2013-11-15T17:23:10-06:00 2012-12-31 KPMG LLP 345 Park Avenue New York NY 101540102 990 2012-01-01 134923060 AMERICAN KENNEL CLUB INC % JOSEPH V BAFFUTO JR AMER 2126968200 260 MADISON AVENUE Suite 4TH FL NEW YORK NY 10016 DENNIS SPRUNG 2126968200 2013-11-15 true KPMG LLP 2127589700 2012 2016-03-07 17:11:31Z DENNIS B SPRUNG 260 MADISON AVENUE NEW YORK NY 10016 56605332 false X WWW.AKC.ORG X 1884 NY THE AMERICAN KENNEL CLUB IS DEDICATED TO UPHOLDING THE INTEGRITY OF ITS REGISTRY, PROMOTING THE SPORT OF PUREBRED DOGS AND BREEDING FOR TYPE AND FUNCTION. SEE SCHEDULE O. 13 13 462 0 1135086 -273324 0 0 44888710 47628767 439822 645802 9008101 8461543 54336633 56736112 756039 747850 0 0 28171113 27922452 0 0 0 25512526 24868087 54439678 53538389 -103045 3197723 93281873 103011005 72986173 74046431 20295700 28964574 X AMERICAN KENNEL CLUB, INC. (THE CLUB) IS DEDICATED TO UPHOLDING THE INTEGRITY OF ITS REGISTRY, PROMOTING THE SPORT OF PUREBRED DOGS AND BREEDING FOR TYPE AND FUNCTION. FOUNDED IN 1884, THE 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. AKC'S CORE VALUES: -WE LOVE PUREBRED DOGS -WE ARE COMMITTED TO ADVANCING THE SPORT OF THE PUREBRED DOG -WE ARE DEDICATED TO MAINTAINING THE INTEGRITY OF OUR REGISTRY -WE PROTECT THE HEALTH AND WELL-BEING OF ALL DOGS -WE CHERISH DOGS AS COMPANIONS -WE ARE COMMITTED TO THE INTERESTS OF DOG OWNERS -WE UPHOLD HIGH STANDARDS FOR THE ADMINISTRATION AND OPERATION OF THE AKC -WE RECOGNIZE THE CRITICAL IMPORTANCE OF OUR CLUBS AND VOLUNTEERS false false 22360000 31723640 REGISTRATIONS: REGISTRATION AND CERTIFICATION OF PUREBRED DOGS AND LITTERS, CONTRIBUTED TO ACCURATE GENEALOGY RECORDS AND ADVANCED THE QUALITY OF EACH BREED. 18438000 12609160 Dog Events, Conformation, and Judging: CONFORMATION, COMPANION AND PERFORMANCE EVENTS ADDRESSED THE INCREASING INTEREST OF PARTICIPANTS AND EVALUATED THE PERFORMANCE OF BREEDS (OVER 20,000 EVENTS WERE HELD). 10620390 747850 4529493 Public Relations and Education: EDUCATING THE DOG-LOVING PUBLIC ABOUT RESPONSIBLE OWNERSHIP AND BREEDING, PROVIDING KNOWLEDGE AND GUIDANCE ABOUT PROPER CARE, HEALTH AND TRAINING FOR ALL DOGS. 51418390 false false false true false false true false true true true false false true true false true false false true false false false false false false true true true false false false false false false false false false false false false false true true true false true 95 0 true 462 true true true false false false true true false X 13 13 false false false false true true true true true false true true true true true true true true true true false NY NC X JOSEPH V BAFFUTO JR 2126968200 AMERICAN KENNEL CLUB 260 MADISON A NY NY 10016 DR THOMAS M DAVIES 5.0 5.0 X 3000 0 0 WALTER F GOODMAN 5.0 X 3000 0 0 ALAN KALTER 5.0 5.0 X 0 0 0 DR J CHARLES GARVIN 5.0 