Civic Intelligence

Willamette Humane Society

990 • Fiscal year 2014 • EIN 93-0577975

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

PO Box 13005Salem, OR 97309

(503) 585-5900

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.05x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

40th percentile

$36,168

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

47th percentile

1.3%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

57th percentile

6.7%

Faster revenue growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,990,578

Up $50,828 (+1.3%) from 2013

Net Assets

Up

$3,896,671

Up $37,974 (+1.0%) from 2013

Liabilities

Up

$93,907

Up $12,854 (+16%) from 2013

Revenue

$1,904,031

No earlier filing loaded for comparison.

Expenses

Up

$2,176,684

Up $89,756 (+4.3%) from 2013

Net Income

-$272,653

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$3,990,578
Liabilities$93,907
Net Assets$3,896,671

Operations Trend

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

2014

Revenue$1,904,031
Expenses$2,176,684
Net Income-$272,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$2,190,218
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.

Providing Compassionate Services to Pets and People

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,946,651$1,861,850▼ $84,801
Savings and Temporary Cash Investments$1,237,892$1,153,493▼ $84,399
Investments in Publicly Traded Securities$389,291$286,880▼ $102,411
Cash and Non-Interest-Bearing Accounts$15,978$26,415▲ $10,437
Prepaid Expenses and Deferred Charges$7,512$19,272▲ $11,760
Inventories for Sale or Use$16,970$17,473▲ $503
Accounts Receivable$4,612$3,500▼ $1,112
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$3,939,750$3,990,578▲ $50,828
Other Assets Total$320,844$621,695▲ $300,851
Liabilities
Accounts Payable and Accrued Expenses$81,053$93,907▲ $12,854
Total Liabilities$81,053$93,907▲ $12,854
Net Assets / Fund Balance
Unrestricted Net Assets$3,273,605$3,274,651▲ $1,046
Permanently Rstr Net Assets$384,494$384,494→ $0
Temporarily Rstr Net Assets$200,598$237,526▲ $36,928
Total Net Assets Fund Balance$3,858,697$3,896,671▲ $37,974
Total Liabilities and Net Assets / Fund Balance$3,939,750$3,990,578▲ $50,828

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,217,623-$3,217,623
Equipment$258,263-$258,263
Land$12,621-$12,621
Other Land Buildings$-1,626,657$1,626,657-
Other Assets Org$47,963--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$125,147-▲ $18,812$3,258$140,024
2013$116,498-▲ $9,871$1,023$125,147
2012$116,401-▲ $2,205$985$116,498
2011$93,295-▲ $25,061$948$116,401
2010$85,103-▲ $10,268$977$93,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan TowersExecutive DirectorFT$33,391$2,777$36,168
Lynn ChriestensonInterim Executive DirectorFT$10,000-$10,000

Board Members and Trustees

NameTitle
Shannon PriemPast-President
Terry WadePresident
Jenny HudsonVice President
Juan LopezDirector
Terri Jackson DvmDirector
Terri EllenSecretary
Mel MonroeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,081,412
Program Service Revenue
$309,576
Investment Income
$27,526
Other Revenue
$485,517
All Other Contributions
$916,492
Change in Net Assets
$-272,653

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 Inventory4$53,896Fair Market
Other Non Cash Contri Table100$18,279Fair Market
Securities Publicly Traded2$2,108Trade Value
Total Noncash Contributions106$74,283-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,960,065
Revenue Not Reported on Financial Statements
$-56,034
Revenue Not Reported on Form 990
$158,157
Other Revenue Adjustments
$-56,034
Total Revenue per Audited Statements
$2,118,222
Total Revenue per Form 990
$1,904,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,266,033
Other Expenses$910,651
Total Fundraising Expense$344,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$744,965$105,592$175,109$1,025,666
Payroll Taxes$144,148$19,495$30,556$194,199
All Other Expenses$114,779$7,814$56,889$179,482
Depreciation Depletion$90,164$10,287$10,768$111,219
Other Expenses$59,423$1,145$3,272$63,840
Current Officers, Directors, Trustees, and Key Employees$34,580$3,693$7,895$46,168
Advertising$40,450-$1,996$42,446
Occupancy$5,882$3,018$28,823$37,723
Insurance$24,434$1,666-$26,100
Office Expenses$7,603$3,041$6,853$17,497
Fees for Services Accounting-$11,795-$11,795
Travel$1,975$47$90$2,112
Total Functional Expenses$13,685$167,593$3,421$17,106

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,176,684
Expenses per Audited Statements$2,114,856
Total Expenses per Audited Statements$2,114,856
Expenses Not Reported on Financial Statements$61,828
Other Expense Adjustments$61,828
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$48,643
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$125,747-$17,197-
Event 2$34,353-$9,522-
Total Events$160,100-$46,946$-46,946
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
Audit committee
No
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, 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

