Civic Intelligence

Greenhill Humane Society Spca

EIN 93-0467412 • 501(c)3 • Eugene, OR

Profile

Greenhill humane society, spca provides care and shelter for animals, support and resources for people and education to promote the humane treatment of animals.

88530 Green Hill RoadEugene, OR 97402

www.green-hill.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.19x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

5.0%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$12,126,733

Up $492,127 (+4.2%) from 2024

Liabilities

Down

$1,939,125

Down $51,504 (-2.6%) from 2024

Net Assets

Up

$10,187,608

Up $543,631 (+5.6%) from 2024

Revenue

Down

$4,680,647

Down $170,052 (-3.5%) from 2024

Expenses

Up

$4,107,153

Up $332,680 (+8.8%) from 2024

Net Income

Down

$573,494

Down $502,732 (-47%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $1,596,533Liabilities 2011: $138,272Net Assets 2011: $1,458,2612011Assets 2012: $1,384,100Liabilities 2012: $112,657Net Assets 2012: $1,271,4432012Assets 2013: $1,830,222Liabilities 2013: $116,226Net Assets 2013: $1,713,9962013Assets 2014: $1,720,544Liabilities 2014: $125,577Net Assets 2014: $1,594,9672014Assets 2015: $1,485,973Liabilities 2015: $133,657Net Assets 2015: $1,352,3162015Assets 2016: $2,386,922Liabilities 2016: $139,435Net Assets 2016: $2,247,4872016Assets 2017: $2,932,629Liabilities 2017: $167,067Net Assets 2017: $2,765,5622017Assets 2018: $4,304,048Liabilities 2018: $251,602Net Assets 2018: $4,052,4462018Assets 2019: $7,207,487Liabilities 2019: $2,098,133Net Assets 2019: $5,109,3542019Assets 2020: $9,678,406Liabilities 2020: $2,968,389Net Assets 2020: $6,710,0172020Assets 2021: $9,782,452Liabilities 2021: $2,080,143Net Assets 2021: $7,702,3092021Assets 2022: $10,020,680Liabilities 2022: $2,049,218Net Assets 2022: $7,971,4622022Assets 2023: $10,519,763Liabilities 2023: $2,020,982Net Assets 2023: $8,498,7812023Assets 2024: $11,634,606Liabilities 2024: $1,990,629Net Assets 2024: $9,643,9772024Assets 2025: $12,126,733Liabilities 2025: $1,939,125Net Assets 2025: $10,187,6082025

Highlighted filing

2025

Assets$12,126,733
Liabilities$1,939,125
Net Assets$10,187,608

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,506,586Expenses 2011: $1,351,528Net Income 2011: $155,0582011Expenses 2012: $1,390,6272012Revenue 2013: $2,327,916Expenses 2013: $1,885,363Net Income 2013: $442,5532013Revenue 2014: $1,909,958Expenses 2014: $2,028,987Net Income 2014: -$119,0292014Revenue 2015: $1,942,294Expenses 2015: $2,156,978Net Income 2015: -$214,6842015Revenue 2016: $3,089,260Expenses 2016: $2,194,089Net Income 2016: $895,1712016Revenue 2017: $2,768,695Expenses 2017: $2,250,620Net Income 2017: $518,0752017Revenue 2018: $3,459,508Expenses 2018: $2,184,268Net Income 2018: $1,275,2402018Revenue 2019: $3,182,297Expenses 2019: $2,134,846Net Income 2019: $1,047,4512019Revenue 2020: $4,052,463Expenses 2020: $2,450,869Net Income 2020: $1,601,5942020Revenue 2021: $3,571,335Expenses 2021: $2,630,829Net Income 2021: $940,5062021Revenue 2022: $3,278,104Expenses 2022: $2,993,449Net Income 2022: $284,6552022Revenue 2023: $3,820,305Expenses 2023: $3,322,916Net Income 2023: $497,3892023Revenue 2024: $4,850,699Expenses 2024: $3,774,473Net Income 2024: $1,076,2262024Revenue 2025: $4,680,647Expenses 2025: $4,107,153Net Income 2025: $573,4942025

Highlighted filing

2025

Revenue$4,680,647
Expenses$4,107,153
Net Income$573,494

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.1$1.94$10.2$4.68$4.11$0.57
2024Detailed filing. Detailed filing data is available for this year.$11.6$1.99$9.64$4.85$3.77$1.08
2023Detailed filing. Detailed filing data is available for this year.$10.5$2.02$8.50$3.82$3.32$0.50
2022Detailed filing. Detailed filing data is available for this year.$10.0$2.05$7.97$3.28$2.99$0.28
2021Detailed filing. Detailed filing data is available for this year.$9.78$2.08$7.70$3.57$2.63$0.94
2020Detailed filing. Detailed filing data is available for this year.$9.68$2.97$6.71$4.05$2.45$1.60
2019Detailed filing. Detailed filing data is available for this year.$7.21$2.10$5.11$3.18$2.13$1.05
2018Detailed filing. Detailed filing data is available for this year.$4.30$0.25$4.05$3.46$2.18$1.28
2017Summary only. Only limited summary data is available for this year.$2.93$0.17$2.77$2.77$2.25$0.52
2016Detailed filing. Detailed filing data is available for this year.$2.39$0.14$2.25$3.09$2.19$0.90
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.13$1.35$1.94$2.16$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.13$1.59$1.91$2.03$0.12
2013Summary only. Only limited summary data is available for this year.$1.83$0.12$1.71$2.33$1.89$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.11$1.27$1.39
2011Summary only. Only limited summary data is available for this year.$1.60$0.14$1.46$1.51$1.35$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 5, 2026
Return Version
2024v5.5
Gross Receipts
$6,701,504
Mission and Program Overview

