Civic Intelligence

Greenhill Humane Society Spca

990 • Fiscal year 2016 • EIN 93-0467412

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 20, 2017

88530 Green Hill RoadEugene, OR 97402

(541) 689-1503

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

85th percentile

29%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$74,135

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

93rd percentile

61%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

90th percentile

59%

Faster revenue growth than 90% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,386,922

Up $900,949 (+61%) from 2015

Net Assets

Up

$2,247,487

Up $895,171 (+66%) from 2015

Liabilities

Up

$139,435

Up $5,778 (+4.3%) from 2015

Revenue

Up

$3,089,260

Up $1,146,966 (+59%) from 2015

Expenses

Up

$2,194,089

Up $37,111 (+1.7%) from 2015

Net Income

Up

$895,171

Up $1,109,855 (+517%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$2,386,922
Liabilities$139,435
Net Assets$2,247,487

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$3,089,260
Expenses$2,194,089
Net Income$895,171
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 20, 2017
Return Version
2015v3.0
Gross Receipts
$3,147,242
Mission and Program Overview

Mission

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

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$556,986$1,151,920▲ $594,934
Cash and Non-Interest-Bearing Accounts$437,427$587,084▲ $149,657
Accounts Receivable$93,126$379,639▲ $286,513
Investments Program Related$208,426--
Inventories for Sale or Use$10,068$26,830▲ $16,762
Prepaid Expenses and Deferred Charges$13,170$1,491▼ $11,679
Total Assets$1,485,973$2,386,922▲ $900,949
Other Assets Total$166,770$239,958▲ $73,188
Liabilities
Other Liabilities$100,501$112,336▲ $11,835
Accounts Payable and Accrued Expenses$33,156$27,099▼ $6,057
Total Liabilities$133,657$139,435▲ $5,778
Net Assets / Fund Balance
Unrestricted Net Assets$1,311,186$1,705,873▲ $394,687
Temporarily Rstr Net Assets$41,130$541,614▲ $500,484
Total Net Assets Fund Balance$1,352,316$2,247,487▲ $895,171
Total Liabilities and Net Assets / Fund Balance$1,485,973$2,386,922▲ $900,949

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$879,008$425,794$1,304,802
Equipment$42,936$191,673$234,609
Land$202,792-$202,792
Leasehold Improvements$24,933$69,940$94,873
Other Land Buildings$2,251$36,228$38,479
Other Assets Org$94,766--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cary LiebermanExecutive DiFT$74,135$74,135

Board Members and Trustees

NameTitle
Cathy WorthingtonPresident
Christy McelroyTrustee
Danielle LivingstonTrustee
Lisa MccourtTrustee
Lisa RomanoTrustee
Lisa SchorTrustee
Robbin FreedmanTrustee
Willy HartTrustee
Amy ValentinePast Preside
Renee WattsSecretary
Amanda WeselakTreasurer
Josh SmithVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,127,688
Program Service Revenue
$821,258
Investment Income
$-2,752
Other Revenue
$143,066
All Other Contributions
$2,127,688
Change in Net Assets
$895,171

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential3$625,000Fair Market Value (FMV)
Food Inventory155$7,303Fair Market Value (FMV)
Other Non Cash Contri Table14$7,090Fair Market Value (FMV)
Drugs and Medical Supplies39$4,635Fair Market Value (FMV)
Other Non Cash Contri Table9$2,139Fair Market Value (FMV)
Total Noncash Contributions220$646,167-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,089,260
Revenue Not Reported on Form 990
$24,948
Total Revenue per Audited Statements
$3,114,208
Total Revenue per Form 990
$3,089,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,558,235
Other Expenses$635,854
Total Fundraising Expense$239,567
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,086,371$107,941$89,602$1,283,914
All Other Expenses$132,975$7,192$25,560$165,727
Payroll Taxes$126,575$10,972$9,714$147,261
Other Employee Benefits$105,959$11,875$9,226$127,060
Depreciation Depletion$46,059$1,486$1,981$49,526
Other Expenses$38,636$591$788$40,015
Fees for Services Other$8,486$403$14,205$23,094
Fees for Services Legal$21,698$11$14$21,723
Fees for Services Accounting$16,089$519$692$17,300
Total Functional Expenses$1,812,788$141,734$239,567$2,194,089

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,219,037
Expenses per Audited Statements$2,194,089
Total Expenses per Form 990$2,194,089
Expenses Not Reported on Form 990$24,948
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$138,592
Fundraising Direct Expenses$36,377
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bark in the Par$85,074$85,074$23,995$61,079
Art for Animals$53,518$53,518$12,382$41,136
Total Events$138,592$138,592$36,377$102,215
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Payroll Taxes$106,187
Other Current Liabilities$6,149
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 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, Page 6, Part VI, Line 11B

The 990 is reviewed by the finance committee and distributed to all board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer and member of a committee with governing board delegated powers annually signs a statement which affirms they have: a.received a copy of the conflicts of interest policy b.has read and understands the policy c.has agreed to comply with the policy d.understands 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, Page 6, Part VI, Line 15A

Executive committee of 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 arm's length bargaining.

Form 990, Page 6, Part VI, Line 15B

Executive committee of 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 arm's length bargaining.

Form 990, Page 6, Part VI, 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 990t are available on the organization's website. Additionally, copies of the most recent and past year's 990's are made available for download from 3rd 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
2017-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cary Lieberman
Formed
1944
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
67
Volunteers
949

Preparer

Firm
Melinda Handy CPA LLC
Address
386 Q ST, SPRINGFIELD, OR 97477-2140
Preparer
Melinda Handy
Phone
5417440000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Form 990, Page 2, Part III, Line 4A

The organization runs the second chance program which receives animals from other shelters and animal welfare agencies in oregon and california, giving them a second chance at finding a loving home when the time and resources have run out at their shelter. During the year ended june 30, 2016, 282 animals were cared for through this program. Greenhill humane society, spca has approximately 326 active volunteers and 117 active foster families per month. During the year ended june 30, 2016, approximately 949 volunteers contributed 34,060 hours. 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.

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IRS990/ActivityOrMissionDesc0GREENHILL 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.
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IRS990/Desc0SHELTERING AND ADOPTIONS - DURING THE YEAR ENDED JUNE 30, 2016, GREENHILL HUMANE SOCIETY SPCA, OPERATED TWO ANIMAL SHELTERS IN EUGENE, OREGON AND CARED FOR 3,033 ANIMALS IN ITS SHELTERING, RETURN TO OWNER, ADOPTION AND TRANSFER PROGRAM. DURING THE YEAR ENDED JUNE 30, 2016, THE ORGANIZATION CARED FOR 1,396 CATS, 1,500 DOGS AND 137 OTHER ANIMALS. THE ORGANIZATION CONTINUES TO MAINTAIN ONE OF THE HIGHEST LIVE RELEASE RATES IN THE COUNTRY. THE ORGANIZATION SAVED 96% OF THE DOGS THAT CAME TO THE SHELTERS, 87% OF THE CATS, AND 86% OF THE OTHER ANIMALS. OVERALL, THE ORGANIZATION'S LIVE RELEASE RATE FOR THE YEAR ENDED JUNE 30, 2016 IS 91%. CONTINUED - SEE SCHEDULE O CONTINUED FROM STATEMENT OF PROGRAM SERVICES ACCOMPLISHMENTS THE ORGANIZATION RUNS THE SECOND CHANCE PROGRAM WHICH RECEIVES ANIMALS FROM OTHER SHELTERS AND ANIMAL WELFARE AGENCIES IN OREGON AND CALIFORNIA, GIVING THEM A SECOND CHANCE AT FINDING A LOVING HOME WHEN THE TIME AND RESOURCES HAVE RUN OUT AT THEIR SHELTER. DURING THE YEAR ENDED JUNE 30, 2016, 282 ANIMALS WERE CARED FOR THROUGH THIS PROGRAM. GREENHILL HUMANE SOCIETY, SPCA HAS APPROXIMATELY 326 ACTIVE VOLUNTEERS AND 117 ACTIVE FOSTER FAMILIES PER MONTH. DURING THE YEAR ENDED JUNE 30, 2016, APPROXIMATELY 949 VOLUNTEERS CONTRIBUTED 34,060 HOURS. 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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
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IRS990/MissionDesc0GREENHILL 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.
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IRS990/PrincipalOfficerNm0CARY LIEBERMAN
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IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT INCOME
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IRS990/ProgramServiceRevenueGrp/Desc2LICENSING INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1202184
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228230
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt413835
IRS990/ProgSrvcAccomActy2Grp/Desc0SPAY/NEUTER SERVICES - THE ORGANIZATION PROVIDES SPAY/NEUTER SERVICES, A MEDICAL CLINIC, BEHAVIOR TRAINING, 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 EXERCISE PROGRAMS. DURING THE YEAR ENDED JUNE 30, 2016, THE ORGANIZATION PERFORMED 2,257 SPAY/NEUTER SURGERIES AND 256 OTHER ESSENTIAL SURGERIES IN THEIR MEDICAL CLINIC. TRAP/NEUTER/RETURN PROGRAM (TNR) PROVIDES FREE SPAY/NEUTER SURGERIES FOR FREE-ROAMING CATS WITHIN LANE COUNTY. DURING THE YEAR ENDED JUNE 30, 2016, THE ORGANIZATION PERFORMED 1,010 FREE SPAY/NEUTER SURGERIES THROUGH THIS PROGRAM.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt013835
IRS990/ProgSrvcAccomActy3Grp/Desc0HUMANE EDUCATION AND COMMUNITY OUTREACH - 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 1,594 VISITS PER DAY. IN THE YEAR ENDED JUNE 30, 2016, THE ORGANIZATION'S OUTREACH AND EDUCATION PROGRAM REACHED 17,130 CHILDREN AND ADULTS.
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IRS990ScheduleD/DonatedServicesUseFcltsAmt024948
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Document Assets

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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