Civic Intelligence

Willamette Humane Society

990 • Fiscal year 2015 • EIN 93-0577975

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 04, 2015

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

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

66th percentile

9.3%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

55th percentile

$73,204

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

73rd percentile

10%

Faster asset growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

34%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$4,398,710

Up $408,132 (+10%) from 2014

Net Assets

Up

$4,247,083

Up $350,412 (+9.0%) from 2014

Liabilities

Up

$151,627

Up $57,720 (+61%) from 2014

Revenue

Up

$2,545,168

Up $641,137 (+34%) from 2014

Expenses

Up

$2,307,605

Up $130,921 (+6.0%) from 2014

Net Income

Up

$237,563

Up $510,216 (+187%) from 2014

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

2015

Assets$4,398,710
Liabilities$151,627
Net Assets$4,247,083

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

2015

Revenue$2,545,168
Expenses$2,307,605
Net Income$237,563
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 4, 2015
Return Version
2014v5.0
Gross Receipts
$2,668,409
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$1,861,850$1,832,665▼ $29,185
Investments in Publicly Traded Securities$286,880$1,015,595▲ $728,715
Savings and Temporary Cash Investments$1,153,493$336,864▼ $816,629
Cash and Non-Interest-Bearing Accounts$26,415$175,515▲ $149,100
Pledges and Grants Receivable-$116,190-
Prepaid Expenses and Deferred Charges$19,272$19,244▼ $28
Inventories for Sale or Use$17,473$17,153▼ $320
Accounts Receivable$3,500$5,128▲ $1,628
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$3,990,578$4,398,710▲ $408,132
Other Assets Total$621,695$880,356▲ $258,661
Liabilities
Accounts Payable and Accrued Expenses$74,712$134,109▲ $59,397
Deferred Revenue$19,195$17,518▼ $1,677
Total Liabilities$93,907$151,627▲ $57,720
Net Assets / Fund Balance
Unrestricted Net Assets$3,274,651$3,032,527▼ $242,124
Permanently Rstr Net Assets$384,494$669,653▲ $285,159
Temporarily Rstr Net Assets$237,526$544,903▲ $307,377
Total Net Assets Fund Balance$3,896,671$4,247,083▲ $350,412
Total Liabilities and Net Assets / Fund Balance$3,990,578$4,398,710▲ $408,132

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,235,522-$3,235,522
Equipment$318,390-$318,390
Land$12,621-$12,621
Other Land Buildings$-1,733,868$1,733,868-
Other Assets Org$42,994--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$140,024$75,110▲ $2,337$7,490$208,182
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bj AndersenExecutive DirectorFT$66,125$7,079$73,204

Board Members and Trustees

NameTitle
Shannon PriemPast-President
Terry WadePresident
Jenny HudsonVice President
Beth JensenDirector
Brenda BublitzDirector
Kate HagerDirector
Linda WestDirector
Liz HendersonDirector
Tami JuDirector
Terri Jackson DvmDirector
Tracy CrandallDirector
Terri EllenSecretary
Mel MonroeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,735,911
Program Service Revenue
$305,044
Investment Income
$12,239
Other Revenue
$491,974
All Other Contributions
$1,566,999
Change in Net Assets
$237,563

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$53,432Fair Market
Securities Publicly Traded3$41,983Trade Value
Other Non Cash Contri Table100$26,919Fair Market
Total Noncash Contributions107$122,334-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,608,538
Revenue Not Reported on Financial Statements
$-63,370
Revenue Not Reported on Form 990
$112,850
Other Revenue Adjustments
$-63,370
Total Revenue per Audited Statements
$2,721,388
Total Revenue per Form 990
$2,545,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,348,111
Other Expenses$959,494
Total Fundraising Expense$329,711
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$819,687$74,057$169,333$1,063,077
Payroll Taxes$171,752$15,827$31,330$218,909
All Other Expenses$146,066$4,000$46,781$196,847
Depreciation Depletion$92,286$5,049$9,876$107,211
Current Officers, Directors, Trustees, and Key Employees$51,247$3,769$11,109$66,125
Advertising$50,219-$962$51,181
Other Expenses$42,773$975$2,152$45,900
Occupancy$5,852$3,048$29,304$38,204
Insurance$22,203$1,298-$23,501
Office Expenses$10,375$2,080$7,209$19,664
Fees for Services Accounting-$16,200-$16,200
Travel$2,563$1,011$369$3,943
Total Functional Expenses$13,506$127,314$3,375$16,881

