Civic Intelligence

Imperial Beagle Club Inc

EIN 23-7325223 • 501(c)7 • Mcdonald, PA

Profile

A social club organized to conduct annual field trials for pure-bred beagles for the promotion and development of the breed.

694 Beagle Club RoadMcdonald, PA 15057

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

98th percentile

94%

Higher net margin than 98% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$389,969

Up $244,136 (+167%) from 2015

Liabilities

Down

$0

Down $73,653 (-100%) from 2015

Net Assets

Up

$389,969

Up $317,789 (+440%) from 2015

Revenue

Up

$323,215

Up $293,172 (+976%) from 2015

Expenses

Down

$19,691

Down $23,776 (-55%) from 2015

Net Income

Up

$303,524

Up $316,948 (+2361%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2015: $145,833Liabilities 2015: $73,653Net Assets 2015: $72,1802015Assets 2024: $389,969Liabilities 2024: $0Net Assets 2024: $389,9692024

Highlighted filing

2024

Assets$389,969
Liabilities$0
Net Assets$389,969

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $30,043Expenses 2015: $43,467Net Income 2015: -$13,4242015Revenue 2024: $323,215Expenses 2024: $19,691Net Income 2024: $303,5242024

Highlighted filing

2024

Revenue$323,215
Expenses$19,691
Net Income$303,524

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 18, 2025
Return Version
2024v5.0
Gross Receipts
$323,215
Mission and Program Overview

Mission

The organization is operated for pleasure and recreation with its primary focus on pure bred beagles.

A social club organized to conduct annual field trials for pure-bred beagles for the promotion and development of the breed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$86,445$389,969▲ $303,524
Cash and Non-Interest-Bearing Accounts$16,927$318,305▲ $301,378
Savings and Temporary Cash Investments$50,992$53,542▲ $2,550
Land, Buildings, and Equipment, Net$18,526$18,122▼ $404
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$86,445$389,969▲ $303,524
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$86,445$389,969▲ $303,524
Total Liabilities and Net Assets / Fund Balance$86,445$389,969▲ $303,524

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,737$24,220$35,957
Equipment$0$32,500$32,500
Land$6,385-$6,385
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dale KaymarkChairman
Robert C Smith IiiPresident
Jr WrightVice President
Keith WestVice President
James PolandVice President/field Trial Chairman
Charles PirrungDirector
Darren DeemerDirector
John FeldnerDirector
John LonchiekDirector
Mario PassDirector
Paul PolandDirector
Tom MooreDirector
Robert BrannanField Trial Secretary
Domenic DigiulioSecretary
Clayton ReiberSocial Media Manager
Paul ArchibaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,912
Program Service Revenue
$7,904
Investment Income
$2,549
Other Revenue
$307,850
Change in Net Assets
$303,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$19,691
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$4,171-$4,171
Insurance-$2,531-$2,531
Other Expenses$1,817$2,999-$1,817
Fees for Services Accounting-$775-$775
Depreciation Depletion-$404-$404
Office Expenses-$372-$372
Advertising$255--$255
All Other Expenses$246--$246
Total Functional Expenses$2,318$17,373$0$19,691
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The imperial beagle club, inc. Is made up of different classes of members dependent upon the individuals. The club, at any given time, will have full members, probationary members, junior members, retired/life members, and guests. To become a full member, the applicant is required to own a beagle and must be recommended by two full members in good standing with the club, one of whom must be related to the applicant. A seventy-five percent affirmative majority vote of the full members at a duly convened meeting at which a quorum is present is required for applicant acceptance. Accepted applicants are then placed on a one year probation period prior to becoming a full member. After the one year period, probationary members are either accepted as full members or rejected. Junior members are younger than eighteen years old and a relative of a full member. Once a junior member reaches age eighteen, they may become a full member upon the seventy-five percent approval vote; however, they are not subject to the probationary period. Retired/life members are full members who have reached age sixty-two and have paid membership dues for fifteen consecutive years. Guest members are individuals not previously associated with the club and must be accompanied by a member in good standing.

Form 990, Part VI, Section A, Line 7A

The members of the imperial beagle club, inc. Appoint the board of directors. The initial term is one year or, if earlier, until his or her death, resignation or removal or, if later, until his or her replacement is elected. The board of directors can serve as many terms as agreed upon by the members.

