2024-11-15T09:55:13-06:00 2023-12-31 231311005 BOYER & RITTER LLC 211 HOUSE AVENUE CAMP HILL PA 17011 990 2023-01-01 231397526 PENNSYLVANIA VETERINARY MEDICAL ASSN PENN 7172201437 PO BOX 468 ELIZABETHTOWN PA 17022 DR WILLIAM CROUSHORE SECRETARY/TREASURER 7172201437 2024-11-05 1 0 RAYMOND C BROWN CPA P00163247 7177617210 2024-11-05 2023 2024-10-15 13:58:12Z DR WILLIAM CROUSHORE PO BOX 468 ELIZABETHTOWN PA 17022 1238220 0 X WWW.PAVMA.ORG X 1885 PA THE PENNSYLVANIA VETERINARY MEDICAL ASSOCIATION IS DEDICATED TO ENSURING THE VITALITY OF THE VETERINARY PROFESSION BY PROMOTING EXCELLENCE IN VETERINARY MEDICINE, ADVANCING ANIMAL HEALTH AND WELFARE, AND PROTECTING AND ENHANCING HUMAN HEALTH. 16 16 2 37 3100 0 68657 2405 876499 1000530 13637 42529 45463 110641 1004256 1156105 6000 0 0 0 493480 129694 0 0 0 563941 935798 1063421 1065492 -59165 90613 833561 979598 286503 323858 547058 655740 THE PENNSYLVANIA VETERINARY MEDICAL ASSOCIATION IS DEDICATED TO ENSURING THE VITALITY OF THE VETERINARY PROFESSION BY PROMOTING EXCELLENCE IN VETERINARY MEDICINE, ADVANCING ANIMAL HEALTH AND WELFARE, AND PROTECTING AND ENHANCING HUMAN HEALTH. 0 0 TO PROVIDE EDUCATIONAL, LEGISLATIVE, PRACTICE MANAGEMENT, AND PUBLIC RELATION SERVICES TO MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 64 0 1 2 1 1 1 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DR WILLIAM CROUSHORE SECRETARYTREASURER 7172201437 PO BOX 468 ELIZABETHTOWN PA 17022 X DENISE OTT EXECUTIVE DIRECTOR 40.00 X X 0 0 0 DR DAWN FIEDORCZYK IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 DR THOMAS MUNKITTRICK PRESIDENT 2.00 X X 0 0 0 DR WILLIAM CROUSHORE SECRETARY-TREASURER 5.00 X X 0 0 0 DR RHETT PROCTOR PRESIDENT ELECT 2.00 X X 0 0 0 DR ERIN JOHNSON TRUSTEE 2.00 X 0 0 0 DR ANDREA CARR TRUSTEE 2.00 X 0 0 0 DR ANDREA HONIGMANN VICE PRESIDENT 2.00 X X 0 0 0 DR GARY BRUMMEL TRUSTEE 2.00 X 0 0 0 DR ASHLEY MASE TRUSTEE 2.00 X 0 0 0 DR ALESSANDRO LAMACCHIA TRUSTEE 2.00 X 0 0 0 DR ROBERT CLONINGER TRUSTEE 2.00 X 0 0 0 DR TINA DOUGHERTY TRUSTEE 2.00 X 0 0 0 DR JAMES HOLT TRUSTEE 2.00 X 0 0 0 DR KATE BOATRIGHT TRUSTEE 2.00 X 0 0 0 ROXIE ACKERMAN TRUSTEE 2.00 X 0 0 0 DR MARISA BRUNETTI BOARD CHAIR 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 2405 2405 CONFERENCES & MEETINGS 900099 612370 612370 MEMBERSHIP DUES 900099 385060 385060 ADVERTISING 541800 3100 3100 1000530 10650 10650 110641 110641 113994 82115 31879 31879 31879 1156105 997430 3100 153170 102028 13887 13779 158550 7165 24050 38478 4534 5751 57097 23315 12248 5356 532178 16038 11892 6535 CREDIT CARD AND SERVICE 25917 REPAIRS AND MAINTENANCE 5225 STAFF DEVELOPMENT 743 MISCELLANEOUS EXPENSE 324 402 1065492 177327 226041 26404 23500 502097 223045 290944 279052 338886 451005 833561 979598 18986 6661 59683 123079 203326 