2025-07-31T13:25:35-04:00 2024-12-31 522279083 BERGEY & COMPANY PA 8938 WORCESTER HWY BERLIN MD 21811 990 2024-01-01 521842798 SALISBURY MARYLAND KENNEL CLUB INC SALI 7184907375 PO BOX 1881 SALISBURY MD 21802 ANNAMARIE D'ONOFRIO TREASURER 7184907375 2025-07-31 true true KIMBERLY C ROEMER CPA P00093534 4106411101 2025-07-31 2024 2025-03-06 01:10:19Z GEORGIA YOST PERDUE 5172 CARRIAGE LANE SALISBURY MD 21801 275322 false X WWW.SALISBURYMARYLANDKENNELCLUB.ORG X 1952 MD THE MISSION OF THE SALISBURY MARYLAND KENNEL CLUB IS EDUCATIONAL. THE ORGANIZATION CONDUCTS EDUCATIONAL SEMINARS, DOG TRAINING, AND OBEDIENCE/AGILITY TRAINING AND TRIALS FOR DOGS AND THEIR HANDLERS. 9 9 0 0 7055 263328 1941 2998 275322 354 0 0 0 0 218339 218693 56629 574363 612154 58990 574363 553164 THE MISSION OF THE SALISBURY MARYLAND KENNEL CLUB IS EDUCATIONAL. THE ORGANIZATION CONDUCTS EDUCATIONAL SEMINARS, DOG TRAINING, AND OBEDIENCE/AGILITY TRAINING AND TRIALS FOR DOGS AND THEIR HANDLERS. false false 203961 354 266326 IN 2024, THE SALISBURY MARYLAND KENNEL CLUB HELD DOGS SHOWS, EDUCATIONAL SEMINARS, DOG TRAINING CLASSES, AND OBEDIENCE/AGILITY TRIALS AT THE SALISBURY MARYLAND LOCATION COMBINING EDUCATION AND AN OPPORTUNITY FOR COMPETITION FOR DOGS FROM ALL AROUND THE EASTERN UNITED STATES. 14732 14732 218693 false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false 31 0 0 false false false false false false false false X 9 9 false false false false true true true true true false false true false false false false false false X ANNAMARIE D'ONOFRIO 7184907375 28 BOATSWAIN DRIVE BERLIN MD 21811 X GEORGIA YOST PERDUE PRESIDENT 10.00 X 0 0 0 PEGGY BRADFORD FIRST VICE P 10.00 X 0 0 0 JEANINE DENNIS SECOND VICE 5.00 X 0 0 0 ANNAMARIE D'ONOFRIO TREASURER 8.00 X 0 0 0 KRISTA HILL SECRETARY 3.00 X 0 0 0 KAREN COTTINGHAM AKC DELEGATE 2.00 X 0 0 0 CATHARINE BISHOP DIRECTOR 2.00 X 0 0 0 BETSY HORN HUMER DIRECTOR X 0 0 0 LINDA FUREY DIRECTOR 2.00 X 0 0 0 false false false 5805 1250 7055 AGILITY INCOME 121081 121081 OBEDIENCE INCOME 62524 62524 SCENT WORK INCOME 30644 30644 POINT SHOW INCOME 25775 25775 RALLY INCOME 14369 14369 8935 8935 263328 1941 1941 OTHER REVENUE 2998 2998 2998 275322 266326 1941 X 354 354 800 800 4899 4899 67760 67760 1867 1867 3077 3077 11028 11028 627 627 INSTRUCTORS-AGILITY 26465 26465 INSTRUCTORS-OBEDIENCE 10290 10290 AGILITY-AKC FEES 9019 9019 AGILITY-SECRETARY EXPENSE 8229 8229 74278 74278 218693 218693 0 0 144071 157001 603100 147946 430292 455153 574363 612154 58990 0 58990 X 144071 98011 430292 455153 574363 553164 574363 612154 X 56629 -77828 X false false 253032 253032 308885 119391 189494 41183 28555 12628 455154 BEVERLY HORNER FORMER DIRECTOR 29495 LOAN WITH INTEREST false SCHEDULE L, PART V BEVERLY HORNER LENT 40,000 TO THE KENNEL CLUB IN 2023 AND HAS A SIGNED NOTE FOR 754.35 MONTHLY REPAYMENT OF PRINCIPAL AT 5% INTEREST THROUGH AUGUST 10, 2028 WHEN THE NOTE MATURES. CURRENTLY, BEVERLY HORNER IS RECEIVING 800 MONTHLY LOAN PAYMENTS, ACCELERATING THE REPAYMENT OF THE LOAN TO APRIL 1, 2028. BETTY LOU LYONS IS THE SPOUSE OF PEGGY BRADFORD, PRESIDENT IN 2024, AND A BOARD MEMBER. BETTY LOU LYONS LENT 40,000 TO THE KENNEL CLUB IN 2023 AND HAS A SIGNED NOTE FOR 754.35 MONTHLY REPAYMENT OF PRINCIPAL AT 5% INTEREST THROUGH AUGUST 10, 2028 WHEN THE NOTE MATURES. CURRENTLY, BETTY LOU LYONS IS RECEIVING 800 MONTHLY LOAN PAYMENTS, ACCELERATING THE REPAYMENT OF THE LOAN TO APRIL 1, 2028. FORM 990, PAGE 6, PART