Form 990, Part VI, Section B, Line 11B

Following the preparation of the 990 by the external cpa firm, the return is given to the treasurer for review by the board of directors before the return is filed with the internal revenue service.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Imperial Beagle Club Inc
EIN
23-7325223
Phone
4126510061
Address
694 BEAGLE CLUB ROAD, MCDONALD, PA 15057

Signing Officer

Name
Robert C Smith Iii
Title
President
Phone
4126510061
Signed
2025-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert C Smith Iii
Formed
1944
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Young Oakes Brown & Company Pc
Address
1210 THIRTEENTH STREET, ALTOONA, PA 16601
Preparer
James R Berkhimer
Phone
8149446191
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE IMPERIAL BEAGLE CLUB, INC. IS MADE UP OF DIFFERENT CLASSES OF MEMBERS DEPENDENT UPON THE INDIVIDUALS. THE CLUB, AT ANY GIVEN TIME, WILL HAVE FULL MEMBERS, PROBATIONARY MEMBERS, JUNIOR MEMBERS, RETIRED/LIFE MEMBERS, AND GUESTS. TO BECOME A FULL MEMBER, THE APPLICANT IS REQUIRED TO OWN A BEAGLE AND MUST BE RECOMMENDED BY TWO FULL MEMBERS IN GOOD STANDING WITH THE CLUB, ONE OF WHOM MUST BE RELATED TO THE APPLICANT. A SEVENTY-FIVE PERCENT AFFIRMATIVE MAJORITY VOTE OF THE FULL MEMBERS AT A DULY CONVENED MEETING AT WHICH A QUORUM IS PRESENT IS REQUIRED FOR APPLICANT ACCEPTANCE. ACCEPTED APPLICANTS ARE THEN PLACED ON A ONE YEAR PROBATION PERIOD PRIOR TO BECOMING A FULL MEMBER. AFTER THE ONE YEAR PERIOD, PROBATIONARY MEMBERS ARE EITHER ACCEPTED AS FULL MEMBERS OR REJECTED. JUNIOR MEMBERS ARE YOUNGER THAN EIGHTEEN YEARS OLD AND A RELATIVE OF A FULL MEMBER. ONCE A JUNIOR MEMBER REACHES AGE EIGHTEEN, THEY MAY BECOME A FULL MEMBER UPON THE SEVENTY-FIVE PERCENT APPROVAL VOTE; HOWEVER, THEY ARE NOT SUBJECT TO THE PROBATIONARY PERIOD. RETIRED/LIFE MEMBERS ARE FULL MEMBERS WHO HAVE REACHED AGE SIXTY-TWO AND HAVE PAID MEMBERSHIP DUES FOR FIFTEEN CONSECUTIVE YEARS. GUEST MEMBERS ARE INDIVIDUALS NOT PREVIOUSLY ASSOCIATED WITH THE CLUB AND MUST BE ACCOMPANIED BY A MEMBER IN GOOD STANDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE IMPERIAL BEAGLE CLUB, INC. APPOINT THE BOARD OF DIRECTORS. THE INITIAL TERM IS ONE YEAR OR, IF EARLIER, UNTIL HIS OR HER DEATH, RESIGNATION OR REMOVAL OR, IF LATER, UNTIL HIS OR HER REPLACEMENT IS ELECTED. THE BOARD OF DIRECTORS CAN SERVE AS MANY TERMS AS AGREED UPON BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOLLOWING THE PREPARATION OF THE 990 BY THE EXTERNAL CPA FIRM, THE RETURN IS GIVEN TO THE TREASURER FOR REVIEW BY THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt086445
IRS990/TotalAssetsEOYAmt0389969
IRS990/TotalAssetsGrp/BOYAmt086445
IRS990/TotalAssetsGrp/EOYAmt0389969
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04912
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017373
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02318
IRS990/TotalFunctionalExpensesGrp/TotalAmt019691
IRS990/TotalGrossUBIAmt0317513
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt086445
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0389969
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02318
IRS990/TotalProgramServiceRevenueAmt07904
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323215
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0317513
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt086445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389969
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0163 CAMP MEETING ROAD
IRS990/USAddress/CityNm0CLINTON
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015026
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT C SMITH III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04126510061
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IMPERIAL BEAGLE CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0IMPE
ReturnHeader/Filer/EIN0237325223
ReturnHeader/Filer/PhoneNum04126510061
ReturnHeader/Filer/USAddress/AddressLine1Txt0694 BEAGLE CLUB ROAD
ReturnHeader/Filer/USAddress/CityNm0MCDONALD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015057
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251589048
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YOUNG OAKES BROWN & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01210 THIRTEENTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALTOONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016601
ReturnHeader/PreparerPersonGrp/PhoneNum08149446191
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R BERKHIMER
ReturnHeader/ReturnTs02025-02-27T13:06:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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