2026-08-28T10:27:45-05:00 2025-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2025-01-01 860259180 WVC WVC 7027396698 2425 EAST OQUENDO ROAD LAS VEGAS NV 891202406 HEATHER PRENDERGAST TREASURER 7027396698 2026-08-28 1 CHRISTINE V ERNST P01725863 3123680500 2026-08-28 2025 VITICUS GROUP STEPHANIE GERLING 2425 EAST OQUENDO ROAD LAS VEGAS NV 891202406 30316369 0 X WWW.WVC.ORG X 1928 NV TO PROVIDE INNOVATIVE VETERINARY AND HUMAN HEALTHCARE EDUCATION WORLDWIDE. 15 15 188 10 -15259 0 120438 363539 27707477 29148375 511076 662539 18208 5171 28357199 30179624 0 0 0 0 8693383 9316698 0 0 50432 17941129 18507029 26634512 27823727 1722687 2355897 49841091 94839511 33432472 76074995 16408619 18764516 X TO PROVIDE INNOVATIVE VETERINARY AND HUMAN HEALTHCARE EDUCATION WORLDWIDE. 0 0 11352300 16640763 SPANNING FOUR DAYS, THE ORGANIZATION'S ANNUAL CONFERENCE IS ONE OF THE LARGEST, MOST INFLUENTIAL EDUCATIONAL GATHERINGS OF VETERINARY PROFESSIONALS IN THE WORLD. AT THE CONFERENCE, THOUSANDS OF VETERINARY PROFESSIONALS SELECT FROM HUNDREDS OF HOURS OF CONTINUING EDUCATION ACROSS TOPIC AREAS INCLUDING SMALL ANIMAL, EQUINE, FOOD ANIMAL AND AVIAN AND EXOTICS. COURSES ARE SPECIFICALLY DESIGNED FOR DIFFERENT ROLES WITHIN VETERINARY MEDICINE, PROVIDING ONGOING EDUCATIONAL NEEDS TO THE BREADTH OF THE PROFESSION. THE EDUCATIONAL MISSION IS ALSO ENHANCED BY THE CONFERENCE TRADESHOW, WHICH FEATURES MORE THAN 500 EXHIBITORS WHO SHARE NEW PRODUCTS, SCIENTIFIC INNOVATIONS, AND A RANGE OF SERVICES SPECIFICALLY DEVELOPED FOR VETERINARY PROFESSIONALS. 11590481 10699842 IN EARLY 2009, THE ORGANIZATION OPENED THE OQUENDO CENTER, A NEARLY 70,000 SQUARE-FOOT HANDS-ON TRAINING AND EDUCATION FACILITY IN LAS VEGAS, NEVADA. IN 2021, THE ORGANIZATION OPENED A SECOND 70,000 SQUARE FOOT HANDS-ON TRAINING AND EDUCATION FACILITY LOCATED JUST ONE BLOCK FROM THE OQUENDO CENTER. THESE TWO FACILITIES ARE NOW KNOWN AS THE OQUENDO CAMPUS AND THE EASTERN CAMPUS, AND TOGETHER COMPRISE THE VITICUS CENTER (THE CENTER). THE CENTER PROVIDES AN ENVIRONMENT THAT IS ADAPTABLE TO A RANGE OF MEDICAL EDUCATION PROGRAMMING AND THE OPPORTUNITY TO DELIVER EDUCATION YEAR-ROUND. THE CENTER FEATURES EDUCATIONAL AMENITIES SUCH AS 190-SEAT THEATER, FLEXIBLE MEETING SPACE AND MULTIPLE FULLY EQUIPPED CLINICAL AND DIAGNOSTIC LABORATORIES, ALL DESIGNED TO EDUCATE PARTIES ON AND ADVANCE WORLDWIDE HEALTH SOLUTIONS. PARTICIPANTS IN THE ORGANIZATION'S COURSES EXPERIENCE A VARIETY OF LEARNING STYLES FROM HANDS-ON LABS AND LECTURES TO PROFESSIONAL AND CAREER DEVELOPMENT WORKSHOPS, AS WELL AS NETWORKING FUNCTIONS AND SPECIAL EVENTS. THE CENTER IS ONE OF THE ONLY FACILITIES OF ITS KIND, DEDICATED TO HANDS-ON CLINICAL TRAINING FOR HUMAN AND VETERINARY PROFESSIONALS. 