Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
American Kennel Club Inc
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
101 Park Avenue 5th Fl
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
New York, NY10178
D Employer identification number

13-4923060
E Telephone number

G Gross receipts $ 141,626,544
F Name and address of principal officer:
Gina M DiNardo
101 Park Avenue 5th Fl
New York,NY10178
I
Tax-exempt status: ( 4 ) (insert no.) or
J
Website:
WWW.AKC.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1884
M State of legal domicile: NY
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: AKC IS A PUREBRED DOG REGISTRY DEDICATED TO PROMOTING THE SPORT OF PUREBRED DOGS, SEE SCHEDULE O.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 509
6 Total number of volunteers (estimate if necessary) ............. 6 125
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 12,930,326
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 3,410,826
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 11,164 8,685
9 Program service revenue (Part VIII, line 2g) ......... 76,125,960 68,908,990
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 2,190,278 10,365,777
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 21,247,567 20,362,746
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 99,574,969 99,646,198
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 5,495,160 5,445,355
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 45,684,666 46,808,536
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 44,943,916 44,165,118
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 96,123,742 96,419,009
19 Revenue less expenses. Subtract line 18 from line 12....... 3,451,227 3,227,189
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 264,423,706 266,505,329
21 Total liabilities (Part X, line 26)............. 109,995,337 96,195,645
22 Net assets or fund balances. Subtract line 21 from line 20..... 154,428,369 170,309,684
Part II
Signature Block
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
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: AKC IS A PUREBRED DOG REGISTRY DEDICATED TO PROMOTING THE SPORT OF PUREBRED DOGS, RESPONSIBLE DOG BREEDING, CANINE HEALTH & WELL-BEING, AND THE RIGHTS OF ALL DOG OWNERS; AMERICAN KENNEL CLUB, INC. (AKC) IS DEDICATED TO UPHOLDING THE INTEGRITY OF ITS REGISTRY, PROMOTING THE SPORT OF PUREBRED DOGS AND BREEDING FOR TYPE AND FUNCTION. FOUNDED IN 1884, AKC AND ITS AFFILIATED ORGANIZATIONS ADVOCATE FOR THE PUREBRED DOG AS A FAMILY COMPANION, ADVANCE CANINE HEALTH AND WELL-BEING, WORK TO PROTECT THE RIGHTS OF ALL DOG OWNERS AND PROMOTE RESPONSIBLE DOG OWNERSHIP.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 26,366,095 including grants of $   ) (Revenue $ 18,981,642 )
DOG EVENTS, PERFORMANCE, AND JUDGING: CONFORMATION, COMPANION, AND PERFORMANCE EVENTS FUNCTION AS PERFORMANCE EVALUATIONS OF BREEDS (29,426 EVENTS HELD) AND PROMOTES PARTICIPATION OF RESPONSIBLE OWNERSHIP IN NUMEROUS TYPES OF COMPETITIVE DOG EVENTS THROUGHOUT THE NATION.
4b (Code:   ) (Expenses $ 26,000,170 including grants of $ 5,445,355 ) (Revenue $ 293,092 )
PUBLIC EDUCATION AND CANINE WELFARE: EDUCATING THE PUBLIC ABOUT RESPONSIBLE OWNERSHIP AND BREEDING, PROVIDING KNOWLEDGE AND GUIDANCE ABOUT PROPER CARE, HEALTH, AND TRAINING FOR ALL DOGS, AS WELL AS SUPPORT FOR CHARITABLE CAUSES FURTHERING CANINE WELFARE.
4c (Code:   ) (Expenses $ 23,211,051 including grants of $   ) (Revenue $ 43,352,494 )
DOG & LITTER REGISTRATIONS: REGISTRATION AND CERTIFICATION OF PUREBRED DOGS AND LITTERS, CONTRIBUTED TO ACCURATE GENEALOGY RECORDS AND ADVANCED THE QUALITY OF EACH BREED. EDUCATING THE DOG-LOVING PUBLIC ABOUT RESPONSIBLE OWNERSHIP AND BREEDING, PROVIDING KNOWLEDGE AND GUIDANCE ABOUT PROPER CARE, HEALTH AND TRAINING FOR ALL DOGS.
(Code:   ) (Expenses $ 5,677,258 including grants of $   ) (Revenue $ 5,834,621 )
CANINE SERVICES AND PRODUCTS: DELIVERY OF CANINE RECOVERY SERVICES, ADVISORY SERVICES AND DOG PRODUCTS TO SUPPORT DOG OWNERSHIP AND WELLNESS.
4d Other program services (Describe in Schedule O.)
(Expenses $ 5,677,258 including grants of $   ) (Revenue $ 5,834,621 )
4e Total program service expenses81,254,574
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. 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.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, 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," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
253
