﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-01-29T13:57:23-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CRUM &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1640 AKRON PENINSULA RD STE 102</AddressLine1Txt>
        <CityNm>AKRON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44313</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237042981</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ALL BREED TRAINING CLUB OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AKRON INCORPORATED</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ALLB</BusinessNameControlTxt>
      <PhoneNum>3306300418</PhoneNum>
      <USAddress>
        <AddressLine1Txt>229 E HOWE ROAD</AddressLine1Txt>
        <CityNm>TALLMADGE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44278</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBIN GRAY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3306300418</PhoneNum>
      <SignatureDt>2025-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEVIN K CRUM</PreparerPersonNm>
      <PTIN>P00255436</PTIN>
      <PhoneNum>3308671222</PhoneNum>
      <PreparationDt>2025-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.AKRONALLBREED.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>82891</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>640</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>80281</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1970</InvestmentIncomeAmt>
      <TotalRevenueAmt>82891</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>400</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>37136</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>28666</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>19723</OtherExpensesTotalAmt>
      <TotalExpensesAmt>85925</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3034</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>94230</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>91196</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>97345</BOYAmt>
        <EOYAmt>94548</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>97345</BOYAmt>
        <EOYAmt>94548</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3115</BOYAmt>
        <EOYAmt>3352</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>94230</BOYAmt>
        <EOYAmt>91196</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ALL BREED TRAINING CLUB OF AKRON ("ABTCA"), IS AN ORGANIZATION INCORPORATED ON JULY 7, 1949, ACCORDING TO THE LAWS OF THE STATE OF OHIO AS A NON-PROFIT CORPORATION. WE ARE ALIGNED WITH THE AMERICAN KENNEL CLUB ("AKC") AND ACCORDINGLY, WE ADVANCE THE BEST INTERESTS OF DOGS. IN ORDER TO EARN INCOME TO MAINTAIN OUR BUILDING AND EQUIPMENT, WE CONDUCT DOG TRAINING CLASSES IN OBEDIENCE, RALLY, TRICKS, AND AGILITY. WE TREASURE FRIENDSHIP AND THE HIGHEST LEVEL OF SPORTSMANSHIP AMONGST OUR MEMBERS. EVERYONE MUST BE A MEMBER TO TAKE CLASSES AT THE CLUB. MEMBERS PAY ANNUAL MEMBERSHIP DUES AS WELL AS FEES FOR TAKING CLASSES TO TRAIN THEIR DOG(S). EVERYONE STARTS OUT AS AN ASSOCIATE MEMBER. ASSOCIATE MEMBERS DO NOT HAVE VOTING PRIVILEGES AND CANNOT HOLD OFFICE. AFTER A 12 MONTH PERIOD, AN ASSOCIATE CAN APPLY TO BECOME A REGULAR MEMBER WITH VOTING PRIVILEGES. REGULAR MEMBERS CAN HOLD OFFICE. WE ALSO HAVE LIFETIME MEMBERS WHO ARE REGULAR MEMBERS WHO ARE VOTED IN AFTER MANY YEARS OF ACTIVE SERVICE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OUR YEARLY ACTIVITIES INCLUDE A RALLY AND OBEDIENCE TRIAL EACH MAY. THE TRIAL IS RUN IN ACCORDANCE WITH GUIDELINES FROM THE AKC AND IS OPEN TO ANYONE, MEMBERS AND NONMEMBERS ALIKE. OUR TRAINING CLASSES ARE GENERALLY SIX WEEK SESSIONS WHERE MEMBERS MEET ONCE A WEEK TO TRAIN IN A SPECIFIC AREA, OBEDIENCE, RALLY, ETC. INSTRUCTORS ARE EITHER MEMBERS OR INDEPENDENT CONTRACT INSTRUCTORS. WE ENCOURAGE OUR MEMBERS TO PARTICIPATE IN AND SUPPORT DOG SHOWS, MATCHES, OBEDIENCE TESTS, FIELD TRIALS, AND OTHER DOG EXHIBITIONS OUTSIDE OF THE CLUB. WHEN MEMBERS EXCEL AT THOSE EVENTS AND EARN TITLES, THEY ARE HONORED AT THE ANNUAL MEMBER APPRECIATION AND AWARDS BANQUET IN APRIL. OCCASIONALLY, WE HAVE EVENTS FOR OUR MEMBERS INCLUDING A COSTUME PARTY ON HALLOWEEN OR A SUMMER PICNIC. FINALLY, WE ARE VERY INVOLVED IN THE COMMUNITY. WE SUPPORT A LOCAL PET FOOD PANTRY BY RAISING MONEY AT EVENTS LIKE PHOTOS WITH SANTA, WHERE PEOPLE PAY A SMALL FEE OR BRING PET FOOD, AND HAVE A PHOTO TAKEN WITH THEIR DOG AND SANTA. WE ALSO PARTICIPATE IN LOCAL PET EVENTS SUCH AS PAWFEST, A COMMUNITY PET FAIR WHERE WE PUT ON DOG TRICK DEMONSTRATIONS. ABTCA HAS MONTHLY CLUB MEETINGS WHERE WE DISCUSS IMPROVEMENTS TO THE BUILDING, CLUB ACTIVITIES, AND THE GENERAL RUNNING OF THE CLUB. ALL MEMBERS ARE WELCOME TO ATTEND. THE ABTCA BOARD CONSISTS OF 11 MEMBERS. BOARD MEMBERS ARE VOTED ON BY THE MEMBERSHIP AND MUST MEET A MINIMUM OF FOUR TIMES PER YEAR.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERTA SAJOVEC</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GWYN GABLE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGELA KILLEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBIN GRAY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LESLIE GELISH</PersonNm>
