Willamette Humane Society FY2021 filing

Salem, ORUnknown exempt organization EIN 93-0577975Revenue $4.0M in FY2021Latest return filed May 10, 2023

On file with the IRSwhs4pets.orgSalem, OR

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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 pets lives.WHS services are provided through the generosity of our donors, sponsors and volunteers, community partners and compassionate staff.

76¢ of each $1 spent went to programs.
$175K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average surplus $29K a year · under 1% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$175K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $2.5M in investments, Pt X · Ln 11–13
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $15K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$133K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.0M
+51% vs prior year
Spent
$3.1M
To programs
76%
Net assets
$8.4M
By yearFY2019–FY2022
Revenue
$4.0M
FY2021▲ +51%
Tap a bar for its year
Revenue by fiscal year
FY2019$2.7M
FY2021$4.0M
FY2022$3.2M
Expenses
$3.1M
FY2021▼ -0.8%
Tap a bar for its year
Expenses by fiscal year
FY2019$3.1M
FY2021$3.1M
FY2022$3.5M
Net assets
$8.4M
FY2021▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2019$7.4M
FY2021$8.4M
FY2022$0

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $2.4M Management & general 8% · $247K Fundraising 16% · $506K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $175K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$104,795Pt VII · Sec A
Finance Directo
$70,459Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021FY2019
Bj Andersen$117,610$104,795$108,048
Lynn Chriestenson$72,547$70,459$63,270

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Willamette Humane Society executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Connects people and pets through adoption, care, and community support.

Questions for Willamette Humane Society

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3 programs · $2.4M · in their own filed words · FY2020
01

Total People and Animals Served in 2020-2021

52,311 people (including visitors to WHS and the Thrift Store not counted elsewhere) and 5,550 animals (2,973 intakes, 2,238 public S/N services, 218 B&T clients). This fiscal year, WHS shelter and related services reached 16 percent of the households in Marion and Polk counties.

$2.4Mprogram expense
02

Sheltering/Animal Care

This year 2,973 dogs and cats entered WHS for rehoming, crisis housing, or medical care. The average length of stay was between 14 and 17 days. Compassionate end of life services were provided by owner request for 160 pets.