Mission

Greenhill humane society, spca will provide safe shelter for animals in transition, serve as advocates for animals and their people, work to end animal overpopulation and educate the public about compassion and responsibility towards all animals.

Greenhill humane society, spca provides care and shelter for animals, support and resources for people, and education to promote the humane treatment of animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,570,966$6,295,543▼ $275,423
Savings and Temporary Cash Investments$3,543,082$3,591,403▲ $48,321
Investments in Publicly Traded Securities$959,736$1,204,315▲ $244,579
Cash and Non-Interest-Bearing Accounts$90,473$707,303▲ $616,830
Prepaid Expenses and Deferred Charges$51,737$56,781▲ $5,044
Accounts Receivable$152,513$35,258▼ $117,255
Inventories for Sale or Use$8,628$8,408▼ $220
Total Assets$11,634,606$12,126,733▲ $492,127
Other Assets Total$257,471$227,722▼ $29,749
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,687,806$1,689,866▲ $2,060
Other Liabilities$233,903$0▼ $233,903
Accounts Payable and Accrued Expenses$38,914$221,253▲ $182,339
Escrow Account Liability$30,006$28,006▼ $2,000
Total Liabilities$1,990,629$1,939,125▼ $51,504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,445,488$10,139,283▲ $693,795
Net Assets With Donor Restrictions$198,489$48,325▼ $150,164
Total Net Assets Fund Balance$9,643,977$10,187,608▲ $543,631
Total Liabilities and Net Assets / Fund Balance$11,634,606$12,126,733▲ $492,127

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,067,659$1,475,338$7,542,997
Leasehold Improvements$109,132$229,821$338,953
Equipment$43,459$194,061$237,520
Other Land Buildings$60,163$58,246$118,409
Land$15,130-$15,130

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$213,067-▲ $25,060$8,443$227,722
2023$200,686-▲ $22,512$8,231$213,067
2022$197,269-▲ $13,144$7,868$200,686
2021$216,351-▼ $9,877$7,439$197,269
2020$163,610-▲ $61,682$7,196$216,351
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cary LiebermanExecutive DirectorFT$118,209$9,876$128,085

Board Members and Trustees

NameTitle
Vi JaquaPresident
Angie Robinson-greinVice President
Amber SukljeBoard Member
Jen BiglanBoard Member
Mary ReillyBoard Member
Meri BrandtBoard Member
Mike MauldingBoard Member
Renee WattsBoard Member
Sandy SmalleyBoard Member
Lilly StormentSecretary
Sam MaslinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,156,899
Program Service Revenue
$1,211,267
Investment Income
$247,872
Other Revenue
$64,609
All Other Contributions
$2,897,416
Change in Net Assets
$573,494

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies31,140$56,631Fair Market Value (FMV)
Food Inventory500$9,967Fair Market Value (FMV)
Other Non Cash Contri Table150$2,070Fair Market Value (FMV)
Other Non Cash Contri Table50$137Fair Market Value (FMV)
Total Noncash Contributions31,840$68,805-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,678,685
Revenue Not Reported on Financial Statements
$1,962
Revenue Not Reported on Form 990
$-33,841
Total Revenue per Audited Statements
$4,644,844
Total Revenue per Form 990
$4,680,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,729,938
Other Expenses$1,377,215
Total Fundraising Expense$346,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,916,281$177,551$51,231$2,145,063
Other Employee Benefits$238,727$22,381$16,666$277,774
Depreciation Depletion$266,385$5,550$5,550$277,485
Payroll Taxes$153,949$21,625$6,584$182,158
Advertising$1,203$224$176,728$178,155
Current Officers, Directors, Trustees, and Key Employees$12,494$74,966$37,483$124,943
Occupancy$77,177$2,539$1,909$81,625
Interest$75,863$1,580$1,580$79,023
Office Expenses$33,539$1,730$31,857$67,126
Insurance$38,969$4,326$812$44,107
All Other Expenses$39,243--$39,243
Fees for Services Other$22,724$1,177$14,596$38,497
Other Expenses$31,639$6,756$736$38,395
Conferences and Meetings$33,414$2,818$583$36,815
Fees for Services Accounting-$18,800-$18,800
Fees for Service Investment Mgmnt Fees-$1,962-$1,962
Fees for Services Legal-$946-$946
Total Functional Expenses$3,415,171$345,667$346,315$4,107,153

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,107,153
Total Expenses per Audited Statements$4,101,213
Expenses per Audited Statements$4,098,435
Expenses Not Reported on Financial Statements$8,718
Other Expense Adjustments$6,756
Expenses Not Reported on Form 990$2,778
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$118,433
Fundraising Direct Expenses$87,731
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bark in the Park$124,458$72,048$43,734$28,314
Gala$253,458$46,385$43,997$2,388
Total Events$377,916$118,433$87,731$30,702
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviews by the finance committee and distributed to all board members prior to filing.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer and member of a commitee with governing board delegated powers annually signs a statement which affirms they: (a) have received a copy of the conflict of interest policy (b) have read and understand the policy (c) have agreed to comply with the policy (d) understand the organization is charitable and in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Section B, Line 15

The board reviews compensation data as a part of annual review and salary adjustments. Compensation agreements and benefits are reviewed for reasonableness, based on comparable survey information and the result of arms-length bargaining. This process was performed february 2025.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public by written or in-person request. The most recent year's audited financial statements, as well as the 990 and 990-t, are available on the organization's website. Additionally, copies of the most recent and past year's 990's are available for download from third party websites, including guidestar and charity navigator.

Filing and Contact Details

Filer

Filer Name
Greenhill Humane Society Spca
EIN
93-0467412
Phone
5416891503
Address
88530 GREEN HILL ROAD, EUGENE, OR 97402

Signing Officer

Name
Cary Lieberman
Title
Executive Director
Phone
5416891503
Signed
2026-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cary Lieberman
Formed
1944
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
69
Volunteers
787

Preparer

Firm
Smith Marion & Co
Address
1940 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A - Program Service Accomplishments

Sheltering and adoptions - during the year ended june 30, 2025, greenhill humane society, spca cared for 4,293 animals in its sheltering, return to owner, adoption and transfer programs. During the year ended june 30, 2025, the organization cared for 2,170 cats, 1,828 dogs, and 295 other animals. The organization continues to maintain one of the highest live release rates in the country. The organization saved 93% of the dogs that came to the shelter, 94% of the cats, and 97% of the other animals. Overall, the organization's live release rate for the year ended june 30, 2025, was 94%. The organization runs the second chance program which receives animals from other shelters and animal welfare agencies in oregon, california, and beyond, giving them a second chance at finding a loving home when time and resources have run out at their shelter. During the year ended june 30, 2025, 135 animals were cared for through this program. During the year ended june 30, 2025, a monthly average of 330 volunteers contributed 34,137 hours, and 272 foster families cared for 698 animals. Volunteers and foster families help in the daily care, training, socializing and rehabilitation of animals brought to the shelter. The volunteer and foster program works with schools, community service programs and the general public to help promote humane education through hands-on animal welfare experience. Spay/neuter services the organization has an on-site veterinary medical clinic that performs spay/neuter services, essential surgeries, and a trap/neuter/return program. All of the animals at the organization are provided with medical care and an environment that includes behavior training and enrichment programs. During the year ended june 30, 2025, the organization performed 3,893 surgeries in their medical clinic including 3,796 spay/neuter surgeries and 97 other essential surgeries. Greenhill's trap/neuter/return & shelter/neuter/return programs (tnr/snr) provide free and low-cost spay/neuter surgeries for free-roaming, unowned community cats within lane county. During the year ended june 30, 2025, the organization performed 1396 spay/neuter surgeries through these programs. Pet pantry greenhill humane society, spca offers programs to support people with pets. Greenhill's pet pantry offers pet food and supplies to people in need and works with local organizations to distribute the resources where they are most needed. In the year ended june 30, 2025, the organization's pet pantry distributed over 79 tons of pet food and 20 tons of cat litter. Community outreach and humane education - educating the community and promoting the animals and programs of greenhill humane society, spca is crucial to helping achieve the vision of finding loving homes for all animals. The organization reaches out to schools and other groups to educate about the importance of responsible pet ownership and the humane treatment of animals. The organization participates in off-site adoption and awareness events, and photos and descriptions of animals available for adoption are available on the organization's website and major on-line "petworking" sites. The organization's website receives an average of 3,562 views per day. In the year ended june 30, 2025, the organization's outreach and education program reached more than 4,900 children and adults.

Financial Statement Notes

PART IV, LINE 2B:

The organization is the trustee for a pet trust account.

PART V, LINE 4:

The intended use for the endowment fund is for general expenditures.

PART X, LINE 2:

The organization recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization's income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations. The organization would recognize interest and penalties related to income tax matters in operating expenses. Management has concluded that there were no uncertain tax positions as of june 30, 2025. The organization is subject to income tax examinations by tax authorities for the years ended june 30, 2022 and later.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

License fee discount -6,756.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

License fee discount 6,756.

Part IV, Line 1B - Contributions or Other Assets Not Included on B/S

The organization is the trustee for a pet trust account.

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IRS990/ActivityOrMissionDesc0GREENHILL HUMANE SOCIETY, SPCA PROVIDES CARE AND SHELTER FOR ANIMALS, SUPPORT AND RESOURCES FOR PEOPLE, AND EDUCATION TO PROMOTE THE HUMANE TREATMENT OF ANIMALS.
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