Form990-EZ
Click to see attachment
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundation)
bullet Do not enter Social Security numbers on this form as it may be made public. By law, the
IRS generally cannot redact the information on the form.
bullet Information about Form 990-EZ and its instructions is at www.irs.gov/form990.
OMB No. 1545-1150
2013
Open to Public
Inspection
A
For the 2013 calendar year, or tax year beginning 01-01-2013, and ending 12-31-2013
B
Check if applicable:
C Name of organization
GERMAN SHEPHERD DOG CLUB OF AMERICA -
WORKING DOG ASSOCIATION
Number and street (or P. O. box, if mail is not delivered to street address)6880 E PICO DEL MONTE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code TUCSON, AZ85750
D Employer identification number

25-1620274
E Telephone number

(775) 392-2969
F Group Exemption
Number. . bullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletWWW.GSDCA-WDA.ORGJ Tax-exempt status(check only one)?( 7) bullet(insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ . . . . . . . . . bullet $ 136,898
Part I
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Check if the organization used Schedule O to respond to any question in this Part I...................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received............... 1 7,859
2 Program service revenue including government fees and contracts ............ 2 86,032
3 Membership dues and assessments...................... 3 38,378
4 Investment income........................... 4 85
5a Gross amount from sale of assets other than inventory........ 5a  
b Less: cost or other basis and sales expenses........... 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) . 6a  
b Gross income from fundraising events (not including $   of contributions
from fundraising events reported on line 1) (attach Schedule G if the
sum of such gross income and contributions exceeds $15,000) 6b  
c Less: direct expenses from gaming and fundraising events....... 6c  
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d  
7a Gross sales of inventory, less returns and allowances........ 7a 4,544
b Less: cost of goods sold................. 7b 1,709
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c 2,835
8 Other revenue (describe in Schedule O) ..................... 8  
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.............. Bullet 9 135,189
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................. 10  
11 Benefits paid to or for members........................ 11  
12 Salaries, other compensation, and employee benefits................ 12  
13 Professional fees and other payments to independent contractors............ 13 57,874
14 Occupancy, rent, utilities, and maintenance................... 14  
15 Printing, publications, postage, and shipping................... 15 9,981
16 Other expenses (describe in Schedule O) .................... 16 91,327
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 159,182
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9)............ 18 -23,993
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return)................ 19 79,194
20 Other changes in net assets or fund balances (explain in Schedule O) .......... 20 0
21 Net assets or fund balances at end of year. Combine lines 18 through 20.........Bullet 21 55,201
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2013)
Form 990-EZ (2013)
Page 2
Part IIBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
74,920
22
61,279
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
5,802
24
3,642
25Total assets......................
80,722
25
64,921
26
Total liabilities (describe in Schedule O) .............
1,528
26
9,720
27Net assets or fund balances (line 27 of column (B) must agree with line 21)..
79,194
27
55,201
Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts; optional for others.)
What is the organization's primary exempt purpose? THE GERMAN SHEPHERD DOG CLUB OF AMERICA-WORKING DOG ASSOCIATION, INC. (GSDCA-WDA) WORKS TO ENCOURAGE AND PROMOTE TRAINING OF THE HIGHEST QUALITY PUREBRED GERMAN SHEPHERD DOGS (GSD); TO PROTECT AND ADVANCE THE INTERESTS OF THE GSD BREED BY ENCOURAGING SPORTSMANLIKE COMPETITION AT WORKING DOG SPORT TRIALS; TO DEMONSTRATE THE CONSPICUOUS ABILITY OF THE GSD IN ITS ROLE WITH THE MILITARY, RED CROSS, POLICE, DRUG AND EXPLOSIVE DETECTION WORK, SECURITY WORK, HERDING, SEARCH AND RESCUE WORK, GUIDE DOGS FOR THE BLIND AND DEAF AND AS A COMPANION; TO ORGANIZE WORKING DOG SPORT TRIALS ACCORDING TO THE RULES OF THE VERBAND FUER DAS DEUTSCHE HUNDEWESEN OR SUCH OTHER ORGANIZATION; TO PUBLISH OR AID IN THE PUBLISHING OF LITERATURE, PERIODICALS AND OTHER EDUCATIONAL MATERIALS IN THE INTEREST OF THE GSD AND THE WORKING DOG SPORT; AND TO ADOPT RULES AND REGULATIONS CONCERNING THE OPERATION OF BREED/CONFORMATION SHOWS, TRAINING SEMINARS AND THE APPOINTMENT AND QUALIFICATION OF APPROPRIATE JUDGES.