American Guernsey Association

IRS exemption revoked

Columbus, OH501(c)(5)Mutual / membership EIN 02-0103680Revenue $527K in FY2022Latest filing we have: 2022. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSusguernsey.comColumbus, OHTax-exempt since Oct 1954

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To improve and promote the breed of Guernsey cattle in the united states. Maintain such records and activities as the corporation deems necessary as conducive to the best interest of the breeders of Guernsey cattle.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0103680) · Dispute this line
68¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
The latest return is for FY2022, 4 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $44K a year · 8% of revenue · last 3 filings
A surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
68%
of spending
68% of spending went to programs.
Pt IX · Ln 25 · col B
2.3 mo
of spending, in cash
2.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$26K
11% of total assets
Liabilities are 11% of assets.
Pt X · Ln 26
Independent board members
0
of 7 voting members
None of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$527K
-8% vs prior year
Spent
$437K
To programs
68%
Net assets
$210K
By yearFY2020–FY2022
Revenue
$527K
FY2022▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$645K
FY2021$574K
FY2022$527K
Expenses
$437K
FY2022▼ -30%
Tap a bar for its year
Expenses by fiscal year
FY2020$552K
FY2021$624K
FY2022$437K
Net assets
$210K
FY2022▲ +43%
Tap a bar for its year
Net assets by fiscal year
FY2020$197K
FY2021$147K
FY2022$210K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2022. IRS ruling in Oct 1954.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $299K Management & general 32% · $139K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Guernsey Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves and promotes the Guernsey cattle breed through record-keeping and breeder support.

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3 programs · $281K · in their own filed words · FY2022
01

Guernsey Gold Sires

Select, lease or purchase, arrange semen production, sampling and distribution of semen from bulls with outstanding pedigrees to further the genetic progress of the guernsey breed.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0103680) · Dispute this line
$161Kprogram expense
02

Performance Programs

The association records the production, type, and other performance data of animals in herds which participate.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0103680) · Dispute this line
$64Kprogram expense
03

Guernsey marketing services-assists buyers and sellers with dispersals, consignment auctions and private-treaty sales.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0103680) · Dispute this line
$55Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$527K
Ln 12
Fees for servicesLn 2g$500K
Other incomeLn 4–11$27K
Money outPt IX
$437K
Ln 25
Programscol B$299K
Managementcol C$139K
Owns and owesPt X
$210K
net assets · Ln 32
Cash and savingsLn 1–2$84K
Total assetsLn 16$236K
LiabilitiesLn 26$26K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$500K
Other incomeLn 4–11$27K
Total revenueLn 12$527K
Assets in detailPt X, end of year
CashLn 1$31K
SavingsLn 2$53K
Cash and savings togetherLn 1–2$84K
Accounts receivableLn 4$46K
Other assetsLn 15$107K
Total assetsLn 16$236K
LiabilitiesLn 26$26K
Net assetsLn 32$210K
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$109K$84K
Total assetsLn 16$227K$236K
LiabilitiesLn 26$106K$26K
Net assetsLn 32$121K$210K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$68K$68K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$450$450
Other fees for servicesLn 11g$8K$8K
Office expensesLn 13$34K$34K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$1K$1K
Other expenses (24a–d)Ln 24$131K$119K$11K
All other expensesLn 24e$179K$179K
Total functional expensesLn 25$437K$299K$139K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS May 15, 2024 $527K$437K$89K$210K 990 PDF
FY2021Filed with the IRS Dec 14, 2022 $574K$624K−$50K$147K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $645K$552K$93K$197K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $526,833 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $587,176$499,748
I-10 Investment income$0
I-11 Other revenuePrior year −$13,459$27,085
I-12 Total revenuePrior year $573,717$526,833
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $83,241$77,519
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $540,285$359,887
I-18 Total expensesPrior year $623,526$437,406
I-19 Revenue less expensesPrior year −$49,809$89,427
Part VI · Governance 0 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $526,833 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $499,725 · Unrelated business $23$499,748
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $27,085$27,085
VIII-12 Total revenueRelated to mission $499,725 · Unrelated business $27,108 · Excluded from tax $0$526,833
Part IX · Statement of functional expenses $437,406 across 11 lines filed
IX-7 Other salaries and wagesManagement $67,784$67,784
IX-9 Other employee benefitsManagement $4,174$4,174
IX-10 Payroll taxesManagement $5,561$5,561
IX-11c Accounting feesManagement $450$450
IX-11g Other fees for servicesManagement $8,086$8,086
IX-13 Office expensesManagement $34,078$34,078
IX-17 TravelManagement $4,622$4,622
IX-19 Conferences, conventions and meetingsManagement $1,341$1,341
IX-20 InterestManagement $1,374$1,374
IX-24 Other expenses (24a–d)Programs $119,330 · Management $11,243$130,573
IX-24e All other expensesPrograms $179,363$179,363
IX-25 Total functional expensesPrograms $298,693 · Management $138,713 · Fundraising $0$437,406
Part X · Balance sheet $236,285 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $61,060$30,735
X-2 Savings and temporary cash investmentsStart of year $48,122$52,805
X-4 Accounts receivableStart of year $32,581$45,936
X-15 Other assetsStart of year $80,781$106,809
X-16 Total assetsStart of year $226,806$236,285
X-17 Accounts payable and accrued expensesStart of year $46,678$5,136
X-25 Other liabilitiesStart of year $59,097$20,691
X-26 Total liabilitiesStart of year $105,775$25,827
X-27 Net assets without donor restrictionsStart of year $72,900$162,327
X-28 Net assets with donor restrictionsStart of year $48,131$48,131
X-32 Total net assets or fund balancesStart of year $121,031$210,458
X-33 Total liabilities and net assetsStart of year $226,806$236,285
Part XI · Reconciliation of net assets $210,458 net assets at year end
XI-1 Total revenue$526,833
XI-2 Total expenses$437,406
XI-3 Revenue less expenses$89,427
XI-4 Net assets at start of year$121,031
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$210,458

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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