TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Inspection
Name of the organization
THE WESTMINSTER KENNEL CLUB
Employer identification number
13-1467730
13-1467730
| Return Reference | Explanation |
|---|---|
| FORM 990 - PART I, LINE 1 - ORGANIZATION MISSION | THE WESTMINSTER KENNEL CLUB (THE "CLUB") WAS INCORPORATED DECEMBER 15, 1877. THE CLUB WAS ESTABLISHED FOR THE FOLLOWING PURPOSES: TO PURCHASE, COLLECT, OWN, HIRE, SELL, EXHIBIT, BOARD, BREED AND TRAIN DOGS. TO BUILD, ESTABLISH, OWN, FURNISH, AND MAINTAIN THE KENNELS NECESSARY FOR SUCH PURPOSES. STUDY AND IMPROVE THE BREED OF DOGS. TO PROPAGATE AND PROTECT GAME. THE CLUB WAS ESTABLISHED WITH A VIEW TO INCREASE THE INTEREST IN DOGS, IMPROVE THE BREEDS, AND TO HOLD AN ANNUAL DOG SHOW IN THE CITY OF NEW YORK. |
| FORM 990 - PART III, LINE 4A | WESTMINSTER KENNEL CLUB HOSTS A MASTER OBEDIENCE CHAMPIONSHIP AND MASTER AGILITY CHAMPIONSHIP AT THE WESTMINSTER KENNEL CLUB ANNUAL SHOW. THE OBEDIENCE EVENT IS HELD AT PIERS 92 AND 94. WKC HOSTS OVER 3,000 DOGS, THEIR OWNERS HANDLERS, CLUN MEMBERS AND OVER 30,000 SPECTATORS WHOSE COMON INTEREST IS THE STUDY AND PROMOTION OF RESPONSIBLE OWNERSHIP. AS A RESULT OF THE GLOBAL CORONAVIRUS PANDEMIC, THE ANNUAL 2021 DOG SHOW DID NOT OCCUR DURING FISCAL 2021, BUT WAS RESCHEDULED AND HELD IN JUNE OF 2021 DURING FISCAL 2022. THE DOGS ARE CATEGORIZED BY BREED INTO SEVEN GROUPS. DOGS WITHIN EACH GROUP COMPETE FOR BEST OF BREED. THE WINNERS OF THE BREEDS WITHIN EACH GROUP THEN COMPETE FOR BEST IN GROUP. THE WINNERS FROM EACH GROUP THEN COMPETE FOR "BEST IN SHOW." AS PART OF THE COMPETITION, THE ANNOUNCER INTRODUCES EACH GROUP OF DOGS WHILE PROVIDING A BRIEF HISTORY AND BACKGROUND OF THE GROUP. FOR EACH BREED, THE ANNOUNCER PROVIDES ITS HISTORY, RELATIONSHIP WITH HUMANS, COMMON CHARACTERISTICS, AND OTHER INFORMATION THAT WOULD BE HELPFUL IN DECIDING WHICH BREED WOULD MAKE THE BEST PET. OTHER EDUCATIONAL AND INFORMATIONAL ASPECTS OF THE SHOW INCLUDE THE BENCHING AND JUNIOR SHOWMANSHIP COMPETITION. THE "BENCHING" PORTION OF THE SHOW MEANS THAT WHENEVER THE DOG IS NOT COMPETING, THE DOG MUST BE AVAILABLE IN THE BENCHING AREA WITH ITS OWNER OR HANDLER TO BE VIEWED BY THE SPECTATORS. THIS GIVES THE SPECTATORS THE OPPORTUNITY TO ASK QUESTIONS AND SEE THE DOGS INDIVIDUALLY. THE JUNIOR SHOWMANSHIP COMPETITION GIVES YOUNG PEOPLE THE CHANCE TO DISPLAY THEIR SKILLS IN THE RING SHOWING DOGS. THIS PARTICULAR COMPETITION MEASURES THE SKILL OF THE HANDLER RATHER THAN THE DOG. |
| FORM 990, PART VI, SECTION A, LINE 6 | PURSUANT TO THE BYLAWS OF THE CLUB, THE CLUB WAS ESTABLISHED AS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE CLUB HAVE THE POWER TO ELECT THE GOVERNING BODY AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE CLUB. THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE GOVERNING BODY PRIOR TO SUBMISSION WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF GOVERNORS MUST ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ALL REQUESTED INFORMATION ABOUT POTENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS WHO HAVE BEEN IDENTIFIED AS HAVING A CONFLICT ARE ASKED TO RECUSE THEMSELVES FROM THE BOARD OR BOARD COMMITTEE MEETING WHILE ISSUES THAT GAVE RISE TO THE CONFLICT ARE DISCUSSED. THE MINUTES OF THE BOARD OR RELEVANT COMMITTEE SHALL CONTAIN THE NAME OF THE PERSON WHO DISCLOSED OR OTHERWISE WAS FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH A TRANSACTION OR ARRANGEMENT, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. IN ADDITION, THE MINUTES OF THE BOARD OR THE COMMITTEE SHALL ALSO CONTAIN THE NAME OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS AND VOTES RELATING TO THE PROPOSED TRANSACTION OR ARRANGEMENT, THE FACTUAL BASIS FOR THE BOARD'S OR COMMITTEE'S DETERMINATION THAT THE ULTIMATE TRANSACTION WAS FAIR AND REASONABLE AND IN THE BEST INTEREST OF THE CLUB, AND A RECORD OF VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT OF THE BOARD APPROVES THE COMPENSATION OF ALL EMPLOYEES. COMPENSATION IS BASED UPON SALARIES OF SIMILAR ORGANIZATION IN THE MARKET AREA. THIS INFORMATION IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ENTRY FEES: PROGRAM SERVICE EXPENSES 44,393. MANAGEMENT AND GENERAL EXPENSES 2,277. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,670. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 16,391. MANAGEMENT AND GENERAL EXPENSES 841. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,232. MASTERS AGILITY CHAMP COSTS: PROGRAM SERVICE EXPENSES 85,991. MANAGEMENT AND GENERAL EXPENSES 4,411. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,402. MERCHANDISE LABOR FEES: PROGRAM SERVICE EXPENSES 65,101. MANAGEMENT AND GENERAL EXPENSES 3,339. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,440. SHOW COSTS: PROGRAM SERVICE EXPENSES 3,110,739. MANAGEMENT AND GENERAL EXPENSES 182,864. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,293,603. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
| Software ID: | |
| Software Version: |