2025-10-22T10:21:16+00:00 2024-12-31 135565207 KPMG LLP 345 Park Avenue New York NY 101540102 990 2024-01-01 431485438 The American Kennel Club Museum of the Dog AMER 2126968200 101 Park Avenue 5th Fl New York NY 10178 PETER ROHSLAU TREASURER 2126968360 2025-10-22 true true Toby Kerslake P01875806 2127589700 2025-10-20 2024 2025-03-06 01:10:19Z CHRISTOPHER BROMSON 101 Park Avenue 5th Fl New York NY 10178 3484658 false X WWW.MUSEUMOFTHEDOG.ORG X 1987 MO MUSEUM SHOWCASING THE SIGNIFICANCE OF THE DOG AND THE HUMAN-CANINE RELATIONSHIP WITH A LIBRARY WHERE BOOKS, MAGAZINES AND PERIODICALS RELATING TO THE DOGS ARE MADE AVAILABLE TO THE PUBLIC. 14 10 17 12 0 2472324 1957057 237369 287461 137502 196202 42733 96420 2889928 2537140 0 5000 0 0 967498 1082720 15600 0 292039 2752931 3035670 3736029 4123390 -846101 -1586250 31316026 28863053 30224071 28952483 1091955 -89430 THE AKC MUSEUM OF THE DOG PRESERVES, INTERPRETS AND CELEBRATES THE ROLE OF DOGS IN SOCIETY AND EDUCATES THE PUBLIC ABOUT THE HUMAN-CANINE BOND THROUGH ITS COLLECTION OF ART AND EXHIBITS THAT INSPIRE ENGAGEMENT WITH DOGS. false false 3384302 5000 375625 MUSEUM: COMBINING FINE ART WITH HIGH-TECH INTERACTIVE DISPLAYS, THE MUSEUM OF THE DOG HOPES TO CAPTURE THE HEARTS AND MINDS OF ITS VISITORS LOCATED IN THE ICONIC KALIKOW BUILDING, THE MUSEUM OFFERS ROTATING EXHIBITS FEATURING OBJECTS FROM ITS 1,700-PIECE COLLECTION AND 4,000-VOLUME LIBRARY. 3384302 true true false false false false false true false true true false false true true true true true false false false false false false true false false false false true false false false false false false false false false false true false false false false true false false true false true 9 0 true 17 true false false false false false true true false false false false false false X 14 10 false false false false false false false true true false false false true true true true true true true false false false CA FL GA AL HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA AR WV WI X PETER ROHSLAU 2126968360 101 PARK AVENUE 5TH FL NEW YORK NY 10178 Alan Kalter Vice Chairperson 1.0 0.0 X X 0 0 0 Ellen Macneille Charles President 1.0 0.0 X X 0 0 0 Gayle Bontecou Vice President 1.0 0.0 X X 0 0 0 Gina M DiNardo DIRECTOR 1.0 52.0 X X 0 844153 44361 James Crowley Secretary 1.0 0.0 X X 0 1607 0 Jeffrey Ansell Chairperson 3.0 0.0 X X 0 0 0 Peter Rohslau Treasurer 1.0 1.0 X X 0 0 0 Ann Cook Director 1.0 0.0 X 0 0 0 Brandi Hunter-Munden Director 1.0 51.0 X 0 309591 29447 Carol O' Brien Director 1.0 0.0 X 0 0 0 Daphna Straus Director 1.0 52.0 X 0 706217 26451 Dr Robert Tainsh Director (THROUGH 07/2024) 1.0 0.0 X 0 0 0 Hon David Merriam Director (THROUGH 12/2024) 1.0 0.0 X 0 0 0 Jane Love Director 1.0 0.0 X 0 0 0 Janet York Director 1.0 0.0 X 0 0 0 Nancy Shaw Director (THROUGH 05/2024) 1.0 0.0 X 0 0 0 William Nicholson Director 1.0 0.0 X 0 0 0 Christopher Bromson Executive Director 50.0 0.0 X 230854 0 23794 Alan Fausel Adjunct Curator 30.0 0 X 111120 0 6244 341974 1861568 130297 2 true true false 0 42701 36857 1731606 5000 140893 72153 1957057 ADMISSIONS 713990 287461 287461 0 0 0 0 287461 108719 108719 8256 0 8256 0 8256 8256 921076 833593 87483 0 87483 87483 27673 36857 27673 0 0 174416 86252 88164 88164 0 0 0 0 0 2537140 375625 0 204458 5000 5000 254648 63662 114591 76395 639439 485664 24271 129504 38318 23543 5951 8824 71068 43603 11122 16343 79247 48689 12308 18250 6840 6840 16119 16119 45314 42571 0 2743 167758 6854 140262 20642 67364 60963 5225 1176 33039 25105 1101 6833 1621237 1614952 6285 63942 24655 34798 4489 847017 847017 75016 75016 ART ACQUISTION AND RESTORATION 92024 92024 0 0 0 0 4123390 3384302 447049 292039 481496 76010 69488 468074 267699 175125 0 0 0 0 69958 84459 73800 88832 17133783 5765067 12215733 11368716 4299541 3861298 0 0 13838311 12740539 31316026 28863053 209689 101831 19028 29237 0 0 29995354 28821415 30224071 28952483 X -201561 -1272374 1293516 1182944 1091955 -89430 31316026 28863053 -1586250 404865 0 X false true false false X 1967367 2437512 2484529 2472324 1957057 11318789 0 0 1967367 2437512 2484529 2472324 1957057 11318789 8686594 2632195 56050 74660 73545 105978 116975 427208 0 0 0 0 102544 27673 130217 11876214 1710109 0.22164 0.2567 X Schedule