VIEW FROM THE OTHER END OF THE LEASH

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1 In this issue: GROWL ESTABLISHED 1958 APRIL 2016 View From the Other End...1 Tax Tips for Dog Breeders... 1, 8 President s Message...2 March Meeting Minutes...3 Nominating Committee Slate...3 RKC Achievement Awards Appl Brags...9 Dates to Remember...10 VIEW FROM THE OTHER END OF THE LEASH I ve been training for Open A forever at least it seems that way I have one leg in AKC, UKC, and CDSP, but not a leg to stand on the broad jump is my nemesis why jump over 3 boards spaced 44 apart when I can walk through them?...i mean, REALLY!...just for variety, I sometimes return the retrieve over the high by going around the jump it s much more efficient why is an end run a great thing in football and yet earns a frown in obedience?... At the same time, I m beginning to learn Utility exercises signals are very handy when my human partner s allergies cause her to lose her voice recently we were walking on our narrow one-lane country road, heading into the woods, when a rare car appeared my human signaled me to drop and the car to stop both complied and all were safe I ve got a great nose, but don t get the game of finding the scented article now if they d use TAX TIPS FOR DOG BREEDERS U-CD Casbar Glen Wild Weekend CD, CD-C, BN, RAE, RL3, ThD, CGCA, (but you can call me Friday ) squirrels and chipmunks, I d qualify in a minute!... My goal this year is to earn an Open trifecta: AKC, UKC, and CDSP maybe when Labs fly!.. Glenye Cain-Oakford /AKC They are two words that strike dread in many hearts (and pocketbooks): tax day. For dog breeders, there s good reason to be cautious. Dog-related deductions and other write-offs from activities that could also be hobbies can trigger a red flag at the Internal Revenue Service. But sound business practices will make tax season easier to navigate and help keep your dog-related activities on solid footing with the IRS, whether you re a fulltime professional breeder or only earn occasional income as a hobby breeder, tax advisors say. And that is where you should start when you have a tax question: with a professional tax advisor. In the meantime, here s some food for thought as tax season approaches. Dog Breeding As A Business One basic thing to remember is that even if you breed dogs as a hobby, income you make from that activity e.g., when you sell a puppy is taxable. But don t be tempted to write off breeding-related business expenses on what is really a hobby. Pets are fun, and any kind of business that s looked at as being fun is more likely to get a second glance from the IRS because it can also be a hobby. That s why you want to be extra-careful with your records. If you ve got four dogs and only one of them is the breeding dog, don t claim all of your expenses; claim 25 percent. If you really aren t doing it as a business but you sold some puppies and you want to declare the income, put it on Line 21 and claim it as a hobby expense. Don t write it all off. But if you re serious about being a business, don t be afraid to write off your expenses. VISIT US ONLINE AT Continued on page 8 ANNE HULSIZER

2 President s Message JACK GRASSA Sharon Fremer Ramapo Kennel Club Officers President Sharon Fremer teneo@mac.com Vice President Amy Starost Treasurer Ruth Henningsen Recording Secretary Kim Luikert Corresponding Secretary Tilly Grassa tgcreative@aol.com Board of Directors 2016 Melissa Ayer Gerrie Oliver Rose Radel 2017 Elaine Barone Lorraine Fennemore Janis Hayes AKC Delegate Jeffrey David Ball Hard to tell it s early April with the recent weather, but the calendar doesn t lie so I guess it s time once again for our Spring activities and events. Ramapo s annual election will be held next month. The nominating committee, chaired by Linda Hachtel, assembled this year s slate of officers and board members. It may be found elsewhere in this issue of the Growl. I thank the committee for their work assembling a group of people that will work hard along with the rest of the board to move our club forward. Nominations may be made from the floor only at this month s general membership meeting. They will not be accepted at the May meeting. Our Bylaws stipulate the following: Additional nominations may be made at the April meeting by any member in attendance, provided that the person so nominated does not decline when their name is proposed. If the proposed candidate is not in attendance at the