Civic Intelligence

Willamette Humane Society

990 • Fiscal year 2018 • EIN 93-0577975

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 13, 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

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.06x

Higher debt load relative to revenue than 27% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

9th percentile

-29%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$101,125

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

14th percentile

-7.6%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-42%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$7,870,267

Down $646,188 (-7.6%) from 2017

Net Assets

Down

$7,726,384

Down $667,140 (-7.9%) from 2017

Liabilities

Up

$143,883

Up $20,952 (+17%) from 2017

Revenue

Down

$2,301,453

Down $1,675,785 (-42%) from 2017

Expenses

Up

$2,973,386

Up $304,946 (+11%) from 2017

Net Income

Down

-$671,933

Down $1,980,731 (-151%) from 2017

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

2018

Assets$7,870,267
Liabilities$143,883
Net Assets$7,726,384

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

2018

Revenue$2,301,453
Expenses$2,973,386
Net Income-$671,933
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$3,813,642
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$2,199,667$2,488,246▲ $288,579
Land, Buildings, and Equipment, Net$1,759,710$2,376,228▲ $616,518
Savings and Temporary Cash Investments$1,111,327$438,407▼ $672,920
Cash and Non-Interest-Bearing Accounts$194,502$39,179▼ $155,323
Inventories for Sale or Use$19,343$19,117▼ $226
Prepaid Expenses and Deferred Charges$16,570$13,457▼ $3,113
Accounts Receivable$3,629$12,934▲ $9,305
Pledges and Grants Receivable$1,000$0▼ $1,000
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$8,516,455$7,870,267▼ $646,188
Other Assets Total$3,210,707$2,482,699▼ $728,008
Liabilities
Accounts Payable and Accrued Expenses$103,596$131,723▲ $28,127
Deferred Revenue$19,335$12,160▼ $7,175
Total Liabilities$122,931$143,883▲ $20,952
Net Assets / Fund Balance
Unrestricted Net Assets$4,443,412$4,301,200▼ $142,212
Temporarily Rstr Net Assets$3,334,178$2,803,014▼ $531,164
Permanently Rstr Net Assets$615,934$622,170▲ $6,236
Total Net Assets Fund Balance$8,393,524$7,726,384▼ $667,140
Total Liabilities and Net Assets / Fund Balance$8,516,455$7,870,267▼ $646,188

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,255,757-$3,255,757
Land$678,754-$678,754
Equipment$530,484-$530,484
Other Land Buildings$-2,088,767$2,088,767-
Other Assets Org$34,825--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$488,791-▲ $48,478$21,493$511,231
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bj AndersenExecutive DirectorFT$93,676$7,449$101,125
Lynn ChriestensonFinance DirectoFT$60,349$6,319$66,668

Board Members and Trustees

NameTitle
Mel MonroePresident
Linda WestVice President
Don Judson DVMDirector
Jenny HudsonDirector
Kate HagerDirector
Paula FordhamDirector
Shannon KammermanDirector
Suesann AbdelrasulDirector
Terri Jackson DvmDirector
Terry WadeDirector
Tracy CrandallDirector
Shannon PriemSecretary
Jenn SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,266,412
Program Service Revenue
$524,946
Investment Income
$85,030
Other Revenue
$425,065
All Other Contributions
$1,234,633
Change in Net Assets
$-671,933

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
Securities Publicly Traded8$88,764Trade Value
Food Inventory461$53,949Fair Market
Other Non Cash Contri Table544$38,486Fair Market
Total Noncash Contributions1,013$181,199-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,351,318
Revenue Not Reported on Financial Statements
$-49,865
Revenue Not Reported on Form 990
$171,185
Other Revenue Adjustments
$-49,865
Total Revenue per Audited Statements
$2,522,503
Total Revenue per Form 990
$2,301,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,921,285
Other Expenses$1,052,101
Total Fundraising Expense$429,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,144,107$125,764$215,271$1,485,142
Occupancy$102,776$11,844$61,473$176,093
Current Officers, Directors, Trustees, and Key Employees$129,262$14,209$24,322$167,793
Payroll Taxes$107,953$17,451$20,515$145,919
Depreciation Depletion$108,717$11,752$10,678$131,147
Other Employee Benefits$83,746$12,688$13,276$109,710
All Other Expenses$71,553$5,775$23,746$101,074
Office Expenses$23,636$4,558$12,220$40,414
Advertising$31,358--$31,358
Other Expenses$33,428$481$29,948$29,948
Insurance$24,675$1,380-$26,055
Travel$12,279$3,277$1,415$16,971
Fees for Services Accounting-$16,000-$16,000
Information Technology$13,456$1,457$362$15,275
Conferences and Meetings$10,456$1,901$1,514$13,871
Pension Plan Contributions$6,876$5,281$564$12,721
Fees for Services Legal--$5,303$5,303
Total Functional Expenses$21,494$233,818$5,372$26,866

