2026-07-08T10:02:30+00:00 2024-12-31 135565207 KPMG LLP Two Manhattan West 375 9th Avenue New York NY 10001 990 2024-01-01 260542468 The AKC Humane Fund Inc AKCH 2126968200 101 Park Avenue 5th Fl New York NY 10178 PETER ROHSLAU TREASURER 2126968200 2026-07-08 true true Toby Kerslake P01875806 2127589700 2026-06-23 2024 2025-03-06 01:10:19Z X DOUG LJUNGREN 101 Park Avenue 5th Fl New York NY 10178 806768 false X WWW.AKCHUMANEFUND.ORG X 2007 NY 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. 5 0 0 5 0 400568 378002 0 0 2503 154351 0 0 403071 532353 382401 259500 0 0 0 0 0 0 14007 24071 22479 406472 281979 -3401 250374 1246190 1378853 187097 162249 1059093 1216604 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. false false 190966 185000 0 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, 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. THE AKC HUMANE FUND ALSO AWARDS VARIOUS TYPES OF JUNIOR SCHOLARSHIPS AS WELL AS VET OUTREACH SCHOLARSHIPS. 56139 55000 0 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. 19904 19500 0 BREED-SPECIFIC RESCUE: THE AKC HUMANE FUND MAKES GRANTS TO BREED-SPECIFIC RESCUE ORGANIZATIONS TO HELP THEM RESCUE DOGS NATIONWIDE. 267009 true true false false false false false true false false true true false false true true false true false false false false false false false false false true true true false false false false false false false false false false false false false false false true false false true false true X 0 0 0 false false false false false false false false false false false false X 5 0 false false false false false false false true false false false false true true true true true true false 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 2126968200 101 PARK AVENUE 5TH FL NEW YORK NY 10178 Daphna Straus Secretary 2.0 51.0 X X 0 706217 26451 Doug Ljungren President 1.0 50.0 X X 0 458854 58753 Peter Rohslau Treasurer 1.0 51.0 X X 0 250780 47521 Brandi Hunter-Munden Director 1.0 51.0 X 0 309591 29447 Gina M DiNardo DIRECTOR 2.0 51.0 X 0 844153 44361 0 2569595 206533 0 false true false 0 167735 210267 378002 0 0 0 0 0 20086 20086 0 0 408680 274415 134265 0 134265 134265 0 0 0 0 0 532353 0 0 154351 74500 74500 185000 185000 6270 6270 10653 1953 963 7737 182 182 5374 5374 0 0 0 0 281979 267009 963 14007 466392 678120 1641 1643 11632 5511 0 0 0 0 1286 1376 16121 12986 8508 3135 627582 689068 0 129149 0 1246190 1378853 3827 89649 183270 72100 0 0 0 500 187097 162249 X 835975 936602 223118 280002 1059093 1216604 1246190 1378853 250374 -92863 0 X false true true false X 278467 192671 272483 400568 378002 1522191 0 0 0 0 278467 192671 272483 400568 378002 1522191 125000 0 0 0 0 125000 0 0 0 0 0 0 125000 0 0 0 0 125000 1397191 8048 7029 6155 12032 20086 53350 0 8048 7029 6155 12032 20086 53350 0 50000 0 0 0 0 50000 336515 199700 278638 412600 398088 1625541 0.85952 0.8058 0.03 0.0332 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - ACE AWARD SPONSORSHIPS, COLUMN A - 50000.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 50000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 16121 12986 3135 3135 Closely-held equity interests Financial derivatives PIMCO SHORT TERM FUND 80932 F FPA CRESCENT FUND F FPA NEW INCOME FUND 211841 F VANGUARD 500 INDEX FUND 396295 F 689068 Federal Income Taxes DUE TO RELATED PARTY 500 500 X 975361 -92863 535871 0 443008 532353 0 0 532353 817850 535871 0 535871 281979 0 0 281979 Schedule D, Part III, Line 4 Collections of art - description of collections 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 FIN 48 (ASC 740) footnote THE AMERICAN KENNEL CLUB (INCLUDING THE AKC HUMANE FUND) 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, 2024 AND 2023. true SOJOURNER