Civic Intelligence

National Greyhound Association

990 • Fiscal year 2013 • EIN 48-0502004

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

PO Box 54367410

(785) 263-4660

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$901,585

Flat from 2013

Net Assets

Flat

$695,848

Flat from 2013

Liabilities

Flat

$205,737

Flat from 2013

Revenue And Expenses

Revenue

Flat

$3,568,092

Flat from 2013

Expenses

Flat

$3,449,518

Flat from 2013

Net Income

Flat

$118,574

Flat from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $552,836Liabilities 2010: $206,804Net Assets 2010: $346,0322010Assets 2011: $675,794Liabilities 2011: $206,778Net Assets 2011: $469,0162011Assets 2012: $712,106Liabilities 2012: $150,541Net Assets 2012: $561,5652012Assets 2013: $901,585Liabilities 2013: $205,737Net Assets 2013: $695,8482013Assets 2013: $901,585Liabilities 2013: $205,737Net Assets 2013: $695,8482013Assets 2014: $1,010,927Liabilities 2014: $186,736Net Assets 2014: $824,1912014Assets 2015: $941,833Liabilities 2015: $243,933Net Assets 2015: $697,9002015Assets 2016: $779,087Liabilities 2016: $235,477Net Assets 2016: $543,6102016Assets 2017: $845,330Liabilities 2017: $233,713Net Assets 2017: $611,6172017Assets 2018: $742,214Liabilities 2018: $200,762Net Assets 2018: $541,4522018Assets 2019: $621,746Liabilities 2019: $182,094Net Assets 2019: $439,6522019Assets 2020: $553,049Liabilities 2020: $231,831Net Assets 2020: $321,2182020Assets 2021: $508,047Liabilities 2021: $168,800Net Assets 2021: $339,2472021Assets 2022: $416,872Liabilities 2022: $151,807Net Assets 2022: $265,0652022Assets 2023: $368,163Liabilities 2023: $147,688Net Assets 2023: $220,4752023Assets 2024: $308,147Liabilities 2024: $125,674Net Assets 2024: $182,4732024

Highlighted filing

2013

Assets$901,585
Liabilities$205,737
Net Assets$695,848

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,427,0362010Expenses 2011: $2,512,2592011Expenses 2012: $2,911,7492012Revenue 2013: $3,568,092Expenses 2013: $3,449,518Net Income 2013: $118,5742013Revenue 2013: $3,568,092Expenses 2013: $3,449,518Net Income 2013: $118,5742013Revenue 2014: $3,768,865Expenses 2014: $3,477,189Net Income 2014: $291,6762014Revenue 2015: $3,375,447Expenses 2015: $3,501,738Net Income 2015: -$126,2912015Revenue 2016: $2,975,919Expenses 2016: $3,130,209Net Income 2016: -$154,2902016Revenue 2017: $3,397,387Expenses 2017: $3,329,380Net Income 2017: $68,0072017Revenue 2018: $2,949,737Expenses 2018: $3,019,902Net Income 2018: -$70,1652018Revenue 2019: $3,168,807Expenses 2019: $3,270,607Net Income 2019: -$101,8002019Revenue 2020: $2,015,848Expenses 2020: $2,134,282Net Income 2020: -$118,4342020Revenue 2021: $1,469,088Expenses 2021: $1,451,059Net Income 2021: $18,0292021Revenue 2022: $1,139,758Expenses 2022: $1,213,940Net Income 2022: -$74,1822022Revenue 2023: $1,081,045Expenses 2023: $1,139,135Net Income 2023: -$58,0902023Revenue 2024: $926,913Expenses 2024: $964,915Net Income 2024: -$38,0022024

Highlighted filing

2013

Revenue$3,568,092
Expenses$3,449,518
Net Income$118,574
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$3,572,377
Mission and Program Overview

Mission

Promote standardization of greyhound dog breeding and racing

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$451,899$586,182▲ $134,283
Cash and Non-Interest-Bearing Accounts$317,354$506,662▲ $189,308
Savings and Temporary Cash Investments$201,520$203,308▲ $1,788
Land, Buildings, and Equipment, Net$174,380$169,321▼ $5,059
Cap Stk Tr Prin Current Funds$109,666$109,666→ $0
Inventories for Sale or Use$10,659$16,428▲ $5,769
Accounts Receivable$8,193$5,866▼ $2,327
Total Assets$712,106$901,585▲ $189,479
Liabilities
Deferred Revenue$134,507$153,537▲ $19,030
Accounts Payable and Accrued Expenses$16,034$52,200▲ $36,166
Total Liabilities$150,541$205,737▲ $55,196
Net Assets / Fund Balance
Total Net Assets Fund Balance$561,565$695,848▲ $134,283
Total Liabilities and Net Assets / Fund Balance$712,106$901,585▲ $189,479