meeting, the proposer shall present to the Recording Secretary a written statement from the proposed candidate signifying willingness to be a candidate. The additional nominations which are provided for may be made only from among those members who were not nominated by the Nominating Committee or who declined such nomination. No person may be a candidate for more than one position. Ramapo s annual match show will be held on Saturday, June 4th, at Sunnybank Park in Wayne. Match Chairman Fred Hachtel and Obedience Chairman Amy Starost have put together a great judging panel. Our flyers have been printed and are ready to be distributed. There is also a match flyer on page 4 which can be printed out or please let Fred know and he will get some to you. Drop a few off at your veterinarian s, your training facility or your local pet supply store if you can. We will publish a list in the May Growl of what we need volunteers to do the day of the match. Please consider coming out to help. It s always fun and rewarding. Our annual awards dinner will be held on Wednesday, June 8th, at the Paris Inn on Alps Road in Wayne. Elaine Barone strives to ensure our members are recognized each year for their achievements and accomplishments in dog world. Please be sure to review the Awards Application found in this issue of the Growl. If you are eligible for any of them, please fill the application back and get it to Elaine by April 15th. Barbara Reichman, a Board member of the NJ Federation of Dog Clubs and the NAIA Shelter Project Director and Community Outreach Coordinator will join us for our program next week. It will be an informal discussion about animal legislation issues in NJ and Animal Rights activism across the country. I look forward to an informative evening and encourage anyone interested in learning more about these topics to join us. Please feel free to bring guests! Sharon 2

3 Minutes RKC Member Meeting March 9th 2016 American Legion Hall 11 Oak Ave Pequannock, NJ Sharon called the meeting to order at 8:18 Recording secretary- Ann made a motion to accept the minutes from February seconded by Lorraine voted on and approved. Corresponding secretary- New Jersey Federation of Dog Clubs sent a letter with notice of a petition from Margaret Strowe for nomination for the Director of the Class of Therefore a ballot will be prepared for the Annual Meeting in April. The candidates for the four Directors will be Joann Biercuk, Sharon Fremer, Barbara Reichman, Margaret Strowe and Sue Sullivan. Treasurer- $17, Checking and $34, money market. An upgrade to the banks newer checking account will be made (no charge to Club) A thank-you note came from the family of Ken Guile for the donation given to the Closter Ambulance Corp. The Friends of Livingston Library will be putting up a plaque in memory of Sue Cone. Membership- Nothing to report. Obedience- Ruth Henningsen reported that she has already received registrations for next class. Show handling- Sharon reported increased attendance, and that students are doing well and winning at shows. Awards- Reminder from Elaine Barone that forms are due April 15th. Sunshine- Nothing to report. Match show- Fred Hachtel reported that no judges have committed yet. Taking suggestions. Any specialty clubs interested can join us. Point show- Saw Mill River KC will be joining us on Friday. They possibly have someone in their club to do Judges Hospitality. AKC Delegate- Jeffrey Ball reported on the delegates meeting that took place the last two days. Major subjects: 4-6 puppy classes, heart program for breeders, re-establishing new groups, term limits to be presented again. Election: 7 candidate slate was presented and all were boycotted. All candidates were by petition and Jeffrey believes the people who got in were good choices. Patricia Cruz, William J Feeney, Katherine McAteer, The big concern is next year when four seats are up for election. Judging compensation: delegates do not get paid to judge. AKC is opening a doggie day care. Next year could be a make or break year for the organization. NJFDC- Nominating slate has four people running and three eligible. New business- Janis asked members for dogs to help Autistic children on May 9th. See Janis for more information. Jeffrey will bring refreshments in April. Melissa Ayers made a motion to adjourn the meeting at 9:05 pm seconded by Diane Ammerman voted on and approved. Respectfully submitted by Kim Luikert March 13th 2016 NOMINATION