1886822 1807770 THE CLINICAL PROFICIENCY EXAMINATION (CPE) IS THE FOURTH STEP IN ASSESSING THE EDUCATIONAL EQUIVALENCY OF FOREIGN VETERINARY SCHOOL GRADUATES. IT IS INTENDED TO ASSESS THE PRACTICAL CLINICAL SKILLS OF AN 'ENTRY-LEVEL' VETERINARIAN. CONTRACTED THROUGH THE AMERICAN VETERINARY MEDICAL ASSOCIATION (AVMA) THE CPE IS A RIGOROUS 3-DAY, 7-SECTION CLINICAL SKILLS EXAMINATION ADMINISTERED BY THE FACULTY OF A COLLEGE OF VETERINARY MEDICINE. THE CENTER IS ONE OF TWO FACILITIES IN THE UNITED STATES THAT CONDUCTS THE EXAM. THE ORGANIZATION OFFERS EXAMS AT LEAST TEN TIMES PER YEAR, WITH OVER 200 VETERINARIANS ASSESSED 24829603 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 333 0 1 188 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 1 0 1 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEPHANIE GERLING 8668007326 2425 E OQUENDO RD LAS VEGAS NV 89120 MR E DAVID STEARNS TREASURER/SECRETARY/PARLIAMENTARIAN 2.00 X X 20495 0 0 MS HEATHER PRENDERGAST PRESIDENT (JAN-MAR)/ASST SEC TREAS (APRIL-DEC) 2.00 X X 1713 0 0 DR MEGAN SKEFFINGTON DIRECTOR (JAN-MARCH), VP (APRIL-DEC) 2.00 X X 13166 0 0 DR TRAVIS MCDERMOTT PRES ELECT (JAN-MARCH) PRESIDENT (MARCH - DECEMBER 2.00 X X 8017 0 0 DR BRIAN DARROW VP (JAN-MARCH) PRES ELECT (MARCH - DECEMBER) 2.00 X X 10500 0 0 DR MEREDYTH JONES DIRECTOR 2.00 X 9465 0 0 DR JOAN BOWEN DIRECTOR 2.00 X 5095 0 0 DR MIGUEL ORTIZ DIRECTOR (JAN-MARCH) 2.00 X 9000 0 0 DR MICHAEL JONES DIRECTOR 2.00 X 19893 0 0 DR DUSTY NAGY DIRECTOR 2.00 X 4688 0 0 MS LINDA MARKLAND DIRECTOR 2.00 X 7882 0 0 DR RACQUEL BUENO DIRECTOR 2.00 X 8128 0 0 DR PATRICIA BURBANO DIRECTOR 2.00 X 20281 0 0 DR DOUGLAS KRATT DIRECTOR (JAN-MARCH) 2.00 X 9000 0 0 DR ADAM MILLER DIRECTOR 2.00 X 11300 0 0 DR JAMES O'DEA DIRECTOR 2.00 X 7500 0 0 MS LORI TELLER DIRECTOR (MARCH-DECEMBER) 2.00 X 10593 0 0 DR PETER WEINSTEIN DIRECTOR (MARCH-DECEMBER) 2.00 X 4860 0 0 DR MORGAN MCARTHUR DIRECTOR (MARCH-DECEMBER) 2.00 X 6850 0 0 ANDREA DAVIS CHIEF EXECUTIVE OFFICER 40.00 X 542169 0 29471 DR ANTHONY PEASE CHIEF VETERINARY MEDICAL OFFICER 40.00 X 385137 0 28710 STEPHANIE GERLING CHIEF FINANCIAL OFFICER 40.00 X 355156 0 34165 AUBREY ARREOLA CHIEF OPERATIONS OFFICER 40.00 X 385740 0 29151 SHAWNA CLAWSON SR. DIRECTOR OF CLINICAL PROGRAMS 40.00 X 181566 0 11727 STARLA JOYCE GOEDEKE VP OF MARKETING 40.00 X 167236 0 12256 SARA TAYLOR SR DIRECTOR OF CONFERENCE OPERATIONS 40.00 X 152855 0 10372 EDWARD WILLIAMS DIRECTOR OF IT 40.00 X 148203 0 18159 TOMAS C VANDERLOOP DIRECTOR OF CENTER OPERATIONS - EAST COAST 40.00 X 143652 0 16978 SHERRIE A HESS DIRECTOR OF HUMAN HEALTH ACCOUNTS (JAN-OCT) 40.00 X 145950 0 9127 SANDRA BAKER ACCOUNTING DIRECTOR 40.00 X 145049 0 5097 JOEL ALTMAN DIRECTOR OF EXHIBITS 40.00 X 124809 0 23825 3065948 0 229038 16 0 1 0 MANDALAY BAY RESORT PO BOX 748137 LOS ANGELES CA 90074 CONVENTION HOSTING AND EVENT SUPPORT SER 1861797 INVENTURE 3118 RICHMOND AVE SUITE 200 HOUSTON TX 77098 PROF SVCS, ARCHITECTURE FOR NASHVILLE BU 1532613 FREEMAN PO BOX 734596 DALLAS TX 75373 SHOW MANAGEMENT AND A/V SERVICES 1513971 EVERMORE