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$170,861$881,236$1,052,097
Equipment$25,911$680,823$706,734
Other Land Buildings$-38,451$76,725$38,274
Land$11,000-$11,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenny AllenPresident
James BlanchardVice President
Lester RainesVice President
Gary GuccioneExecutive Secretary
Byron ChildsMember
Fred FulchinoMember
Hal GillMember
Melvin JohnsonMember
Robert RiderMember
Steve GilsterMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,566,082
Investment Income
$1,787
Other Revenue
$223
Change in Net Assets
$118,574

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,568,092
Total Revenue per Audited Statements
$3,568,092
Total Revenue per Form 990
$3,568,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,132,062
Salaries, Compensation, and Employee Benefits$317,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$175,945-$175,945
All Other Expenses-$120,985-$120,985
Current Officers, Directors, Trustees, and Key Employees-$85,174-$85,174
Insurance-$51,994-$51,994
Other Employee Benefits-$51,524-$51,524
Conferences and Meetings-$40,661-$40,661
Payments to Affiliates-$25,000-$25,000
Depreciation Depletion-$21,889-$21,889
Other Expenses$2,578,072$20,580-$20,580
Information Technology-$17,326-$17,326
Office Expenses-$13,939-$13,939
Fees for Services Accounting-$6,899-$6,899
Pension Plan Contributions-$4,813-$4,813
Fees for Services Other-$4,120-$4,120
Fees for Services Legal-$126-$126
Total Functional Expenses$2,808,543$640,975$0$3,449,518

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,449,518
Total Expenses per Audited Statements$3,449,518
Total Expenses per Form 990$3,449,518
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

Members or stockholder classes and rights Part VI line 6

Association members elect the governing body by district of residence. From time to time changes to the by-laws of the association may be presented by the executive committee to the membership for acceptance or rejection by a vote of the membership.

Member election for additional members Part VI line 7A

Nga holds an annual election of the governing body by district which have been formed by the association by-laws. In order that the governing body does not turn completely over each election, only one-third of the districts are up for a vote of board members each year.

Governing body decisions Part VI line 7B

The board, or executive committee, as it is referred to, holds no less than 2 meeting per year or more as are requested by either the membership or the executive committee members, themselves. These meetings are open to the membership and membership participation is accepted at the meetings. The executive committee follows roberts rules of order at every meeting.

Form 990 governing body review Part VI line 11

The 990 and any related schedules and documents are available to the governing body at any time each desires to examine a the copy that is held in the association headquarters.

Governing documents etc available to public Part VI line 19

The nga 990 tax return and all related schedules and documents are held at the organization headquarters and are available to any member upon request, either in person or by receiving a copy of the return by mail for examination or question.

Filing and Contact Details

Filer

EIN
48-0502004

Signing Officer

Name
Gary D Guccione
Title
Executive Secre
Phone
7852634660
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
12

Preparer

Preparer
David E Burris
Phone
7852631740
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

A prior period adjustment was made to the association retained earnings in the amount of $-24830

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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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3664219
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt493320
IRS990/ProgSrvcAccomActy2Grp/Desc0NGA PROVIDES AN AVENUE FOR BREEDERS TO ASSEMBLE AT SEMI-ANNUAL MEETS TO OFFER DOGS FOR SALE AT AUCTION. NGA ACTS AS AGENT FOR THE TRANSACTION, THEREBY COLLECTING THE BID PAYMENT FROM THE PURCHASER AND DISBURSING THE PAYMENT TO THE SELLER, LESS A COMMISSION TO THE NGA FOR SPONSORING THE EVENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02578072
IRS990/ProgSrvcAccomActy3Grp/Desc0NGA, BY EDICT OF THE BYLAWS OF THE ASSOCIATION, PROVIDES A MONTHLY PUBLICATION, THE GREYHOUND REVIEW, A MAGAZINE AND HARDBOUND BOOKS THAT GIVE BREEDING AND RACING INFORMATION, INCLUDING CARE OF THE GREYHOUND IN ORDER TO ENHANCE THE SPORT AND CARE OF THE DOGS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt087979
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0101595
IRS990/PYInvestmentIncomeAmt02001
IRS990/PYOtherExpensesAmt02581078
IRS990/PYOtherRevenueAmt0-6775
IRS990/PYProgramServiceRevenueAmt02932307
IRS990/PYRevenuesLessExpensesAmt0117379
IRS990/PYSalariesCompEmpBnftPaidAmt0330671
IRS990/PYTotalExpensesAmt02911749
IRS990/PYTotalRevenueAmt03029128
IRS990/ReconcilationRevenueExpnssAmt0118574
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0451899
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0586182
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201520
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0203308
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0170861
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0881236
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01052097
IRS990ScheduleD/EquipmentGrp/BookValueAmt025911
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0680823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0706734
IRS990ScheduleD/ExpensesSubtotalAmt03449518
IRS990ScheduleD/LandGrp/BookValueAmt011000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-38451
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076725
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038274
IRS990ScheduleD/RevenueSubtotalAmt03568092
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0169321
IRS990ScheduleD/TotalExpensesPerForm990Amt03449518
IRS990ScheduleD/TotalRevenuePerForm990Amt03568092
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03568092
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03449518
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION MEMBERS ELECT THE GOVERNING BODY BY DISTRICT OF RESIDENCE. FROM TIME TO TIME CHANGES TO THE BY-LAWS OF THE ASSOCIATION MAY BE PRESENTED BY THE EXECUTIVE COMMITTEE TO THE MEMBERSHIP FOR ACCEPTANCE OR REJECTION BY A VOTE OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NGA HOLDS AN ANNUAL ELECTION OF THE GOVERNING BODY BY DISTRICT WHICH HAVE BEEN FORMED BY THE ASSOCIATION BY-LAWS. IN ORDER THAT THE GOVERNING BODY DOES NOT TURN COMPLETELY OVER EACH ELECTION, ONLY ONE-THIRD OF THE DISTRICTS ARE UP FOR A VOTE OF BOARD MEMBERS EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD, OR EXECUTIVE COMMITTEE, AS IT IS REFERRED TO, HOLDS NO LESS THAN 2 MEETING PER YEAR OR MORE AS ARE REQUESTED BY EITHER THE MEMBERSHIP OR THE EXECUTIVE COMMITTEE MEMBERS, THEMSELVES. THESE MEETINGS ARE OPEN TO THE MEMBERSHIP AND MEMBERSHIP PARTICIPATION IS ACCEPTED AT THE MEETINGS. THE EXECUTIVE COMMITTEE FOLLOWS ROBERTS RULES OF ORDER AT EVERY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 AND ANY RELATED SCHEDULES AND DOCUMENTS ARE AVAILABLE TO THE GOVERNING BODY AT ANY TIME EACH DESIRES TO EXAMINE A THE COPY THAT IS HELD IN THE ASSOCIATION HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE NGA 990 TAX RETURN AND ALL RELATED SCHEDULES AND DOCUMENTS ARE HELD AT THE ORGANIZATION HEADQUARTERS AND ARE AVAILABLE TO ANY MEMBER UPON REQUEST, EITHER IN PERSON OR BY RECEIVING A COPY OF THE RETURN BY MAIL FOR EXAMINATION OR QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A PRIOR PERIOD ADJUSTMENT WAS MADE TO THE ASSOCIATION RETAINED EARNINGS IN THE AMOUNT OF $-24830
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0712106
IRS990/TotalAssetsEOYAmt0901585
IRS990/TotalAssetsGrp/BOYAmt0712106
IRS990/TotalAssetsGrp/EOYAmt0901585
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0640975
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02808543
IRS990/TotalFunctionalExpensesGrp/TotalAmt03449518
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150541
IRS990/TotalLiabilitiesEOYAmt0205737
IRS990/TotalLiabilitiesGrp/BOYAmt0150541
IRS990/TotalLiabilitiesGrp/EOYAmt0205737
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0561565
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0695848
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02808543
IRS990/TotalProgramServiceRevenueAmt03566082
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03568092
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03568092
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0712106
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0901585
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY D GUCCIONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE SECRE
ReturnHeader/BusinessOfficerGrp/PhoneNum07852634660
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10NATIONAL GREYHOUND ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0480502004
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 543
ReturnHeader/Filer/USAddress/City0Abilene
ReturnHeader/Filer/USAddress/State0KS
ReturnHeader/Filer/USAddress/ZIPCode067410
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0486215621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DAVID E BURRIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10307 N CEDAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Abilene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode067410
ReturnHeader/PreparerPersonGrp/PhoneNum07852631740
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E BURRIS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-10-15T15:53:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.13$0.18$0.93$0.96$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.15$0.22$1.08$1.14$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.15$0.27$1.14$1.21$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.17$0.34$1.47$1.45$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.23$0.32$2.02$2.13$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.18$0.44$3.17$3.27$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.20$0.54$2.95$3.02$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.23$0.61$3.40$3.33$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.24$0.54$2.98$3.13$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.24$0.70$3.38$3.50$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.19$0.82$3.77$3.48$0.29
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.21$0.70$3.57$3.45$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.21$0.70$3.57$3.45$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.15$0.56$2.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.21$0.47$2.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.21$0.35$2.43