Form990-EZ
Click to see list of attachments
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
foundations)
bullet Do not enter social security numbers on this form as it may be made public.
bullet Information about Form 990-EZ and its instructions is at www.irs.gov/form990.
OMB No. 1545-1150
2014
Open to Public
Inspection
A
For the 2014 calendar year, or tax year beginning 01-01-2014, and ending 12-31-2014
B
Check if applicable:
C Name of organization
Idaho Capital City Kennel Club Inc
 
Number and street (or P. O. box, if mail is not delivered to street address)PO Box 7133
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code Boise, ID83707
D Employer identification number

82-0325873
E Telephone number

(208) 724-3026
F Group Exemption
Numberbullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletwww.icckc.orgJ Tax-exempt status(check only one) - ( 4) 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 $ 81,816
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  
2 Program service revenue including government fees and contracts ............ 2 80,651
3 Membership dues and assessments...................... 3 1,010
4 Investment income........................... 4 61
5a Gross amount from sale of assets other than inventory........ 5a  
b Less: cost or other basis and sales expenses........... 5b 0
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 0
c Less: direct expenses from gaming and fundraising events....... 6c 0
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  
b Less: cost of goods sold................. 7b 0
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c  
8 Other revenue (describe in Schedule O) ..................... 8 94
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.............. Bullet 9 81,816
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................. 10 1,509
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 1,100
14 Occupancy, rent, utilities, and maintenance................... 14  
15 Printing, publications, postage, and shipping................... 15  
16 Other expenses (describe in Schedule O) .................... 16 75,619
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 78,228
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9)............ 18 3,588
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)................ 19 115,722
20 Other changes in net assets or fund balances (explain in Schedule O) .......... 20  
21 Net assets or fund balances at end of year. Combine lines 18 through 20.........Bullet 21 119,310
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2014)
Form 990-EZ (2014)
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................
111,617
22
114,514
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
4,105
24
4,796
25Total assets......................
115,722
25
119,310
26
Total liabilities (describe in Schedule O) .............
 
26
 
27Net assets or fund balances (line 27 of column (B) must agree with line 21)..
115,722
27
119,310
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; optional for others.)
What is the organization's primary exempt purpose? Promote and Educate the Public on Purebred Dogs.
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 Dog shows and trials- Two American Kennel Club sanctioned all breed shows are held each October in Boise, Idaho in conjunction with Obedience, Rally, and Agility trials. Throughout the year three more Obedience, three Rally, and 6 more Agility trials are held. At the October events, about 1,000 to 1600 exhibitors enter their dog(s) in the four venues each day and complete conformation, obedience, Rally, or agility titles. Junior Showmanship classes provide youth ages 10 to 18 a place to learn about becoming better dog show handlers. Youth are encouraged to participate in the companion events of obedience, rally, and agility through the AKC Junior program. Approximately 1000 people attend each day as spectators. People who attend and exhibit at these events learn that not all AKC dogs are breeding quality. Each dog is judged according to a strict breed standard which maintains the purpose and appearance specific to that particular breed. People also realize that trained dogs make better pets. The dogs are socialized, non-aggressive, and actually enjoy going to dog shows and trials with their handlers and owners. These dogs can be taken anywhere and have impeccable manners. Another obvious learning experience for many is to see exactly how important, exercise, and grooming is for the health of every dog, not just those at the shows and trials. In view of the pet over-population problem in the United States, it must be noted that a person will leave these events realizing there is a lot more to breeding dogs than just putting a male and female together. A responsible educated owner breeds infrequently and only to improve the breed. It is made very clear that spayed and neutered dogs make the best pets, and even AKC champions are spayed and neutered when placed or kept as pets. Idaho Capital City Kennel Club (ICCKC) provides an information and education table and provides free of charge brochures on a myriad of dog-related subjects and activities. ICCKC provides concession space for the local humane society and rescue groups to display photos of dogs which have ended up at the shelter; and especially of their purebreds and mixed breeds which have been adopted and become competitors in AKC events through either the AKC Purebred Alternative Listing or Canine Partners programs.
(Grants $ 56,750) If this amount includes foreign grants, check here ...MediumBullet
28a  
29 Education- Idaho Capital city Kennel club (ICCKC) maintains a public information phone line and a comprehensive educational website with email response capabilities through which the general public gains free information about dogs. A social media Facebook page also supplies links to each of these. Approximately 100 to 150 people each month use these venues which are advertised in the phone book, online, and on business cards distributed to veterinary offices and boarding facilities. Inquiries cover a myriad of topics, including but not limited to: registration questions, where to purchase a purebred puppy or older dog of a certain breed, obedience training, how to get involved in doggie events, placement of a family pet, where to find a stud dog, and what veterinarian or boarding facility to use. Inquiries are answered in a timely manner and referred to the proper authority on the subject. It is ICCKC policy to refer for education purposes only. ICCKC does not maintain a list of known breeders, but rather will refer to a club member, dog fancier, or breed club where the person can receive the most information and help towards the resolution of their inquiry. ICCKC monthly meetings are open to the public and always are preceded by an educational program on a dog related topic. Each month anywhere from 5 to 25 guests attend these programs. The number obviously varies with the topic/speaker and the relevance to a persons needs. The ICCKC also publishes a bi-monthly newsletter (Courier) which is sent to the ICCKC members, several other dog clubs, local veterinarians, and to guests who have recently attended meetings. Besides keeping the dog fanciers in the area advised of doggie events, Courier also usually contains informational educational articles related to dogs. ICCKC also maintains an extensive library of books, videos, DVDs , and magazines covering every dog-related topic. Items may be checked out for individual use. The library is not limited to ICCKC members, but also may be used by guests attending meetings. Rarely a month goes by, that someone does not have something checked out. In the spring, classes are offered to the general public. ICCKC members with expertise in conformation handling, obedience, agility, rally, canine good citizen, or some other dog related sport are utilized as instructors for these seven week sessions. Each year approximately 30 to 50 people take advantage of this class opportunity. In order to encourage youth to train their dogs and participate in AKC events, youth enrolled in a 4-H dog project are charged only half of the regular fee for classes. Weekend seminars with nationally known speakers/instructors are also sponsored during the year and are not limited to ICCKC members. Twice a year, an AKC sanctioned match is held. The purpose of this simulated dog show is to educated the general public about the various conformation and companion, and performance events available and encourage them to participate with their dogs. Canine Good Citizenship testing is made available at each of the matches to those who wish to have their dog certified. Qualified individuals are utilized as judges in each of the areas of competition/testing. Youth enrolled in a 4-H dog project are encouraged to attend these matches and any entry fees are waived for them. The ICCKC participates in public events /promotions by providing educational booths manned by club members and their dogs. In one weekend thousands of people may be in contact with dog-related educational information all aimed at promoting responsible dog ownership. The ICCKC sponsors canine health screenings which are so important for a healthy pet and are recommended for all breeding animals. Youth members are permitted as members in ICCKC. A scholarship program is in place to assist not just the ICCKC youth members but any dog-loving youth in ICCKCs area of impact, to achieve their competition and educational dreams.
(Grants $ 3,665) If this amount includes foreign grants, check here ...MediumBullet
29a  
30 Donations - Every year the Idaho Capital City Kennel Club donates money to an assortment of associations and societies that promote dogs and responsible dog ownership.
(Grants $ 3,300) If this amount includes foreign grants, check here ...MediumBullet
30a 3,300
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 63,715
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
KIMBRA WOOD  
Director
2.00 0    
LINDA CARLSGAARD  
Director
2.00 0    
FRANCIS KEAYS  
Vice President
2.00 0    
KATHERINE KATAYAMA  
Director
2.00 0    
HAROLD BRIZEE  
Director
2.00 0    
BRADY TURNER  
Director
2.00 0    
ROBYN FOUST  
Director
2.00 0    
DONNA COOKNELL  
Director
2.00 0    
VICTORIA RUNNOE  
Secretary
10.00 0    
SARAH NOTT  
President
10.00 0    
Form 990-EZ (2014)
Form 990-EZ (2014)
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
 