AND ELECTION COMMITTEE ANNOUNCES 2016/2017 SLATE The nominating committee consisting of Linda Hachtel, Chairman, Fred Hachtel and Jeffrey David Ball would like to present the 2016 slate for Ramapo Kennel Club. All terms are for 2 years. Sharon Fremer -President Tilly Grassa - Corresponding Secretary Ruth Henningsen - Treasurer Melissa Ayers - Board Position Gerrie Oliver - Board Position Sue Leonard - Board Position The current positions of Vice President, Recording Secretary, AKC Delegate, and the 3 Board of Directors positions (of Elaine Barone, Lorraine Fennemore, and Janis Hayes) are not up for reelection this year according to our constitution). Additional nominations may be made at the April meeting by any member in attendance, provided that the person so nominated does not decline when their name is proposed. If the proposed candidate is not in attendance at the meeting, the proposer shall present to the Recording Secretary a written statement from the proposed candidate signifying willingness to be a candidate. The additional nominations which are provided for may be made only from among those members who were not nominated by the Nominating Committee or who declined such nomination. No person may be a candidate for more than one position. Respectfully submitted Kim Luikert, RKC Recording Secretary 3/30/16 3

4 4 RAMAPO KENNEL CLUB D O G S H O W / O B E D I E N C E MATCH AKC Sanctioned All-Breed Conformation B Match/Obedience and Rally C Match (Mixed Breeds welcome in Obedience and Rally) CONFORMATION CLASSES: Puppy 3-6, 6-9, 9-12 months & Open Larry Berg - Non-Sporting, Toys & BIM Celia Hoffman - Sporting & BPIM Andrew Carter - Herding & BAIM Joan Church - Terriers, Miscellaneous Glenn Hoffman - Hounds Janet Cohen - Working Junior Showmanship - Jeffrey Ball SATURDAY JUNE 4, 2016 OBEDIENCE CLASSES: Rally: Novice, Advanced & Excellence - Debby Lyon Obedience: Beginner Novice, Novice, Open, Versatility & Utility - Lenore Vizzone, Barbara Hesseman & Diane Cohn Obedience and Rally will allow verbal and gentle corrections and food or toys may be used in the ring. CANINE GOOD CITIZEN: CGC, CGCA & Therapy Dog Testing offered by Bright & Beautiful on a walk-up basis For additional information please contact Jeffrey Ball at or jeffbetsyball@yahoo.com. ENTRY FEES: First Dog: $10; Second entry/same dog: $8 CGC Testing: $15 Therapy Dog Testing: $20 Junior Showmanship: FREE Handling Clinic: FREE Entries from 9:00 AM until time of judging Obedience judging starts at 10:00; Conformation judging starts at 11:30 SUNNYBANK PARK Route 202, 381 Terhune Drive, Wayne, NJ ramapokennelclub.com FREE HANDLING CLINIC For Adults and Juniors starts at 10:30 PLENTY OF SHADE UNDER THE TREES! Remember to bring chairs, pack a lunch and have food & water for your four-legged companions! Please be sure to bring a copy of your dog(s) Rabies Certificate. DIRECTIONS: From the North and East: Rt. 287-S to Exit 58 - Rt. 202/ Ramapo Valley Rd. Turn left at light. Follow Rt. 202-S for 3 miles. Park entrance is on right. Watch for low stone wall. From the East: GWB, Rt. 4-W to Rt. 208-N to 287-S. Follow directions as from the North above. From South and West: Take Rt. 287-N to Exit 53 (Bloomingdale, Pompton Lakes). Make right at light onto Hamburg Tpke. At 5th light, turn left onto Terhune Drive (CVS is on corner). Park entrance is about 1 mile on left. Watch for low stone wall. From the South: Take GSP-N to exit 153 to Rt. 3-W to Rt. 46-W to Rt. 23-N (4 miles). Stay right to Rt. 202-N (Black Oak Ridge Rd.) Follow to Hamburg Tpke. Turn left on Hamburg Tpke. Turn right onto Terhune Dr. (still Rte. 202). Park entrance is about 1 mile on left. Watch for low stone wall. For more information contact: Fred Hachtel, Match Chair , or fhachtel@gmail.com Amy Starost, Obedience Chair , astarost@yahoo.com

5 RAMAPO KENNEL CLUB ACHIEVEMENT AWARD APPLICATION CALENDAR YEAR JAN. 1, 2015 THROUGH DEC. 31, 2015 Reg. Name of Dog Dog Bitch AKC# Breed/Variety Owner(s) Address Breeder Owned by member(s) Bred by Member(s) Handled by Member(s) *Indicate name of RKC Member who is to receive the award. CATEGORY HIGHEST ACHIEVEMENT AWARD BIS (All Breed) Show Date BIS (Specialty) Show Date High in Trial Show Date Best in Field Trial Show Date CHAMPIONSHIP AWARDS Conformation Champion Grand Champion Bronze, Silver, Gold Gr CH Obedience Trial Champion Field Trial Champion Show Date Show Date Show Date Show Date Show Date OBEDIENCE DEGREE AWARDS BN, PCD, CD, GN, PCDX, CDX, GO, PUTD, UD, UDX, VER, TD, TDX, RN, RA, RE, RAE, OM, OGM TITLE Show Date Show Date Show Date OTHER AKC TITLES (Herding, Field, Agility Therapy dog etc.) Show Date Country Show Date Country Show Date Country Photocopies of all AKC Titles must be sent with entry. No awards will be given without photocopies. NO EXCEPTIONS!! Non-AKC Titles will only count towards the breeders award and certificates of achievement. Temperament testing is a Non-AKC Title. 5

