Civic Intelligence

Willamette Humane Society

990 • Fiscal year 2017 • EIN 93-0577975

Jul 01, 2016 to Jun 30, 2017 • Filed on May 04, 2018

4246 Turner Rd SESalem, OR 97317

(503) 585-5900

Siviq Scores

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

Liabilities / Assets

19th percentile

0.01x

Higher debt load relative to assets than 19% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

17th percentile

0.03x

Higher debt load relative to revenue than 17% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

94th percentile

63%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

75th percentile

20%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$8,516,455

Up $3,286,774 (+63%) from 2016

Net Assets

Up

$8,393,524

Up $3,295,204 (+65%) from 2016

Liabilities

Down

$122,931

Down $8,430 (-6.4%) from 2016

Revenue

Up

$3,977,238

Up $649,854 (+20%) from 2016

Expenses

Up

$2,668,440

Up $58,698 (+2.2%) from 2016

Net Income

Up

$1,308,798

Up $591,156 (+82%) from 2016

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

2017

Assets$8,516,455
Liabilities$122,931
Net Assets$8,393,524

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

2017

Revenue$3,977,238
Expenses$2,668,440
Net Income$1,308,798
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 4, 2018
Return Version
2016v3.0
Gross Receipts
$4,319,058
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$1,043,810$2,199,667▲ $1,155,857
Land, Buildings, and Equipment, Net$1,801,852$1,759,710▼ $42,142
Savings and Temporary Cash Investments$333,348$1,111,327▲ $777,979
Cash and Non-Interest-Bearing Accounts$28,166$194,502▲ $166,336
Inventories for Sale or Use$18,945$19,343▲ $398
Prepaid Expenses and Deferred Charges$20,696$16,570▼ $4,126
Accounts Receivable$5,721$3,629▼ $2,092
Pledges and Grants Receivable$61,040$1,000▼ $60,040
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$5,229,681$8,516,455▲ $3,286,774
Other Assets Total$1,916,103$3,210,707▲ $1,294,604
Liabilities
Accounts Payable and Accrued Expenses$119,846$103,596▼ $16,250
Deferred Revenue$11,515$19,335▲ $7,820
Total Liabilities$131,361$122,931▼ $8,430
Net Assets / Fund Balance
Unrestricted Net Assets$3,041,835$4,443,412▲ $1,401,577
Temporarily Rstr Net Assets$1,461,832$3,334,178▲ $1,872,346
Permanently Rstr Net Assets$594,653$615,934▲ $21,281
Total Net Assets Fund Balance$5,098,320$8,393,524▲ $3,295,204
Total Liabilities and Net Assets / Fund Balance$5,229,681$8,516,455▲ $3,286,774

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,255,756-$3,255,756
Equipment$458,954-$458,954
Land$12,621-$12,621
Other Land Buildings$-1,967,621$1,967,621-
Other Assets Org$40,818--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$285,841$176,458▲ $45,498$15,958$488,791
2016$208,182$100,000▼ $8,286$11,679$285,841
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bj AndersenExecutive DirectorFT$79,048$7,513$86,561
Lynn ChriestensonFinance DirectoFT$58,687$6,613$65,300

Board Members and Trustees

NameTitle
Linda WestPast President
Mel MonroePresident
Don Judson DVMDirector
Jean DionDirector
Jenn SmithDirector
Jenny HudsonDirector
Kate HagerDirector
Paula FordhamDirector
Terri EllenDirector
Terri Jackson DvmDirector
Tracy CrandallDirector
Shannon PriemSecretary
Terry WadeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,162,955
Program Service Revenue
$493,728
Investment Income
$22,009
Other Revenue
$298,546
All Other Contributions
$3,010,895
Change in Net Assets
$1,308,798

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 Inventory319$47,942Fair Market
Other Non Cash Contri Table466$47,457Fair Market
Securities Publicly Traded3$5,065Trade Value
Total Noncash Contributions788$100,464-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,025,033
Revenue Not Reported on Financial Statements
$-47,795
Revenue Not Reported on Form 990
$281,944
Other Revenue Adjustments
$-47,795
Total Revenue per Audited Statements
$4,306,977
Total Revenue per Form 990
$3,977,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,750,040
Other Expenses$918,400
Total Fundraising Expense$406,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,108,734$43,803$188,128$1,340,665
Occupancy$88,915$8,835$60,902$158,652
Current Officers, Directors, Trustees, and Key Employees$63,888$67,988$19,985$151,861
Payroll Taxes$111,013$16,391$20,248$147,652
Depreciation Depletion$104,308$4,796$10,790$119,894
Other Employee Benefits$72,433$9,483$16,797$98,713
All Other Expenses$42,961$1,839$20,034$64,834
Office Expenses$20,365$5,376$11,093$36,834
Advertising$31,367-$1,166$32,533
Other Expenses$28,794$683$42,662$28,794
Insurance$25,324$-232-$25,092
Travel$14,214$1,884$335$16,433
Fees for Services Accounting-$15,525-$15,525
Pension Plan Contributions$3,060$4,736$3,353$11,149
Information Technology$8,552$66$1,479$10,097
Fees for Services Other$5,227$2,800$1,239$9,266
Conferences and Meetings$2,590$2,545$1,287$6,422
Total Functional Expenses$13,751$186,518$3,438$17,189

