Civic Intelligence

National Greyhound Association

990 • Fiscal year 2023 • EIN 48-0502004

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

PO Box 543Abilene, KS 67410

(785) 263-4660

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.40x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.14x

Higher debt load relative to revenue than 43% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

22nd percentile

-5.4%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

34th percentile

$85,002

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-5.2%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$368,163

Down $48,709 (-12%) from 2022

Net Assets

Down

$220,475

Down $44,590 (-17%) from 2022

Liabilities

Down

$147,688

Down $4,119 (-2.7%) from 2022

Revenue

Down

$1,081,045

Down $58,713 (-5.2%) from 2022

Expenses

Down

$1,139,135

Down $74,805 (-6.2%) from 2022

Net Income

Up

-$58,090

Up $16,092 (+22%) from 2022

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 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

2023

Assets$368,163
Liabilities$147,688
Net Assets$220,475

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 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

2023

Revenue$1,081,045
Expenses$1,139,135
Net Income-$58,090
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.0
Gross Receipts
$1,081,045
Mission and Program Overview

Mission

Promote standardization of greyhound dog breeding and racing

Promote standardization of greyhound dog breeding and racing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$325,613$286,779▼ $38,834
Rtn Earn Endowment Incm Other Fnds$155,399$110,809▼ $44,590
Cap Stk Tr Prin Current Funds$109,666$109,666→ $0
Land, Buildings, and Equipment, Net$39,389$32,091▼ $7,298
Cash and Non-Interest-Bearing Accounts$21,257$24,873▲ $3,616
Inventories for Sale or Use$22,777$22,777→ $0
Accounts Receivable$7,836$1,643▼ $6,193
Total Assets$416,872$368,163▼ $48,709
Liabilities
Deferred Revenue$120,847$119,618▼ $1,229
Accounts Payable and Accrued Expenses$30,960$28,070▼ $2,890
Total Liabilities$151,807$147,688▼ $4,119
Net Assets / Fund Balance
Total Net Assets Fund Balance$265,065$220,475▼ $44,590
Total Liabilities and Net Assets / Fund Balance$416,872$368,163▼ $48,709

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,091$612,626$633,717
Land$11,000-$11,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James GartlandExecutive DiFT$82,561$2,441$85,002

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$214,331
Program Service Revenue
$863,276
Investment Income
$3,363
Other Revenue
$75
All Other Contributions
$214,331
Change in Net Assets
$-58,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$862,324
Salaries, Compensation, and Employee Benefits$276,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$119,451
Current Officers, Directors, Trustees, and Key Employees---$85,002
Office Expenses---$66,765
Other Employee Benefits---$52,093
Occupancy---$51,178
Insurance---$32,073
Information Technology---$31,960
Travel---$18,814
Payroll Taxes---$15,747
Fees for Services Other---$12,050
Fees for Services Lobbying---$11,250
Fees for Services Accounting---$7,374
Depreciation Depletion---$7,298
All Other Expenses---$6,553
Pension Plan Contributions---$4,518
Other Expenses---$3,339
Advertising---$1,061
Total Functional Expenses$0$0$0$1,139,135
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
In-house lobbying only
No
Subject to proxy tax
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Association memembers 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.

Form 990, Page 6, Part VI, Line 7B

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

Form 990, Page 6, Part VI, Line 11B

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

Form 990, Page 6, 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 recieving a copy of the return by mail for examination or question.

Filing and Contact Details

Filer

Filer Name
National Greyhound Association
EIN
48-0502004
Phone
7852634660
Address
PO BOX 543, ABILENE, KS 67410
Doing Business As
National Greyhound Association

Signing Officer

Name
James Gartland
Title
Executive Director
Phone
7852634660
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia Ward
Formed
1965
Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
9
Employees
13

Preparer

Firm
Pottberg Gassman & Hoffman Chtd
Address
505 NW 3RD SUITE I, ABILENE, KS 67410
Preparer
Randy J Gassman CPA
Phone
7852632171
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

LICENSING & REGISTRY

Raw XML Appendix369 raw XML fields

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/PYRevenuesLessExpensesAmt0-74182
IRS990/PYSalariesCompEmpBnftPaidAmt0290602
IRS990/PYTotalExpensesAmt01213940
IRS990/PYTotalRevenueAmt01139758
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0612626
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0633717
IRS990ScheduleD/LandGrp/BookValueAmt011000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032091
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LICENSING & REGISTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION MEMEMBERS 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/ExplanationTxt2THE BOARD, OR "EXECUTIVE COMMITTEE", AS IT IS REFERRED TO, HOLDS NO LESS THAN 2 MEETINGS PER YEAR OR MORE AS ARE REQUESTED BY EITHER THE MEMBERSHIP OR THE EXECUTIVE COMMITTEE MEMBERS, THEMSELVES. 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 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 RECIEVING A COPY OF THE RETURN BY MAIL FOR EXAMINATION OR QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01139135
IRS990/TotalGrossUBIAmt0652152
IRS990/TotalLiabilitiesBOYAmt0151807
IRS990/TotalLiabilitiesEOYAmt0147688
IRS990/TotalLiabilitiesGrp/BOYAmt0151807
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0220475
IRS990/TotalOtherCompensationAmt02441
IRS990/TotalOtherProgSrvcExpenseAmt0953069
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt016786
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt024931
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt08145
IRS990/TotalProgramServiceExpensesAmt0953069
IRS990/TotalProgramServiceRevenueAmt0863276
IRS990/TotalReportableCompFromOrgAmt082561
IRS990/TotalRevenueGrp/ExclusionAmt03363
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0211199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01081045
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0652152
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0416872
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0368163
IRS990/TravelGrp/TotalAmt018814
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IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ABILENE
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd067410
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NGAGREYHOUNDS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES GARTLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07852634660
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL GREYHOUND ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0480502004
ReturnHeader/Filer/PhoneNum07852634660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 543
ReturnHeader/Filer/USAddress/CityNm0ABILENE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd067410
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481026411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POTTBERG GASSMAN & HOFFMAN CHTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 NW 3RD SUITE I
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABILENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd067410
ReturnHeader/PreparerPersonGrp/PhoneNum07852632171
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY J GASSMAN CPA
ReturnHeader/ReturnTs02024-11-14T08:59:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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
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