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  "docSlug": "cce862680d4f",
  "documentTitle": "Heska Corporation (HSKA)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Spruce Point Capital Management",
  "documentKindSlug": "activist-deck",
  "documentKindLabel": "Activist deck",
  "sourceTypeSlug": "short_seller",
  "sourceTypeLabel": "Short seller",
  "presentationDate": "2021-10-25 00:00:00",
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  "pageNumber": 108,
  "pageCount": 128,
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  "slideType": "expose_contradiction",
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  "density": "balanced",
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  "notes": "Uses screenshots of IRS Form 990-PF and Heska 13D/A filings to support the claim of non-compliance.",
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      "kind": "callout",
      "text": "We note the Cuattro Foundation was no longer listed as a beneficial owner of Heska shares in the Company's 2021 Proxy. There is no record of Form 990 annual filings for the Cuattro Foundation since the initial 2018 report on the IRS website.",
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      "kind": "callout",
      "text": "CEO Wilson formed the Cuattro Foundation on 12/27/18, about a month after the November 2018 transaction with Heska. Given Wilson's history of related party transactions (read the Heska proxy related to the Cuattro Veterinary deal), we would love to review the foundation's activities, but it hasn't filed a Form 990 (as required) since 2018.",
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      "kind": "image",
      "text": "Excerpts from Heska 13D/A and Form 990-PF",
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      "kind": "paragraph",
      "text": "Excerpts From Heska 13D/A Filed 4/29/19 and Cuattro Foundation Form 990 Filed December 2018",
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      "kind": "source-note",
      "text": "Source: Cuattro Foundation Form 990 filed December 2018, Heska 13D/A filed 4/29/19, Heska 2021 Proxy",
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      "kind": "title",
      "text": "Surely This Further Dilution of CEO Wilson's Time Is Benefitting Society And Not Just A Year-End Tax Play",
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