CENTRAL OHIO KENNEL CLUB

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1942

Legal Domicile

Principal Officer

BECKY CAMPBELL

Phone

6145611500

Tax Period

2024-06-01 to 2025-05-31

CENTRAL OHIO KENNEL CLUB, founded in 1942, is a small nonprofit in the Animal-Related sector that reported $248K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum.

Mission

THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROMOTE THE ADVANCEMENT OF PURE BREED DOGS.

Program Service Accomplishments

Program 1

Expenses: $226,700 Revenue: $245,109

THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROMOTE THE ADVANCEMENT OF PURE BREED DOGS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $245,109

Investment Income $2,455

Other Revenue $51

TOTAL REVENUE $247,615

Expense Breakdown

Grants Paid $3,773

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $226,700

Other Expenses $236,679

TOTAL EXPENSES $240,452

Year-over-Year Comparison

	2024	2023	Change
Revenue	$247,615	$190,739	+0.3%
Expenses	$240,452	$180,856	+0.3%
Net Income	$7,163	$9,883	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETTYANN HALE	PRESIDENT	2.00	Officer Director	$0	$0	$0
ALEXANDRA DRAVES	1ST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
JODY DAULTON	2ND VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
KATHY ROTH	RECORDING SECRETARY	2.00	Officer Director	$0	$0	$0
MICHAEL MECKLER	CORRESPONDING SECRETARY	2.00	Officer Director	$0	$0	$0
BECKY CAMPBELL	TREASURER/AKC DELEGATE	2.00	Officer Director	$0	$0	$0
KATHY CATON-MUSTO	DIRECTOR	2.00	Director	$0	$0	$0
TRACY VAN NEIL	DIRECTOR	2.00	Director	$0	$0	$0
JOE CATON	DIRECTOR	2.00	Director	$0	$0	$0
ANDY VANCE	DIRECTOR	2.00	Director	$0	$0	$0
AUTUMN STEWART- ZIMMERMAN	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$247,615	$240,452	$225,244	$7,163