X 12000 0 0 PATRICIA C SCULLY 5.0 X 12000 0 0 DR WILLIAM R NEWMAN 5.0 X 12000 0 0 DR CARMEN BATTAGLIA 5.0 5.0 X 12000 0 0 LEE ARNOLD 5.0 X 12000 0 0 CARL C ASHBY III 5.0 5.0 X 12000 0 0 DR ROBERT D SMITH 5.0 X 12000 0 0 RONALD MENAKER 5.0 X 0 0 0 ROBERT A AMEN 5.0 X 12000 0 0 STEVEN D GLADSTONE ESQ 5.0 5.0 X 12000 0 0 PATRICIA CRUZ 5.0 X 10000 0 0 THOMAS POWERS 5.0 X 10000 0 0 WILLIAM FEENEY 5.0 X 10000 0 0 DENNIS B SPRUNG 50.0 1.0 X 465143 0 177612 JAMES T STEVENS 50.0 10.0 X 195443 0 86336 JOHN LYONS 50.0 10.0 X 295528 0 65066 JAMES CROWLEY 50.0 X 172538 0 56126 PETER FARNSWORTH 50.0 10.0 X 126365 0 5616 MARGARET POINDEXTER 50.0 X 215844 0 42309 DAPHNA STRAUS 50.0 1.0 X 132831 0 30254 JOSEPH BAFFUTO 50.0 X 139305 0 58382 MICHAEL GANEY 50.0 X 149888 0 19000 WILLIAM ADAMS 50.0 X 133111 0 63948 2169996 0 604649 29 false true false KPMG LLP DEPT 0511 POB 12001 DALLAS TX 75312 ACCOUNTING 286615 RICH PETERSON 31-53 32nd Street ASTORIA NY 11106 IT 155174 PROJECTWELL INC 104 CHERTSEY CT CARY NC 27519 IT 200927 3 0 DOG REGISTRATIONS 900099 30717967 30717967 DOG EVENTS, PERFORMANCE/JUDGING 900099 12473643 12473643 PUBLIC RELATIONS/EDUCATION 900099 3835069 3835069 PUBLICATIONS 900099 602088 602088 47628767 645802 645802 0 6223711 6223711 0 0 0 0 0 0 294474 -130780 -130780 -130780 ADVERTISING INCOME 900099 1078503 1078503 MAILING LIST RENTAL 900099 56583 56583 OTHER INCOME 900099 1233526 1233526 2368612 56736112 48862293 1135086 6738733 710675 710675 37175 37175 0 0 1478281 1160542 317739 0 17374030 16165542 1208488 534744 528327 6417 6993079 6822206 170873 1542318 1523810 18508 0 319316 319316 180000 180000 0 0 0 3637367 3637367 638465 638465 3969971 3922331 47640 2376561 2348042 28519 0 2917624 2882613 35011 1687679 1667427 20252 0 1092431 1079322 13109 76816 76816 0 6120277 6046834 73443 0 CREDIT CARD FEES 808742 808742 MISCELLANEOUS EXPENSES 485502 485502 DNA CERTIFICATIONS 428377 428377 DOG EVENT PROGRAMS 128959 128959 0 0 53538389 51418390 2119999 0 1370285 2485307 8760523 4936000 0 0 4273826 3859513 0 0 0 0 0 0 162830 114364 3580968 4261577 58566280 49079036 11222792 9487244 27820058 38092000 36090591 39775000 0 0 0 0 0 0 93281873 103011005 63969071 67436563 0 0 1671687 1226110 0 0 0 0 0 0 0 0 0 0 7345415 5383758 72986173 74046431 X 20295700 28964574 0 0 0 0 20295700 28964574 93281873 103011005 X 3197723 7085024 -1613873 X false true X true false true false false X SEE PART XIV false 29200000 21344000 50544000 29600000 -400000 29200000 23700000 5900000 29600000 10400000 13300000 23700000 20000000 -9600000 10400000 1.00000 false false 10503998 8011193 2492805 8067362 4636568 3430794 39994920 36431275 3563645 9487244 ALTERNATIVE INVESTMENTS 39775000 F 39775000 0 DEFERRED LEASE LIABILITY 4560082 CAPITAL LEASE OBLIGATIONS 823676 5383758 62179446 394200 