Zoocheck Canada Incorporated

“The executive director goes over form 990 with the board, prior to approving it for electronic submission.”

“At each board meeting, officers and directors are reminded of the requirement to declare any conflicts of interest on matters to be discussed at the meeting, and they are requested that any such conflicts be declared prior to the business of the meeting proceeding.”

“Employee salaries are reviewed annually, considering both the financial situation of the organization at year-end, the budget for the upcoming year, and a review of salaries paid for animal protection in the not-for-profit sector, in order to assess the reasonableness standard for expected compensation in this industry. None of the employees are present during the discussions or decision-making relating to compensation levels, since they all clearly have a conflict of interest.”

“Due to the fact that there are only a limited number of u.s. Donors, management has made them all aware that forms 1023 and 990 are available for their review anytime they make such a request.”

“Inasmuch as the organization only has a few u.s. Donors, management has made all of them aware that zoocheck's forms 1023 and 990 are available for their respective review anytime they ask for them.”

“Zoocheck canada, inc. Operates as zoocheck. To date, the charity has carried out most of its work in canada, with a small portion conducted in the u.s.a. And other countries. Prior to 2024, zoocheck had received nominal funding from a few u.s. Foundations and animal protection organizations in the u.s.a. And, from time to time, had also received small donations from individuals in the u.s.a. In 2024, zoocheck received two gifts from the u.s.a., one, a bequest from the estate of bob barker, as listed on schedule b of this return, and the other a $500 donation from a resident of the u.s.a. All other funding was derived from canadian sources. Transactions are originally recorded in canadian dollars, which are then converted into u.s. Dollars to prepare form 990 and related schedules. All amounts reported on this return are indexed to u.s. Currency using an average exchange rate of 0.7300 for 2024 for the statement of operations, and an end-of-year exchange rate of 0.70155 for purposes of the balance sheet. The exchange rate difference for 2024 was recorded in the expenses of the unaudited financial statements, accompanied by a note to management and other interested parties.”

“ANIMAL EXPERT REPORTS: Program service expenses 37,525. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,525. HELICOPTER REPORTS: Program service expenses 11,182. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,182. EDUCATION RESOURCES: Program service expenses 20,703. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,703.”

“LINE 11g, "OTHER FEES FOR SERVICES," IN THE AMOUNT OF $69,410, EXCEEDED 10 PERCENT OF LINE 25, "TOTAL FUNCTIONAL EXPENSES OF $378,013. THE ABOVE, ADDITIONAL PROGRAM EXPENSE WERE: ANIMAL EXPERT REPORTS $37,525 HELICOPTER REPORTS 11,182 EDUCATION RESOURCES 20,703 ______ $69,410 ______”

“UNDER THE BANK SECRECY ACT, 31 U.S.C. SECTION 5314, GIVES THE SECRETARY OF THE TREASURY AUTHORITY TO REQUIRE REPORTS ON FOREIGN FINANCIAL TRANSACTIONS ENTITIES IN THE UNITED WHO HAVE ENGAGED IN, OR HOLD BALANCES IN, FOREIGN FINANCIAL ASSETS. THIS COMPRISES THE STATUTORY AUTHORITY FOR THE MANDATED REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS. 31 CFR SECTION 1010.350, DEFINES A "UNITED STATES PERSON," FALLING UNDER THE JURISDICTION OF THE TREASURY, AS CITED ABOVE, AS INCLUDING A DOMESTIC CORPORTATION OR LIMITED LIABILITY COMPANY. ZOOCHECK CANADA POSSESSES AN EXEMPTION UNDER IRC SECTION 501 (c) (3). THIS EXEMPTION DOES NOT, IN AND OF ITSELF, CHANGE A CANADIAN CORPORATION, FORMED UNDER THE NATIONAL AND PROVINCIAL LAWS OF CANADA, SO AS TO GIVE IT THE STATUS OF AN "AMERICAN CORPORATION, OR A "U.S. PERSON," FOR PURPOSES OF FOREIGN REPORTING TO THE UNITED STATES. THE ABOVE IS BOLSTERED BY THE INSTRUCTIONS TO FINCEN FORM 114, ALONG WITH RELATED IRS WEBSITE AND MANUALS.”