Civic Intelligence

Willamette Humane Society

990 • Fiscal year 2020 • EIN 93-0577975

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 11, 2020

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

35th percentile

0.07x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.20x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

49th percentile

$119,732

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

25th percentile

-1.0%

Faster asset growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-6.9%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$7,467,957

Down $73,977 (-1.0%) from 2019

Net Assets

Down

$6,975,465

Down $407,424 (-5.5%) from 2019

Liabilities

Up

$492,492

Up $333,447 (+210%) from 2019

Revenue

Down

$2,474,267

Down $182,134 (-6.9%) from 2019

Expenses

Down

$3,039,777

Down $89,597 (-2.9%) from 2019

Net Income

Down

-$565,510

Down $92,537 (-20%) from 2019

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

2020

Assets$7,467,957
Liabilities$492,492
Net Assets$6,975,465

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

2020

Revenue$2,474,267
Expenses$3,039,777
Net Income-$565,510
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 11, 2020
Return Version
2019v5.0
Gross Receipts
$3,504,344
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
Land, Buildings, and Equipment, Net$2,267,882$2,128,062▼ $139,820
Investments in Publicly Traded Securities$2,141,027$1,647,154▼ $493,873
Savings and Temporary Cash Investments-$337,033-
Cash and Non-Interest-Bearing Accounts$237,335$244,809▲ $7,474
Inventories for Sale or Use$18,607$15,999▼ $2,608
Prepaid Expenses and Deferred Charges$12,692$5,967▼ $6,725
Accounts Receivable$3,796$3,335▼ $461
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$7,541,934$7,467,957▼ $73,977
Other Assets Total$2,860,595$3,085,598▲ $225,003
Liabilities
Unsecured Notes Loans Payable-$375,000-
Accounts Payable and Accrued Expenses$144,830$117,302▼ $27,528
Deferred Revenue$14,215$190▼ $14,025
Total Liabilities$159,045$492,492▲ $333,447
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,156,705$3,841,831▼ $314,874
Net Assets With Donor Restrictions$3,226,184$3,133,634▼ $92,550
Total Net Assets Fund Balance$7,382,889$6,975,465▼ $407,424
Total Liabilities and Net Assets / Fund Balance$7,541,934$7,467,957▼ $73,977

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,195,795-$3,195,795
Land$678,754-$678,754
Equipment$551,826-$551,826
Leasehold Improvements$74,937-$74,937
Other Land Buildings$-2,373,250$2,373,250-
Other Assets Org$44,770--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2016$208,182$100,000▼ $8,286$11,679$285,841
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bj AndersenExecutive DirectorFT$108,047$11,685$119,732
Lynn ChriestensonFinance DirectoFT$67,612$8,564$76,176

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,598,208
Program Service Revenue
$521,899
Investment Income
$32,491
Other Revenue
$321,669
All Other Contributions
$1,524,469
Change in Net Assets
$-565,510

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1,068$38,313Fair Market
Other Non Cash Contri Table371$25,469Fair Market
Securities Publicly Traded3$10,220Trade Value
Drugs and Medical Supplies122$5,100Fair Market
Other Non Cash Contri Table80$1,000-
Total Noncash Contributions1,644$80,102-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,988,890
Other Expenses$1,050,887
Total Fundraising Expense$503,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,231,469$25,186$250,604$1,507,259
Current Officers, Directors, Trustees, and Key Employees$29,592$132,270$21,166$183,028
Fees for Services Other$63,873$19,221$67,113$150,207
Payroll Taxes$113,675$11,865$22,801$148,341
Depreciation Depletion$116,049$9,787$13,982$139,818
Occupancy$70,280$8,339$59,319$137,938
Other Employee Benefits$102,272$7,794$18,172$128,238
Advertising$29,716-$56,155$85,871
Other Expenses$32,309$3,323$1,867$32,309
Office Expenses$10,398$3,857$17,147$31,402
Insurance$29,247--$29,247
Pension Plan Contributions$15,208$4,338$2,478$22,024
Fees for Services Accounting-$16,600-$16,600
Information Technology$10,827$35$2,617$13,479
Travel$5,749$2,118$886$8,753
Conferences and Meetings$5,391$846$643$6,880
Fees for Service Investment Mgmnt Fees-$5,205-$5,205
All Other Expenses$26,851$-2,566$-48,882$-24,597
Total Functional Expenses$14,690$248,218$3,673$18,363
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$82,906
Fundraising Direct Expenses$56,080
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowsers Boobash$133,060$65,822$12,821$53,001
Willamutt Strut$23,585$17,084$530$16,554
Total Events$156,645$82,906$56,080$26,826
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
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mel Monroe
Formed
1965
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
81
Volunteers
1,000

