Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,041 | 9,792 | 8,395 | 297,296 | 13,045 | 329,569 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 13,206,722 | 2,513,016 | 15,739,079 | 18,232,401 | 19,869,946 | 69,561,164 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 13,207,763 | 2,522,808 | 15,747,474 | 18,529,697 | 19,882,991 | 69,890,733 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 122,975 | 5,000 | 127,975 | |||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 1,357,053 | 2,976,936 | 571,512 | 428,135 | 5,333,636 | |
| c | Add lines 7a and 7b.. | 1,357,053 | 2,976,936 | 694,487 | 433,135 | 5,461,611 | |
| 8 | Public support. (Subtract line 7c from line 6.) | 64,429,122 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 13,207,763 | 2,522,808 | 15,747,474 | 18,529,697 | 19,882,991 | 69,890,733 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 815,669 | 4,998 | 1,292,063 | 30,572 | 46,307 | 2,189,609 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 815,669 | 4,998 | 1,292,063 | 30,572 | 46,307 | 2,189,609 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 207 | 207 | ||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 14,023,432 | 2,527,806 | 17,039,537 | 18,560,269 | 19,929,505 | 72,080,549 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| FORM 990, SCH A, PART III | COLUMN (C) 2016 IS A PARTIAL YEAR DUE TO CHANGING THE FISCAL YEAR END FROM JULY 31 TO DECEMBER 31. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | THE E-LEARNING PROGRAM WAS DISCONTINUED AS OF 12/31/18. |
| FORM 990, PART VI, SECTION A, LINE 2 | E. DAVID STEARNS AND BRIAN POTEET HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE CORPORATION SHALL CONSIST OF THE FOLLOWING: (A)EACH VETERINARIAN WHO WAS EITHER (I) A PAID ATTENDEE OR SPEAKER AT THE IMMEDIATELY PRECEDING ANNUAL CONFERENCE OF WVC (THE "ANNUAL CONFERENCE"), OR (II) A PAID ATTENDEE OR 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 CLOSING DATE OF THE NEXT ANNUAL CONFERENCE, (WHICH PARTICIPATION THEREIN DESIGNATES SUCH VETERINARIAN THE STATUS AS A "VETERINARY MEMBER" OF THE CORPORATION), SHALL BE A "VETERINARY MEMBER" THROUGH AND UNTIL THE CLOSING DATE OF THE NEXT ANNUAL CONFERENCE. (B)EACH VETERINARY TECHNICIAN WHO WAS EITHER (I) A PAID ATTENDEE OR SPEAKER AT THE IMMEDIATELY PRECEDING ANNUAL CONFERENCE OF WVC (THE "ANNUAL CONFERENCE"), OR (II) A PAID ATTENDEE OR 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 CLOSING DATE OF THE NEXT ANNUAL CONFERENCE, (WHICH PARTICIPATION THEREIN DESIGNATES SUCH VETERINARY TECHNICIAN THE STATUS AS AN "ASSOCIATE MEMBER" OF THE CORPORATION), SHALL BE AN "ASSOCIATE MEMBER" THROUGH AND UNTIL THE CLOSING DATE OF THE NEXT ANNUAL CONFERENCE. (C)EACH PHYSICIAN OF HUMAN MEDICINE WHO WAS A PAID ATTENDEE OR 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 OF WVC (THE "ANNUAL CONFERENCE") THROUGH THE CLOSING DATE OF THE NEXT ANNUAL CONFERENCE, (WHICH PARTICIPATION THEREIN DESIGNATES SUCH PHYSICIAN THE STATUS AS A "HUMAN MEDICINE MEMBER" OF THE CORPORATION), SHALL BE A "HUMAN MEDICINE MEMBER" THROUGH AND UNTIL THE CLOSING DATE OF THE NEXT ANNUAL CONFERENCE. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH VETERINARY MEMBER OF RECORD AS OF THE RECORD DATE AS ESTABLISHED PURSUANT TO ARTICLE III, SECTION 10 SHALL BE ENTITLED TO VOTE ON THE ELECTION OF (A) MEMBERS OF THE BOARD OF DIRECTORS AS TO SERVE AS VETERINARY DIRECTORS PURSUANT TO ARTICLE IV, SECTION 1(E), AND (B) VICE PRESIDENT PURSUANT TO ARTICLE V, SECTION 2(C). EACH ASSOCIATE MEMBER OF RECORD AS OF THE RECORD DATE AS ESTABLISHED PURSUANT TO ARTICLE III, SECTION 10 SHALL BE ENTITLED TO VOTE ON THE ELECTION OF THAT MEMBER OF THE BOARD OF DIRECTORS WHO IS TO SERVE AS THE VETERINARY TECHNICIAN DIRECTOR PURSUANT TO ARTICLE IV, SECTION 1(D). EACH HUMAN MEDICINE MEMBER OF RECORD AS OF THE RECORD DATE ESTABLISHED PURSUANT TO ARTICLE III, SECTION 10 SHALL BE ENTITLED TO VOTE ON THE ELECTION OF (Y) THE PERSON WHO IS TO SERVE AS THE HUMAN MEDICINE DIRECTOR PURSUANT TO ARTICLE IV, SECTION 1(F), AND (Z) VICE PRESIDENT PURSUANT TO ARTICLE V, SECTION 2(C). SUCH ELECTIONS SHALL BE HELD IN ACCORDANCE WITH THESE BYLAWS AND NRS 82.286, AND SUCH ELECTIONS MAY BE HELD ANNUALLY BY BALLOT IN ACCORDANCE WITH NRS 82.326 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 DETERMINES, IN ITS SOLE DISCRETION, A VOTE ON 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 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 REVIEW COMMITTEE. |
| 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 2017 WHICH COVERED ALL OFFICERS OF THE ORGANIZATION AND BOARD OF DIRECTORS. AN INDEPENDENT COMPENSATION COMMITTEE OF THE BOARD USES THE COMPENSATION STUDY TO DETERMINE COMPENSATION FOR ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES THE APPLICABLE DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 155,625. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,625. INSTRUCTOR FEES: PROGRAM SERVICE EXPENSES 1,811,438. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,811,438. |
| Software ID: | |
| Software Version: |