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
509
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
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)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
PETER ROHSLAU101 PARK AVENUE 5TH FL   NEW YORK,NY10178 (212) 696-8200
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DOMINIC P CAROTA......................................................................
VICE-CHAIR/DIRECTOR
 5.0
.................
0.0 		X   X       12,000 0 0
(2) Dr THOMAS DAVIES......................................................................
CHAIR/DIRECTOR
 5.0
.................
0.0 		X   X       12,000 0 0
(3) ANN WALLIN......................................................................
DIRECTOR
 5.0
.................
5.0 		X           12,000 0 0
(4) CHRISTOPHER L SWEETWOOD......................................................................
DIRECTOR
 5.0
.................
0.0 		X           12,000 0 0
(5) DANIEL SMYTH......................................................................
DIRECTOR
 5.0
.................
5.0 		X           12,000 0 0
(6) DR CARMEN BATTAGLIA......................................................................
DIRECTOR
 5.0
.................
5.0 		X           12,000 0 0
(7) DR CHARLES GARVIN......................................................................
DIRECTOR
 5.0
.................
0.0 		X           12,000 0 0
(8) DR MICHAEL KNIGHT......................................................................
DIRECTOR
 5.0
.................
0.0 		X           12,000 0 0
(9) HAROLD TATRO III......................................................................
DIRECTOR
 5.0
.................
0.0 		X           12,000 0 0
(10) KAROLYNNE M MCATEER......................................................................
DIRECTOR (THROUGH 03/2024)
 5.0
.................
5.0 		X           3,000 0 0
(11) RITA J BIDDLE......................................................................
DIRECTOR
 5.0
.................
5.0 		X           12,000 0 0
(12) SALLY FINEBURG......................................................................
DIRECTOR (AS OF 03/2024)
 5.0
.................
0.0 		X           9,000 0 0
(13) STEVEN HAMBLIN......................................................................
DIRECTOR
 5.0
.................
0.0 		X           12,000 0 0
(14) THOMAS S POWERS......................................................................
DIRECTOR
 5.0
.................
0.0 		X           12,000 0 0
(15) DENNIS B SPRUNG......................................................................
PRESIDENT & CEO
 50.0
.................
0.0 		    X       1,767,705 0 -39,377
(16) Gina M DiNardo......................................................................
EXECUTIVE SECRETARY
 50.0
.................
3.0 		    X       844,153 0 44,361
(17) Gordon Comfort......................................................................
COO (AS OF 09/2024)
 50.0
.................
0.0 		    X       183,622 0 12,165
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) THEODORE PHILLIPS........................................................................
CHIEF FINANCIAL OFFICER
 50.0
.......................5.0 		    X       539,780 0 53,397
(19) Doug Ljungren........................................................................
EVP, SPORTS & EVENTS
 50.0
.......................1.0 		      X     458,854 0 58,753
(20) MARK DUNN........................................................................
EXECUTIVE VP
 50.0
.......................5.0 		      X     736,073 0 50,590
(21) Brandi Hunter-Munden........................................................................
VP, PR & COMMUNICATIONS
 50.0
.......................2.0 		        X   309,591 0 29,447
(22) Daphna Straus........................................................................
VP, BUS DEVELOPMENT
 50.0
.......................3.0 		        X   706,217 0 26,451
(23) HEATHER MCMANUS........................................................................
VP & DEPUTY GEN COUNSEL
 50.0
.......................0.0 		        X   598,589 0 28,985
(24) KEITH FRAZIER II........................................................................
EVP BUSINESS SUPPORT SERVICES
 50.0
.......................0.0 		        X   392,500 0 12,019
(25) RONALD H FURMAN........................................................................
VP BROADCAST & SPONSER MEDIA
 50.0
.......................0.0 		        X   591,393 0 40,369