Preparer

Firm
Shari Kay Scoles CPA PC
Address
537 High St SE, Salem, OR 97301
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: In 2019-20, 428 on-site volunteers contributed 27,168 hours at WHS and at the WHS Thrift Store. This was the equivalent of 12 full-time employees. Conservatively calculated at minimum wage, the value of this support would be over $500,000. WHS volunteers provided pets with compassionate care and training in a variety of ways, including:-Cleaned kennels, socialized cats, and walked dogs-Assisted in adoptions, intake, 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, and coordinated kitten vaccine clinics-Staffed the WHS Thriftstore, off-site adoption events, and assorted fundraising events-Conducted trainings for new volunteers-Provided leadership for the organization through service on the Board of Directors OTHER PROGRAM SERVICES 5: Community Spay Neuter Assistance: The WHS Spay & Neuter Clinic performed 5,178 spay and neuter surgeries in 2019-20: 1,421 owned pets, 1,275 community cats, 358 pets from other rescue groups, and 2,124 WHS shelter pets. 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. The WHS Spay & Neuter Clinic also provided 982 highly subsidized sterilization services to cats owned by residents receiving government assistance in an effort to balance the communitys cat population and reduce the number of unwanted cats. OTHER PROGRAM SERVICES 6: OTHER PROGRAM SERVICES 7: Foster Program: The shelter stretches far beyond its walls with 1,430 cats, dogs, kittens, and puppies cared for in volunteer foster homes, a 30 percent increase of the prior year. These pets spent an average of almost 7 weeks in foster care with 138 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 1,133 kittens, many of whom are bottle babies needing round-the-clock care and attention before they were ready for adoption. OTHER PROGRAM SERVICES 8: Humane education and Outreach: The Humane Education and Outreach program reached over 10,000 people in Marion and Polk counties. WHS delivered over 60 classroom presentations about safety, responsibility, and empathy for pets and reached over 3,200 elementary school students in the Salem Keizer school district. Our new Shelter Storytime reading program had over 100 youth participants. In the 2019-20 fiscal year the Humane Education and Outreach department served over 3,600 youth and had a total outreach of over 10,000.Through the program, 180 students attended shelter tours, while 86 youth took part in five summer camps to learn about the humane treatment of animals, pet-child safety, and the incredible benefits of the human-animal bond. OTHER PROGRAM SERVICES 9: Customer Service and Pet Resource Center:Customer Service Representatives (CSRs) 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 19-20, they responded to 12,264 calls, an increase of over 1,200 calls. Most calls were regarding our primary services. Adoption questions were up significantly (19 percent), especially during COVID-19, as more people sought to adopt pets. CSRs also responded to calls for surrendering a cat (11 percent) and bringing in a stray cat,

Other Changes In Net Assets Or Fund Balances - Other Increases

CHANGE IN VALUE OF TRUSTS and ASSETS OF OTHERS = $119146

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/Form990PartVIISectionAGrp/PersonNm2TERRI JACKSON DVM
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IRS990/Form990PartVIISectionAGrp/PersonNm4SHANNON PRIEM
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IRS990/Form990PartVIISectionAGrp/PersonNm7JENNY HUDSON
IRS990/Form990PartVIISectionAGrp/PersonNm8MEL MONROE
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IRS990/Form990PartVIISectionAGrp/PersonNm10TRACY CRANDALL
IRS990/Form990PartVIISectionAGrp/PersonNm11Terri Ellen
IRS990/Form990PartVIISectionAGrp/PersonNm12Shayna Rogers
IRS990/Form990PartVIISectionAGrp/PersonNm13Don Judson DVM
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IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE DIRECTO
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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 petsb
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IRS990/ProgSrvcAccomActy2Grp/Desc0Veterinary Care: WHS Spay & Neuter ClinicIn spite of COVID-19 restrictions closing the clinic to the public for several months, the WHS Spay & Neuter Clinic team performed 5,178 spay and neuter surgeries in 2019-20: 1,421 owned pets, 1,275 community cats, 358 pets from other rescue groups, and 2,124 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 658 additional procedures, such as dental cleanings and extractions, amputations, growth removals, and more, for shelter petsservices conservatively valued at nearly $20,000.
IRS990/ProgSrvcAccomActy3Grp/Desc0Behavior and training: Shelter behavior programs matched skilled training team staff and volunteers with dogs with behavioral barriers to adoption, teaching them life skills needed to be successfully placed in homes. Weekly 360 meetings review every animal in care to address the needs of each specific animal. Behavior and Training (B&T) staff conducted 308 evaluations for dogs with behavioral concerns in order to advise staff and volunteers at these meetings, and then develop behavior modification plans as needed. B&T staff worked to establish the bond between pets and people by supervising 38 adoption meets for potential adopters to help them make the right match, as well as conducted 8 post-adoption private lessons for those families. A total of 381 dogs attended WHS public classes. These programs include basic and advanced training, puppy socialization and training, behavior solutions and specialty classes, and off-leash supervised play groups for both sheltered and owned dogs. The shelters staff responded to Behavior Helpline inquiries (via phone and email) and assisted more than 522 individuals. In addition, shelter dogs attended supervised playgroups 4-5 times per week. Private training sessions and behavior consultations with WHS CPDT-KA credentialed dog trainers helped 110 local families maintain and strengthen the bond between dogs and their people. WHS continues to be a leader in behavior and training. Staff and community members attended presentations led by local pet experts, and almost 200 pet professionals from throughout the region attended the second annual NW Cat Behavior Conference, which offered sessions taught by nationally recognized experts in feline behavior. B&T staff mentored two students from professional dog training courses toward completion of their requirements, conducted many skill-building training sessions for WHS staff, and offered 77 training sessions for volunteers to learn a variety of advanced dog handling and behavior modification skills. In addition, a wide variety of educational information was distributed through blog posts, social media, website, email newsletters, and print material.
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