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    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>RUSS &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>68 N HIGH ST</AddressLine1Txt>
        <CityNm>NEW ALBANY</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43054</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237164994</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DAN EMMET KENNEL CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JACKIE DUGAN</InCareOfNm>
      <BusinessNameControlTxt>DANE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>24692 MILL RD</AddressLine1Txt>
        <CityNm>UTICA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43080</ZIPCd>
      </USAddress>
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      <PersonNm>JACKIE DUGAN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <SignatureDt>2026-03-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRACY RUSS EA</PreparerPersonNm>
      <PTIN>P00403344</PTIN>
      <PhoneNum>6144711040</PhoneNum>
      <PreparationDt>2026-03-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>KENNEL CLUB</TypeOfOrganizationOtherDesc>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>46078</ProgramServiceRevenueAmt>
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      <FeesAndOtherPymtToIndCntrctAmt>400</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>38211</OtherExpensesTotalAmt>
      <TotalExpensesAmt>38611</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7467</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>173274</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>180741</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>86331</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>2305</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>77124</BOYAmt>
        <EOYAmt>92105</EOYAmt>
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        <EOYAmt>180741</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>173274</BOYAmt>
        <EOYAmt>180741</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>KENNL CLUB ORGANIZATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE A CLUB FOR DOG SHOWS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>46078</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>38611</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>38611</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACKIE DUGAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JACKIE DUGAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>24692 MILL RD</AddressLine1Txt>
          <CityNm>UTICA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43080</ZIPCd>
        </USAddress>
        <PhoneNum>6149294357</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>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountCOKC 28,754SAFARI PRODUCTIONS 4,288ASSURED PARTNERS 209SUPPLIES 135INSURANCE 500AKC FEES 225OTHER 100DONATION MT VERNON K9 FUND 4,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearMUTUAL FUND 77,124 92,105</ExplanationTxt>
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