1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 7,284,477 0 317,160
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 120
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
3 PILLAR GLOBAL

4100 MONUMENT CORNER DR 200
FAIRFAX,VA22030 		PRODUCT DEVELOPMENT 3,166,946
B LIVE LLC

253 36TH STREET 6TH FL
BROOKLYN,NY11232 		PRODUCTION COSTS 2,036,926
JOHN SPURLING

34 BRYANSTON SQUARE
LONDON,ENGLANDW1H2D7
UK 		SERVICE FEE 1,852,218
TUPELO MEDIA GROUP LLC

5200 E 64TH ST
INDIANAPOLIS,IN46220 		PRODUCTION COSTS 1,362,845
LEAPAMP LLC

2500 TECHNOLGY DR
LOUISVILLE,KY40299 		ADVERTISING 701,347
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 52
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 8,685
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 8,685
Program Service RevenueAmt Business Code
2a DOG REGISTRATIONS 812910 43,352,494 43,352,494    
b DOG EVENTS, PERFORMANCE & JUDGING 812910 18,981,642 18,981,642    
c PRODUCT & SERVICE SALES 812910 5,834,621 5,834,621    
d PUBLIC EDUCATION & CANINE WELFARE 812910 740,233 293,092 447,141  
e
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ..... 68,908,990
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 4,926,062   571 4,925,491
4 Income from investment of tax-exempt bond proceeds        
5 Royalties........... 2,857,603     2,857,603
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c 0 0
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 44,543,444  
b Less: cost or other basis and sales expenses 7b 39,103,729  
c Gain or (loss) 7c 5,439,715 0
d Net gain or (loss)......... 5,439,715     5,439,715
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events.. 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a 4,372,775
b Less: cost of goods sold .. 10b 2,876,617
c Net income or (loss) from sales of inventory.. 1,496,158   209,597 1,286,561
OtherRevenueMiscAmt
Business Code
11a ADVERTISING & SPONSORSHIP 540000 16,008,985   12,273,017 3,735,968
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 16,008,985
12 Total revenue. See instructions..... 99,646,198 68,461,849 12,930,326 18,245,338
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 5,445,355 5,445,355
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 4,866,075 2,568,381 2,297,694  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 31,091,789 27,543,518 3,548,271  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 4,344,651 2,430,429 1,914,222  
9 Other employee benefits ....... 3,613,554 3,225,325 388,229  
10 Payroll taxes ........... 2,892,467 2,486,048 406,419  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 186,751 152,042 34,709  
c Accounting ........... 277,505 54 277,451  
d Lobbying ........... 258,305 258,305    
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 315,678   315,678  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 7,008,774 4,969,707 2,039,067 0
12 Advertising and promotion .... 3,741,104 3,502,009 239,095  
13 Office expenses ....... 4,347,337 4,091,110 256,227  
14 Information technology ...... 4,602,571 3,166,120 1,436,451  
15 Royalties .. 16,000 16,000    
16 Occupancy ........... 4,320,880 3,405,441 915,439  
17 Travel ............ 4,158,398 3,355,921 802,477  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 1,664,507 1,657,968 6,539  
20 Interest ........... 3,971   3,971  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 5,329,521 5,141,027 188,494  
23 Insurance ... 1,031,942 942,070 89,872  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a DOG EVENT PROGRAMS 4,511,530 4,511,530    
b CREDIT CARD FEES 1,264,876 1,264,876    
c INCOME TAXES 1,119,586 1,119,586    
d
e All other expenses 5,882 1,752 4,130 0
25 Total functional expenses. Add lines 1 through 24e 96,419,009 81,254,574 15,164,435 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 5,231,777 1 1,364,483
2 Savings and temporary cash investments ......... 16,793,130 2 9,537,698
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 3,575,280 4 3,394,744
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 1,231,979 8 764,436
9 Prepaid expenses and deferred charges ...... 6,777,274 9 7,127,666
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 68,529,373
b Less: accumulated depreciation 10b 49,821,641 19,718,541 10c 18,707,732
11 Investments—publicly traded securities . 129,655,599 11 146,706,464
12 Investments—other securities. See Part IV, line 11 ..... 27,739,582 12 29,936,584
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 53,700,544 15 48,965,522
16 Total assets. Add lines 1 through 15 (must equal line 33)... 264,423,706 16 266,505,329
Liabilities 17 Accounts payable and accrued expenses ..... 14,325,783 17 11,483,025
18 Grants payable ...   18  
19 Deferred revenue ......... 3,996,965 19 4,043,740
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 91,672,589 25 80,668,880
26 Total liabilities. Add lines 17 through 25.. 109,995,337 26 96,195,645
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 154,428,369 27 170,309,684
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 154,428,369 32 170,309,684
33 Total liabilities and net assets/fund balances ........ 264,423,706 33 266,505,329
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
99,646,198
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
96,419,009
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
3,227,189
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
154,428,369
5
Net unrealized gains (losses) on investments ...............
5
7,912,122
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
4,742,004
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
170,309,684
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
American Kennel Club Inc
 