A, Part III Facts and Circumstances Test The American Kennel Club Museum of the Dog (the "Museum") qualifies as a publicly supported charity by satisfying the 10 percent and facts and circumstances test under Treas. Reg. 1.170A-9(f)(3) in the following respects: 10 percent of Support Limitation: The Museum consistently receives a substantial portion of its support from the public and a variety of unrelated donors. The Museum's public support percentage has remained between 20 and 35 percent in recent years, well above the 10 percent threshold required by the regulations which demonstrates a meaningful level of support from the public and unrelated donors. Broad Base of Public Support: In addition to significant support from the American Kennel Club ("AKC"), the Museum receives contributions from a broad base of individuals and organizations. In 2024, the Museum received $42,701 in membership dues from many members, and its modest membership rates ($60 for individuals, $95 for families) are designed to be accessible to a broad cross-section of the interested public. The Museum's support is not derived from a single family or a small group of related donors. Further, the Museum is organized and operated to attract new and additional public support on a continuous basis. The Museum maintains an active and bona fide fundraising program, including ongoing engagement with donors through events and communications. The Museum's staff and board are committed to seeking support from individuals, foundations, and other charitable organizations, and regularly work to identify and cultivate new prospective donors. The Museum's mission --to celebrate the role of dogs in society through art, education, and public programming --has broad appeal to the general public, dog enthusiasts, families, and the wider community. Representative Governing Body: The Museum's Board of Directors consists of 17 individuals, only four of whom are representatives of the AKC. The remainder of the Board is comprised of individuals from the broader community, representing a range of perspectives and interests in the field of canine education, art, and public service. This structure ensures that the Museum's governance reflects the interests of the public and the communities it serves. Continuous Provision of Public Benefit: The Museum operates a physical museum facility in New York City that is open to the public on a continuous basis. The Museum provides a wide range of exhibitions, educational programs, workshops, and events that are accessible to the general public. Through these activities, the Museum fosters public appreciation and understanding of dogs and their historical and cultural significance. The Museum's programs are designed to engage diverse audiences and encourage public participation. In addition, the Museum maintains an active online presence, making information about its collections, exhibitions, and educational resources available to a global audience. Through its exhibitions, educational programs, and events, the Museum provides direct and ongoing benefits to the public, fulfilling its charitable and educational mission as set forth in its Articles of Incorporation. Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 102544.0, COLUMN E - 27673.0, COLUMN F - 130217.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 1681602 189500 1871102 1466846 214756 1681602 1729387 -262541 1466846 1693674 170123 134410 1729387 1589064 222014 117404 1693674 0.4383 0.5483 0.0134 false false 16090168 4777415 11312753 165258 131756 33502 878357 855896 22461 11368716 Operating right-of-use asset 12740539 12740539 Federal Income Taxes DEFERRED RENTAL LIABILITY Due to related party 13029053 Operating lease liability 15792362 28821415 X 3829207 404865 789396 113925 1308186 2521021 16119 0 16119 2537140 5010592 789396 113925 903321 4107271 16119 0 16119 4123390 Schedule D, Part III, Line 1a COLLECTIONS OF ART - FINANCIAL STATEMENT RECOGNITION The Museum maintains paintings, statues, and other works of art that are not recognized as assets in the financial statements. The Museum's collection of artwork was primarily acquired through contributions since the organization's inception. The collections are held for public exhibition. If purchased, these items are treated as a decrease in net assets. 