6 RAMAPO KENNEL CLUB ACHIEVEMENT AWARD NOMINATION, continued Non-Regular Awards and Requirements Additional Awards (S.T.A.R., CGC, CGCA, WORLD CYNO SPORT,TT, or parent club titles etc.), applicable for Certificate of Achievement only) Show Date Country Show Date Country Show Date Country Show Date Country Show Date Country AENNCHEN ANTONELLI / GILMA BLAUVELT - MOSS BREEDERS AWARD 1. Presented to a club member who is the breeder of record of dogs winning the most titles in each calendar year. Dogs do not need to be owned by the club member. It is the total number of titles won which determines the winner, not the number of individual dogs. 2. Any recognized titles shall be included, ie Champion, Obedience, Field, Working Dog, etc. 3. Titles may be won in any country of the world. LEE ABRAHAM AWARD FOR BREEDER OF THE YEAR Presented to the owner of the bitch who: 1. Produced the most champions (bred by owner from one bitch only) during the calendar year. 2. Only American Kennel Club Championships to count. MILLIE MC CABE AWARD FOR STUD DOG OF THE YEAR Presented to the owner of the Stud Dog who: 1. Produced the most Champions during the calendar year. 2. Only American Kennel Club Championships to count. WILLIAM AND RUBY KLEINMANNS MEMORIAL AWARD This Award is figured from January 1, 2015 through December 31, 201. This award will be based on the greatest number of dogs defeated in breed competition (up to and including Best in Show) by a single dog handled by its Owner. Dogs owned or co-owned by a Professional handler are excluded. If the dog is owned and handled by more than one member (neither of which is a Professional handler), both members will share the award equally. LESLEE VALENTE MEMORIAL TROPHY FOR EXCELLENCE IN OBEDIENCE This award is given to a member who handled the dog with the highest average scores in AKC Novice A or B from January 1, 2015, through December 31, Minimum of three scores required. Shows and scores must be provided. Winner is to retain custody of the award for the year. *****NEW AWARD THIS YEAR****** RALLY AWARD OF EXCELLENCE This award is presented to the RKC member who has achieved the AKC Rally Advanced/Excellent title. To earn this title, the dog must have completed the requirements for the Rally Excellent title and received qualifying scores in both Rally Advanced B and Rally Excellent B at 10 separate trials. 6

7 RAMAPO KENNEL CLUB ACHIEVEMENT AWARD NOMINATION, continued RAMAPO KENNEL CLUB GOOD SPORTSMANSHIP AWARD The following rules govern the choice of the recipient of this award each year. 1. This award is presented to the RKC member who has provided dedicated service to the club and the sport of purebred dogs. 2. Award is given to a club member who has received the most letters of recommendation by the membership. 3. In the event of a tie the recipient shall be chosen by the Board of Directors from those individuals recommended by letters from the membership. 4. To be presented at the June Awards Dinner. Recipient only may be told to insure their being present. AMERICAN KENNEL CLUB OUTSTANDING SPORTSMANSHIP AWARD 1. This award celebrates those individuals who deserve special recognition for having made a difference in the sport of purebred dogs, embody the AKC code of sportsmanship, and have been an active and valued member of an AKC member club. The award is given to a club member who has been nominated and approved by the majority of the board of directors and officers PRIOR to the May meeting and shall be presented at the June awards dinner. The awards chair will be notified by April 15th. The recipient only may be notified by the awards chair to insure their being present. Eligibility for Ramapo Kennel Club Awards In order to apply and receive any Achievement Awards MEMBERS must fulfill at least two of the following: 1. Work the Point Show. 2. Work the Match Show. 3. Attend two (2) Club Meetings 4. Work at Obedience and/or Show Handling Classes 5. Work on a Club Committee. 