2025-08-13T13:52:54-04:00 2024-12-31 990PF 2024-01-01 843244178 LOS ANGELES WORKING K9 CLUB % Denise Anne Scelsi LOSA 9493156411 27071 Cabot Road Suite 109 Laguna Hills CA 92653 Denise Scelsi President 9493156411 2025-08-14 2024 2025-03-06 01:10:19Z X 4100 X 0 0 0 7500 0 0 7500 0 0 13482 22545 5037 23482 13482 22545 5037 23482 0 0 13482 22545 5037 23482 -5982 0 0 0 0 5037 4100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5037 4100 4100 0 0 0 0 0 0 0 0 0 0 X 5037 4100 0 0 0 0 5037 4100 5037 4100 5037 -5982 -945 -945 0 0 0 0 0 0 0 0 0 0 0 0 false false false 0 0 0 false false false false false false true true false false false false Los Angeles Working K9 Club 9493156411 27071 Cabot Road Suite 109 Laguna Hills CA 92653 false false false false false false false false false false false false false false false false false false false false false false false Denise Scelsi 27071 Cabot Road Suite 109 Laguna Hills CA 92653 President 20.00 0 0 0 NONE NONE Youth Education - The Los Angeles Working K9 Club provides youth education programs that focus on responsible dog ownership training and the development of skills to work with dogs in sport and service environments. Our programs include hands-on workshops demonstrations and mentorship opportunities where young participants learn the fundamentals of obedience tracking and protection work under the supervision of experienced trainers. These activities are designed to build confidence patience and teamwork while also fostering an understanding of canine behavior and welfare. By actively engaging youth in structured training exercises and exposing them to the values of commitment and responsibility required for handling working dogs we help cultivate the next generation of responsible dog owners and handlers. This education also benefits the community by promoting safety preventing behavioral issues in dogs and encouraging positive human-animal interactions. 5000 We provide hands-on training trials and educational programs that teach responsible working dog ownership obedience tracking and community safety while promoting the proper care of dogs 12525 12525 0 3300 0 3300 0 0 3300 50 3250 163 X 23482 12525 0 0 0 36007 2019-10-02 X 0 0 0 0 0 0 0 0 0 0 23482 0 0 0 23482 0 0 0 0 0 23482 0 0 0 23482 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7500 0 0 7500 7500 2 Membership dues support programs training and events aligned with our charitable mission." false false false false false false false false false false X X 1 Dues 27071 Cabot Road Suite 109 Laguna Hills CA 92653 22545 X How Los Angeles Working K9 Club Meets the Cash Distribution Test Los Angeles Working K9 Club satisfies the Cash Distribution Test because it uses all of its income and available resources for the direct conduct of exempt activities. Specifically during the 2024 tax year: All income was derived from membership dues and program revenue totaling $22,545 which are considered related and exempt-function income. All expenditures totaling $23,482 were directly tied to the operation of our charitable programs including: Organizing and hosting IGP dog sport trials and evaluations. Conducting hands-on training programs and educational workshops for members and the public. Providing youth and community education on responsible dog ownership and canine safety. Covering the minimal administrative expenses necessary to operate the club which are inherently connected to the execution of our exempt mission. No funds were set aside for non-charitable purposes and no unrelated business activities or investment operations were conducted during the tax year. By distributing 100% of its adjusted net income toward the active conduct of its exempt activities the club exceeds the thresholds necessary to pass the Cash Distribution Test for 2024. Components of the Cash Distribution Test in Our Operations Cash Expenditures for Charitable Purposes The most critical factor in the Cash Distribution Test is the actual spending of funds on charitable activities. In 2024 the clubs $23,482 in expenditures included: Field rentals and trial setup for the Southwest Regional Conformation Show and IGP events. Educational materials and supplies for training workshops and youth programs. Insurance licensing and minimal administrative costs required to conduct events safely and legally. Program-Related Investments if any Our 990-PF reflects $12,525 as program-related investments representing funds used or committed for equipment and improvements that directly support our dog training and trial programs. These investments are not passive holdings but are directly related to our exempt mission. No Passive Accumulation of Funds The club does not maintain significant investment assets or accumulate funds for non-program purposes. Our year-end cash balance of $4,100 represents only the necessary operational reserve to ensure continuity into the next fiscal year. Alignment with IRS Requirements Per the IRS guidelines under Treas. Reg. 53.4942b-1 and 1.170A-9f the Cash Distribution Test is satisfied if: The foundation makes qualifying distributions directly for the active conduct of its exempt activities; and Those distributions meet or exceed the required percentage of its adjusted net income or minimum investment return. For Los Angeles Working K9 Club in 2024: Minimum Investment Return: $0 no investment assets. 85% of Minimum Investment Return: $0.