Form 990 for tax year 2024
Filed by AKC HUMANE FUND INC.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2024 , filed 8 July 2026. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Those are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $532,353
- Total expenses
- $281,979
- Contributions and grants received
- $378,002
- Grants paid
- $259,500
- Program service revenue
- $0
- Investment income
- $154,351
- Other revenue
- $0
- Total assets, end of year
- $1,378,853
- Total liabilities, end of year
- $162,249
- Net assets or fund balances, end of year
- $1,216,604
- Program services expenses (Part IX)
- $267,009
- Management and general expenses
- $963
- Fundraising expenses
- $14,007
- Program service expenses (Part III)
- $267,009
Program services were 94.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$167,735
-
1f · All other contributions, gifts and grants
$210,267
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $20,086 · excluded $20,086
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $408,680
-
7b · Less cost or other basis and sales expenses
securities $274,415
-
7c · Gain or loss
securities $134,265 · other assets $0
-
7d · Net gain or loss
total $134,265 · excluded $134,265
-
8c · Net income from fundraising events
total $0
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $74,500 · program services $74,500
-
2 · Grants to domestic individuals
total $185,000 · program services $185,000
-
11b · Fees: legal
total $6,270 · fundraising $6,270
-
11g · Fees: other
total $10,653 · program services $1,953 · management and general $963 · fundraising $7,737
-
13 · Office expenses
total $182 · program services $182
-
22 · Depreciation, depletion and amortization
total $5,374 · program services $5,374
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $466,392 · end of year $678,120
-
2 · Savings and temporary cash investments
beginning of year $1,641 · end of year $1,643
-
3 · Pledges and grants receivable
beginning of year $11,632 · end of year $5,511
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $1,286 · end of year $1,376
-
10a · Land, buildings and equipment: cost or other basis
$16,121
-
10b · Land, buildings and equipment: accumulated depreciation
$12,986
-
10c · Land, buildings and equipment, net
beginning of year $8,508 · end of year $3,135
-
12 · Investments: other securities
beginning of year $627,582 · end of year $689,068
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $129,149 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $3,827 · end of year $89,649
-
18 · Grants payable
beginning of year $183,270 · end of year $72,100
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $500
-
27 · Net assets without donor restrictions
beginning of year $835,975 · end of year $936,602
-
28 · Net assets with donor restrictions
beginning of year $223,118 · end of year $280,002
Mission and programs · 2024
Mission
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.
-
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.
Expenses $190,966 · Grants $185,000
-
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.
Expenses $56,139 · Grants $55,000
-
BREED-SPECIFIC RESCUE: THE AKC HUMANE FUND MAKES GRANTS TO BREED-SPECIFIC RESCUE ORGANIZATIONS TO HELP THEM RESCUE DOGS NATIONWIDE.
Expenses $19,904 · Grants $19,500
As filed on the 2024 return.
Listed in Part VII
-
Daphna Straus
Secretary
- Total calculated
- $732,668
- From this org
- $0
- From related orgs
- $706,217
- Other
- $26,451
- Hours/week
- 2 + 51 related
Schedule J breakdown matched by us
- Base
- $0 + $688,556 related
- Bonus
- $0
- Other
- $0 + $17,661 related
- Deferred
- $0 + $1,968 related
- Nontaxable benefits
- $0 + $24,483 related
- Filer's total
- $0 + $732,668 related
-
Doug Ljungren
President
- Total calculated
- $517,607
- From this org
- $0
- From related orgs
- $458,854
- Other
- $58,753
- Hours/week
- 1 + 50 related
Schedule J breakdown matched by us
- Base
- $0 + $302,274 related
- Bonus
- $0 + $120,000 related
- Other
- $0 + $36,580 related
- Deferred
- $0 + $33,056 related
- Nontaxable benefits
- $0 + $25,697 related
- Filer's total
- $0 + $517,607 related
-
Peter Rohslau
Treasurer
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Brandi Hunter-Munden
Director
- Total calculated
- $339,038
- From this org
- $0
- From related orgs
- $309,591
- Other
- $29,447
- Hours/week
- 1 + 51 related
Schedule J breakdown matched by us
- Base
- $0 + $230,599 related
- Bonus
- $0 + $73,000 related
- Other
- $0 + $5,992 related
- Deferred
- $0 + $13,064 related
- Nontaxable benefits
- $0 + $16,383 related
- Filer's total
- $0 + $339,038 related
-
Gina M DiNardo
DIRECTOR
- Total calculated
- $888,514
- From this org
- $0
- From related orgs
- $844,153
- Other
- $44,361
- Hours/week
- 2 + 51 related
Schedule J breakdown matched by us
- Base
- $0 + $590,135 related
- Bonus
- $0 + $225,000 related
- Other
- $0 + $29,018 related
- Deferred
- $0 + -$347 related
- Nontaxable benefits
- $0 + $44,708 related
- Filer's total
- $0 + $888,514 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 5b · Pay contingent on a related organization's revenues
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
DOMESTIC VIOLENCE PRGRMS
-
$15,000
DOMESTIC VIOLENCE PRGRMS
-
SOUTH CENTRAL BLOODHOUND RESCUE
$12,000
TO SUPPORT BREED RESCUE
-
$12,000
DOMESTIC VIOLENCE PRGRMS
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(c)(4) · ANIMAL RELATED · NY
Directly controlled by NA
-
501(c)(3) · PET RECOVERY · NY
Directly controlled by AKC INC
-
AMERICAN KENNEL CLUB PAC
527 · POLITICAL · NY
Directly controlled by AKC INC
-
AMERICAN KENNEL CLUB MUSEUM OF DOG
501(c)(3) · MUSEUM · MO
Directly controlled by AKC INC
-
THE AKC PUREBRED PRESERVATION BANK INC
501(c)(3) · CANINE HEALTH · DE
Directly controlled by AKC INC
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 22 October 2025
- IRS schema version
- 2024v5.1
- Source object
- 202532959349300643
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