6. Participate in a Public Education Demonstration through the Club 7. Participate in a Pet Therapy Session through the Club. (Life Members or members living more than 60 miles from show functions are exempt) In addition, to give recognition to a greater number of members, Achievement Awards will be limited to three (3) consecutive wins by a member. All award entries must be received by APRIL 15th, 2016 with photocopies of Wins and Titles to: ELAINE BARONE 10 BIRCH ROAD KINNELON, NJ elaineb.bowow@juno.com YOU MAY YOUR LETTERS FOR THE GOOD SPORTSMANSHIP AWARD Feel free to me your awards ONLY if you can scan the forms and certificates required. Thank you and I look forward to hearing from all of you. 7

8 TAX TIPS FOR DOG BREEDERS continued from page 1 Just recognize that you re more likely to get looked at. If you re serious about a dog business, set up a separate bank account. Make sure that any money that comes in for the business comes into that bank account, and any expenses for the business come out of that bank account. That way, if you do get audited, you ve got a paper trail. Keeping meticulous records isn t everybody s idea of fun. But it can help keep both business and hobby budgets on track, and it can be a lifesaver in case of an audit. If you are running a business, hold on to your records for seven years. Three years is usually fine, but the IRS has exceptions for which they can go back farther. So keep them for seven, and you re covered by most of the exceptions. The standard for proving you re a business, instead of an expensive hobby, is high. The IRS will want proof of commercial intent, evidence that you are intending to make money from breeding dogs. You don t have to make a profit within three years, although it helps. But things that help demonstrate that you re serious about being a real business include being an LLC; having advertising, like a website promoting your dogs for sale; or a background in dogs or long experience breeding or showing dogs. If you don t have a background in dog breeding, then maybe a background in business would qualify you for running a business. Having a written business plan and a business license also can provide evidence of business intent. If you don t want these complications, stick to the hobby category. Dog Breeding Tax Credits While tax deductions for family pets might sound great, pets would not receive better care or protection as dependent-style write-offs than they do under the current tax system. The AKC supports the view that pets are and should remain legal property. Treatment of pets as property in the American legal framework establishes both a right and a responsibility for owners to provide appropriate care for their animals. It also provides protections for owners those who know their pets best to make appropriate choices regarding their pets while ensuring that they can benefit from laws governing their care and treatment. Considering animals property doesn t mean that we care for our pets any less than those who advocate for a change in their legal status as either full or quasi-persons under the law. Rather, it serves as the foundation of a stable legal system that promotes responsible animal ownership; deters animal abuse; and promotes innovative, affordable, and quality animal care. Tax credits for pet adoption could have negative consequences. Notwithstanding the specifics of a proposal, the idea of offering tax credits for the adoption of pets is generally designed to incentivize ownership of pets from specific sources while disadvantaging other sources. AKC does not believe that tax breaks should be used to incentivize the choice of a pet from one source over another. Experience demonstrates that pet ownership is most successful when prospective pet owners choose a pet that is a good match for their individual lifestyle. Great pets can come from a variety of sources, so it is better to encourage prospective 8 owners to select the pet that is the right one for their lifestyle. Dogs As Taxable Assets Dogs become more than pets if you start a professional program: they become business assets. They re depreciated over seven years, beginning when the dog reaches maturity for its intended use so, for breeding, at sexual maturity. It s tempting to write off the dog s entire purchase price in its first year of depreciation, however, there s a catch to that: you have to actually be breeding the dog in order to expense its cost, and if you stop breeding it during the