WESTMINSTER KENNEL CLUB: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
WESTMINSTER KENNEL CLUB (EIN 13-1467730)
Tax period
2020-05-01 to 2021-04-30
Filed
2022-03-11
IRS object ID
202210709349300536
Schema version
2020v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-03-11T12:42:03-06:00ReturnTs
Tax Period End2021-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133628255PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CONDON O'MEARA MCGINTY & DONNELLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE BATTERY PARK PLAZA 7TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN131467730EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE WESTMINSTER KENNEL CLUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone2122133165PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 BROADWAY NO 805AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLTON REYNDERS IIIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2122133165PhoneNum
Signature2021-11-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHARLTONPersonFirstNm
Person LastREYNDERS IIIPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALEXANDER LAZZARUOLOPreparerPersonNm
PTINP01775353PTIN
Phone2126617777PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHARLTON REYNDERS IIIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 BROADWAY NO 805AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10006ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$31,398GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.WESTMINSTERKENNELCLUB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1877FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO INCREASE INTEREST IN DOGS, IMPROVE BREEDS AND HOLD ANNUAL DOG SHOW IN NEW YORK CITYActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$17,222PYContributionsGrantsAmt
CY Contributions Grants$7,400CYContributionsGrantsAmt
PY Program Service Revenue$6,601,991PYProgramServiceRevenueAmt
CY Program Service Revenue$6,410CYProgramServiceRevenueAmt
PY Investment Income$109,518PYInvestmentIncomeAmt
CY Investment Income$17,588CYInvestmentIncomeAmt
PY Other Revenue$238,264PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,966,995PYTotalRevenueAmt
CY Total Revenue$31,398CYTotalRevenueAmt
PY Grants And Similar Paid$516,132PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$89,615CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,114,314PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,329,091CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,400,218PYOtherExpensesAmt
CY Other Expenses$1,074,442CYOtherExpensesAmt
PY Total Expenses$6,030,664PYTotalExpensesAmt
CY Total Expenses$2,493,148CYTotalExpensesAmt
PY Revenues Less Expenses$936,331PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,461,750CYRevenuesLessExpensesAmt
Total Assets BOY$9,274,009TotalAssetsBOYAmt
Total Assets EOY$8,614,934TotalAssetsEOYAmt
Total Liabilities BOY$755,340TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,558,015TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,518,669NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,056,919NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE O.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,188,854ExpenseAmt
Grant$89,615GrantAmt
Revenue$6,410RevenueAmt
DescSEE SCHEDULE O.Desc
Total Program Service Expenses$2,188,854TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document106IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FLORENCE FOTI DIR OF OPERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2122133165PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 BROADWAY NO 805AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10006ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