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 THE GERMAN SHEPHERD DOG CLUB OF AMERICA-WORKING DOG ASSOCIATION, INC. (GSDCA-WDA) IS DEDICATED TO THE WELFARE AND BETTERMENT OF THE GERMAN SHEPHERD DOG. THE GSDCA-WDA IS A CORPORATION SEPARATE AND APART FROM, BUT CLOSELY ALLIED AND ASSOCIATED WITH THE GERMAN SHEPHERD DOG CLUB OF AMERICA, INC. (GSDCA). THROUGH ITS RELATIONSHIP WITH THE GSDCA AND THEIR MEMBERSHIP IN THE WORLD UNION OF GERMAN SHEPHERD DOG CLUBS (WUSV), THE GSDCA-WDA IS ABLE TO OFFER INTERNATIONALLY RECOGNIZED EVENTS AND PROGRAMS TO ITS MEMBERS. GSDCA-WDA MEMBER CLUBS HOST SCHUTZHUND/IPO TRIALS, CONFORMATION SHOWS AND BREED SURVEYS IN KEEPING WITH THE TOTAL DOG CONCEPT. THIS CONCEPT SUPPORTS A DOG THAT CONFORMS TO THE BREED STANDARD AND IS ALSO PROFICIENT IN WORKING SKILLS, SUCH AS HERDING, TRACKING, OBEDIENCE, OR PROTECTION. SINCE THE GERMAN SHEPHERD DOG WAS INTENDED TO BE A WORKING DOG, OUR CLUB ACTIVITIES ARE DESIGNED TO PRESERVE THE NECESSARY GENETIC VIGOR AND CHARACTERISTICS OF THE BREED.*THE TRIALS AND TESTS - BREED SURVEYS & CONFORMATION SHOWS PROGRAM'S PURPOSE IS TO DETERMINE A DOG'S SUITABILITY FOR A PARTICULAR USE BY OBTAINING A WORKING DOG TITLE. THE OTHER PURPOSE IS TO MAINTAIN OR INCREASE THE HEALTH, WORKING ABILITY AND GOOD CITIZEN CANINE CHARACTERISTICS FROM GENERATION TO GENERATION WITHIN THE PERFORMANCE-BREEDING PROGRAM. GSDCA-WDA ALSO OFFERS B-H.O.T. TITLE AND H.O.T. TITLE PROGRAMS. ALL PROGRAMS FOLLOW THE GERMAN BREED CLUB QUALIFICATIONS.*BREED SURVEY PROCEDURES SERVE TO PROMOTE DISCIPLINED BREEDING STANDARDS FOR THE GERMAN SHEPHERD DOG. THE PURPOSE OF THE BREED SURVEY PROCEDURES IS TO SELECT BREED ANIMALS THAT APPEAR PARTICULARLY SUITED IN REGARD TO THEIR TEMPERAMENT, THEIR PERFORMANCE, AND THEIR PHYSICAL APPEARANCE.*THE HELPER CERTIFICATION PROGRAM PROVIDES EDUCATION FOR HELPERS AND CERTIFICATION OF HELPERS AT MULTIPLE LEVELS OF COMPETENCE. FOUR DIFFERENT CATEGORIES OF HELPERS ARE RECOGNIZED: CLUB TRIAL HELPER, REGIONAL TRIAL HELPER, NATIONAL TRIAL HELPER, AND TEACHING HELPER.*THE WDA JUNIOR SPORTS PROGRAM PROVIDES OPPORTUNITIES FOR "JUNIOR" HANDLERS, AGES 8 THROUGH 18, AND ENCOURAGES THEIR PARTICIPATION IN GSDCA-WDA EVENTS.*THE GERMAN BREED CLUB "A" STAMP EVALUATION PROGRAM FOR HIPS AND ELBOWS IS DESIGNED TO SUPPLEMENT THE ESTABLISHMENT OF A PROGRAM SUPPORTED BY THE ORTHOPEDIC FOUNDATION OF ANIMALS TO PROVIDE A CERTIFIED RECORD OF HIP AND ELBOW RATINGS ON EACH DOG'S REGISTRATION PAPERS.*THE TATTOO/MICROCHIP AND DNA PROGRAMS ARE DESIGNED TO SUPPLEMENT THE ESTABLISHED AKC, DNA, AND REGISTRATION PROGRAM AND TO PROVIDE A CERTIFIED RECORD OF TATTOO OR MICRO-CHIP IDENTIFICATION IN EACH DOG'S REGISTRATION PAPERS.*THE WORKING JUDGES PROGRAM ALLOWS A CURRENT MEMBER OF THE GSDCA-WDA IN GOOD STANDING TO SUBMIT AN APPLICATION AND TAKE A WRITTEN EXAM TO BECOME AN APPRENTICE JUDGE CANDIDATE. APPRENTICE JUDGE CANDIDATES MUST PERFORM 6 SUCCESSFUL APPRENTICESHIPS AT TRIALS AND BE VOTED IN BY THE BOARD OF DIRECTORS TO OBTAIN A PROVISIONAL LICENSE FOR 2 YEARS. AFTER THIS PERIOD, THE PROVISIONAL JUDGE MAY RECEIVE RECOMMENDATION FOR A LICENSE OF DURATION DETERMINED BY THE BOARD OF DIRECTORS AND BECOME A JUDGE ASSIGNED TO REGIONAL OR NATIONAL COMPETITIONS. JUDGES MAY BE RECOGNIZED BY THE VEREIN FUR DEUTSCHER SCHAFERHUNDE (SV) CLUB.*HERDING PROGRAMS ARE DESIGNED TO STRENGTHEN GSD TRAITS OF STAMINA, STRONG PACK DRIVE, INTELLIGENCE AND COURAGE.
(Grants $ 0) If this amount includes foreign grants, check here ...MediumBullet		 28a 0
29
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		29a
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
31 Other program services (describe in Schedule O)
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a).......... bullet 32  
Part IV
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated — see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans,
and deferred compensation		 (e) Estimated amount
of other compensation
NADIA ADAMSGENERAL DIRECTOR 5.00 0 0 0
WAYNE DAVISGENERAL DIRECTOR 5.00 0 0 0
MARY GATTONEGENERAL DIRECTOR 5.00 0 0 0
MARTY LOU PLINSKIGENERAL DIRECTOR 5.00 0 0 0
JOHN HENKELREGION 1 DIRECTOR 10.00 0 0 0
MIKE ANDRELREGION 2 DIRECTOR 10.00 0 0 0
KAROLY MESZAROSREGION 3 DIRECTOR 10.00 0 0 0
VACANTREGION 4 DIRECTOR 10.00 0 0 0
JOSEPH BARRYREGION 5 DIRECTOR 10.00 0 0 0
LARRY VINZANTREGION 6 DIRECTOR 10.00 0 0 0
DOUG FOSTERREGION 7 DIRECTOR 10.00 0 0 0
WENDELL NOPEREGION 8 DIRECTOR 10.00 0 0 0
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 3
Part V
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O (see instructions) ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
Yes
 