5532700 5926900 56252546 483566 483566 56736112 51551889 394200 -7636529 5255829 -1986500 53538389 53538389 RECONCILIATION OF REVENUE - OTHER SCHEDULE D, PART XI, LINE 2D AND 4B DECONSOLIDATION OF AFFILIATES' REVENUE : $ 5,532,700 ------------ TOTAL OTHER LINE 2D = $ 5,532,700 COST OF GOODS SOLD : $ (425,254) INTERCOMPANY REVENUE : $ 908,820 ------------ TOTAL OTHER LINE 4B = $ 483,566 RECONCILIATION OF EXPENSES - OTHER SCHEDULE D, PART XII, LINE 2D DECONSOLIDATION OF AFFILIATES' EXPENSES : $ 5,739,395 INTERCOMPANY EXPENSES : $ (908,820) COST OF GOODS SOLD : $ 425,254 ------------ TOTAL OTHER LINE 2D = $ 5,255,829 COLLECTION OF ART SCHEDULE D, PART III, LINE 3E THE CLUB MAINTAINS A LIBRARY AND COLLECTION OF ARTWORK, WHICH ARE NOT RECOGNIZED AS ASSETS IN THE FINANCIAL STATEMENTS. THE CLUB'S COLLECTION OF ARTWORK WAS PRIMARILY ACQUIRED THROUGH CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION. ACQUISITIONS WERE ADDED TO THE COLLECTION DURING 2012 AND 2011. THE CLUB'S LIBRARY COLLECTION, ESTABLISHED IN 1934, WAS ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE ITS INCEPTION. PURCHASES FOR THE LIBRARY'S COLLECTION ARE EXPENSED IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. THE ITEMS IN THE LIBRARY ARE NOT CIRCULATED. THE COLLECTIONS ARE HELD FOR PUBLIC EXHIBITION AND EDUCATIONAL AND RESEARCH PURPOSES. EACH OF THE ITEMS IS PRESERVED AND CARED FOR AND MAINTENANCE ACTIVITIES ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE GENERALLY NOT SOLD. HOWEVER, IN THE EVENT THAT THEY WERE, THE PROCEEDS COULD BE REINVESTED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 THE CLUB FOLLOWS THE PROVISIONS OF ASC 740-10, INCOME TAXES - OVERALL, RELATING TO UNCERTAINTY IN INCOME TAXES. FOR THE CLUB, ASC 740-10 IS PRIMARILY APPLICABLE TO INCURRING 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 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 WOULD "MORE-LIKELY THAN-NOT" BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE "MORE-LIKELY THAN-NOT" THRESHOLD ARE RECORDED AS TAX EXPENSE. East Asia and the Pacific Program Services REGISTRATION North America Investments 7929848 7929848 7929848 false false false false true false ACTIVITIES PER REGION SCHEDULE F, PART I, LINE 3 AMERICAN KENNEL CLUB HAS ENTERED INTO AN AGREEMENT WITH NATIONAL GENERAL KENNEL CLUB, HEADQUARTERED IN THE PEOPLE'S REPUBLIC OF CHINA (PRC) TO ASSIST THEM IN ESTABLISHING AND MAINTAINING A COMPREHENSIVE REGISTRY OF BREEDS OF PUREBRED DOGS IN THE PRC. true AKC CANINE HEALTH FOUNDATION PO BOX 37941 RALEIGH NC 27627 133813813 501(c)(3) 500000 MEDICAL RESEARCH AKC MUSEUM OF THE DOG 172 SOUTH MASON ROAD ST LOUIS MO 63131 431485438 501(c)(3) 187000 EDUCATION/PRESERVATION DECATUR COUNTY COON HUNT 52 E MORGAN ST PARSONS TN 38363 621215093 501(c)(3) 6000 EDUCATION & TRAINING MICHIGAN STATE UNIVERSITY 301 ADMIN BUILDING EAST LANSING MI 48824 386005984 501(c)(3) 12000 EDUCATION & TRAINING 4 SCHOLARSHIPS 28 37000 SCHOLARSHIP PROCESS PART III, GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS 1) THE CLUB SOLICITS SCHOLARSHIP APPLICATIONS FROM THE 29 U.S. AMERICAN VETERIYARY MEDICAL ASSOCIATION ACCREDITED SCHOOLS. NO MORE THAN FOUR APPLICATIONS CAN BE SUBMITTED BY EACH SCHOOL. 2) APPLICATIONS ARE RECEIVED BY THE CLUB. APPLICATION PACKETS INCLUDE AN APPLICATION, ESSAY AND TRANSCRIPT. 3) APPLICATIONS ARE PROCESSED BY THE CLUB AND DISTRIBUTED TO THE SCHOLARSHIP REVIEW COMMITTEE. 4) THE SCHOLARSHIP REVIEW COMMITTEE SELECTS AWARD RECIPIENTS BASED ON THE FOLLOWING CRITERIA: A. GRADES B. NEED C. ESSAY D. COMMITMENT TO PUREBRED DOGS - RESEARCH 5) AWARD WINNERS AND THEIR SCHOOLS ARE NOTIFIED BY MAIL. X true true X X X X false false false false false false false false false DENNIS B SPRUNG 380040 0 0 0 85103 0 151277 0 26335 0 642755 0 0 0 JAMES T STEVENS 174437 0 0 0 21006 0 68985 0 17351 0 281779 0 0 0 JOHN LYONS 250637 0 0 0 44891 0 58733 0 6333 0 360594 0 0 0 JAMES CROWLEY 172538 0 0 0 0 0 35294 0 20832 0 228664 0 0 0 MARGARET POINDEXTER 215844 0 0 0 0 0 27824 0 14485 0 258153 0 0 0 DAPHNA STRAUS 132831 0 0 0 0 0 24839 0 5415 0 163085 0 0 0 JOSEPH BAFFUTO 129805 0 9500 0 0 0 31218 0 27164 0 197687 0 0 0 MICHAEL GANEY 149888 0 0 0 0 0 5364 0 13636 0 168888 0 0 0 WILLIAM ADAMS 126367 0 4000 0 2744 0 37163 0 26785 0 197059 0 0 0 SCHEDULE J PART I A COMPONENT OF THE BOARD APPROVED EXECUTIVE COMPENSATION PROGRAM IS BASED UPON THE ORGANIZATION'S OVERALL FINANCIAL PERFORMANCE IN COMBINATION WITH THE INDIVIDUAL'S JOB PERFORMANCE. THE BOARD APPROVED EXECUTIVE COMPENSATION PROGRAM IS REVIEWED WITH EXTERNAL CONSULTANTS ANNUALLY. AKC'S COMPENSATION COMMITTEE ALSO EXERCISES OVERSIGHT OF THIS REVIEW PROCESS. THE BOARD APPROVED TRAVEL EXPENDITURES FOR THE PRESIDENT'S SPOUSE WHEN TRAVELING TO CERTAIN AKC EVENTS FOR BONA FIDE BUSINESS PURPOSES OF THE AKC. THEREFORE, THE TRAVEL EXPENSES ARE NOT TREATED AS TAXABLE COMPENSATION. SCHEDULE J SCHEDULE J, PART II THE AMOUNTS REPORTED IN THE RETIREMENT AND OTHER DEFERRED COMPENSATION COLUMN ON SCHEDULE J INCLUDE THE COMPANY'S MATCHING CONTRIBUTION TO THE 401K PLAN AND THE 2012 INCREASE IN THE ACTUARIAL VALUE OF THE CUMULATIVE ANTICIPATED DEFINED BENEFIT PENSION PLAN'S FUTURE PAYMENTS OVER THE EMPLOYEE'S ESTIMATED LIFETIME. THERE WAS NO CASH COMPENSATION RECEIVED BY THE EMPLOYEES IN THIS REGARD. MISSION CONTINUED FROM FORM 990, PART I, LINE 1 FOUNDED IN 1884, THE 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. AKC'S CORE VALUES: -WE LOVE PUREBRED DOGS -WE ARE COMMITTED TO ADVANCING THE SPORT OF THE PUREBRED DOG -WE ARE DEDICATED TO MAINTAINING THE INTEGRITY OF OUR REGISTRY -WE PROTECT THE HEALTH AND WELL-BEING OF ALL DOGS -WE CHERISH DOGS AS COMPANIONS -WE ARE COMMITTED TO THE INTERESTS OF DOG OWNERS -WE UPHOLD HIGH STANDARDS FOR THE ADMINISTRATION AND OPERATION OF THE AKC -WE RECOGNIZE THE CRITICAL IMPORTANCE OF OUR CLUBS AND VOLUNTEERS AKC -WE RECOGNIZE TEH CRITICAL IMPORTANCE OF OUR CLUBS AND VOLUNTEERS MEMBERS FORM 990, PART VI, LINE 7A AND 7B THE AMERICAN KENNEL CLUB, INC IS A CLUB OF CLUBS. THERE ARE APPROXIMATELY 610 MEMBER CLUBS, EACH OF WHOM HAS A DELEGATE REPRESENTING THE CLUB 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 610 MEMBER CLUBS). BOARD REVIEW OF FORM 990 FORM 990, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE AMERICAN KENNEL CLUB, INC. (THE CLUB) IN CONSULTATION WITH ITS STAFF. THE DRAFT PREPARED BY THE ACCOUNTING FIRM IS THEN CAREFULLY REVIEWED BY THE CLUB'S FINANCE DEPARTMENT. THE FINAL VERSION IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C IT IS THE POLICY OF THE CLUB THAT ALL EMPLOYEES AVOID ANY CONFLICT BETWEEN THEIR INTERESTS AND THOSE OF THE CLUB. THE CLUB EXPECTS ALL 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, EVERY EMPLOYEE OF THE CLUB HAS CERTAIN RESPONSIBILITIES REGARDING ACCESS TO AND DISCLOSURE OF CONFIDENTIAL INFORMATION. THE POLICY IS REVIEWED AND SIGNED BY ALL PARTIES ON AN ANNUAL BASIS. COMPENSATION REVIEW PROCESS PART VI, SECTION B, LINE 15A AND 15B A COMPONENT OF THE BOARD-APPROVED EXECUTIVE COMPENSATION PROGRAM IS BASED UPON REVIEW WITH EXTERNAL CONSULTANTS OF THE ORGANIZATION'S OVERALL PERFORMANCE IN COMBINATION WITH THE INDIVIDUAL'S PERFORMANCE. THE PROGRAM IS ADMINISTERED AND REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ADHERES TO OUR CONFLICT OF INTEREST POLICY. ANY EXECUTIVE WITH A CONFLICT OF INTEREST IS NOT PERMITTED TO PARTICIPATE IN THE DISCUSSION OR VOTE ON THE MATTER. THE COMPENSATION REVIEW PROGRAM 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. AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 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. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 PENSION BENEFITS OBLIGATIONS : $ (1,610,309) OTHER UNREALIZED ADJUSTMENTS : $ (3,564) --------------- TOTAL OTHER LINE 9 = $ (1,613,873) AKC COMPANION ANIMAL RECOVERY 260 MADISON AVENUE NEW YORK NY 10016 133904402 PET RECOVERY NY 501(C)(3) 9 AKC true AKC HUMANE FUND INC 260 MADISON AVENUE NEW YORK NY 10016 260542468 PET RELATED NY 501(C)(3) 7 AKC true AMERICAN KENNEL CLUB PAC 260 MADISON AVENUE NEW YORK NY 10016 261372850 POLITICAL NY 527 AKC false false false false false false false false false false false false false false false false true true false AKC COMPANION ANIMAL RECOVERY CORPORATION q 1573784 CASH AKC COMPANION ANIMAL RECOVERY CORPORATION r 1147466 CASH AKC HUMANE FUND q 105059 CASH AKC HUMANE FUND R 76540 CASH