FLORENCE FOTI
DIRECTOR OF OPERATIONS40.00Yes (X)$178,633$0$47,624
GAIL MILLER BISHER
DIRECTOR OF COMMUNICATIONS40.00Yes (X)$175,815$0$0
KELLY MOORA
DIRECTOR OF CORPORATE MARKETING40.00Yes (X)$160,328$0$15,000
PAUL CAMPANELLA
DIRECTOR OF COMPANION EVENTS40.00Yes (X)$117,507$0$0
DAVID A HELMING
SHOW CHAIRMAN + DIRECTOR10.00$174,281$0$0Yes (X)
CHARLTON REYNDERS III
PRESIDENT10.00$0$0$0Yes (X)Yes (X)
HARVEY M WOODING
VICE PRESIDENT5.00$0$0$0Yes (X)Yes (X)
JOHNSTON L EVANS
TREASURER5.00$0$0$0Yes (X)Yes (X)
WILLIAM M JACKSON
SECRETARY5.00$0$0$0Yes (X)Yes (X)
DAVID W HADDOCK
ASSISTANT SHOW CHAIRMAN +2.00$0$0$0Yes (X)
F AVERY BOURKE
DIRECTOR2.00$0$0$0Yes (X)
DOROTHY N COLLIER
DIRECTOR2.00$0$0$0Yes (X)
THOMAS MILLNER
DIRECTOR2.00$0$0$0Yes (X)
PHILLIP BOGDANOVITCH
DIRECTOR2.00$0$0$0Yes (X)
T WILLIAMS ROBERTS III
DIRECTOR2.00$0$0$0Yes (X)
DARRELL CRATE
DIRECTOR2.00$0$0$0Yes (X)
TIM F WRAY
DIRECTOR2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$806,564TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$62,624TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
SMA SPORTS MEDIA ADVISORS
189 ELM STREETNEW CANAANCT06840MARKETING$471,515
GLOW
333 HUDSON STREET SUITE 302NEW YORKNY10013MARKETING$234,008
AHEAD LLC
270 SAMUEL BARNET BLVDNEW BEDFORDMA02745APPAREAL$173,291
TRINITY CENTRE LLC HFF LP
PO BOX 826801PHILADELPHIANY191826801MANAGEMENT$167,803
GUARD MANAGEMENT SERVICES CO
PO BOX 26031NEW YORKNY100876031MANAGEMENT$113,781
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Membership Dues$7,400MembershipDuesAmt
Total Contributions$7,400TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSHOW REVENUEDesc
Business711300BusinessCd
Total Revenue Column$6,410TotalRevenueColumnAmt
Related Or Exempt Func Income$6,410RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,410TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,588TotalRevenueColumnAmt
Exclusion$17,588ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,398TotalRevenueColumnAmt
Related Or Exempt Func Income$6,410RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$17,588ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$65,615TotalAmt
Program Services$65,615ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$24,000TotalAmt
Program Services$24,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$174,281TotalAmt
Program Services$174,281ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$793,281TotalAmt
Program Services$675,188ProgramServicesAmt
Management And General$118,093ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$230,128TotalAmt
Program Services$202,040ProgramServicesAmt
Management And General$28,088ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$70,792TotalAmt
Program Services$62,152ProgramServicesAmt
Management And General$8,640ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$60,609TotalAmt
Program Services$53,212ProgramServicesAmt
Management And General$7,397ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$45,456TotalAmt
Program Services$39,908ProgramServicesAmt
Management And General$5,548ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$120,000TotalAmt
Program Services$105,354ProgramServicesAmt
Management And General$14,646ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$45,930TotalAmt
Program Services$21,167ProgramServicesAmt
Management And General$24,763ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$257,634TotalAmt
Program Services$226,189ProgramServicesAmt
Management And General$31,445ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$102,192TotalAmt
Program Services$89,719ProgramServicesAmt
Management And General$12,473ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$22,866TotalAmt