Employer identification number

13-4923060
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
SEE PART XIII
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   13,174,613 5,046,729 8,127,884
d Equipment ....   6,951,926 5,720,891 1,231,035
e Other .....   48,402,834 39,054,021 9,348,813
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 18,707,732
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) Closely-held equity interests		    

(B) Financial derivatives		    

(C) PRIVATE EQUITY		 14,471,002 F

(D) REAL ESTATE		 3,513,222 F

(E) DIVERSIFIED		 6,002,360 F

(F) INSURANCE		 5,950,000 F
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 29,936,584
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)RIGHT OF USE ASSET 37,580,389
(2)DUE FROM RELATED PARTIES 11,385,133
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 48,965,522
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Federal Income Taxes  
DUE TO RELATED PARTY 2,439,645
DEFERRED LEASE LIABILITY 45,339,214
CAPITAL LEASE OBLIGATIONS 127,901
POSTRETIREMENT BENEFIT OBLIGATIONS 27,472,292
PENSION BENEFITS OBLIGATION 5,289,828



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 80,668,880
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1.................. 3 0
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 0
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 0
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 0
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part III, Line 4 Collections of art - description of collections AKC MAINTAINS A COLLECTION OF ARTWORK WHICH IS NOT RECORDED AS AN ASSET ON THE BALANCE SHEET. AKC'S COLLECTION WAS PRIMARILY ACQUIRED THROUGH CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION. THE COLLECTION IS HELD FOR PUBLIC EXHIBITION. ALL ITEMS ARE PRESERVED AND CARED FOR AND MAINTENANCE ACTIVITIES ARE PERFORMED CONTINUOUSLY. PIECES IN THE COLLECTION ARE GENERALLY NOT SOLD. HOWEVER, IN THE EVENT THAT THEY WERE, THE PROCEEDS COULD BE REINVESTED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote AKC follows the provisions of FASB ASC Subtopic 740-10, Income Taxes - Overall (ASC 740 10), relating to uncertainty in income taxes. For the Club, ASC 740-10 is primarily applicable to the incurrence of unrelated business income tax (UBIT) attributable to certain of its investments. ASC 740-10 establishes a minimum threshold for financial statement recognition of the benefits of position taken, or expected to be taken, in filing tax returns. It requires the evaluation of tax positions taken, or expected to be taken, in the course of preparing the Club's income tax returns to determine whether the tax positions are "more likely than not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the "more-likely than-not" threshold are recorded as tax expense. There were no such tax positions for the years ended December 31, 2024 or 2023.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
American Kennel Club Inc
 
Employer identification number

13-4923060
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
Europe (Including Iceland and Greenland) 0 0 Investments   660,300
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total .... 0 0 660,300
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 0 660,300
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1




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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
American Kennel Club Inc
 