        <TitleTxt>ASSISTANT TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAM PERKOWSKI</PersonNm>
        <TitleTxt>DIRECTOR OF</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY MARTING</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOAN CROUSE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA VICKERS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLIE TURNER</PersonNm>
        <TitleTxt>BUILDING MAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN BOTSON</PersonNm>
        <TitleTxt>WEBSITE DIRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBIN GRAY</PersonNm>
        <USAddress>
          <AddressLine1Txt>229 EAST HOWE AVENUE</AddressLine1Txt>
          <CityNm>TALLMADGE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44278</ZIPCd>
        </USAddress>
        <PhoneNum>3306300418</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 1,676 OFFICE 1,422 INSURANCE 2,676 BANK FEES 431 TRIAL EXPENSES 4,147 REGISTRATION FEES 25 EQUIPMENT 3,373 MISCELLANEOUS 23 PRINTING AND COPYING 513 POSTAGE 226 AWARDS 3,872 SPECIAL EVENTS 777 SUPPLIES 562 TOTAL 19,723</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,115 3,352</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ALL BREED TRAINING CLUB OF AKRON ("ABTCA"), IS AN ORGANIZATION INCORPORATED ON JULY 7, 1949, ACCORDING TO THE LAWS OF THE STATE OF OHIO AS A NON-PROFIT CORPORATION. WE ARE ALIGNED WITH THE AMERICAN KENNEL CLUB ("AKC") AND ACCORDINGLY, WE ADVANCE THE BEST INTERESTS OF DOGS. IN ORDER TO EARN INCOME TO MAINTAIN OUR BUILDING AND EQUIPMENT, WE CONDUCT DOG TRAINING CLASSES IN OBEDIENCE, RALLY, TRICKS, AND AGILITY. WE TREASURE FRIENDSHIP AND THE HIGHEST LEVEL OF SPORTSMANSHIP AMONGST OUR MEMBERS. EVERYONE MUST BE A MEMBER TO TAKE CLASSES AT THE CLUB. MEMBERS PAY ANNUAL MEMBERSHIP DUES AS WELL AS FEES FOR TAKING CLASSES TO TRAIN THEIR DOG(S). EVERYONE STARTS OUT AS AN ASSOCIATE MEMBER. ASSOCIATE MEMBERS DO NOT HAVE VOTING PRIVILEGES AND CANNOT HOLD OFFICE. AFTER A 12 MONTH PERIOD, AN ASSOCIATE CAN APPLY TO BECOME A REGULAR MEMBER WITH VOTING PRIVILEGES. REGULAR MEMBERS CAN HOLD OFFICE. WE ALSO HAVE LIFETIME MEMBERS WHO ARE REGULAR MEMBERS WHO ARE VOTED IN AFTER MANY YEARS OF ACTIVE SERVICE IN THE CLUB. LIFETIME MEMBERS HAVE VOTING PRIVILEGES AND CAN HOLD OFFICE. AN HONORARY MEMBER IS AWARDED TO SOMEONE WHO HAS MADE AN OUTSTANDING CONTRIBUTION TO THE WELFARE OF THE CLUB OR IN FURTHERING THE PURPOSES OF THE CLUB. HONORARY MEMBERS CANNOT VOTE OR HOLD OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR YEARLY ACTIVITIES INCLUDE A RALLY AND OBEDIENCE TRIAL EACH MAY. THE TRIAL IS RUN IN ACCORDANCE WITH GUIDELINES FROM THE AKC AND IS OPEN TO ANYONE, MEMBERS AND NONMEMBERS ALIKE. OUR TRAINING CLASSES ARE GENERALLY SIX WEEK SESSIONS WHERE MEMBERS MEET ONCE A WEEK TO TRAIN IN A SPECIFIC AREA, OBEDIENCE, RALLY, ETC. INSTRUCTORS ARE EITHER MEMBERS OR INDEPENDENT CONTRACT INSTRUCTORS. WE ENCOURAGE OUR MEMBERS TO PARTICIPATE IN AND SUPPORT DOG SHOWS, MATCHES, OBEDIENCE TESTS, FIELD TRIALS, AND OTHER DOG EXHIBITIONS OUTSIDE OF THE CLUB. WHEN MEMBERS EXCEL AT THOSE EVENTS AND EARN TITLES, THEY ARE HONORED AT THE ANNUAL MEMBER APPRECIATION AND AWARDS BANQUET IN APRIL. OCCASIONALLY, WE HAVE EVENTS FOR OUR MEMBERS INCLUDING A COSTUME PARTY ON HALLOWEEN OR A SUMMER PICNIC. FINALLY, WE ARE VERY INVOLVED IN THE COMMUNITY. WE SUPPORT A LOCAL PET FOOD PANTRY BY RAISING MONEY AT EVENTS LIKE PHOTOS WITH SANTA, WHERE PEOPLE PAY A SMALL FEE OR BRING PET FOOD, AND HAVE A PHOTO TAKEN WITH THEIR DOG AND SANTA. WE ALSO PARTICIPATE IN LOCAL PET EVENTS SUCH AS PAWFEST, A COMMUNITY PET FAIR WHERE WE PUT ON DOG TRICK DEMONSTRATIONS. ABTCA HAS MONTHLY CLUB MEETINGS WHERE WE DISCUSS IMPROVEMENTS TO THE BUILDING, CLUB ACTIVITIES, AND THE GENERAL RUNNING OF THE CLUB. ALL MEMBERS ARE WELCOME TO ATTEND. THE ABTCA BOARD CONSISTS OF 11 MEMBERS. BOARD MEMBERS ARE VOTED ON BY THE MEMBERSHIP AND MUST MEET A MINIMUM OF FOUR TIMES PER YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>