Linn County Kennel Club

Nonprofit profile at a glance

EIN
930868219
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Albany, OR, USA
Phone
5033943693
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Training, Behavior

Reported finances

Revenue
$174,981
Expenses
$179,290
Assets
$127,441
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • SUSIE SHEARER (President)
  • EMILY FAGAN (Vice President)

People named in this filing

  • SUSIE SHEARER (President)
  • SUSAN WILEY (Treasuer)
  • TRUDY STRAWN (board member)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To advance all breeds of purebred dogs by helping owners to properly train their dogs and prepare their dogs for all types of competition

What it reported doing in 2025

4/15/25 donation OSU 9000.00 2/22/25 donation Corvallis Lions Club 2250 4/15/25 AKC humane club 500 4/15/25 Project Pooch 500 4/15/25 NAIA 1000 4/15/25 Albany Police K9 unit 500 4/15/25 Linn Co Sheriffs 1000 4/15/25 Linn Co Animal Control 1000 4/15/25 Lebanon Police K9 unit 500 4/15/25 Dr Olive Britt Treatment program 500 10/19/25 Caden Foley 500

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 90% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 89
  • Accountability: 36
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 40.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 21% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 7 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $160K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2021 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.