ENTERTAINMENT 4712 ADMIRALTY WAY SUITE 594 MARINA DE REY CA 90292 TALENT FOR ANNUAL CONFERENCE 600150 LIFE SCIENCE ANATOMICAL 3080 EAST POST ROAD LAS VEGAS NV 89120 SUPPLIER PROVIDING ANATOMICAL MATERIALS 397930 20 29924 333615 83615 363539 ANNUAL CONFERENCE 900099 16640763 16640763 VITICUS CENTER 900099 10699842 10699842 CPE EVENTS 900099 1807770 1807770 29148375 662539 662539 65766 81025 -15259 -15259 -15259 55720 29924 55720 0 OTHER 900099 20430 20430 20430 30179624 29148375 -15259 682969 2673133 1503543 1163883 5707 15530 15530 5345709 4662128 667233 16348 219593 169348 49638 607 538317 433513 103207 1597 524416 404424 118543 1449 70373 5199 65174 49824 3681 46143 2333319 2151538 181781 643421 643421 965332 920924 44070 338 618082 582605 32263 3214 622717 594811 27906 902202 850415 47095 4692 1455219 1330095 117787 7337 310249 276283 30862 3104 SUPPLIES AND SERVICES 7936771 7808422 122353 5996 FOOD AND BEVERAGE 1328068 1303201 24867 LODGING 439123 412841 26282 BANK FEES 348926 314372 34511 43 483403 443309 40094 27823727 24829603 2943692 50432 1261965 1074460 15004564 16899626 597295 967583 750000 908659 1919866 65069838 14723589 32068608 50346249 22721548 0 160179 49841091 94839511 1510216 4761384 10887011 15041001 21035245 56272610 33432472 76074995 X 16408619 18514516 250000 16408619 18764516 49841091 94839511 2355897 0 X 0 1 X 1 0 X 2128160 50913 282063 120438 363539 2945113 17277437 22201106 25716044 27707477 29168805 122070869 6164 41472 85644 133280 19405597 22252019 26004271 27869387 29617988 125149262 4260 16059 118683 139002 3061141 4001490 2398784 4550413 7006259 21018087 3061141 4005750 2414843 4669096 7006259 21157089 103992173 7690 74914 490049 511076 662539 1746268 7690 74914 490049 511076 662539 1746268 194842 -23264 -15259 156319 19608129 22326933 26494320 28357199 30265268 127051849 0.81850 0.85190 0.01370 0.00960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 1000000 1000000 1000000 4000000 6000000 26 29 33 88 250000 250000 250000 250000 1000000 1500000 26 29 33 88 13179278 13179278 32059841 8848966 23210875 3069708 548485 2521223 6747302 4966897 1780405 10013709 359241 9654468 50346249 X 30260649 81025 81025 30179624 0 30179624 27904752 81025 81025 27823727 0 27823727 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NEVADA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTIONS 170(B)(1)(A), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A). THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT THE ENTITY IS SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. THERE WERE NO INCOME TAXES DUE FOR UNRELATED BUSINESS ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2025. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 81,025. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 81,025. X 1 ALL STAR CHARITY SERVICES 2446 SAN GABRIEL BLVD STE A ROSEMEAD CA 91770 SILENT AUCTION AT ANNUAL CONFERENCE 1 85644 55720 29924 85644 55720 29924 NV SILENT AUCTION 85644 29924 55720 54795 505 420 85644 29924 55720 54795 505 420 55720 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE FUNDRAISER WAS PAID THROUGH THE GROSS RECEIPTS AND A MINIMAL SERVICE FEE. VITICUS HAS AN AGREEMENT IN PLACE WITH ALL STAR CHARITY SERVICES. X 1 1 X X X X X 0 1 0 0 0 0 0 1 0 ANDREA DAVIS CHIEF EXECUTIVE OFFICER 491839 0 50330 0 0 0 10500 0 18971 0 571640 0 0 0 AUBREY ARREOLA CHIEF OPERATIONS OFFICER 347910 0 37830 0 0 0 10500 0 18651 0 414891 0 0 0 DR ANTHONY PEASE CHIEF VETERINARY MEDICAL OFFICER 359807 0 25330 0 0 0 10500 0 18210 0 413847 0 0 0 STEPHANIE GERLING CHIEF FINANCIAL OFFICER 317326 0 37830 0 0 0 10500 0 23665 0 389321 0 0 0 SHAWNA CLAWSON SR. DIRECTOR OF CLINICAL PROGRAMS 174711 0 6855 0 0 0 5456 0 6271 0 193293 0 0 0 STARLA JOYCE GOEDEKE VP OF MARKETING 159081 0 8155 0 0 0 5056 0 7200 0 179492 0 0 0 EDWARD WILLIAMS DIRECTOR OF IT 139203 0 9000 0 0 0 4706 0 13453 0 166362 0 0 0 SARA TAYLOR SR DIRECTOR OF CONFERENCE OPERATIONS 146000 0 6855 0 0 0 4706 0 5666 0 163227 0 0 0 TOMAS C VANDERLOOP DIRECTOR OF CENTER OPERATIONS - EAST 141463 0 2189 0 0 0 4480 0 12498 0 160630 0 0 0 SHERRIE A HESS DIRECTOR OF HUMAN HEALTH ACCOUNTS (J 140450 0 5500 0 0 0 3578 0 5549 0 155077 0 0 0 SANDRA BAKER ACCOUNTING DIRECTOR 139194 0 5855 0 0 0 4351 0 746 0 150146 0 0 0 PART I, LINE 1A THE ORGANIZATION OCCASIONALLY PROVIDES BONUS PAYMENTS TO EMPLOYEES WHICH ARE GROSSED-UP. THE ENTIRE AMOUNT OF THESE GROSSED-UP PAYMENTS ARE INCLUDED IN THE EMPLOYEES W-2 WAGES. PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATE IN A CAP-EX PROGRAM (A SPLIT-DOLLAR LIFE INSURANCE ARRANGEMENT IN PLACE OF A TRADITIONAL SERP) AND RECEIVED THE AMOUNTS FOLLOWING THEIR NAMES (SUBJECT TO FINAL TAX DISTRIBUTIONS FOR EACH): AUBREY ARREOLA: $1,773; ANDREA DAVIS: $1,773; STEPHANIE GERLING: $1,773; ANTHONY PEASE: $1,773. SEE SCHEDULE L, PART V, FOR A BROADER DESCRIPTION OF THE ARRANGEMENT. PART I, LINE 7 DISCRETIONARY BONUSES ARE DETERMINED ON A MERIT BASIS FOR UNDERTAKINGS SUCH AS EXTRA PROJECTS, OR OTHER WORK, TAKEN ON OUTSIDE OF A TEAM MEMBER'S STANDARD ROLE, OR OUTSTANDING ACCOMPLISHMENTS WHICH MANAGEMENT OR THE BOARD DETERMINES A BONUS IS WARRANTED. A PUBLIC FINANCE AUTHORITY 273866124 74442PWL5 2022-02-17 3845000 BUILDING 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 74442PWM3 2022-02-17 7215000 BUILDING 0 0 0 C PUBLIC FINANCE AUTHORITY 273866124 74442PWN1 2022-02-17 10805000 BUILDING 0 0 0 D PUBLIC FINANCE AUTHORITY 273866124 74442PS30 2025-09-25 1155000 BUILDING 0 0 0 A 455000 12988 666029 2022 0 0 1 1 B 24372 395988 2022 0 0 1 1 C 36498 620034 2022 0 0 1 1 D 1157899 -1393530 1121470 33530 0 0 1 1 A 0 0 0 0 0.00080 0.00080 0 0 1 B 0 0 0 0 0.00080 0.00080 0 0 1 C 0 0 0 0 0.00080 0.00080 0 0 1 D 0 0 0 0 0.00080 0.00080 0 0 1 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 C 0 0 0 0 0 0 0 0 