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,370,975
Total Expenses per Audited Statements$2,370,975
Total Expenses per Form 990$2,307,605
Expenses Not Reported on Financial Statements$-63,370
Other Expense Adjustments$-63,370
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$49,958
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowsers Boo Bash$137,575-$16,748-
Willamutt Strut$28,020-$6,292-
Total Events$165,595-$45,803$-45,803
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

Filer Name
Willamette Humane Society
EIN
93-0577975
Phone
5035855900
Address
PO BOX 13005, SALEM, OR 97309

Signing Officer

Name
Linda West
Title
Current President
Signed
2015-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda West
Formed
1965
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
70
Volunteers
1,100

Preparer

Firm
Hoots Baker & Wiley Pc
Address
2001 FRONT STREET NE SUITE 120, SALEM, OR 97301
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.Due to personnel and program changes, the B&T program only served the public for 8 months this fiscal year. The program served 719 families and individuals, trained 173 dogs in classes, and 25 pets and their families in private consultations. In addition, WHS held 4 Jr. Trainer camps and a winter break camp serving 62 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 seminar, Dog Smart is offered bi-weekly to all adopters and the public. The Behavior Helpline, available to all community members, responded to 225 individual requests for assistance with companion animal behavior. OTHER PROGRAM SERVICES 5: Volunteers: 1100 volunteers contributed 67,048 hours last year, equal to approximately 32 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 2,148 spay and neuter surgeries for owned pets, 887 community cats and 1,551 for shelter pets, for a total of 4,586 surgeries. 136 WHS sheltered pets received additional procedures such as dental cleanings and extractions, amputations, growth removals, etc. to enhance adoptability at the time of spay/neuter, and 63 surgical procedures were performed on shelter pets that were already sterilized at intake. 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 983 pets entering into our foster program. Our foster coordinator recruited, trained and managed 223 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 65,417 people (includes visitors to WHS and the Thriftstore not counted elsewhere) and 8,255 animals. This fiscal year, our shelter and services reached 16% of the population and households of Marion and Polk counties.Note that the above expenses are for all program services listed.

Other Changes In Net Assets Or Fund Balances - Other Increases

Change in value of assets of others = $537

Other Changes In Net Assets Or Fund Balances - Other Increases

Change in value of trusts = $3139

Financial Statement Notes

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

Providing compassionate services to pets and people.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Change in value of trusts $3139 change in value of assets of others $538

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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/PrincipalOfficerNm0LINDA WEST
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IRS990/ProgramServiceRevenueGrp/Desc0Fees & Contracts Gov Agencies
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2SPAY/NEUTER CLINIC
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IRS990/ProgSrvcAccomActy2Grp/Desc0Shelter and Medical care: This year, we received 5,010 dogs, cats and 12 assorted stray small pets and wildlife from Marion and Polk counties. 397 of those animals were adoptable pets transferred from overcrowded shelters, both in and out of county. Euthanasia and/or cremation services were requested for 722 animals, with 354 animals deceased on arrival. A total of 4,297 stray, surrendered and transferred animals were given an initial health and behavior evaluation upon arrival that includes microchip scans and matches to lost pet reports. Animals in the adoption pool receive initial vaccinations, medical treatment, special diets or behavior modification depending on need to increase likelihood of adoption.
IRS990/ProgSrvcAccomActy3Grp/Desc0Adoption/Rehoming: 76.5% of animals brought into the shelter were saved this past year: 2,571 through adoption, 163 stray animals were returned to their owners, and 626 were transferred to partners for guaranteed live placement, equating to 90.3% of dogs and 70.6% of cats, a 12% increase over the prior year. 339 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 30-45 days of free medical insurance, coupons, and discounts on a wide variety of dog training classes.
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