No
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
 
No
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
 
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
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), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction 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
 
No
c
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958bullet  
d
Section 501(c)(3), 501(c)(4), and 501(c)(29) 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 bulletSARAH NOTT Telephone no. bullet (208) 724-3026
Located at bullet5221 NORTH SORRENTO DRIVEBOISE,ID ZIP + 4bullet83704
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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)
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
 
No
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
 
No
Form 990-EZ (2014)
Form 990-EZ (2014)
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
NONE
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
NONE
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 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 (2014)


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

Additional Data


Software ID: 14000265
Software Version: 2014v5.0
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 990-EZ 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
2014
Open to Public
Inspection
Name of the organization
Idaho Capital City Kennel Club Inc
 
Employer identification number

82-0325873
Return Reference Explanation
Other Revenue.1 $94
Other Expenses.1009 Depreciation $2224
Other Expenses.1 SHOWS $27235
Other Expenses.2 AGILITY TRIAL FALL $10323
Other Expenses.3 AGILITY TRIAL SUMMER $7774
Other Expenses.4 AGILITY TRIAL SPRING $6568
Other Expenses.5 OBEDIENCE MAY $4330
Other Expenses.6 OBEDIENCE SEMINAR $3841
Other Expenses.7 SCHOLARSHIP $3000
Other Expenses.8 INSURANCE $1504
Other Expenses.9 TRACKING $1377
Other Expenses.10 EDUCATION PROMOTION $1063
Other Expenses.11 Membership Meetings $971
Other Expenses.12 MEMBERSHIP AWARDS $949
Other Expenses.13 Legislative $700
Other Expenses.14 MATCH FALL $675
Other Expenses.15 AKC DELEGATE & DUES $636
Other Expenses.16 CLASSES $626
Other Expenses.17 EDUCATION $602
Other Expenses.18 LIBRARY $261
Other Expenses.19 MEMBERSHIP HOSPITALITY $244
Other Expenses.20 CARTING $185
Other Expenses.21 TREASURER $158
Other Expenses.22 MEMBERSHIP OTHER $127
Other Expenses.23 OBEDIENCE M2015 $120
Other Expenses.24 SECRETARY $62
Other Expenses.25 COURIER $46
Other Expenses.26 BANK CHARGES $12
Other Expenses.27 PRESIDENT EXPENSE $6
Other Assets.1003 Machinery and Equipment - Beginning $4105 Machinery and Equipment - Ending $4796
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000265
Software Version: 2014v5.0