OAKLAND COUNTY 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

1941

Legal Domicile

Phone

2483613061

Tax Period

2024-07-01 to 2025-06-30

OAKLAND COUNTY KENNEL CLUB, founded in 1941, is a micro nonprofit in the Animal-Related sector that reported $44K in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. Net assets of $103K represent 28 months of operating reserves.

Mission

HOLD ALL BREED DOG, RALLY AND AGILITY SHOWS IN THE DETROIT MICHIGAN METROPOLITAN AREA.

Program Service Accomplishments

Program 1

Expenses: $41,059 Revenue: $43,715

THE CLUB SUPPORTS DOG TRAINING AND RECOMENDS CONFORMATION, AGILITY AND OBEDIENCE CLASSES THROUGH ITS WEBSITE AND PERSONAL INVOLVEMENT

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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 $43,715

Investment Income $0

Other Revenue $0

TOTAL REVENUE $43,715

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,059

Other Expenses $42,770

TOTAL EXPENSES $42,770

Year-over-Year Comparison

	2024	2023	Change
Revenue	$43,715	$37,542	+0.2%
Expenses	$42,770	$37,162	+0.2%
Net Income	$945	$380	+1.5%

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
FRED DIEBELL	VICE PRESIDENT	3.00	Director	$0	$0	$0
DR BARRY WYERMAN	KEY EMPLOY	5.00	Officer	$0	$0	$0
DR ALAN DORFMAN	VP & TREASURER	10.00	Officer	$0	$0	$0
DAVID GIBBONS	PRESIDENT	10.00	Officer	$0	$0	$0
GARY HESTER	SECRETARY	3.00	Officer	$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	$43,715	$42,770	$102,819	$945
2024	$37,542	$37,162	$101,874	$380
2023	$22,634	$67,112	$101,494	$-44,478
2022	$140,073	$127,712	$145,972	$12,361
2021	$37,910	$30,507	$133,611	$7,403
2020	$169,018	$174,694	$126,208	$-5,676
2019	$191,610	$203,700	$131,884	$-12,090
2018	$176,358	$97,477	$247,231	$78,881