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,844,104
Expenses per Audited Statements$2,668,440
Total Expenses per Form 990$2,668,440
Expenses Not Reported on Form 990$175,664
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$34,400
Fundraising Gross Income$19,942
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Willamutt Strut$37,405-$7,341-
Bowsers Boobash$127,845$13,190$11,970$1,220
Total Events$172,002$19,942$34,400$-14,458
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
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, 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
Mel Monroe
Title
Current President
Signed
2018-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mel Monroe
Formed
1965
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
82
Volunteers
1,000

Preparer

Firm
Hoots Baker & Wiley
Address
2001 FRONT STREET NE SUITE 120, SALEM, OR 97301
Preparer
Shari K Scoles
Phone
5035851782
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5: Foster Program: WHS expanded sheltering services with 1089 pets entering into the foster program. A total of 205 foster families provided the time, love, medical treatment, or rehabilitative training necessary for these special pets with individualized barriers to adoption. The foster coordinator also recruited, trained and managed 104 new foster families for bottle babies in need of extra time, care, and attention before they are ready for adoption. OTHER PROGRAM SERVICES 6: Volunteers: For fiscal year 2016/17, WHS tracked onsite hours separately from foster data. This allows for a more accurate measurement of the impact of the "second shelter" versus "onsite" volunteers. In 2016/17, 778 onsite volunteers contributed 45,025 hours, a decrease of 2.5% from 2015/16. This was the equivalent of 21.65 full time employees. The average number of hours per volunteer was 57.87, an increase of 3.5% from the last fiscal year.Onsite 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 locations, conducted trainings for new volunteers, and led the organization through service on the Board of Directors. OTHER PROGRAM SERVICES 7: Community Spay Neuter Assistance: WHS Spay & Neuter clinic conducted 4965 spay and neuter surgeries for owned pets, community cats, and shelter pets. 61 WHS sheltered pets received additional procedures such as dental cleanings and extractions, amputations, growth removals, etc. to improve health and enhance adoptability of shelter pets that were already sterilized at intake. WHS is a key coordinator of the Marion Polk Community Cat Program. The goal of the group is reducing shelter euthanasia rates for cats by increasing access to free or highly subsidized spay and neuter surgeries for free-roaming community cats (feral/stray/at large/un-owned). 1239 cats were brought to the clinic for this service. The community cat package includes the sterilization surgery, flea, ear mite and deworming treatments, vaccines including Rabies, and ear-tipping (to identify sterile status). Cat intake declined and cat euthanasia in the shelter dropped by 60% over the previous year.

Other Changes In Net Assets Or Fund Balances - Other Increases

CHANGE IN VALUE OF TRUSTS and ASSETS OF OTHERS = $117904

Financial Statement Notes

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

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

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

Change in value of trusts $117904

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IRS990/Desc0Shelter and Medical care: Willamette Humane Society has made strong progress in life-saving goals this fiscal year. 93% of animals brought into the shelter were saved: 2,681 through adoption, 166 animals were returned to their owners, and 606 were transferred to partners for guaranteed live placement, equating to 96% of dogs and 91% of cats. The combined live release rate was a 10% increase over the prior year. A dramatic increase in bottle baby foster families helped save 229 more cats this year. Many of these pets were adopted at five off-site locations, including 247 kittens adopted at the Kitten Kaboodle store in the Salem Center Mall. Off-site adoption partners allow WHS to house more animals available for adoption to the public without overcrowding shelter kennels, and in locations accessible by public transportation.WHS provides 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 complimentary medical insurance, coupons, and discounts on a wide variety of dog training classes and one-on-one behavior consulting.This year, WHS received 4122 dogs, cats and 9 assorted stray small pets and wildlife from Marion and Polk counties. 635 of those animals were adoptable pets transferred from overcrowded shelters, both in and out of county. Euthanasia and/or cremation services were requested by owners for 399 animals. All stray, surrendered and transferred cats and dogs 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.
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