Pt IX · col B
03

Veterinary Care

WHS Spay & Neuter ClinicThe WHS Spay & Neuter Clinic team performed 3762 spay and neuter surgeries in 2020-21: 695 owned pets, 1331 community cats, 212 pets from other rescue groups, and 1524 WHS shelter pets. The need for veterinary care can be a significant barrier to adoption.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$15K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Gifts and grantsLn 1h$3.3M
Fees for servicesLn 2g$313K
Other incomeLn 4–11$273K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.4M
Managementcol C$247K
Fundraisingcol D$506K
Owns and owesPt X
$8.4M
net assets · Ln 32
Cash and savingsLn 1–2$639K
Total assetsLn 16$8.5M
LiabilitiesLn 26$133K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.3M
Government grantsLn 1e$457K
Noncash giftsLn 1g$80K
Fundraising eventsLn 1c$76K
Fees for servicesLn 2g$313K
Investment incomeLn 3$106K
Other incomeLn 4–11$273K
Gains on assetsLn 7$51K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$634K
Cash and savings togetherLn 1–2$639K
Pledges and grants receivableLn 3$256K
Accounts receivableLn 4$3K
Inventories for sale or useLn 8$6K
Prepaid expenses and deferred chargesLn 9$4K
Land, buildings, equipmentLn 10c$2.0M
InvestmentsLn 11–13$2.5M
Other assetsLn 15$3.1M
Total assetsLn 16$8.5M
LiabilitiesLn 26$133K
Net assetsLn 32$8.4M
OperationsPt I, VI
EmployeesI 595
VolunteersI 61,000
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$80K
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$983K$743K$588K$511K$489K
Given inLn 1b$2K$176K$63K$176K
SpentLn 1d–1f$33K$25K$23K$26K$19K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$582K$639K
InvestmentsLn 11–13$1.6M$2.5M
Land, buildings, equipmentLn 10c$2.1M$2.0M
Total assetsLn 16$7.5M$8.5M
LiabilitiesLn 26$492K$133K
Net assetsLn 32$7.0M$8.4M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$186K$28K$131K$26K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.7M$1.4M$41K$250K
Pension plan contributionsLn 8$24K$17K$4K$3K
Other employee benefitsLn 9$124K$98K$7K$18K
Payroll taxesLn 10$187K$143K$17K$27K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$92K$49K$6K$37K
Advertising and promotionLn 12$47K$2K$45K
Office expensesLn 13$40K$14K$4K$22K
Information technologyLn 14$48K$43K$2K$3K
RoyaltiesLn 15$0
OccupancyLn 16$134K$67K$8K$58K
TravelLn 17$871$375$119$377
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$7K$5K$1K$739
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$135K$109K$12K$13K
InsuranceLn 23$31K$31K−$17
Other expenses (24a–d)Ln 24$363K$340K$3K$20K
All other expensesLn 24e$10K$28K$1K−$20K
Total functional expensesLn 25$3.1M$2.4M$247K$506K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 LatestFiled with the IRS May 10, 2023 $3.2M$3.5M−$338K$0 990 PDF
FY2021 ViewingFiled with the IRS Jan 14, 2022 $4.0M$3.1M$897K$8.4M 990 PDF
FY2020 Not on file
FY2019Filed with the IRS Jan 8, 2021 $2.7M$3.1M−$473K$7.4M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants M · Noncash O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $4,000,061 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,598,208$3,308,397
I-9 Program service revenuePrior year $521,899$313,185
I-10 Investment incomePrior year $32,491$105,535
I-11 Other revenuePrior year $321,669$272,944
I-12 Total revenuePrior year $2,474,267$4,000,061
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,988,890$2,188,245
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,050,887$915,090
I-18 Total expensesPrior year $3,039,777$3,103,335
I-19 Revenue less expensesPrior year −$565,510$896,726
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,000,061 across 13 lines filed
Lines not itemized here account for $271,434 of total revenue; see the IRS return.
VIII-1c Fundraising events$75,648
VIII-1e Government grants$456,895
VIII-1f All other contributions, gifts and grants$2,775,854
VIII-1g Noncash contributions (included above)$79,950
VIII-1h Total contributions, gifts and grants$3,308,397
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $313,185$313,185
VIII-3 Investment incomeExcluded from tax $54,141$54,141
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $51,394$51,394
VIII-8 Net income from fundraising eventsExcluded from tax $1,307$1,307
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $203$203
VIII-12 Total revenueRelated to mission $364,782 · Excluded from tax $326,882$4,000,061
Part IX · Statement of functional expenses $3,103,335 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $28,474 · Management $131,398 · Fundraising $26,215$186,087
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,375,815 · Management $40,882 · Fundraising $250,383$1,667,080
IX-8 Pension plan contributionsPrograms $16,685 · Management $4,024 · Fundraising $3,325$24,034
IX-9 Other employee benefitsPrograms $98,449 · Management $7,373 · Fundraising $18,093$123,915
IX-10 Payroll taxesPrograms $143,072 · Management $17,299 · Fundraising $26,758$187,129
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $7,325$7,325
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $48,589 · Management $5,886 · Fundraising $37,073$91,548
IX-12 Advertising and promotionPrograms $1,965 · Fundraising $45,421$47,386
IX-13 Office expensesPrograms $14,081 · Management $4,162 · Fundraising $21,991$40,234
IX-14 Information technologyPrograms $42,776 · Management $2,008 · Fundraising $3,466$48,250
IX-15 Royalties$0
IX-16 OccupancyPrograms $67,392 · Management $7,919 · Fundraising $58,435$133,746
IX-17 TravelPrograms $375 · Management $119 · Fundraising $377$871
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $4,959 · Management $1,343 · Fundraising $739$7,041
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $109,048 · Management $12,469 · Fundraising $13,109$134,626
IX-23 InsurancePrograms $30,820 · Management −$17$30,803
IX-24 Other expenses (24a–d)Programs $340,438 · Management $3,083 · Fundraising $19,902$363,423
IX-24e All other expensesPrograms $28,127 · Management $1,438 · Fundraising −$19,728$9,837
IX-25 Total functional expensesPrograms $2,351,065 · Management $246,711 · Fundraising $505,559$3,103,335
Part X · Balance sheet $8,544,155 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $244,809$5,501
X-2 Savings and temporary cash investmentsStart of year $337,033$633,903
X-3 Pledges and grants receivable$255,593
X-4 Accounts receivableStart of year $3,335$3,494
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $15,999$6,090
X-9 Prepaid expenses and deferred chargesStart of year $5,967$4,102
X-10c Land, buildings and equipment, netStart of year $2,128,062$2,000,776
X-11 Publicly traded securitiesStart of year $1,647,154$2,513,341
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $3,085,598$3,121,355
X-16 Total assetsStart of year $7,467,957$8,544,155
X-17 Accounts payable and accrued expensesStart of year $117,302$119,871
X-19 Deferred revenueStart of year $190$13,220
X-26 Total liabilitiesStart of year $492,492$133,091
X-27 Net assets without donor restrictionsStart of year $3,841,831$5,491,105
X-28 Net assets with donor restrictionsStart of year $3,133,634$2,919,959
X-32 Total net assets or fund balancesStart of year $6,975,465$8,411,064
X-33 Total liabilities and net assetsStart of year $7,467,957$8,544,155
Part XI · Reconciliation of net assets $8,411,064 net assets at year end
XI-1 Total revenue$4,000,061
XI-2 Total expenses$3,103,335
XI-3 Revenue less expenses$896,726
XI-4 Net assets at start of year$6,975,465
XI-5 Net unrealized gains (losses) on investments$254,723
XI-8 Prior period adjustments$173,698
XI-9 Other changes in net assets$110,452
XI-10 Net assets at end of year$8,411,064

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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