Employer identification number
13-4923060
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) AKC MUSEUM OF THE DOG
101 PARK AVE
NEW YORK,NY10178 		43-1485438 501(C)(3) 1,631,606       MUSEUM GRANT
(2) CANINE HEALTH FOUNDATION
PO BOX 37941
RALEIGH,NC27627 		13-3813813 501(C)(3) 1,255,000       MEDICAL RESEARCH
(3) THE AKC HUMANE FUND
101 PARK AVE 5TH FL
NEW YORK,NY10178 		26-0542468 501(C)(3) 167,735       GEN OPS & SCHOLARSHIPS
(4) NATIONAL ANIMAL INTEREST ALLIANCE TRUST
PO BOX 66579
PORTLAND,OR97290 		52-7114458 501(C)(4) 120,000       PROMOTE ANIMAL WELFARE
(5) V FOUNDATION FOR CANCER RESEARCH
14600 WESTON PARKWAY
CARY,NC27513 		13-3705951 501(C)(3) 25,000       CANCER RESEARCH
(6) DKMS
40 FULTON ST 26TH FL
NEW YORK,NY10038 		20-0989212 501(C)(3) 10,000       CANCER RESEARCH
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
5
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
1
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS ARE IN ACCORDANCE WITH AKC'S PHILANTHROPIC GIVING POLICY. GRANTS TO AFFILIATES AND OTHER ENTITIES BASED ON BOTH NEED AND MERIT, ARE APPROVED BY THE BOARD THROUGH THE BUDGETARY PROCESS. ANY ADDITIONAL GRANTS FOR NEED OR SPECIAL PROJECTS ARE DISCUSSED AND APPROVED IN THE BOARD MEETING MINUTES. ENTITIES AWARDED GRANTS ARE THOROUGHLY VETTED BEFORE FUNDS ARE AWARDED AND ARE REQUIRED TO PROVIDE PERIODIC REPORTS OUTLINING THE USE OF THE GRANTS 6 AND 12 MONTHS AFTER ISSUANCE.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID: 24020961
Software Version: 2024v5.1


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
American Kennel Club Inc
 
Employer identification number

13-4923060
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
Yes
 
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Gordon Comfort
COO (AS OF 09/2024) 		(i)

(ii)		 183,228
-------------
0 		0
-------------
0 		394
-------------
0 		4,615
-------------
0 		7,550
-------------
0 		195,787
-------------
0 		0
-------------
0
2Gina M DiNardo
EXECUTIVE SECRETARY 		(i)

(ii)		 590,135
-------------
0 		225,000
-------------
0 		29,018
-------------
0 		-347
-------------
0 		44,708
-------------
0 		888,514
-------------
0 		50,000
-------------
0
3THEODORE PHILLIPS
CHIEF FINANCIAL OFFICER 		(i)

(ii)		 484,311
-------------
0 		55,469
-------------
0 		0
-------------
0 		15,525
-------------
0 		37,872
-------------
0 		593,177
-------------
0 		0
-------------
0
4DENNIS B SPRUNG
PRESIDENT & CEO 		(i)

(ii)		 1,027,032
-------------
0 		550,000
-------------
0 		190,673
-------------
0 		-66,959
-------------
0 		27,582
-------------
0 		1,728,328
-------------
0 		0
-------------
0
5MARK DUNN
EXECUTIVE VP 		(i)

(ii)		 516,356
-------------
0 		189,570
-------------
0 		30,147
-------------
0 		14,703
-------------
0 		35,887
-------------
0 		786,663
-------------
0 		0
-------------
0
6Doug Ljungren
EVP, SPORTS & EVENTS 		(i)

(ii)		 302,274
-------------
0 		120,000
-------------
0 		36,580
-------------
0 		33,056
-------------
0 		25,697
-------------
0 		517,607
-------------
0 		0
-------------
0
7KEITH FRAZIER II
EVP BUSINESS SUPPORT SERVICES 		(i)

(ii)		 340,951
-------------
0 		50,000
-------------
0 		1,549
-------------
0 		-5,665
-------------
0 		17,684
-------------
0 		404,519
-------------
0 		0
-------------
0
8RONALD H FURMAN
VP BROADCAST & SPONSER MEDIA 		(i)

(ii)		 576,054
-------------
0 		0
-------------
0 		15,339
-------------
0 		15,525
-------------
0 		24,844
-------------
0 		631,762
-------------
0 		0
-------------
0
9Brandi Hunter-Munden
VP, PR & COMMUNICATIONS 		(i)