Program Services$20,075ProgramServicesAmt
Management And General$2,791ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$195,350TotalAmt
Program Services$171,507ProgramServicesAmt
Management And General$23,843ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,673TotalAmt
Program Services$4,981ProgramServicesAmt
Management And General$692ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$148,954TotalAmt
Program Services$130,774ProgramServicesAmt
Management And General$18,180ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$41,046TotalAmt
Program Services$36,036ProgramServicesAmt
Management And General$5,010ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CATALOG COSTS$63,591$63,591
CLUB HISTORY$22,000$19,315$2,685
MERCHANDISE AND OTHER$3,750$3,750

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,493,148TotalAmt
Program Services$2,188,854ProgramServicesAmt
Management And General$304,294ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$224,875BOYAmt
EOY$422,877EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,071,321BOYAmt
EOY$1,442,693EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$19,001BOYAmt
EOY$139,270EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$227,748BOYAmt
EOY$241,438EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$117,475BOYAmt
EOY$903,976EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$932,998LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$549,998LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$531,954BOYAmt
EOY$383,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,081,635BOYAmt
EOY$5,081,680EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,274,009BOYAmt
EOY$8,614,934EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$414,495BOYAmt
EOY$479,647EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$1,740,988EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$340,845BOYAmt
EOY$337,380EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$755,340BOYAmt
EOY$2,558,015EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,518,669BOYAmt
EOY$6,056,919EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,518,669BOYAmt
EOY$6,056,919EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,274,009BOYAmt
EOY$8,614,934EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,461,750ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000,000BeginningYearBalanceAmt
End Year Balance$5,000,000EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000,000BeginningYearBalanceAmt
End Year Balance$5,000,000EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,000,000BeginningYearBalanceAmt
Contributions$2,000,000ContributionsAmt
End Year Balance$5,000,000EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$3,000,000ContributionsAmt
End Year Balance$3,000,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$316,673OtherCostOrOtherBasisAmt
Depreciation$89,806DepreciationAmt
Book Value$226,867BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$125,226OtherCostOrOtherBasisAmt
Depreciation$50,093DepreciationAmt
Book Value$75,133BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$491,099OtherCostOrOtherBasisAmt
Depreciation$410,099DepreciationAmt
Book Value$81,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$383,000TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
BOARD DESIGNATED RESERVE - CASH EQUIVALENTS$5,000,000
DESIGNATED CASH$81,680
FieldValueIRS element (for citing)
Total Book Value Other Assets$5,081,680TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFINED LEASEDesc
Amt$337,380Amt
FieldValueIRS element (for citing)