191987 4508 2131 286503 323858 X 547058 655740 547058 655740 833561 979598 90613 18069 0 X 1 X 0 0 0 0 0 0 385060 38478 38478 36318 2160 26250 26250 359706 120827 238879 4206 263 3943 111935 101955 9980 279052 PAYROLL LIABILITIES 2131 2131 X PART X, LINE 2: MANAGEMENT HAS ASSESSED THE ASSOCIATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE THE CONTINUING VALIDITY OF ITS EXEMPT ORGANIZATION STATUS, POTENTIAL FILING REQUIREMENT FOR UNRELATED BUSINESS INCOME AND OTHER TAX POSITIONS THAT COULD RESULT IN THE ASSESSMENT OF INCOME TAX LIABILITIES TO THE ASSOCIATION ARISING FROM EXAMINATIONS BY TAXING AUTHORITIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE ASSOCIATION'S TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION; CONSEQUENTLY, MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS NO EXPOSURE TO INCOME TAX LIABILITIES ARISING FROM UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 6 THE CLASSES OF MEMBERSHIPS ARE: CORPORATE MEMBERSHIP - THE REGULARLY CHOSEN CONSTITUTIONAL OFFICERS, THE MEMBERS OF THE EXECUTIVE COMMITTEE, AND THE BOARD OF TRUSTEES, AS DESCRIBED AND ESTABLISHED IN THE CONSTITUTION AND BYLAWS, SHALL CONSTITUTE THE MEMBERSHIP OF THE ASSOCIATION IN ITS CORPORATE CAPACITY. GENERAL MEMBERSHIP - THE GENERAL MEMBERSHIP, OTHERWISE KNOWN AS THE ACTIVE MEMBERSHIP, SHALL CONSIST OF GRADUATES OF COLLEGES OF VETERINARY MEDICINE WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. LIFE MEMBERSHIP - LIFE MEMBERSHIP SHALL CONSIST OF THOSE MEMBERS WHO HAVE BEEN ACTIVE MEMBERS IN GOOD STANDING IN THE ASSOCIATION FOR TWENTY YEARS AND WHO ARE NOT LESS THAN SEVENTY YEARS OF AGE BUT WHO HAVE RETIRED FROM ACTIVE PRACTICE OF VETERINARY MEDICINE OR PARTICIPATION IN THAT BRANCH OF VETERINARY SCIENCE TO WHICH THEIR PROFESSIONAL SERVICES HAD BEEN RELATED, AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. RETIRED MEMBERSHIP - RETIRED MEMBERSHIP SHALL CONSIST OF THOSE MEMBERS WHO ARE ACTIVE MEMBERS IN GOOD STANDING FOR AT LEAST FIVE IMMEDIATE PRIOR YEARS AND ARE NOT LESS THAN SIXTY YEARS OF AGE AND WHO HAVE RETIRED FROM ACTIVE PRACTICE OF VETERINARY MEDICINE OR PARTICIPATION IN THAT BRANCH OF VETERINARY SCIENCE TO WHICH THEIR PROFESSIONAL SERVICES HAD BEEN RELATED AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. OUT-OF-STATE MEMBERSHIP - THE OUT-OF-STATE MEMBERSHIP SHALL CONSIST OF VETERINARIANS WHO ARE RESIDING AND/OR WORKING IN OTHER STATES, WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED BY THE BYLAWS. STUDENT MEMBERSHIP - THE STUDENT MEMBERSHIP SHALL CONSIST OF VETERINARY MEDICAL STUDENTS OR VETERINARY TECHNOLOGY STUDENTS WHO PERMANENTLY RESIDE IN PENNSYLVANIA AND ARE CURRENTLY ENROLLED IN AN ACCREDITED COLLEGE OF VETERINARY MEDICINE OR VETERINARY TECHNOLOGY PROGRAM. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. VETERINARY INDUSTRY PARTNER MEMBERSHIP- THE VETERINARY INDUSTRY PARTNER MEMBERSHIP SHALL CONSIST OF THE REPRESENTATIVES FROM THOSE COMPANIES THAT MANUFACTURE OR PROVIDE VETERINARY-RELATED PRODUCTS AND/OR SERVICES TO VETERINARIANS, AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. ACADEMIC MEMBERSHIP - THE ACADEMIC MEMBERSHIP SHALL CONSIST OF GRADUATES OF COLLEGES OF VETERINARY MEDICINE WHO WORK PRIMARILY (75% OR MORE OF THEIR TIME) IN AN ACADEMIC INSTITUTION WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. GOVERNMENT MEMBERSHIP - THE GOVERNMENT MEMBERSHIP SHALL CONSIST OF GRADUATES OF COLLEGES OF VETERINARY MEDICINE WHO WORK PRIMARILY (75% OR MORE OF THEIR TIME) IN LOCAL, STATE, OR FEDERAL GOVERNMENT AGENCIES OR WHO ARE IN THE MILITARY, WHO ARE NOT IN PRIVATE PRACTICE, AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. PRACTICE MANAGER MEMBERSHIP - THE PRACTICE MANAGER MEMBERSHIP SHALL CONSIST OF NON-LICENSED VETERINARY PRACTICE PERSONNEL WHO WORK PRIMARILY (75% OR MORE OF THEIR TIME) EITHER IN THE DIRECT CONDUCT OF VETERINARY MEDICINE OR WHO HAVE DIRECT RESPONSIBILITY FOR THE MANAGEMENT AND DAY-TO-DAY OPERATION OF ONE OR MORE VETERINARY HOSPITALS AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. CERTIFIED VETERINARY TECHNICIAN MEMBERSHIP - THE CERTIFIED VETERINARY TECHNICIAN MEMBERSHIP SHALL CONSIST OF INDIVIDUALS WHO HAVE SUCCESSFULLY COMPLETED A STATE BOARD OF VETERINARY MEDICINE-APPROVED POST HIGH SCHOOL PROGRAM OF VETERINARY TECHNOLOGY AND/OR ARE CERTIFIED BY A STATE BOARD OF VETERINARY MEDICINE AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. VETERINARY ASSISTANT MEMBERSHIP - THE VETERINARY ASSISTANT MEMBERSHIP SHALL CONSIST OF INDIVIDUALS WHO DO NOT HOLD CERTIFICATION AS A VETERINARY TECHNICIAN AND WHO ARE EMPLOYED IN VETERINARY PRACTICE AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. VETERINARY SUPPORT STAFF MEMBERSHIP - THE VETERINARY SUPPORT STAFF MEMBERSHIP SHALL CONSIST OF NON-LICENSED INDIVIDUALS WHO ARE EMPLOYED IN VETERINARY PRACTICE, SUCH AS ADMINISTRATIVE STAFF, CLIENT SERVICE REPRESENTATIVES, RECEPTIONISTS, AND KENNEL ATTENDANTS, AND WHO AGREE TO ABIDE BY THE PRINCIPLES OF VETERINARY MEDICAL ETHICS OF THIS ASSOCIATION AND WHO HAVE BEEN DULY ELECTED IN THE MANNER SPECIFIED IN THE BYLAWS. THE ELECTION AND PRIVILEGES OF SUCH MEMBERSHIP SHALL BE DESCRIBED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE GOVERNING BODY THAT ARE ELECTED BY THE MEMBERS INCLUDE: THE PRESIDENT, VICE-PRESIDENT, TRUSTEES, AND ALTERNATE TRUSTEES. THE FOLLOWING CLASSES OF MEMBERSHIP ARE ENTITLED TO VOTE FOR THESE POSITIONS: ACTIVE MEMBERS, LIFE MEMBERS, AND ACADEMIC ACTIVE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE 990 WAS PROVIDED TO THE BOARD FOR COMMENT AND REVIEW AT A REGULAR BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS AND TRUSTEES ARE GIVEN A DOCUMENT ANNUALLY TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST, THEY AGREE TO NOTIFY PVMA IF ANY CHANGES OCCUR DURING THE YEAR THAT COULD GIVE RISE TO A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE PENNSYLVANIA VETERINARY MEDICAL ASSOCIATION APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: CHIEF EXECUTIVE OFFICER (EXECUTIVE DIRECTOR) OFFICERS KEY EMPLOYEES THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. DEFINITION OF CHIEF EMPLOYED EXECUTIVE, KEY EMPLOYEE, AND OFFICER 1 CHIEF EMPLOYED EXECUTIVE, THE CEO (I.E., CHIEF EXECUTIVE OFFICER), EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL (I.E., A PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE ORGANIZATION'S GOVERNING BODY OR FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION, OR OPERATIONS OF THE ORGANIZATION). 2 OFFICER: A PERSON ELECTED OR APPOINTED TO MANAGE THE ORGANIZATION'S DAILY OPERATIONS, SUCH AS A PRESIDENT, VICE-PRESIDENT, SECRETARY OR TREASURER. THE OFFICERS OF THE ORGANIZATION ARE DETERMINED BY REFERENCE TO ITS ORGANIZING DOCUMENT, BYLAWS, OR RESOLUTIONS OF ITS GOVERNING BODY, OR AS OTHERWISE DESIGNATED CONSISTENT WITH STATE LAW, BUT AT A MINIMUM INCLUDE THOSE OFFICERS REQUIRED BY APPLICABLE STATE LAW. INCLUDE AS OFFICERS THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND TOP FINANCIAL OFFICIAL (THE PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR MANAGING THE ORGANIZATION'S FINANCES). 3 KEY EMPLOYEE: AN EMPLOYEE OF THE ORGANIZATION WHO MEETS ALL THREE OF THE FOLLOWING TESTS: (A) $150,000 TEST: RECEIVES REPORTABLE COMPENSATION FROM THE ORGANIZATION AND ALL RELATED ORGANIZATIONS IN EXCESS OF $150,000 FOR THE YEAR; (B) RESPONSIBILITY TEST: THE EMPLOYEE: (I) HAS RESPONSIBILITY, POWERS, OR INFLUENCE OVER THE ORGANIZATION AS A WHOLE THAT IS SIMILAR TO THOSE OF OFFICERS, DIRECTORS, OR TRUSTEES; (II) MANAGES A DISCRETE SEGMENT OR ACTIVITY OF THE ORGANIZATION THAT REPRESENTS 10% OR MORE OF THE ACTIVITIES, ASSETS, INCOME, OR EXPENSES OF THE ORGANIZATION, AS COMPARED TO THE ORGANIZATION AS A WHOLE; OR (III) HAS OR SHARES AUTHORITY TO CONTROL OR DETERMINE 10% OR MORE OF THE ORGANIZATION'S CAPITAL EXPENDITURES, OPERATING BUDGET, OR COMPENSATION FOR EMPLOYEES; AND (C) TOP 20 TEST: IS ONE OF THE 20 EMPLOYEES (THAT SATISFY THE $150,000 TEST AND RESPONSIBILITY TEST) WITH THE HIGHEST REPORTABLE COMPENSATION FROM THE ORGANIZATION AND RELATED ORGANIZATIONS FOR THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PVMAASSURE INSURANCE AGENCY INC 8574 PAXTON ST HUMMELSTOWN PA 17036 453154669 INSURANCE AGENCY PA N/A C 1893 63737 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0