1 D 0 0 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 A PUBLIC FINANCE AUTHORITY 273866124 74442PR72 2025-09-25 1635000 BUILDING 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 74442PR80 2025-09-25 5440000 BUILDING 0 0 0 C PUBLIC FINANCE AUTHORITY 273866124 74442PR98 2025-09-25 10080000 BUILDING 0 0 0 D PUBLIC FINANCE AUTHORITY 273866124 74442PS22 2025-09-25 19140000 BUILDING 0 0 0 A 1639103 876489 1587535 47465 0 0 1 1 B 5453653 2970671 5282074 157926 0 0 0 0 C 10105297 5529678 9787373 292627 0 0 1 1 D 19188035 10547656 18584356 555644 0 0 1 1 A 0 0 0 0 0.00080 0.00080 0 0 1 B 0 0 0 0 0.00080 0.00080 0 0 1 C 0 0 0 0 0.00080 0.00080 0 0 1 D 0 0 0 0 0.00080 0.00080 0 0 1 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 C 0 0 0 0 0 0 0 0 1 D 0 0 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 AUBREY ARREOLA CURRENT OFFICER SEE PART V X 187500 187500 0 1 1 ANDREA DAVIS CURRENT OFFICER SEE PART V X 187500 187500 0 1 1 STEPHANIE GERLING CURRENT OFFICER SEE PART V X 187500 187500 0 1 1 ANTHONY PEASE CURRENT OFFICER SEE PART V X 187500 187500 0 1 1 750000 VANESSA COOK SPOUSE OF CVMO ANTHONY PEASE 15350 SPEAKER FEES 0 PART II - PURPOSE OF LOAN THE EO PROVIDES SUPPLEMENTAL RETIREMENT BENEFITS THROUGH AN ALTERNATIVE FUNDING ARRANGEMENT THE IRS CALLS "COLLATERAL ASSIGNMENT SPLIT-DOLLAR" (CASD). ALTHOUGH THE IRS REQUIRES REPORTING IN THE LOAN SECTION OF SCHEDULE L, CASD IS NOT A LOAN BECAUSE NO FUNDS ARE TRANSFERRED TO THE EXECUTIVE. RATHER, THE "LOAN" TREATMENT APPLIES BECAUSE AFTER THE EXECUTIVE HAS RECEIVED RETIREMENT BENEFITS, THE EO RECOVERS ALL OF ITS OUTLAYS PLUS INTEREST. THE RECOVERY RIGHT IS A KEY ADVANTAGE OF CASD FOR THE EO. RATHER THAN PAYING RETIREMENT BENEFITS TO THE EXECUTIVE THAT WOULD NEVER BE RECOVERED, UNDER CASD THE EO RECOVERS NOT ONLY ITS OUTLAYS BUT ALSO CONSIDERATION FOR THE TIME VALUE OF MONEY.CASD WORKS AS FOLLOWS. THE EO DEPOSITS FUNDS INTO CASH VALUE LIFE INSURANCE POLICIES ON THE EXECUTIVE'S LIFE. DURING LIFE, TO THE EXTENT THE EXECUTIVE FULFILLS SERVICE AND VESTING REQUIREMENTS, THE EXECUTIVE CAN BORROW AGAINST THE CASH SURRENDER VALUE TO SUPPLEMENT RETIREMENT INCOME. POLICY PERFORMANCE IS CLOSELY MONITORED. IF POLICY PERFORMANCE LAGS, THE EXECUTIVE'S BORROWING RIGHTS ARE REDUCED TO PROTECT THE EO'S RECOVERY RIGHTS.AT THE EXECUTIVE'S DEATH, THE POLICY DEATH PROCEEDS ARE FIRST USED TO REPAY THE EO ITS DEPOSITS (THIS IS A FORGIVEN INTEREST DESIGN, SO THERE IS NO INTEREST RECOVERABLE TO THE EO AS PART OF THE ARRANGEMENT). THE EXECUTIVE'S BENEFICIARY THEN RECEIVES THE PRESENT VALUE (ASSUMING A 4.00% DISCOUNT RATE) OF ANY PROJECTED RETIREMENT BORROWING THE EXECUTIVE DID NOT ACCESS DURING LIFE. ANY REMAINING DEATH PROCEEDS WERE AVAILABLE TO BE PAID TO THE EXECUTIVE'S BENEFICIARY. X MEDICAL EQUIPMENT 9 83615 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A SECRETARY/TREASURER, PARLIAMENTARIAN, AND CEO ARE