EIN
93-0577975
Phone
5035855900

Signing Officer

Name
Terry Wade
Title
President
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Wade
Formed
1965
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
62
Volunteers
978

Preparer

Preparer
Helen a Bagley
Phone
5035851782
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: BEHAVIOR and TRAINING: WHS canine training curriculum includes basic and advanced training, puppy socialization and training, specialty, trick and agility classes, and off-leash supervised play groups for sheltered and owned dogs. The program offers individual consultations with WHSs certified dog trainer.This program served 358 households, trained352 Dogs in classes, and 31 pets and their families in private consultations. In addition, we held 4 Jr. Trainer camps and a winter break camp serving 60 middle-school youth learning elementary dog training and responsible pet care, while enhancing adoptability of resident shelter animals.Additionally, WHS offers pre-adoption consultations about dogs with specific behavioral needs in order to advise and instruct potential adopters. A free seminar, Intro to Training is offered bi-weekly to all adopters and the public. The Behavior Helpline, available to all community members, responded to 322 individual requests for assistance with companion animal behavior. OTHER PROGRAM SERVICES 5: VOLUNTEERS: 978 volunteers contributed 67,687 hours last year, for an all-time high equal to 32.5 FTE (equivalent full-time workers) or approximately 45% of our total workforce. Volunteers provided pets with compassionate care and training, cleaned kennels and staffed events, walked dogs, assisted in adoptions and administration, provided grounds maintenance, facilities improvements and professional in-kind services, drove animals to veterinary specialist appointments and transfers, helped with spay/neuter clinic operations, staffed several retail organizations and conducted trainings for new volunteers, and led the organization through service on the Board of Directors. OTHER PROGRAM SERVICES 6: COMMUNITY SPAY/NEUTER ASSISTANCE: WHS Spay & Neuter clinic conducted 2,581 spay and neuter surgeries for owned pets and 1,597 for shelter pets, for a total of 4,178 surgeries. 310 additional surgeries such as dental cleanings, amputations, growth removals, etc. were performed on WHS sheltered pets to enhance adoptability at the time of spay/neuter, and 43 surgical procedures were performed on shelter pets that were already sterilized at intake.This year, WHS, in conjunction with other cat shelter and rescue groups, formed the Marion Polk Community Cat Program, with the goal of increasing access to free or highly subsidized spay and neuter surgeries for free-roaming community cats (feral/stray/at large un-owned). 507 cats were brought to the clinic for this service. This free package includes the sterilization surgery, flea, ear mite and deworming treatment, vaccines including Rabies, and ear-tipping (to identify sterile status). OTHER PROGRAM SERVICES 7: FOSTER PROGRAM: We expanded our sheltering services with 938 pets entering into our foster program. Our foster coordinator recruited, trained and managed 135 foster families who opened their hearts and homes to our special abandoned or surrendered pets in need of extra time and attention to become suitable for adoption. Foster families provide the additional time, medical treatment or rehabilitative training necessary for these special pets with individualized barriers to adoption. OTHER PROGRAM SERVICES 8: TOTAL PEOPLE AND ANIMALS SERVED: 61,740 people (includes visitors to WHS and the Thriftstore not counted elsewhere) and 8,804 animals. This fiscal year, our shelter and services reached 15.42% of the population of Marion and Polk counties.Note that the above expenses are for all program services listed.

Financial Statement Notes

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

To promote the welfare of animals

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Parking lot rental expense $13185 fundraising costs $48643

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IRS990/MissionDesc0Serving 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ADOPTION/REHOMING: 66.3% of animals brought into the shelter were saved this past year: 2,509 through adoption, 129 stray animals were returned to their owners, and 520 were transferred to partners for guaranteed live placement, equating to 88.5% of dogs and 58.6% of cats. 187 of these animals were adopted at 4 offsite locations, allowing us to house more animals available for adoption to the public without overcrowding our shelter kennels, and in locations accessible by public transportation.We provide an exceptional adoption package that includes a veterinary exam, spay or neuter surgery, microchip and registration, collar and personalized ID tag, leash and/or carrier, first vaccination, de-worming and many other benefits including 30 days of free medical insurance, coupons, and a free introductory dog training class.
IRS990/ProgSrvcAccomActy3Grp/Desc0HUMANE EDUCATION: Our youth education program promoting humane treatment of animals and pet-child safety reached 5,199 children in Marion and Polk counties. 3,447 students in area schools received valuable lessons about personal safety around animals, proper pet care and compassion for animals. 883 students and adults attended 38 shelter tours, 130 students took part in 10 summer camps and 25 birthday parties brought 714 friends and family members to the shelter to celebrate and learn about animals to strengthen the bond between pets and people.
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