seven-year depreciation timeline, you ll have to reclaim the depreciation for any year you did not breed. Most people are well aware of many business expenses to deduct, from veterinary care to advertising to business letterhead. Don t overlook less-obvious potential deductions, such as a home office (or a dedicated room for your dogs), internet and phone service, show entry fees, and mileage. Breeders with other related businesses also might be able to use the expenses from one to offset profits in another, but only if the two businesses make sense together. For instance, making handmade collars and leashes, will go well together with dog breeding. But if you try to combine it with air conditioning repair, it s not so natural, and using the dog breeding business to offset the income on the air conditioning business could be a problem. Another way to help offset profits is to hire your children as employees. Hire them to feed or walk the dogs or whatever chores they do. If they re under 17 and you re self-employed, you don t have to pay the Social Security or Medicare tax on them. You re saving a 15 percent tax, but it s also a business expense, so you re saving more. You re paying your kids, and you re reducing your business income. There s no taxable income because your kids are getting a W2, and their income is so low that they don t have to pay tax at all. And it s legal. Filing Your Taxes Online Vs. Paper Finally, file your taxes on time and file electronically, not on paper. If you re dog breeder, you re already in the more-likelyto-be-audited category. About 10 percent of paper returns get audited. For electronically filed returns, it s about half of 1 percent. E-filed returns are all going through a computer, whereas when you paper-file, someone is actually looking at it and retyping it into an IRS computer. So you re giving somebody the opportunity to draw suspicion. Don t delay your payment. Even if you file for an extension on your paperwork, pay the amount that you estimate you ll owe. If you don t, you can incur heavy financial penalties. If you do wind up having to pay taxes, pay on time. People with small businesses often think that filing an extension buys them time. An extension only buys you time for filing your taxes not for paying. When in doubt, circle back to your professional tax advisor for guidance. Chances are, consulting them early will help you keep your tax season headache-free, so that come tax day, you can be right where you want to be: at home with the dogs.

9 BRAGS RKC ACHIEVEMENT AWARDS DEADLINE APRIL 15TH! Attention Members! The RKC Achievement Award Nomination Application forms are on pages 5-7. Please remember to apply for your achievement awards each year. There are many categories in which you may qualify. Please check the website Ramapokennelclub.com for the complete list of categories. Descriptions and requirements for Special Club awards are also listed in the front portion of your Roster. Applications due by April 15, GCh. Tam-Boer n Tarlyn s Silver Diamond of Karefor MLD owned by Lena Tamboer shown top left, winning GR2 at Monticello KC, 3/13. Top right, 3/26, at the Dachshund Club of NJ specialty, breeder-judge Sherry Synder awarded him Best of Breed. Whew! one pooped puppy! Got Stuff? Send your news, brags, suggestions, comments and photos to Tilly Grassa, tgcreative@aol.com. Remember the Growl comes out about a week before each monthly meeting. Check the calendar on the last page for submission deadlines. The Growl is by and for the members so I need your help to make it interesting. GROWL Published by the Ramapo Kennel Club 7 Morgan Court Wayne, NJ Designer/Editor/Photographer: Tilly Grassa tgcreative@aol.com

10 Dates to remember: All membership meetings are held at American Legion Post Oak Ave. Pequannock, NJ at 8:00 PM (unless otherwise noted) Wednesday, April 13 RKC Member Meeting, 8PM. Board meeting at 7:15 Program: Barbara Reichman, National Animal Interest Alliance (NAIA) Shelter Project Director and Community Outreach Coordinator and the First VP of the NJFDC. An informal discussion about NJ animal legislation and Animal Rights activism across the country. Wednesday, May 11 RKC Member Meeting, 8PM. Board meeting at 7:15 Saturday, June 4 Wednesday, June 8 GROWL 11 Pershing Avenue Ridgewood, NJ Club Elections- No program, no guests. RKC All Breed Match, Sunnybank Park, Wayne, NJ RKC Annual Awards Dinner, 7PM, Paris Inn, Wayne, NJ FIRST CLASS MAIL