Total Liability$337,380TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$31,398TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$31,398RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$31,398TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,493,148TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,493,148ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,493,148TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationDURING MAY 2019, THE BOARD OF GOVERNORS ADOPTED A POLICY DIRECTING THE CLUB TO BUILD AND MAINTAIN AN ADEQUATE RESERVE OF NET ASSETS WITHOUT DONOR RESTRICTIONS TO SUPPORT THE CLUB'S GENERAL OPERATIONS IN THE EVENT OF UNFORESEEN SHORTFALLS, MATERIAL ADVERSE EVENTS, AND NONRECURRING EXPENSES SO THAT THE CLUB MAY CONTINUE TO FULFILL ITS PURPOSE AND GOALS, AND TO INVEST IN INFRASTRUCTURE. IN THE EVENT THAT THE CLUB NEEDS TO USE RESERVE FUNDS, THE TREASURER WILL SUBMIT TO THE FINANCE COMMITTEE A REQUEST FOR ACCESS TO A SPECIFIED AMOUNT OF RESERVES FOR THE CLUB'S OPERATIONS OR A DESIGNATED PURPOSE. THE FINANCE COMMITTEE WILL REVIEW AND RECOMMEND THE RESERVE ACCESS REQUEST TO THE BOARD OF GOVERNORS FOR THEIR APPROVAL. THE AMOUNT OF THE RESERVE FUND WILL BE ADDRESSED ON AN AS NEEDED BASIS BUT AT A MINIMUM ANNUALLY AS PART OF THE BUDGET PROCESS AND ANY RECOMMENDATION BY THE FINANCE COMMITTEE OF A CHANGE IN SUCH AMOUNT WILL BE INCLUDED IN THE BUDGET FOR BOARD APPROVAL.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
AMERICAN KENNEL CLUB MUSEUM OF THE DOG
1721 SOUTH MASONST LOUISMO63131431485438501(C)(3)$25,000GENERAL SUPPORT
TAKE THE LEAD
215 WASHINGTON STREET SUITE 110WATERTOWNNY13601133729133501(C)(3)$10,000GENERAL SUPPORT
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeJUNIOR SCHOLARSHIP AWARDSGrantTypeTxt
Recipient8RecipientCnt
Cash Grant$24,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CLUB PROVIDES GRANTS ONLY TO 501(C)(3) ORGANIZATIONS, AS LISTED ON SCHEDULE I, PART II. EXEMPT STATUS OF DONEES IS VERIFIED THROUGH INTERNAL REVENUE SERVICE WEBSITE. GRANTEES PROVIDE THE CLUB WITH FINANCIAL STATEMENTS WHICH ASSISTS THE CLUB IN DETERMINING THE AMOUNT OF ASSISTANCE TO PROVIDE. THE CLUB OFFERS JUNIOR SHOWMANSHIP FINALIST SCHOLARSHIP AWARDS AS LISTED ON SCHEDULE I, PART III. THESE AWARDS GO TO THE EIGHT JUNIOR SHOWMANSHIP FINALIST AT THE SHOW FOR THEIR USE IN POST-SECONDARY SCHOOLING. THESE SCHOLARSHIP AWARDS WILL BE AWARDED FOR POST-SECONDARY SCHOOLING AT THE DULY ACCREDITED COLLEGE OR TECHNICAL SCHOOL OF THE RECIPIENT'S CHOICE, PROVIDED THAT WRITTE VERIFICATION OF THE RECIPIENT'S STATUS AS A FULL-TIME STUDENT IS RECEIVED BY THE CLUB DIRECTLY FROM THE SELECTED INSTITUTION. ALL MONIES WILL BE HELD BY THE CLUB UNTIL SUCH VERIFICATION IS RECEIVED, AND THEN WILL BE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION, AND NOT TO THE AWARD RECIPIENT.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
FLORENCE FOTI
DIRECTOR OF OPERATIONS$178,633$0$0$0$0$0$35,000$0$12,624$0$226,257$0$0$0
GAIL MILLER BISHER
DIRECTOR OF COMMUNICATIONS$140,815$0$35,000$0$0$0$0$0$0$0$175,815$0$0$0
KELLY MOORA
DIRECTOR OF CORPORATE MARKETING$160,328$0$0$0$0$0$15,000$0$0$0$175,328$0$0$0
DAVID A HELMING
SHOW CHAIRMAN + DIRECTOR$134,281$0$40,000$0$0$0$0$0$0$0$174,281$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - PART I, LINE 1 - ORGANIZATION MISSIONTHE WESTMINSTER KENNEL CLUB (THE "CLUB") WAS INCORPORATED DECEMBER 15, 1877. THE CLUB WAS ESTABLISHED FOR THE FOLLOWING PURPOSES: TO PURCHASE, COLLECT, OWN, HIRE, SELL, EXHIBIT, BOARD, BREED AND TRAIN DOGS. TO BUILD, ESTABLISH, OWN, FURNISH, AND MAINTAIN THE KENNELS NECESSARY FOR SUCH PURPOSES. STUDY AND IMPROVE THE BREED OF DOGS. TO PROPAGATE AND PROTECT GAME. THE CLUB WAS ESTABLISHED WITH A VIEW TO INCREASE THE INTEREST IN DOGS, IMPROVE THE BREEDS, AND TO HOLD AN ANNUAL DOG SHOW IN THE CITY OF NEW YORK.