VI, LINE 6 YES FORM 990, PAGE 6, PART VI, LINE 7A YES FORM 990, PAGE 6, PART VI, LINE 7B YES FORM 990, PAGE 6, PART VI, LINE 11B DRAFT COPY OF 990 DISTRIBUTED TO OFFICERS AND DIRECTORS PRIOR TO FILING WITH IRS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 24E INSTRUCTORS-SCENT WORK 7,080 0 0 POINT SHOW-JUDGE EXPENSES 6,552 0 0 AGILITY-JUDGES FEES 4,199 0 0 AGILITY-JUDGE EXPENSES 4,070 0 0 INSTRUCTORS-RALLY 3,840 0 0 OBEDIENCE-RIBBONS 3,748 0 0 OBEDIENCE-AKC FEES 3,611 0 0 OBEDIENCE-JUDGE EXPENSES 3,182 0 0 POINT SHOW-STEWARDS 3,177 0 0 POINT SHOW-JUDGES FEES 3,109 0 0 OBEDIENCE-JUDGES FEES 3,039 0 0 POINT SHOW-HOSPITALITY 2,824 0 0 POINT SHOW-CLINICS 2,466 0 0 CREDIT CARD FEES 2,065 0 0 POINT SHOW-TROPHIES 1,924 0 0 POINT SHOW-INCIDENTALS 1,744 0 0 SCENT WORK-JUDGE EXPENSES 1,611 0 0 SCENT WORK-AKC FEES 1,521 0 0 AGILITY-INCIDENTIALS 1,499 0 0 AGILITY-REFUNDS ISSUED 1,483 0 0 SCENT WORK-JUDGES FEES 1,400 0 0 AGILITY-HOSPITALITY 1,337 0 0 PLAQUES 1,168 0 0 SCENT WORK-SECRETARY EXPE 1,050 0 0 ACT TRIAL-AKS FEES 775 0 0 OBEDIENCE-TRIAL REFUNDS 762 0 0 OBEDIENCE-FETCH TRIAL 582 0 0 SCENT WORK-SCENT KITS 481 0 0 ACT TRAIL-RIBBONS 451 0 0 FAST CAT-AKC FEES 410 0 0 RALLY TRIALS-RIBBONS 384 0 0 OBEDIENCE-HOSPITALITY 349 0 0 INSTRUCTORS-HANDLING 330 0 0 SCENT WORK-REFUNDS ISSUED 290 0 0 MEMBER MERCH.-COLLARS 263 0 0 CONTINUING EDUCTION 250 0 0 SCENT WORK-HOSPITALITY 247 0 0 CLASS REFUNDS ISSUED 223 0 0 FLOWERS & GIFTS 183 0 0 INSTRUCTORS-FREE STYLE 120 0 0 SCENT WORK-MISCELLANEOUS 119 0 0 POINT SHOW-PEE WEE CLASS 103 0 0 AGILITY-MISCELLANEOUS 96 0 0 FAST CAT-HOSPITALITY 89 0 0 ACT TRIAL-HOSPITALITY 27 0 0 AKC MEMBER DUES 25 0 0 RALLY TRIALS-HOSPITALITY 20 0 0 TOTAL 74,278 0 0 FORM 990, PART XI, LINE 9 2023 ERROR-PRINCIPAL AMORTIZATION 6,378 DEDUCTED IN ERROR BY PRIOR ACCOUNTANT 0 2023 ERROR-INCLUDED LOAN -80,000 PROCEEDS AS INCOME 0 CUMULATIVE ERROR THROUGH 2023 -4,206 SEE STATEMENT 0 TOTAL -77,828 PRIOR TO 2024, THE SALISBURY MARYLAND KENNEL CLUB WORKED WITH A CPA FIRM WHICH MADE MANY ERRORS ON THEIR ANNUAL FORM 990. IN 2023 FOR EXAMPLE, PROCEEDS FROM LOANS TO BE USED TOWARDS THE PURCHASE OF LAND FOR A NEW BUILDING WERE REFLECTED AS INCOME AND LOAN PAYMENTS ON THE LAND LOAN WERE REFLECTED AS AN EXPENSE,INCLUDING THE PRINCIPAL PORTION OF THE LOAN. FIXED ASSETS WERE EXPENSED INSTEAD OF CAPITALIZED, AND THE CPA DID NOT PROVIDE THE CLIENT WITH THE ANNUAL ADJUSTING JOURNAL ENTRIES TO ENSURE THE CLIENT'S BOOKS AGREED WITH THE BALANCE SHEET AND PROFIT AND LOSS STATEMENS REFLECTED ON THE ANNUAL 990S FILED. IN JANUARY OF 2024, SALISBURY MARYLAND KENNEL CLUB HIRED BERGEY & COMPANY, P.A., A CPA FIRM IN BERLIN MARYLAND. BERGEY & COMPANY CONDUCTED AN EXHAUSTIVE REVIEW OF THE BOOKS AND RECORDS OF THE KENNEL CLUB AND FOUND SEVERAL ERRORS IN THE BOOKKEEPING AND THE ABOVE-REFERENCED ERRORS. ALL OF THE ERRORS REGARDING THE LOANS AND THE PURCHASE OF THE LAND HAVE BEEN CORRECTED AND ALL COSTS ASSOCIATED WITH THE PURCHASE OF THE LAND HAVE BEEN CAPITALIZED. THE LOAN IS BEING AMORTIZED MONTHLY WITH ONLY THE INTEREST EXPENSE BEING DEDUCTED. THE TREASURER FOR THE KENNEL CLUB HAS MET WITH BERGEY & COMPANY SEVERAL TIMES AND ENSURED THAT EVERYTHING THAT NEEDED TO BE CORRECTED HAS BEEN CORRECTED AND THE CLIENT'S BOOKS AND RECORDS ARE IN AGREEMENT WITH THE FORM 990 AS OF 12/31/24 GOING FORWARD. THE CLIENT WILL HAVE BERGEY & COMPANY REVIEW THEIR BOOKEEPING EVERY SIX MONTHS GOING FORWARD TO ENSURE ALL IS DONE CORRECTLY.