Civic Intelligence

Mason and Dixon Kennel Club Inc

EIN 82-4982866 • 501(c)7 • Boonsboro, MD

Profile

Dog rescue and educational services

7625 Shady LaneBoonsboro, MD 21713

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

6th percentile

-57%

Higher net margin than 6% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

44th percentile

-1.3%

Faster asset growth than 44% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-54%

Faster revenue growth than 8% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$352,591

Down $4,773 (-1.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$352,591

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin6th percentile

Revenue

Down

$8,443

Down $10,014 (-54%) from 2024

Expenses

Up

$13,216

Up $6,416 (+94%) from 2024

Net Income

Down

-$4,773

Down $16,430 (-141%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$400K$300K$200K$100K$0Assets 2022: $318,558Liabilities 2022: $974Net Assets 2022: $317,5842022Assets 2023: $345,707Liabilities 2023: $02023Assets 2024: $357,364Liabilities 2024: $02024Assets 2025: $352,591Net Assets 2025: $352,5912025

Highlighted filing

2025

Assets$352,591
Liabilities-
Net Assets$352,591
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

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

$60K$40K$20K$0-$20KRevenue 2022: $51,519Expenses 2022: $22,758Net Income 2022: $28,7612022Revenue 2023: $30,923Expenses 2023: $10,200Net Income 2023: $20,7232023Revenue 2024: $18,457Expenses 2024: $6,800Net Income 2024: $11,6572024Revenue 2025: $8,443Expenses 2025: $13,216Net Income 2025: -$4,7732025

Highlighted filing

2025

Revenue$8,443
Expenses$13,216
Net Income-$4,773
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$352,591
Liabilities
-
Net assets
$352,591
Revenue
$8,443
Expenses
$13,216
Net income
-$4,773
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.53$3.53$0.08$0.13$0.05
2024Summary only. Only limited summary data is available for this year.$3.57$0.00$0.18$0.07$0.12
2023Summary only. Only limited summary data is available for this year.$3.46$0.00$0.31$0.10$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.01$3.18$0.52$0.23$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$55,014
Mission and Program Overview

Mission

Dog rescue and educational services

Program Services

DescriptionGrantsExpenses
DOG BREEDING AND EDUCATIONAL SERVICES TO THE COMMUNTIY.--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN LAYOSTreasurer-$0--
ROB WEBBPresident-$0--
RUTH ANN BARRONVice President-$0--
TERESA SIRBAUGHSecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events and Shows$41,606$41,606$38,191$3,415
Dog Classes$12,377$12,377$8,380$3,997
Total Events$53,983$53,983$46,571$7,412
Filing and Contact Details

Filer

Filer Name
Mason and Dixon Kennel Club Inc
EIN
82-4982866
Phone
3014322282
Address
7625 SHADY LANE, BOONSBORO, MD 21713

Signing Officer

Name
Susan Layos
Title
Treasurer
Signed
2025-12-03
Discuss with paid preparer
Yes

Preparer

Firm
Michele R Shaffer CPA
Address
101 N Main St, Boonsboro, MD 21713
Preparer
Michele R Shaffer
Phone
3014327227
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $2594”

Other Expenses.1009

“Depreciation $694”

Other Expenses.1012

“Insurance $1265”

Other Expenses.1

“DONATIONS $500”

Other Expenses.2

“MISCELLANEOUS $448”

Other Assets.1003

“Machinery and Equipment - Beginning $412 Machinery and Equipment - Ending $2361”

Raw XML Appendix133 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SUSAN LAYOS
IRS990EZ/BooksInCareOfDetail/PhoneNum03014322282
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07625 SHADY LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOONSBORO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021713
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0356952
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0350230
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0754
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4773
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0250
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0357364
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0352591
IRS990EZ/FundraisingGrossIncomeAmt053983
IRS990EZ/GrossReceiptsAmt055014
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0277
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0357364
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0352591
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0357364
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0352591
IRS990EZ/OccupancyRentUtltsAndMaintAmt07465
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SUSAN LAYOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROB WEBB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RUTH ANN BARRON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TERESA SIRBAUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0412
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02361
IRS990EZ/OtherExpensesTotalAmt05501
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0DOG RESCUE AND EDUCATIONAL SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DOG BREEDING AND EDUCATIONAL SERVICES TO THE COMMUNTIY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt046571
IRS990EZ/SpecialEventsNetIncomeLossAmt07412
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt013216
IRS990EZ/TotalRevenueAmt08443
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt046571
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENTS AND SHOWS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DOG CLASSES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt053983
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053983
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07412
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt046571
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt038191
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $2594
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $694
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $1265
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DONATIONS $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISCELLANEOUS $448
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $412 Machinery and Equipment - Ending $2361
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN LAYOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASON AND DIXON KENNEL CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0MASO
ReturnHeader/Filer/EIN0824982866
ReturnHeader/Filer/PhoneNum03014322282
ReturnHeader/Filer/USAddress/AddressLine1Txt07625 SHADY LANE
ReturnHeader/Filer/USAddress/CityNm0BOONSBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021713
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521713728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michele R Shaffer CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 N Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boonsboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021713
ReturnHeader/PreparerPersonGrp/PhoneNum03014327227
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michele R Shaffer
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-03T07:31:21-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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