FORM 990 - PART III, LINE 4AWESTMINSTER KENNEL CLUB HOSTS A MASTER OBEDIENCE CHAMPIONSHIP AND MASTER AGILITY CHAMPIONSHIP AT THE WESTMINSTER KENNEL CLUB ANNUAL SHOW. THE OBEDIENCE EVENT IS HELD AT PIERS 92 AND 94. WKC HOSTS OVER 3,000 DOGS, THEIR OWNERS HANDLERS, CLUN MEMBERS AND OVER 30,000 SPECTATORS WHOSE COMON INTEREST IS THE STUDY AND PROMOTION OF RESPONSIBLE OWNERSHIP. AS A RESULT OF THE GLOBAL CORONAVIRUS PANDEMIC, THE ANNUAL 2021 DOG SHOW DID NOT OCCUR DURING FISCAL 2021, BUT WAS RESCHEDULED AND HELD IN JUNE OF 2021 DURING FISCAL 2022. THE DOGS ARE CATEGORIZED BY BREED INTO SEVEN GROUPS. DOGS WITHIN EACH GROUP COMPETE FOR BEST OF BREED. THE WINNERS OF THE BREEDS WITHIN EACH GROUP THEN COMPETE FOR BEST IN GROUP. THE WINNERS FROM EACH GROUP THEN COMPETE FOR "BEST IN SHOW." AS PART OF THE COMPETITION, THE ANNOUNCER INTRODUCES EACH GROUP OF DOGS WHILE PROVIDING A BRIEF HISTORY AND BACKGROUND OF THE GROUP. FOR EACH BREED, THE ANNOUNCER PROVIDES ITS HISTORY, RELATIONSHIP WITH HUMANS, COMMON CHARACTERISTICS, AND OTHER INFORMATION THAT WOULD BE HELPFUL IN DECIDING WHICH BREED WOULD MAKE THE BEST PET. OTHER EDUCATIONAL AND INFORMATIONAL ASPECTS OF THE SHOW INCLUDE THE BENCHING AND JUNIOR SHOWMANSHIP COMPETITION. THE "BENCHING" PORTION OF THE SHOW MEANS THAT WHENEVER THE DOG IS NOT COMPETING, THE DOG MUST BE AVAILABLE IN THE BENCHING AREA WITH ITS OWNER OR HANDLER TO BE VIEWED BY THE SPECTATORS. THIS GIVES THE SPECTATORS THE OPPORTUNITY TO ASK QUESTIONS AND SEE THE DOGS INDIVIDUALLY. THE JUNIOR SHOWMANSHIP COMPETITION GIVES YOUNG PEOPLE THE CHANCE TO DISPLAY THEIR SKILLS IN THE RING SHOWING DOGS. THIS PARTICULAR COMPETITION MEASURES THE SKILL OF THE HANDLER RATHER THAN THE DOG.
FORM 990, PART VI, SECTION A, LINE 6PURSUANT TO THE BYLAWS OF THE CLUB, THE CLUB WAS ESTABLISHED AS A MEMBERSHIP ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS OF THE CLUB HAVE THE POWER TO ELECT THE GOVERNING BODY AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE CLUB. THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE GOVERNING BODY PRIOR TO SUBMISSION WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CEACH MEMBER OF THE BOARD OF GOVERNORS MUST ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ALL REQUESTED INFORMATION ABOUT POTENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS WHO HAVE BEEN IDENTIFIED AS HAVING A CONFLICT ARE ASKED TO RECUSE THEMSELVES FROM THE BOARD OR BOARD COMMITTEE MEETING WHILE ISSUES THAT GAVE RISE TO THE CONFLICT ARE DISCUSSED. THE MINUTES OF THE BOARD OR RELEVANT COMMITTEE SHALL CONTAIN THE NAME OF THE PERSON WHO DISCLOSED OR OTHERWISE WAS FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH A TRANSACTION OR ARRANGEMENT, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. IN ADDITION, THE MINUTES OF THE BOARD OR THE COMMITTEE SHALL ALSO CONTAIN THE NAME OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS AND VOTES RELATING TO THE PROPOSED TRANSACTION OR ARRANGEMENT, THE FACTUAL BASIS FOR THE BOARD'S OR COMMITTEE'S DETERMINATION THAT THE ULTIMATE TRANSACTION WAS FAIR AND REASONABLE AND IN THE BEST INTEREST OF THE CLUB, AND A RECORD OF VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS.
FORM 990, PART VI, SECTION B, LINE 15THE PRESIDENT OF THE BOARD APPROVES THE COMPENSATION OF ALL EMPLOYEES. COMPENSATION IS BASED UPON SALARIES OF SIMILAR ORGANIZATION IN THE MARKET AREA. THIS INFORMATION IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING.
FORM 990, PART VI, SECTION C, LINE 19THE CLUB'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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