Cleveland All-breed Training Club

Nonprofit profile at a glance

EIN
346550357
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Brooklyn Heights, OH, USA
Phone
2163981118
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Training, Behavior

Official website

Reported finances

Revenue
$349,308
Expenses
$237,212
Assets
$666,061
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • AUDREY BENTZ (PRESIDENT)
  • FRAN DACEK (VICE PRESIDENT)

People named in this filing

  • AUDREY BENTZ (PRESIDENT)
  • FRAN DACEK (VICE PRESIDENT)
  • DEB HAGEMAN (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the training of dogs and handlers, and to conduct classes for the community focused on the training of dogs and education of their handlers.

What it reported doing in 2024

For over 80 years cabtc has helped clevelanders learn to train their dogs. We welcome all breeds, including mixed breeds. Our instructors are accomplished trainers who are current on the latest techniques and our beautiful indoor facility is fully matted for your dog's comfort and safety. Our up-to-date training equipment lets you train the right way.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -48.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -19.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 88.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $209K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.