TY 2024 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
SHEILA EMMER PRESIDENT	5.00	0
RUTH OTTE VICE PRESIDE	4.00	0
MELISENDA AVDIC SECRETARY	3.00	0
KATHI FEDLER TREASURER	5.00	0
LINDA TOPPINS DIR.- TRNG A	3.00	0
SUE KNUTH DIRECTOR	1.00	0
TRISHA FLANIGAN DIRECTOR	1.00	0
DAWN YANCEY DIRECTOR	1.00	0
SUE DEMPSTER PUB RLNS SEC	2.00	0
RON CHINNOCK DIRECTOR	1.00	0
CHERYL BRACHT DIR - TRNG O	4.00	0
MARY SHEA DIRECTOR	1.00	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

SHEILA EMMER

PRESIDENT

5.00

RUTH OTTE

VICE PRESIDE

4.00

MELISENDA AVDIC

SECRETARY

3.00

KATHI FEDLER

TREASURER

5.00

LINDA TOPPINS

DIR.- TRNG A

3.00

SUE KNUTH

DIRECTOR

1.00

TRISHA FLANIGAN

DIRECTOR

1.00

DAWN YANCEY

DIRECTOR

1.00

SUE DEMPSTER

PUB RLNS SEC

2.00

RON CHINNOCK

DIRECTOR

1.00

CHERYL BRACHT

DIR - TRNG O

4.00

MARY SHEA

DIRECTOR

1.00

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

- TIN:

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

SHEBOYGAN DOG TRAINING CLUB INC

Employer identification number

39-1403944

Return Reference	Explanation
FORM 990-EZ, PART I, LINE 8	MISCELLANEOUS INCOME 912 TOTAL 912
FORM 990-EZ, PART I, LINE 16	EXPENSES OFFICE 2,179 INSURANCE 4,049 PROGRAM SUPPLIES 38,504 BANQUET EXPENSES 3,425 MISCELLANEOUS 104 SALES TAX 39 LICENSES AND FEES 60 SMALL EQUIPMENT 627 BANK FEES 5 NON-INVESTMENT DEPRECIATION 13,251 TOTAL 62,243
FORM 990-EZ, PART II, LINE 24	LAND IMPROVEMENTS 18,539 22,277 LESS ACCUMULATED DEPRECIATION 9,465 10,373 FURNITURE AND FIXTURES 16,419 16,419 LESS ACCUMULATED DEPRECIATION 16,419 16,419 EQUIPMENT 21,810 21,810 LESS ACCUMULATED DEPRECIATION 15,238 17,402 WEBSITE 1,885 3,794 LESS ACCUMULATED AMORTIZATION 0 1,265 TOTAL 17,531 18,841
FORM 990-EZ, PART III	THE OBJECT OF THIS CLUB SHALL BE TO PROMOTE THE TRAINING OF ALL BREEDS OF DOGS, TO DISSEMINATE KNOWLEDGE REGARDING TRAINING AND DOG OWNERSHIP; TO CONDUCT CLASSES FOR THE TRAINING OF DOGS AND THEIR HANDLERS; TO ENCOURAGE THE TRAINING OF JUDGES AND STEWARDS; TO HOLD AND SUPPORT OBEDIENCE AND AGILITY TRIALS, TESTS, EXHIBITIONS AND MATCHES UNDER THE RULES AND REGULATIONS OF THE AMERICAN KENNEL CLUB AND OTHER NATIONAL DOG ORGANIZATIONS AS STATED IN THE SHEBOYGAN DOG TRAINING CLUB POLICIES; AND TO PROMOTE COOPERATION AND GOOD SPORTSMANSHIP AMONG ITS MEMBERS IN TRAINING AND EXHIBITION OF PUREBRED DOGS. WE ALSO PROVIDE DEMONSTRATIONS AND VISITS TO SCHOOLS, NURSING HOMES, ETC. AND PARTICIPATE IN LOCAL PARADES.

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:
Software Version:

1	Contributions, gifts, grants, and similar amounts received ....................	1	100
2	Program service revenue including government fees and contracts ................	2	86,205
3	Membership dues and assessments .............................	3	5,020
4	Investment income ....................................	4	313
5a	Gross amount from sale of assets other than inventory .......	5a	196
b	Less: cost or other basis and sales expenses ............	5b
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	196
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a	202
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b
c	Less: direct expenses from gaming and fundraising events ...	6c	101
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	101
7a	Gross sales of inventory, less returns and allowances ......	7a	2,694
b	Less: cost of goods sold .............	7b	2,840
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c	-146
8	Other revenue (describe in Schedule O) ....................	8	912
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	92,701

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? THE OBJECT OF THIS CLUB SHALL BE TO PROMOTE THE TRAINING OF ALL BREEDS OF DOGS, TO DISSEMINATE KNOWLEDGE REGARDING TRAINING AND DOG OWNERSHIP; TO CONDUCT CLASSES FOR THE TRAINING OF DOGS AND THEIR HANDLERS; TO ENCOURAGE THE TRAINING OF JUDGES AND STEWARDS; TO HOLD AND SUPPORT OBEDIENCE AND AGILITY TRIALS, TESTS, EXHIBITIONS AND MATCHES UNDER THE RULES AND REGULATIONS OF THE AMERICAN KENNEL CLUB AND OTHER NATIONAL DOG ORGANIZATIONS AS STATED IN THE SHEBOYGAN DOG TRAINING CLUB POLICIES; AND TO PROMOTE COOPERATION AND GOOD SPORTSMANSHIP AMONG ITS MEMBERS IN TRAINING AND EXHIBITION OF PUREBRED DOGS. WE ALSO PROVIDE DEMONSTRATIONS AND VISITS TO SCHOOLS, NURSING HOMES, ETC. AND PARTICIPATE IN LOCAL PARADES.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 MAINTAIN TRAINING FACILITY, HOLD PUBLIC CLASSES, PUBLIC DEMONSTRATIONS TO PROMOTE THE SOCIAL BENEFITS OF TRAINING (Grants $ 1,660) If this amount includes foreign grants, check here ...			28a	57,467
29 (Grants $ ) If this amount includes foreign grants, check here ...			29a
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	57,467

Sign Here

	Signature of officer	Date

	Type or print name and title

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

10	Grants and similar amounts paid (list in Schedule O) ................	10	1,660
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	1,890
14	Occupancy, rent, utilities, and maintenance ...................	14	17,153
15	Printing, publications, postage, and shipping ...................	15	190
16	Other expenses (describe in Schedule O) ...................	16	62,243
17	Total expenses. Add lines 10 through 16 .................	17	83,136

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	9,565
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	273,466
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	283,031

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures