Civic Intelligence

Willamette Humane Society

EIN 93-0577975 • 501(c)3 • Salem, OR

Profile

Serving Marion and Polk County Oregon since 1965, the Willamette Humane Society (WHS) mission is to provide compassionate services for pets and people. We are committed to positive service to all and the recognition that through supporting individuals, families and households, we can improve pets lives.WHS services are provided through the generosity of our donors and volunteers, community partners and compassionate staff.

4246 Turner Rd SESalem, OR 97317

www.whs4pets.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $8,544,155 (-100%) from 2021

Liabilities

Down

$0

Down $133,091 (-100%) from 2021

Net Assets

Down

$0

Down $8,411,064 (-100%) from 2021

Revenue

Down

$3,151,734

Down $848,327 (-21%) from 2021

Expenses

Up

$3,489,580

Up $386,245 (+12%) from 2021

Net Income

Down

-$337,846

Down $1,234,572 (-138%) from 2021

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $4,223,200Liabilities 2012: $86,353Net Assets 2012: $4,136,8472012Assets 2013: $3,939,750Liabilities 2013: $81,053Net Assets 2013: $3,858,6972013Assets 2014: $3,990,578Liabilities 2014: $93,907Net Assets 2014: $3,896,6712014Assets 2015: $4,398,710Liabilities 2015: $151,627Net Assets 2015: $4,247,0832015Assets 2016: $5,229,681Liabilities 2016: $131,361Net Assets 2016: $5,098,3202016Assets 2017: $8,516,455Liabilities 2017: $122,931Net Assets 2017: $8,393,5242017Assets 2018: $7,870,267Liabilities 2018: $143,883Net Assets 2018: $7,726,3842018Assets 2019: $7,541,934Liabilities 2019: $159,045Net Assets 2019: $7,382,8892019Assets 2020: $7,467,957Liabilities 2020: $492,492Net Assets 2020: $6,975,4652020Assets 2021: $8,544,155Liabilities 2021: $133,091Net Assets 2021: $8,411,0642021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $2,198,7652012Expenses 2013: $2,086,9282013Revenue 2014: $1,904,031Expenses 2014: $2,176,684Net Income 2014: -$272,6532014Revenue 2015: $2,545,168Expenses 2015: $2,307,605Net Income 2015: $237,5632015Revenue 2016: $3,327,384Expenses 2016: $2,609,742Net Income 2016: $717,6422016Revenue 2017: $3,977,238Expenses 2017: $2,668,440Net Income 2017: $1,308,7982017Revenue 2018: $2,301,453Expenses 2018: $2,973,386Net Income 2018: -$671,9332018Revenue 2019: $2,656,401Expenses 2019: $3,129,374Net Income 2019: -$472,9732019Revenue 2020: $2,474,267Expenses 2020: $3,039,777Net Income 2020: -$565,5102020Revenue 2021: $4,000,061Expenses 2021: $3,103,335Net Income 2021: $896,7262021Revenue 2022: $3,151,734Expenses 2022: $3,489,580Net Income 2022: -$337,8462022

Highlighted filing

2022

Revenue$3,151,734
Expenses$3,489,580
Net Income-$337,846

Filings

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 14, 2022
Return Version
2020v4.0
Gross Receipts
$4,195,604
Mission and Program Overview

Mission

Serving Marion and Polk County Oregon since 1965, the Willamette Humane Society (WHS) mission is to establish, maintain and enhance the bond between pets and people. We are committed to positive service to all and the recognition that through supporting individuals, families, and households, we can improve pet's lives.WHS services are provided through the generosity of our donors, sponsors and volunteers, community partners and compassionate staff.

WHS is dedicated to establishing, maintaining, and enhancing the bond between companion animals and people of Marion and Polk counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,647,154$2,513,341▲ $866,187
Land, Buildings, and Equipment, Net$2,128,062$2,000,776▼ $127,286
Savings and Temporary Cash Investments$337,033$633,903▲ $296,870
Pledges and Grants Receivable-$255,593-
Inventories for Sale or Use$15,999$6,090▼ $9,909
Cash and Non-Interest-Bearing Accounts$244,809$5,501▼ $239,308
Prepaid Expenses and Deferred Charges$5,967$4,102▼ $1,865
Accounts Receivable$3,335$3,494▲ $159
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$7,467,957$8,544,155▲ $1,076,198
Other Assets Total$3,085,598$3,121,355▲ $35,757
Liabilities
Unsecured Notes Loans Payable$375,000--
Accounts Payable and Accrued Expenses$117,302$119,871▲ $2,569
Deferred Revenue$190$13,220▲ $13,030
Total Liabilities$492,492$133,091▼ $359,401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,841,831$5,491,105▲ $1,649,274
Net Assets With Donor Restrictions$3,133,634$2,919,959▼ $213,675
Total Net Assets Fund Balance$6,975,465$8,411,064▲ $1,435,599
Total Liabilities and Net Assets / Fund Balance$7,467,957$8,544,155▲ $1,076,198

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,195,795-$3,195,795
Land$678,754-$678,754
Equipment$559,166-$559,166
Leasehold Improvements$74,937-$74,937
Other Land Buildings$-2,507,876$2,507,876-
Other Assets Org$30,589--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$742,546$2,425▲ $270,952$28,605$983,078
2020$588,399$175,686▲ $3,002$24,541$742,546
2019$511,231$63,183▲ $37,295$23,311$588,398
2018$488,791-▲ $48,478$21,493$511,233
2017$285,841$176,458▲ $45,498$15,958$488,791
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bj AndersenExecutive DirectorFT$104,795$8,038$112,833
Lynn ChriestensonFinance DirectoFT$70,459$6,994$77,453

Board Members and Trustees

NameTitle
Mel MonroePast President
Tracy CrandallPresident
Shannon KammermanVice President
Don Judson DVMDirector
Erin PascualDirector
Jenny HudsonDirector
Paula FordhamDirector
Shayna RogersDirector
Terri EllenDirector
Terri Jackson DvmDirector
Shannon PriemSecretary
Kate HagerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,308,397
Program Service Revenue
$313,185
Investment Income
$105,535
Other Revenue
$272,944
All Other Contributions
$2,775,854
Change in Net Assets
$896,726

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
Food Inventory2,306$28,826Fair Market
Other Non Cash Contri Table740$23,215Fair Market
Other Non Cash Contri Table45$12,555Fair Market
Drugs and Medical Supplies346$9,176Fair Market
Securities Publicly Traded2$6,178Trade Value
Total Noncash Contributions3,439$79,950-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,188,245
Other Expenses$915,090
Total Fundraising Expense$505,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,375,815$40,882$250,383$1,667,080
Payroll Taxes$143,072$17,299$26,758$187,129
Current Officers, Directors, Trustees, and Key Employees$28,474$131,398$26,215$186,087
Depreciation Depletion$109,048$12,469$13,109$134,626
Occupancy$67,392$7,919$58,435$133,746
Other Employee Benefits$98,449$7,373$18,093$123,915
Fees for Services Other$48,589$5,886$37,073$91,548
Information Technology$42,776$2,008$3,466$48,250
Advertising$1,965-$45,421$47,386
Office Expenses$14,081$4,162$21,991$40,234
Insurance$30,820$-17-$30,803
Pension Plan Contributions$16,685$4,024$3,325$24,034
Other Expenses$15,538$1,248$3,884$19,422
All Other Expenses$28,127$1,438$-19,728$9,837
Fees for Services Accounting-$7,325-$7,325
Conferences and Meetings$4,959$1,343$739$7,041
Travel$375$119$377$871
Total Functional Expenses$2,351,065$246,711$505,559$3,103,335
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,395
Fundraising Direct Expenses$23,088
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowsers Boobash$79,699$23,118$15,977$7,141
Willamutt Strut$20,344$1,277$27$1,250
Total Events$100,043$24,395$23,088$1,307
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

The 990 is sent via e-mail to board members for their review before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annually required to sign a form stating such.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

To job match and collect survey data for our industry and the non-profit industry and collect national and regional data.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

They are available to anyone who contacts us and requests them.

Filing and Contact Details

Filer

Filer Name
Willamette Humane Society
EIN
93-0577975
Phone
5035855900
Address
4246 TURNER RD SE, SALEM, OR 97317

Signing Officer

Name
Tracy Crandall
Title
President
Phone
5033622322
Signed
2022-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Crandall
Formed
1965
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
80
Volunteers
642

Preparer

Firm
Shari Kay Scoles CPA PC
Address
350 Mission St SE Ste 201, SALEM, OR 97302
Preparer
Shari Kay Scoles
Phone
5033613031
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Volunteers:After being furloughed for much of 2020 due to the pandemic, 160 on-site volunteers returned to work at WHS and contributed 12,792 hours at WHS and at the WHS Thrift Store. This was the equivalent of over 6 full-time employees, about half what it would be in a normal year. Conservatively calculated at minimum wage, the value of this support would be over $163,000. WHS volunteers support the mission in a variety of ways, including:Clean kennels, socialize cats, and walk dogsAssist in adoptions, intake, and administrationProvide grounds maintenance, facilities improvements and professional in-kind servicesDrive animals to veterinary specialist appointments and transfers, help with spay/neuter clinic operations, and help coordinate kitten foster programs.Staff the WHS Thriftstore, off-site adoption events, and assorted fundraising eventsProvide leadership for the organization through service on the Board of Directors OTHER PROGRAM SERVICES 5: OTHER PROGRAM SERVICES 6: Foster Program: The shelter stretches far beyond its walls with 914 cats, dogs, kittens, and puppies cared for in volunteer foster homes. These pets spent an average of over 12 weeks in foster care with 127 foster families. These families provided the time, love, socialization, medical treatment, or rehabilitative training necessary for each of these special pets with individualized barriers to adoption, including 755 kittens, many of whom were bottle babies needing round-the-clock care and attention before they were ready for adoption. OTHER PROGRAM SERVICES 7: Humane education and Outreach: The Humane Education and Outreach program reached over 1,154 people in Marion and Polk counties. This was significantly lower than past years due to effects of pandemic restrictions on in-person activities. WHS delivered 1,033 virtual classroom tours with presentations about safety, responsibility, and empathy for pets and reached over 1,055 elementary school students in the Salem Keizer school district. OTHER PROGRAM SERVICES 8: Pet Resource CenterPet Resource Specialists (PRS) are trained to assist the public with pet-related issues, helping locate resources for pets and people, in addition to screening and scheduling incoming pets. In FY 20-21, they responded to 14,936 calls, an increase of over 2600 calls. Most calls were regarding our primary services: 17 percent were questions relating to adoption. PRSs also responded to calls about stray cats (13 percent), surrendering a cat (11 percent) and surrendering a dog (9 percent). In addition, the public reached out to WHS to report a lost pet (9 percent) and to request end of life services (7 percent).

Other Changes In Net Assets Or Fund Balances - Other Decreases

CHANGE IN VALUE OF TRUSTS and ASSETS HELD BY OTHERS = -$254547

Other Changes In Net Assets Or Fund Balances - Other Decreases

Rounding = -$1

Other Changes In Net Assets Or Fund Balances - Other Increases

timing difference of recognition of PPP loan = $365000

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Earnings from endowment funds can be used for a variety of program services and capital improvement as outlined by the contribution document, will or trust. These include but are not limited to: maintenance and development of facilites and clinic, and other program services normally provided in the care and health of animals within Marion and Polk County.

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IRS990/MissionDesc0Serving Marion and Polk County Oregon since 1965, the Willamette Humane Society (WHS) mission is to establish, maintain and enhance the bond between pets and people. We are committed to positive service to all and the recognition that through supporting individuals, families, and households, we can improve pets' lives.WHS services are provided through the generosity of our donors, sponsors and volunteers, community partners, and compassionate staff.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Sheltering/Animal Care: This year 2,973 dogs and cats entered WHS for rehoming, crisis housing, or medical care. The average length of stay was between 14 and 17 days. Compassionate end of life services were provided by owner request for 160 pets. In spite of COVID-19 impacted operations, Willamette Humane Society has maintained life-saving initiatives and positive outcomes. This fiscal year, over 92 percent of animals brought into the shelter were saved: 1839 pets were adopted, 87 pets were returned to their owners, including 12 pets WHS cared for while their people were in crisis. 602 were transferred to partners, including 516 cats, through partnerships with the Cat Adoption Team, Oregon Humane Society, and others. Extensive resources of staff time, shelter space, and treatment costs were dedicated to helping successfully prepare pets to go home. Off-site adoption partnerships allow WHS to house more animals available for adoption and in locations more accessible to the public during the pandemic. Nearly 2,000 cats were adopted off-site at MeowTown, our adoption center located in a Petsmart retail store.In the same way pet owners have to make really tough decisions for their pets, WHS leadership elected euthanasia for 31 dogs and 176 cats with untreatable or unmanageable medical or behavioral quality of life issues. Zero healthy, rehabilitatable, or manageable pets were euthanized, and no pet was euthanized for space or time limits.
IRS990/ProgSrvcAccomActy3Grp/Desc0Veterinary Care: WHS Spay & Neuter ClinicThe WHS Spay & Neuter Clinic team performed 3762 spay and neuter surgeries in 2020-21: 695 owned pets, 1331 community cats, 212 pets from other rescue groups, and 1524 WHS shelter pets. The need for veterinary care can be a significant barrier to adoption. To improve quality of life for the pets and facilitate successful adoptions, clinic staff performed 151 additional procedures, such as dental cleanings and extractions, amputations, growth removals, and more, for shelter petsservices conservatively valued at over $24,000. There were fewer owned pets sterilized than last year due to COVID-19 impacts on clinic operations.WHS is the primary supporter of the Marion Polk Community Cat Program. The goal of this program is to reduce shelter euthanasia rates for felines by increasing access to free or highly subsidized spay and neuter surgeries for community cats (feral/stray/at large/un-owned). These efforts consequently reduce shelter intake, particularly for litters of unweaned, unowned kittens. WHS offers these services for unowned cats for no cost to Marion and Polk County residents.
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