(ii)		 230,599
-------------
0 		73,000
-------------
0 		5,992
-------------
0 		13,064
-------------
0 		16,383
-------------
0 		339,038
-------------
0 		0
-------------
0
10HEATHER MCMANUS
VP & DEPUTY GEN COUNSEL 		(i)

(ii)		 485,765
-------------
0 		65,623
-------------
0 		47,201
-------------
0 		5,358
-------------
0 		23,627
-------------
0 		627,574
-------------
0 		0
-------------
0
11Daphna Straus
VP, BUS DEVELOPMENT 		(i)

(ii)		 688,556
-------------
0 		0
-------------
0 		17,661
-------------
0 		1,968
-------------
0 		24,483
-------------
0 		732,668
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan AKC PRESIDENT & CEO DENNIS SPRUNG PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNT INCLUDED ON PART II, COLUMN C: $100,000.
Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization Daphna Straus, a highly compensated employee, and Ronald H. Furman, also a highly compensated employee, both receive commissions based on a percentage of the AKC sponsorship revenue generated through their efforts.
Schedule J, Part I, Line 7 Non-fixed payments THE FOLLOWING EMPLOYEES RECEIVED DISCRETIONARY, NON-FIXED PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(II): DENNIS B. SPRUNG - $550,000 GINA M. DINARDO - $275,000 MARK DUNN - $189,570 HEATHER MCMANUS - $65,623 THEODORE PHILLIPS - $55,469 DOUG V. LJUNGREN - $120,000 KEITH FRAZIER - $50,000 BRANDI HUNTER-MUNDEN - $73,000
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE O
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
American Kennel Club Inc
 
Employer identification number

13-4923060
Return Reference Explanation
Form 990, Part III, Line 4d Description of other program services (Expenses $ 5,677,258 including grants of $)(Revenue $ 5,834,621) CANINE SERVICES AND PRODUCTS: DELIVERY OF CANINE RECOVERY SERVICES, ADVISORY SERVICES AND DOG PRODUCTS TO SUPPORT DOG OWNERSHIP AND WELLNESS.
Form 990, Part VI, Line 6 Classes of members or stockholders SEE SCHEDULE O, PART VI, LINE 7A EXPLANATION.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE AMERICAN KENNEL CLUB, INC. IS A CLUB OF CLUBS. THERE ARE 653 MEMBER CLUBS, EACH OF WHOM IS ENTITLED TO HAVE A DELEGATE REPRESENTING AKC AT OUR QUARTERLY DELEGATES' MEETINGS. ANY CHANGES TO THE ORGANIZATION'S BY-LAWS REQUIRES A VOTE OF 2/3 OF THE DELEGATE BODY. EACH MEMBER OF THE BOARD OF DIRECTORS IS ALSO A DELEGATE OF ONE OF OUR MEMBER CLUBS (THE 13 BOARD MEMBERS ARE PART OF THE 653 MEMBER CLUBS).
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders SEE SCHEDULE O, PART VI, LINE 7A EXPLANATION.
Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE AMERICAN KENNEL CLUB, INC. (AKC) IN CONSULTATION WITH ITS STAFF. THE DRAFT PREPARED BY THE ACCOUNTING FIRM IS THEN CAREFULLY REVIEWED BY AKC'S FINANCE DEPARTMENT AND AUDIT COMMITTEE. THE FINAL VERSION IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 12c Conflict of interest policy IT IS THE POLICY OF AKC THAT ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES AVOID ANY CONFLICT BETWEEN THEIR INTERESTS AND THOSE OF AKC. AKC EXPECTS ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES TO SUPPORT ITS MISSION, POLICIES AND PROGRAMS AND TO CONDUCT THEMSELVES IN AN ETHICAL AND APPROPRIATE MANNER IN THE PERFORMANCE OF THEIR JOB DUTIES. IN ADDITION, OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF AKC HAVE CERTAIN RESPONSIBILITIES REGARDING ACCESS TO AND DISCLOSURE OF CONFIDENTIAL INFORMATION. THE POLICY IS REVIEWED AND SIGNED BY ALL PARTIES ON AN ANNUAL BASIS.
Form 990, Part VI, Line 15a Process to establish compensation of top management official A COMPONENT OF THE BOARD-APPROVED EXECUTIVE COMPENSATION POLICY IS BASED UPON REVIEW WITH EXTERNAL CONSULTANTS OF THE ORGANIZATION'S OVERALL PERFORMANCE IN COMBINATION WITH THE INDIVIDUAL'S PERFORMANCE. THE POLICY IS ADMINISTERED AND REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ADHERES TO OUR CONFLICT OF INTEREST POLICY. THE COMPENSATION REVIEW POLICY INCLUDES REVIEW OF THE CURRENT MARKETPLACE ENVIRONMENT AND COMPARISON WITH OTHER ORGANIZATIONS OF SIMILAR SIZE TO ENSURE THAT COMPENSATION IS IN A REASONABLE RANGE CONSIDERING THE MARKET RATE FOR COMPARABLE POSITIONS. DETERMINATION OF COMPENSATION IS DOCUMENTED CONTEMPORANEOUSLY IN THE ORGANIZATION'S RECORDS.
Form 990, Part VI, Line 15b Process to establish compensation of other employees SEE SCHEDULE O, PART VI, LINE 15A EXPLANATION.
Form 990, Part VI, Line 19 Required documents available to the public AMERICAN KENNEL CLUB MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON ITS PUBLIC WEBSITE AT WWW.AKC.ORG AND UPON SPECIFIC REQUEST.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances UNRECOGNIZED COMPONENT OF NET PERIODIC BENEFIT COST - 4882629; LOSS ON DISCONTINUED OPERATIONS - -140625; Total - 4742004;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
American Kennel Club Inc
 