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 only for the acquisition, preservation, protection, maintenance, or care of collections. Schedule D, Part III, Line 4 COLLECTIONS OF ART - DESCRIPTION OF COLLECTIONS THE MUSEUM'S COLLECTION CONSISTS OF PAINTINGS, STATUES, AND OTHER WORKS OF ART RELATING TO THE DOG. THE MISSION OF THE ORGANIZATION IS TO COLLECT, PRESERVE, EXHIBIT AND INTERPRET THE ARTIFACTS RELATING TO THE DOG. AS SUCH, THE COLLECTION IS IN CLEAR PURSUIT OF THE ORGANIZATION'S EXEMPT PURPOSE. Schedule D, Part V, Line 4 ENDOWMENT FUNDS THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR THE MUSEUM'S GENERAL OPERATING EXPENSES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Museum follows the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 740-10, Income Taxes - Overall, relating to uncertainty in income taxes. For the Museum, ASC Subtopic 740-10 is primarily applicable to the incurrence of unrelated business income tax. ASC Subtopic 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 Museum'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, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 86252 FUNDRAISING EVENT DIRECT EXPENSES - 27673 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 86252 FUNDRAISING EVENT DIRECT EXPENSES - 27673 B & B 64530 36857 27673 15069 2416 10188 0 0 64530 36857 27673 15069 2416 10188 27673 0 X X false false false false true false false false false Gina M DiNardo DIRECTOR 0 590135 0 225000 0 29018 0 -347 0 44708 0 888514 0 50000 Brandi Hunter-Munden Director 0 230599 0 73000 0 5992 0 13064 0 16383 0 339038 0 0 Daphna Straus Director 0 688556 0 0 0 17661 0 1968 0 24483 0 732668 0 0 Christopher Bromson Executive Director 230854 0 0 0 0 0 10514 0 13280 0 254648 0 0 0 Alan Fausel Adjunct Curator 111120 0 0 0 0 0 5000 0 1244 0 117364 0 0 0 Schedule J, Part I, Line 5b Compensation contingent on revenues of a related organization A DIRECTOR, DAPHNA STRAUS, IS PAID COMMISSION BASED ON A PERCENTAGE OF THE AKC SPONSORSHIP REVENUE GENERATED BY HER EFFORTS. 4 72153 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF CONTRIBUTIONS. Form 990, Part VI, Line 12b REVIEW OF ANNUAL DISCLOSURES THE ANNUAL DISCLOSURES ARE REVIEWED BY THE TREASURER WITH THE AUDIT & FINANCE COMMITTEE. ANY POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE EXECUTIVE COMMITTEE OF THE BOARD. 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 ORGANIZATION IN CONSULTATION WITH ITS STAFF. THE DRAFT PREPARED BY THE ACCOUNTING FIRM IS THEN CAREFULLY REVIEWED BY THE ORGANIZATION'S FINANCE DEPARTMENT. THE FINAL VERSION IS THEN MADE AVAILABLE FOR THE BOARD OF DIRECTORS TO REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO BRING POTENTIAL CONFLICTS OF INTEREST TO THE ATTENTION OF THE EXECUTIVE COMMITTEE OF THE BOARD. THE POTENTIAL CONFLICT IS DISCUSSED AND VOTED UPON. THE MEMBER WITH THE POTENTIAL CONFLICT IS RECUSED FROM THE VOTING PROCESS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR INCLUDES A REVIEW OF COMPARABILITY DATA, INCLUDING COMPENSATION OF PREVIOUS DIRECTORS. THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE ORGANIZATION'S EXECUTIVE COMMITTEE AND DOCUMENTED CONTEMPORANEOUSLY IN THE ORGANIZATION'S RECORDS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN KENNEL CLUB INC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 134923060 ANIMAL RELATED NY 501(c)(4) NA false AKC COMPANION ANIMAL RECOVERY 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 133904402 PET RECOVERY NY 501(c)(3) 10 AKC INC false AKC HUMANE FUND INC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 260542468 PET RELATED NY 501(c)(3) 10 AKC INC false AMERICAN KENNEL CLUB PAC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 261372850 POLITICAL NY 527 AKC INC false THE AKC PUREBRED PRESERVATION BANK INC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 883981204 CANINE HEALTH DE 501(c)(3) 7 AKC INC false false false true false false false false false false false false false true true true false true false false AMERICAN KENNEL CLUB INC C 1631606 CASH AMERICAN KENNEL CLUB INC N 268012 FAIR MARKET VALUE AMERICAN KENNEL CLUB INC O 432360 FAIR MARKET VALUE