The 500 investor Rule applies to "Private" companies and forces them to file with SEC once they cross 500 SH threshold, and $10M "assets" not sales... Beside the fact that VPOR is not a private company, their neither exchange traded, or SEC reporting.
As an alternative reporting Co. they do however need to file financials by 45 days after the end of the quarter -- by August 15th, to remain OTC Pink "Current" with "OTC markets", in order to not risk a status change penalty.