﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T09:58:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>814127242</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BROHL TAX &amp; ACCOUNTING PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3960 BROADMOOR AVE SE</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49512</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237351416</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN ROTTWEILER CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>9512971532</PhoneNum>
      <USAddress>
        <AddressLine1Txt>339 CO HWY 106</AddressLine1Txt>
        <CityNm>JOHNSTOWN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>120953757</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT GALUSHA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9512971532</PhoneNum>
      <SignatureDt>2023-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ROBERT</PersonFirstNm>
        <PersonLastNm>GALUSHA</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LINDA C BEENEN CPA</PreparerPersonNm>
      <PTIN>P00154171</PTIN>
      <PhoneNum>6162591001</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.AMROTTCLUB.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>163917</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>62699</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>68680</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>25608</MembershipDuesAmt>
      <InvestmentIncomeAmt>3065</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>3865</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2675</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1190</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>161242</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>7500</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2498</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>29506</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>127115</OtherExpensesTotalAmt>
      <TotalExpensesAmt>166619</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5377</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>281971</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>39</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>276633</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>275934</BOYAmt>
        <EOYAmt>271103</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>8500</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>284434</BOYAmt>
        <EOYAmt>281103</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2463</BOYAmt>
        <EOYAmt>4470</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>281971</BOYAmt>
        <EOYAmt>276633</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE AMERICAN ROTTWEILER CLUB'S PRIMARY PURPOSES INCLUDE 1)PROMOTION OF THE PUBLIC'S KNOWLEDGE AND APPRECIATION OF DOGS IN GENERAL AND ROTTWEILERS IN SPECIFIC; 2)EDUCATION OF ROTTWEILER OWNERS ABOUT PROPER CARE, HEALTH, BREEDING AND TRAINING OF THEIR DOGS; 3)HOLDING SPECIALITY SHOWS AND WORKING DOG EVENTS UNDER THE RULES OF THE AMERICAN KENNEL CLUB; AND 4)SUPPORT OF ROTTWEILER HEALTH AND ROTTWEILER RESCUE ORGANIZATIONS AND OTHER DOG RELATED CHARITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ROTTWEILER SPECIALITY SHOWS AND WORKING DOG EVENTS, EDUCATION FOR ROTTWEILER OWNERS AND ROTTWEILER JUDGES, SUPPORT OF ROTTWEILER HEALTH AND ROTTWEILER RESCUE ORGANIZATIONS AND OTHER DOG RELATED CHARITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>162265</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>162265</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT GALUSHA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIMMY CARDONA</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY TOWNSLEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WENDY AMOS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNELIESE TSCHANNEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUE LEDOUX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEW OLSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILL KESSLER-MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONYA WILLIAMSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>WENDY AMOS</PersonNm>
        <USAddress>
          <AddressLine1Txt>16448 224TH AVE NW</AddressLine1Txt>
          <CityNm>ELK RIVER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>553309584</ZIPCd>
        </USAddress>
        <PhoneNum>6123091668</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>11034</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5114</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15467</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4946</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62699</CurrentTaxYearAmt>
        <TotalAmt>99260</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>113305</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26870</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87884</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>88094</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>93338</CurrentTaxYearAmt>
        <TotalAmt>409491</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>4323</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1521</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5452</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1717</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4815</CurrentTaxYearAmt>
        <TotalAmt>17828</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>128662</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33505</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>108803</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>94757</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>160852</CurrentTaxYearAmt>
        <TotalAmt>526579</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>526579</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3565</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2380</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2015</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2833</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3065</CurrentTaxYearAmt>
        <TotalAmt>13858</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>3565</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2380</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2015</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2833</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3065</CurrentTaxYearAmt>
        <TotalAmt>13858</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>132227</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35885</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>110818</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97590</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>163917</CurrentTaxYearAmt>
        <TotalAmt>540437</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97440</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96710</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.03000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 2,756 2022 NATIONAL SHOW EXP 2,447 2023 NATIONAL SHOW EXP 92,582 2024 NATIONAL SHOW EXP 1,925 AKC DELEGATE EXP 2,985 AKC FLIERS 587 AKC NATIONAL CHAMPIONSHIP 215 AKC REPORTS 95 ARC AWARDS 3,415 BANK &amp; PAYPAL FEES 1,740 CLUB SPONSORSHIPS 50 DUES AND FEES 89 JUDGES' EDUCATION 50 MEET THE BREEDS 2,900 MEMBER PINS/MEDALLIONS 2,021 OFFICE SUPPLIES 53 REGIONAL TROPHY EXPENSE 4,038 SUPPLIES 285 TOP 20 EXPENSE 2,206 TOP DOG EXPENSE 1,445 TRIATHLON EXP 345 TROPHY STORAGE 903 WEBSITE 3,983 TOTAL 127,115</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN ON INVESTMENT 39</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPOSITS 8,500 10,000 TOTAL 8,500 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,150 1,250 US BANK CREDIT CARD 313 3,220</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN ROTTWEILER CLUB'S PRIMARY PURPOSES INCLUDE 1)PROMOTION OF THE PUBLIC'S KNOWLEDGE AND APPRECIATION OF DOGS IN GENERAL AND ROTTWEILERS IN SPECIFIC; 2)EDUCATION OF ROTTWEILER OWNERS ABOUT PROPER CARE, HEALTH, BREEDING AND TRAINING OF THEIR DOGS; 3)HOLDING SPECIALITY SHOWS AND WORKING DOG EVENTS UNDER THE RULES OF THE AMERICAN KENNEL CLUB; AND 4)SUPPORT OF ROTTWEILER HEALTH AND ROTTWEILER RESCUE ORGANIZATIONS AND OTHER DOG RELATED CHARITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>