NON-VOTING MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 THE CVMO IS RELATED TO ONE OF THE CPE EXAMINERS, THE CVMO IS EMPLOYED PART TIME AT THE SAME COMPANY WHERE THE TREASURER IS EMPLOYED. FORM 990, PART VI, SECTION A, LINE 4 DURING THE REPORTING PERIOD, THE ORGANIZATION ADOPTED AMENDED AND RESTATED BYLAWS. THE CHANGES PRIMARILY MODERNIZED AND CLARIFIED GOVERNANCE PROVISIONS, INCLUDING THE CONSOLIDATION OF MEMBERSHIP CLASSIFICATIONS INTO A SINGLE MEMBERSHIP CATEGORY, THE STANDARDIZATION OF MEMBER VOTING RIGHTS AND QUORUM REQUIREMENTS, AND UPDATES TO DIRECTOR ELECTION AND MEETING PROCEDURES. THESE CHANGES DID NOT ALTER THE ORGANIZATION'S EXEMPT PURPOSE, MISSION, OR OPERATIONAL ACTIVITIES, BUT WERE INTENDED TO SIMPLIFY ADMINISTRATION, ENHANCE CONSISTENCY IN GOVERNANCE, AND IMPROVE ORGANIZATIONAL EFFICIENCY. FORM 990, PART VI, SECTION A, LINE 6 EACH PERSON WHO WAS EITHER (I) A REGISTRANTS OR A SPEAKER AT THE IMMEDIATELY PRECEDING ANNUAL CONFERENCE OF WVC (THE "ANNUAL CONFERENCE"), OR (II) A REGISTRANT OR REGISTERED SPEAKER AT ONE OR MORE OF THE CORPORATION'S HOSTED IN-PERSON CONFERENCES, COURSES OR EVENTS HELD DURING THE PERIOD COMMENCING ON THE DAY FOLLOWING THE CLOSING DATE OF THE IMMEDIATELY PRECEDING ANNUAL CONFERENCE THROUGH THE DATE OF RECORD FOR THE NEXT ANNUAL CONFERENCE SHALL BE A "MEMBER" THROUGH AND UNTIL THE CLOSING DATE OF THE NEXT ANNUAL CONFERENCE. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF RECORD AS OF THE RECORD DATE AS ESTABLISHED PURSUANT TO ARTICLE II, SECTION 10 SHALL BE ENTITLED TO VOTE ON THE ELECTION OF (A) MEMBERS OF THE BOARD OF DIRECTORS WHO ARE TO SERVE AS VETERINARY DIRECTORS PURSUANT TO ARTICLE IV, SECTION 1(E), AND (B) VICE PRESIDENT PURSUANT TO ARTICLE V, SECTION 2(C)(C) THAT MEMBER OF THE BOARD OF DIRECTORS WHO IS TO SERVE AS THE VETERINARY TECHNICIAN DIRECTOR PURSUANT TO ARTICLE IV, SECTION 1(D) AND (D) THE PERSON WHO IS TO SERVE AS THE HUMAN MEDICINE DIRECTOR PURSUANT TO ARTICLE IV, SECTION 1(F). SUCH ELECTIONS SHALL BE HELD IN ACCORDANCE WITH THE BYLAWS AND NRS 82.286, AND SUCH ELECTIONS MAY BE HELD ANNUALLY BY THE BALLOT IN ACCORDANCE WITH NRS 83.326 INSTEAD OF AT THE ANNUAL MEMBER MEETING AT THE OPTION OF THE BOARD OF DIRECTORS. THE MEMBERS SHALL HAVE NO OTHER RIGHT TO VOTE ON ANY OTHER MATTERS UNLESS THE BOARD OF DIRECTORS DETERMINES, IN ITS SOLE DISCRETION, A VOTE OF SUCH MATTERS SHALL BE PRESENTED TO THE MEMBERS OR UNLESS REQUIRED BY THE ARTICLES OF INCORPORATION OR BY NRS CHAPTER 82. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PREPARATION FIRM AND THEN REVIEWED BY THE CFO. THE TAX PREPARATION FIRM THEN GOES OVER THE 990 WITH THE BOARD AND EXPLAINS THE RETURN AND ANSWERS ANY QUESTIONS. THE BOARD THEN FORMALLY VOTES TO ACCEPT THE 990 AS PREPARED BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES TRANSACTIONS OR INVESTMENTS BETWEEN THE ORGANIZATION AND INTERESTED PERSONS (AS HEREINAFTER DEFINED) THAT GIVE RISE TO A CONFLICT OF INTEREST UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY TO BE REVIEWED BY EITHER THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD OF DIRECTORS (THE "REVIEWING BODY"). INTERESTED PERSONS ARE REQUIRED TO REPORT CONFLICT OF INTEREST TRANSACTIONS TO THE REVIEWING BODY. THE REVIEWING BODY REVIEWS THE TRANSACTION TO DETERMINE IF A CONFLICT OF INTEREST EXISTS AND IF IT IS IN THE BEST INTEREST OF THE ORGANIZATION TO ENGAGE IN THE TRANSACTION. THE INTERESTED PERSON MAY PRESENT THE FACTS MATERIAL TO THE CONFLICT OF INTEREST TRANSACTION BUT IS PROHIBITED FROM DELIBERATING THE MERITS OF THE CONFLICT OF INTEREST TRANSACTION WITH THE REVIEWING BODY OR VOTING WITH THE REVIEWING BODY ON WHETHER THE ORGANIZATION SHOULD ENGAGE IN THE CONFLICT OF INTEREST TRANSACTION. IF AN INTERESTED PERSON FAILS TO DISCLOSE A CONFLICT OF INTEREST TRANSACTION, THEN, UPON DISCOVERY OF THE CONFLICT OF INTEREST TRANSACTION, THE REVIEWING BODY REVIEWS THE CONFLICT OF INTEREST TRANSACTION AND POSSESSES THE ABILITY TO TAKE ANY NECESSARY DISCIPLINARY AND CORRECTIVE ACTION. THE TERM "INTERESTED PERSON" INCLUDES, WITHOUT LIMITATION: A) ANY CURRENT OR FORMER SENIOR EXECUTIVE OFFICERS OF THE ORGANIZATION, INCLUDING THE CHIEF EXECUTIVE OFFICER ("CEO"), CHIEF FINANCIAL OFFICER ("CFO") AND CHIEF VETERINARY MEDICAL OFFICER ("CVMO"); B) ANY CURRENT DIRECTOR OF THE ORGANIZATION OR PERSON WHO HAS SERVED AS A DIRECTOR OF THE ORGANIZATION WITHIN THE PAST FIVE YEARS; C) ANY CURRENT OR FORMER EMPLOYEE OF ORGANIZATION WHOSE COMPENSATION IS REPORTED ON THE ORGANIZATION'S ANNUAL FORM 990 TO THE IRS AS A "KEY EMPLOYEE" (THIS THRESHOLD IS CURRENTLY ANY EMPLOYEE MAKING IN EXCESS OF $150,000 PER YEAR); D) ANY INDIVIDUAL WHO IS THE SPOUSE, BROTHER OR SISTER (WHETHER WHOLE OR HALF-BLOOD), ANCESTOR, CHILD (WHETHER NATURAL OR ADOPTED), GRANDCHILD, GREAT- GRANDCHILD, OR THE SPOUSE OF A BROTHER OR SISTER, CHILD, GRANDCHILD, OR GREAT-GRANDCHILD, OF AN INDIVIDUAL REFERENCED IN SUBPARAGRAPHS A-C, ABOVE; AND E) ANY ORGANIZATION IN WHICH AN INDIVIDUAL DESCRIBED IN SUBPARAGRAPHS A-D, ABOVE, HAS JOINT OR SOLE CONTROL OR A FIFTEEN PERCENT (15%) OR GREATER BENEFICIAL INTEREST. THOSE COVERED UNDER THE POLICY ARE REQUIRED TO SIGN AN ANNUAL DISCLOSURE STATEMENT FOR REVIEW BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 WVC ENGAGES PROFESSIONAL COMPENSATION ANALYSTS TO PERFORM A COMPENSATION STUDY AT A MINIMUM OF EVERY THREE YEARS. A COMPENSATION STUDY WAS DONE IN 2024 WHICH COVERED ALL OFFICERS OF THE ORGANIZATION (BOARD COMPENSATION DID NOT CHANGE). AN INDEPENDENT COMPENSATION COMMITTEE OF THE BOARD USES THE COMPENSATION STUDY TO DETERMINE COMPENSATION FOR ALL OFFICERS AND BOARD MEMBERS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES THE FORM 990 AND 990T AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE APPLICABLE DOCUMENTS AVAILABLE UPON REQUEST.