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,139,778
Expenses per Audited Statements$2,973,386
Total Expenses per Form 990$2,973,386
Expenses Not Reported on Form 990$166,392
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$130,036
Fundraising Direct Expenses$36,470
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowsers Boobash$108,551$108,551$13,618$94,933
Willamutt Strut$35,679$3,900$8,187$-4,287
Total Events$161,815$130,036$36,470$93,566
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
2018-11-13
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
84
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: Volunteers: On-site volunteer and foster volunteer hours are tracked separately. This allows us to more accurately measure the impact of our 'second shelter" versus our "onsite" volunteers. In 2017/18, 1044 volunteers contributed 47,184 hours on site at WHS and at the Thriftstore, an increase of 4.8% from 2016/17. This was the equivalent of 22 full time employees. Conservatively calculated at minimum wage, the value of this incredible support would be approximately $500,000.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 operations, conducted trainings for new volunteers, and led the organization through service on the Board of Directors. OTHER PROGRAM SERVICES 5: Community Spay Neuter Assistance: WHS Spay & Neuter clinic conducted spay and neuter surgeries for 1,920 owned pets, 1,516 community cats, 375 pets from other rescue groups, and 1,618 WHS shelter pets. 104 WHS sheltered pets who were already sterilized at intake received additional procedures such as dental cleanings and extractions, amputations, growth removals, etc. to enhance adoptability. WHS is a key coordinator of the Marion Polk Community Cat Program. The goal of the program 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) and consequently reducing shelter intake, particularly litters of unweaned, unowned kittens. 93 fewer cats were brought to Willamette Humane Society this year, and 89 fewer cats were euthanized, a 42% reduction from prior year euthanasia numbers. OTHER PROGRAM SERVICES 6: Total people and animals served 68,158 people (including visitors to WHS and the Thrift Store not counted elsewhere) and 8,125 animals. This fiscal year, our shelter and services reached 17.5% of the households in Marion and Polk counties.

Other Changes In Net Assets Or Fund Balances - Other Increases

CHANGE IN VALUE OF TRUSTS and ASSETS OF OTHERS = $72727

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 $72727

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IRS990/Desc0Sheltering/Animal Care: Willamette Humane Society has made strong progress in life-saving goals this fiscal year. 95% of animals brought into the shelter were saved: 2,789 through adoption, 154 animals were returned to their owners, and 310 were transferred to partners for guaranteed live placement, equating to 96% of dogs and 94% of cats. The combined live release rate was a 2% increase over the prior year. The most notable change was a decrease in outbound transfers. More resources dedicated to veterinary care and the Behavior and Training department enabled a higher percentage of pets to be adopted by local families. 255 of these pets were adopted at five off site locations-- retail pet supply stores partnering with WHS to increase adoption options for pets. 284 kittens were adopted at the Kitten Kaboodle store run seasonally by WHS in the Salem Center Mall. 92 pets found homes at special adoption events held in the community. Off-site adoption partners allow WHS to house more animals available for adoption 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 complementary medical insurance, discounts on veterinary care and a wide variety of dog training classes and one-on-one behavior consulting.Shelter and Medical care: This year, we received 3,762 dogs and cats. 406 of those animals were adoptable pets transferred from overcrowded shelters, both in and out of state. 154 lost pets were reunited with their families. End of life services were requested for 316 owned pets. 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, and special diets or behavior modification depending on need to increase likelihood of adoption.Foster Program: The shelter stretches far beyond its walls with 980 cats, dogs, kittens, and puppies cared for in our foster program. These pets spent an average of 33 days in foster care. 560 foster families provided the time, love, medical treatment, or rehabilitative training necessary for these special pets with individualized barriers to adoption, including 113 bottle baby kittens needing round-the-clock care and attention before they are ready for adoption. Note that the above expenses are for all program services listed.
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