CENTER PO BOX 20156 PHOENIX AZ 85036 942465081 501(C)(3) 12000 DOMESTIC VIOLENCE PRGRMS TRI COUNTY HELP CENTER INC 104 1/2 N MARIETTA ST ST CLAIRSVILLE OH 43950 341331238 501(C)(3) 15000 DOMESTIC VIOLENCE PRGRMS EDNA BROOKS FDN DBA MY SISTER'S PLACE PO BOX 1158 ATHENS OH 45701 310929900 501(C)(3) 15000 DOMESTIC VIOLENCE PRGRMS SOUTH CENTRAL BLOODHOUND RESCUE 1304 W BORGFELD DR 300 SAN ANTONIO LA 43746 752674621 501(C)(3) 12000 TO SUPPORT BREED RESCUE 4 0 SCHOLARSHIPS 99 180000 ACE AWARDS 5 5000 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE AKC HUMANE FUND REQUIRES GRANTEE ORGANIZATIONS TO COMPLETE AND SUBMIT GRANT REPORTS WHICH REQUEST INFORMATION REGARDING 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 THE AKC HUMANE FUND. THE SECRETARY OF THE AKC HUMANE FUND REVIEW THE GRANT REPORTS. IF THE REPORT INDICATES THAT FUNDS WERE NOT APPROPRIATELY USED, THE AKC HUMANE FUND HAS DISCRETION TO REQUEST THE RETURN OF SUCH FUNDS. false false false false true false false false false Doug Ljungren President 0 302274 0 120000 0 36580 0 33056 0 25697 0 517607 0 0 Peter Rohslau Treasurer 0 199977 0 50000 0 803 0 11866 0 35655 0 298301 0 0 Daphna Straus Secretary 0 688556 0 0 0 17661 0 1968 0 24483 0 732668 0 0 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 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION FOR THE PRESIDENT OF THE AKC HUMANE FUND IS PAID BY THE AMERICAN KENNEL CLUB ("AKC"), A TAX EXEMPT RELATED ORGANIZATION. 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 methods used by AKC to establish compensation for the top management officials are: - compensation committee - independent compensation consultant - compensation survey or study - approval by the board or compensation committee 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. Schedule J, Part II EMPLOYEES THE AKC HUMANE FUND HAD NO EMPLOYEES EMPLOYED THROUGH THE REPORTING PERIOD ENDED DECEMBER 31, 2024. HOWEVER, ALL OF THE INDIVIDUALS REPORTED ON SCHEDULE J, PART II ARE EMPLOYED BY AND PAID BY AMERICAN KENNEL CLUB INC., A RELATED TAX EXEMPT ENTITY. Form 990, Part V, Line 2a EMPLOYEES THE AKC HUMANE FUND HAD NO EMPLOYEES EMPLOYED THROUGH THE REPORTING PERIOD ENDED DECEMBER 31, 2024. 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, Line 15 PROCESS TO REVIEW COMPENSATION THE AKC HUMANE FUND 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, Line 8b Documentation of meetings held by committees of governing body THERE WERE NO COMMITTEE MEETINGS OF THE GOVERNING BODY DURING THE 2024 TAX YEAR. 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 AKC HUMANE FUND 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 TAX EXEMPT 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, Line 12c Conflict of interest policy THE AKC HUMANE FUND 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, Line 19 Required documents available to the public THE AKC HUMANE FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON SPECIFIC REQUEST. FORM 990, SECTION B AMENDED RETURN EXPLANATION THE AMENDED RETURN REFLECTS UPDATES TO PART VII AND SCHEDULE J TO REPORT THE 2024 COMPENSATION FOR PETER ROHSLAU. 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 AMERICAN KENNEL CLUB PAC 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 261372850 POLITICAL NY 527 AKC INC false AMERICAN KENNEL CLUB MUSEUM OF DOG 101 PARK AVENUE 5TH FLOOR NEW YORK NY 10178 431485438 MUSEUM MO 501(c)(3) 10 AKC INC false THE AKC PUREBRED PRESERVATION BANK INC 101 PARK AVENUE 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 false false false true true AMERICAN KENNEL CLUB INC C 167735 CASH AMERICAN KENNEL CLUB INC M 220779 FMV AMERICAN KENNEL CLUB INC N 267256 FMV AMERICAN KENNEL CLUB INC S 143923 FMV