Employer identification number

13-4923060
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) AKC PET CARE LLC
101 PARK AVE 5TH FLOOR
NEW YORK,NY10178
47-1666858 		PET-RELATED NY 0 71,237 AKC INC
 
(2) SMART PET TECHNOLOGIES LLC
101 PARK AVE 5TH FLOOR
NEW YORK,NY10178
47-5647869 		PET-RELATED DE 0 15,817 AKC INC
 








Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)AKC COMPANION ANIMAL RECOVERY
101 PARK AVENUE 5TH FLOOR

NEW YORK,NY10178
13-3904402 		PET RECOVERY NY 501(c)(3) 10 AKC INC
 
Yes
 
(2)AKC HUMANE FUND INC
101 PARK AVENUE 5TH FLOOR

NEW YORK,NY10178
26-0542468 		PET-RELATED NY 501(c)(3) 10 AKC INC
 
Yes
 
(3)AMERICAN KENNEL CLUB PAC
101 PARK AVENUE 5TH FLOOR

NEW YORK,NY10178
26-1372850 		POLITICAL NY 527    
 
No
(4)AMERICAN KENNEL CLUB MUSEUM OF DOG
101 PARK AVENUE 5TH FLOOR

NEW YORK,NY10178
43-1485438 		MUSEUM MO 501(c)(3) 10 AKC INC
 
Yes
 
(5)THE AKC PUREBRED PRESERVATION BANK INC
101 PARK AVENUE 5TH FLOOR

NEW YORK,NY10178
88-3981204 		CANINE HEALTH DE 501(c)(3) 7 AKC INC
 
Yes
 




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
Yes
 
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
Yes
 
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) THE AMERICAN KENNEL CLUB MUSEUM OF THE DOG

 B 1,631,606 CASH
(2) THE AMERICAN KENNEL CLUB MUSEUM OF THE DOG

 N 268,012 FMV
(3) THE AMERICAN KENNEL CLUB MUSEUM OF THE DOG

 O 432,360 FMV
(4) THE AKC HUMANE FUND

 B 167,735 CASH
(5) THE AKC HUMANE FUND

 L 220,779 FMV
(6) THE AKC HUMANE FUND

 N 267,256 FMV
(7) THE AKC HUMANE FUND

 R 143,923 FMV
(8) THE AKC PUREBRED PRESERVATION BANK INC

 O 279,225 FMV
(9) AKC Companion Animal Recovery Corporation

 H 2,416,102 CASH
(10) AKC Companion Animal Recovery Corporation

 L 2,156,592 FMV
(11) AKC Companion Animal Recovery Corporation

 N 123,887 CASH
(12) AKC Companion Animal Recovery Corporation

 S 1,648,837 CASH
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1