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
Yes
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
0
b
Did the organization file Form 1120-POL for this year?...................
37b
 
 
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
0
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
0
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet   ; section 4912 bullet   ; section 4955 bullet  
b
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefittransaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I ......
40b
 
 
c
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958...bullet  
d
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization...........................bullet  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ......................
40e
 
No
41List the states with which a copy of this return is filed. bullet
42aThe organization's books are in care of bulletALETHEA CALDWELL MUNSINGER Telephone no. bullet (520) 247-6685
Located at bullet6880 PICO DEL MONTETUCSON,AZ ZIP + 4bullet85750
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
Yes
No
42b
 
No
If “Yes," enter the name of the foreign country: bullet
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
c
At any time during the calendar year, did the organization maintain an office outside the U.S.?
42c
 
No
If “Yes," enter the name of the foreign country: bullet
43.......bullet
and enter the amount of tax-exempt interest received or accrued during the tax year....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of
Form 990-EZ................................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year?.........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
 
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition tocandidates for public office? If “Yes," complete Schedule C, Part I. ..............
46
 
No
Part VI
Section 501(c)(3) organizations only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51 Check if the organization used Schedule O to respond to any question in this Part VI ................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
 
f
Total number of other employees paid over $100,000 .................bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
 
d
Total number of other independent contractors each receiving over $100,000..........bullet  
52
Did the organization complete Schedule A? NOTE: All Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A ...............bullet
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name bullet

Firm's EIN bullet
Firm's address bullet



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2013)


Form 990-EZ, Special Condition Description:
Special Condition Description

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
GERMAN SHEPHERD DOG CLUB OF AMERICA -
WORKING DOG ASSOCIATION
Employer identification number

25-1620274
Return Reference Explanation
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME DESCRIPTION: INTEREST INCOME. AMOUNT: 85.
FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY INCOME: GROSS RECEIPTS: 4,544. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 1,709. GROSS PROFIT: 2,835. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 2,191. MERCHANDISE PURCHASED: 709. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 1,191. COST OF GOODS SOLD: 1,709.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 3,592. DESCRIPTION: INSURANCE. AMOUNT: 925. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,168. DESCRIPTION: SUPPLIES. AMOUNT: 2,061. DESCRIPTION: TELEPHONE. AMOUNT: 1,527. DESCRIPTION: TRAVEL. AMOUNT: 34,310. DESCRIPTION: EVENT EXPENSES. AMOUNT: 16,239. DESCRIPTION: TROPHIES. AMOUNT: 9,317. DESCRIPTION: MEALS AND MEETINGS. AMOUNT: 3,092. DESCRIPTION: SURVEYS, CERTIFICATIONS AND EVALUATIONS. AMOUNT: 15,815. DESCRIPTION: DEPRECIATION/AMORTIZATION. AMOUNT: 1,281. TOTAL TO FORM 990-EZ, LINE 16: 91,327.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 550. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 2,191. END OF YEAR AMOUNT: 1,191. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 3,611. END OF YEAR AMOUNT: 1,901.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES DESCRIPTION: CREDIT CARD PAYABLE. BEG. OF YEAR AMOUNT: 1,528. END OF YEAR AMOUNT: 9,720.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version: