2023-10-24T15:48:19-05:00 2022-12-31 135565207 KPMG LLP 345 PARK AVENUE NEW YORK NY 101540102 990 2022-01-01 260542468 THE AKC HUMANE FUND INC AKCH 2126968200 101 PARK AVENUE 5TH FL NEW YORK NY 10178 PETER ROHSLAU TREASURER 2126968200 2023-10-16 1 PETER ROHSLAU 999009999 0 OMO-OSE JOSEPH-ERAMEH P02534927 2127589700 2023-10-16 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DOUG LJUNGREN 101 PARK AVENUE 5TH FL NEW YORK NY 10178 278639 0 X WWW.AKCHUMANEFUND.ORG X 2007 NY THE AKC HUMANE FUND'S MISSION IS TO UNITE A BROAD SPECTRUM OF ANIMAL LOVERS SEE SCHEDULE O IN PROMOTING THE JOY AND VALUE OF RESPONSIBLE PET OWNERSHIP THROUGH EDUCATION, OUTREACH AND GRANT-MAKING. 5 0 0 5 0 0 192671 272484 0 0 6710 6155 0 0 199381 278639 28500 83050 0 0 0 0 0 0 17884 14316 19959 42816 103009 156565 175630 853844 1026642 16432 39410 837412 987232 X THE AKC HUMANE FUND'S MISSION IS TO UNITE A BROAD SPECTRUM OF ANIMAL LOVERS IN PROMOTING THE JOY AND VALUE OF RESPONSIBLE PET OWNERSHIP THROUGH EDUCATION,OUTREACH AND GRANT-MAKING. 0 0 44523 43750 AWARDS AND SCHOLARSHIPS: THE AKC HUMANE FUND GIVES CERTAIN AWARDS AND SCHOLARSHIPS. AWARDS FOR CANINE EXCELLENCE (ACE) RECOGNIZES A DOG THAT HAS PERFORMED SOME EXEMPLARY ACT, WHETHER LARGE OR SEEMINGLY SMALL, SEE SCHEDULE O FOR MORE INFORMATION. 29897 29500 DOMESTIC VIOLENCE & WOMEN'S SHELTER SERVICES: THE AKC HUMANE FUND MAKES GRANTS TO SHELTERS THAT HOUSE WOMEN WHO ARE VICTIMS OF DOMESTIC ABUSE, ALONG WITH THEIR PETS, AND ANIMAL SHELTERS THAT TEMPORARILY HOUSE PETS FOR VICTIMS OF DOMESTIC VIOLENCE. 9932 9800 BREED-SPECIFIC RESCUE: THE AKC HUMANE FUND MAKES GRANTS TO BREED-SPECIFIC RESCUE ORGANIZATIONS TO HELP THEM RESCUE DOGS NATIONWIDE. 84352 1 1 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WI WV X PETER ROHSLAU 2126968200 101 PARK AVENUE 5TH FL NEW YORK NY 10178 PETER ROHSLAU TREASURER 1.00 51.00 X X 0 162642 41345 BRANDI HUNTER-MUNDEN DIRECTOR 1.00 51.00 X 0 254075 25090 GINA DINARDO DIRECTOR 2.00 51.00 X 0 593590 -85058 DOUG LJUNGREN PRESIDENT 1.00 50.00 X X 0 380154 15364 DAPHNA STRAUS SECRETARY 2.00 51.00 X X 0 312136 -81934 0 1702597 -85193 0 0 1 0 0 51077 221407 272484 6155 6155 278639 0 0 6155 39300 39300 43750 43750 6840 6840 8467 183 773 7511 2413 2413 2239 1119 1120 103009 84352 773 17884 182477 320945 1636 1639 10277 16121 2239 0 13882 585598 549820 84133 130079 853844 1026642 16000 6550 432 32860 16432 39410 X 632756 721073 204656 266159 837412 987232 853844 1026642 X 175630 -41931 16121 X 0 1 X 1 0 X 110039 131705 278467 192671 272483 985365 110039 131705 278467 192671 272483 985365 125000 125000 0 125000 125000 860365 8089 14131 8048 7029 6155 43452 8089 14131 8048 7029 6155 43452 50000 55000 50000 155000 168128 200836 336515 199700 278638 1183817 0.72680 0.66430 0.03670 0.04890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 16121 2239 13882 13882 PIMCO SHORT TERM FUND 71930 F FPA CRESCENT FUND 291230 F FPA NEW INCOME FUND 186660 F 549820 DUE FROM RELATED PARTY 130079 130079 785320 -41931 548612 506681 278639 0 278639 635500 532491 532491 103009 0 103009 SCHEDULE D, PART III COLLECTION OF WORKS OF ART THE AKC HUMANE FUND MAINTAINS A COLLECTION OF ARTWORK AND A LIBRARY. HOWEVER, THE FUND DOES NOT RECORD THESE COLLECTIONS AS ASSETS ON THE BALANCE SHEET. 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. IN THE EVENT OF SALE, THE PROCEEDS COULD BE REINVESTED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. SCHEDULE D, PART X, LINE 2 THE AMERICAN KENNEL CLUB (INCLUDING THE AKC HUMANE FUND, INC.) FOLLOWS THE PROVISIONS OF FASB ASC SUBTOPIC 740-10, INCOME TAXES OVERALL (ASC 740-10), RELATING TO UNCERTAINTY IN INCOME TAXES. FOR AKC, 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 AKC'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, 2022 AND 2021. 1 PEACE RIVER CENTER 1239 E MAIN ST BARTOW FL 33830 590818924 501 (C)(3) 15000 0 TO SUPPORT DOMESTIC VIOLENCE SHELTER 1 0 SCHOLARSHIPS 14 38750 CASH ACE AWARDS 5 5000 CASH PART I, LINE 2: AKC HUMANE FUND REQUIRES GRANTEE ORGANIZATIONS TO COMPLETE AND SUBMIT GRANT REPORTS WHICH REQUEST INFORMATION REGARDING RESULTS AND OUTCOMES OF THE USE OF THE GRANT FUNDS. THE GRANT REPORT IS DUE A YEAR AFTER THE GRANT FUNDS ARE PROVIDED TO THE GRANTEE, AND NO FURTHER GRANT REQUEST FROM THE GRANTEE ORGANIZATIONS ARE CONSIDERED UNTIL THE GRANT REPORT IS COMPLETE AND RETURNED TO AKC HUMANE FUND. THE SECRETARY OF AKC HUMANE FUND REVIEWS THE GRANT REPORTS. IF THE REPORT INDICATES THAT FUNDS WERE NOT APPROPRIATELY USED, AKC HUMANE FUND HAS DISCRETION TO REQUEST THE RETURN OF SUCH GRANT FUNDS. 0 0 0 0 0 0 0 0 0 GINA DINARDO DIRECTOR 0 355275 0 230374 0 7941 0 -114817 0 29759 0 508532 0 0 DOUG LJUNGREN PRESIDENT 0 251090 0 94852 0 34212 0 -9156 0 24520 0 395518 0 0 BRANDI HUNTER-MUNDEN DIRECTOR 0 190779 0 60000 0 3296 0 11509 0 13581 0 279165 0 0 DAPHNA STRAUS SECRETARY 0 269866 0 23163 0 19107 0 -88582 0 6648 0 230202 0 0 PETER ROHSLAU TREASURER 0 151921 0 10000 0 721 0 7979 0 33366 0 203987 0 0 SCHEDULE J PART II THE FUND DOES NOT HAVE EMPLOYEES, THE COMPENSATION REPORTED ON PART II REFLECTS AMOUNTS PAID AKC, A RELATED ORGANIZATION. FORM 990, PART III - PROGRAM SERVICE, LINE 4A THE AKC HUMANE FUND GIVES CERTAIN AWARDS AND SCHOLARSHIPS. AWARDS FOR CANINE EXCELLENCE (ACE) RECOGNIZES A DOG THAT HAS PERFORMED SOME EXEMPLARY ACT, WHETHER LARGE OR SEEMINGLY SMALL, THAT HAS SIGNIFICANTLY BENEFITED A COMMUNITY OR INDIVIDUAL. THE GEORGE WARD SCHOLARSHIP FUND PROGRAM WAS ESTABLISHED TO RECOGNIZE AND REWARD REGISTERED HANDLER APPRENTICE PROGRAM (RHP) APPRENTICES WHO ARE LEARNING DOG HANDLING THROUGH WORKING FOR AN RHP MEMBER AND ARE PURSUING COLLEGE-LEVEL EDUCATION. THIS SCHOLARSHIP CAN BE USED FOR THEIR COURSE STUDIES TOWARD A COLLEGE DEGREE, BUSINESS OR VETERINARY COURSES IN PURSUIT OF BECOMING A PROFESSIONAL DOG HANDLER AND OTHER PROGRAM SERVICE ACCOMPLISHMENTS. FORM 990, PART V, LINE 2A THE AKC HUMANE FUND INC. HAD NO EMPLOYEES EMPLOYED THROUGH THE REPORTING PERIOD ENDED DECEMBER 31, 2022. HOWEVER, ALL OF THE INDIVIDUALS REPORTED ON PART VII ARE EMPLOYED BY AND PAID BY AMERICAN KENNEL CLUB INC., A RELATED ENTITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE AKC HUMANE FUND, INC. IN CONSULTATION WITH ITS STAFF. THE DRAFT PREPARED BY THE ACCOUNTING FIRM IS THEN CAREFULLY REVIEWED BY THE FINANCE DEPARTMENT OF AMERICAN KENNEL CLUB, INC., A RELATED ORGANIZATION. THE FINAL VERSION IS THEN MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE AKC HUMANE FUND, INC. FOLLOWS THE CONFLICT OF INTEREST POLICY OF THE AMERICAN KENNEL CLUB INC. ("AKC"), A TAX EXEMPT ORGANIZATION. IT IS THE POLICY OF AKC THAT ALL EMPLOYEES AVOID ANY CONFLICT BETWEEN THEIR INTERESTS AND THOSE OF AKC. AKC 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 AKC HAS 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, SECTION B, LINE 15A THE AKC HUMANE FUND INC. FOLLOWS THE COMPENSATION POLICIES OF THE AMERICAN KENNEL CLUB INC. ("AKC"), A TAX EXEMPT RELATED ORGANIZATION. A COMPONENT OF AKC'S BOARD APPROVED EXECUTIVE COMPENSATION PROGRAM IS BASED UPON REVIEW WITH EXTERNAL CONSULTANTS OF AKC'S OVERALL PERFORMANCE IN COMBINATION WITH THE INDIVIDUAL'S PERFORMANCE. THE PROGRAM IS ADMINISTERED AND REVIEWED BY THE COMPENSATION COMMITTEE OF AKC'S BOARD OF DIRECTORS AND ADHERES TO THE CONFLICT OF INTEREST POLICY. NO BOARD MEMBER WITH A CONFLICT OF INTEREST IS PERMITTED TO PARTICIPATE IN THE DISCUSSION OR VOTE ON THE MATTER. THE COMPENSATION REVIEW PROGRAM INCLUDES REVIEW OF THE CURRENT MARKETPLACE ENVIRONMENT AND COMPARISON TO OTHER ORGANIZATIONS OF SIMILAR SIZE TO ENSURE THAT COMPENSATION IS REASONABLE IN THE CONTEXT OF MARKET RATES FOR COMPARABLE POSITIONS. DETERMINATION OF COMPENSATION IS DOCUMENTED CONTEMPORANEOUSLY IN AKC'S RECORDS. FORM 990, PART VI, SECTION C, LINE 19 THE AKC HUMANE FUND, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON SPECIFIC REQUEST. FORM 990, PART XI, LINE 9: INKIND WEBSITE COSTS CAPITALIZED 16,121. AMERICAN KENNEL CLUB INC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 134923060 ANIMAL RELATED NY 501(C)(4) N/A 0 AKC COMPANION ANIMAL RECOVERY 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 133904402 PET RECOVERY NY 501(C)(3) 10 AKC INC 0 AMERICAN KENNEL CLUB PAC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 261372850 POLITICAL NY 527 AKC INC 0 AMERICAN KENNEL CLUB MUSEUM OF DOG 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 431485438 MUSEUM MO 501(C)(3) 10 AKC INC 0 THE AKC PUREBRED PRESERVATION BANK INC 101 PARK AVENUE NEW YORK NY 10178 883981204 CANINE HEALTH DE 501(C)(3) 7 AKC INC 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 AMERICAN KENNEL CLUB INC C 51077 ACTUAL CASH PAID AMERICAN KENNEL CLUB INC M 204833 ESTIMATE OF TIME SPENT AMERICAN KENNEL CLUB INC N 300793 ESTIMATE OF SPACE USED