Civic Intelligence

Communities in School of Whatcom Skagit

EIN 64-0956619 • 501(c)3 • Bellingham, WA

Profile

The mission of communities in schools (cis) of whatcom-skagit is to surround students with a community of support, empowering them to stay in school and achieve in life. As a washington state not-for-profit organization dedicated to diversity, equity and inclusion in public education, we serve students through our unique integrated student support (iss) model. The focus of that model is on assisting children and youth (k-12) through multi-tiered support systems that improve attendance and elicit student resilience, school bonding, and parent engagement. In spite of the many barriers created by the covid-19 pandemic, communities in schools of whatcom-skagit differentiated itself from other organizations supporting vulnerable and often isolated and/or marginalized youth by providing services during school hours, and by coordinating a comprehensive range of basic needs and other vital, mental health services to achieve triaged and personalized social-emotional supports for each and every

PO Box 6071Bellingham, WA 98227

whatcomskagit.ciswa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

32%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$78,272

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

40%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

53%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,897,074

Up $538,984 (+40%) from 2023

Liabilities

Up

$23,966

Up $2,810 (+13%) from 2023

Net Assets

Up

$1,873,108

Up $536,174 (+40%) from 2023

Revenue

Up

$1,689,166

Up $581,980 (+53%) from 2023

Expenses

Up

$1,152,992

Up $304,999 (+36%) from 2023

Net Income

Up

$536,174

Up $276,981 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $21,865Net Assets 2010: $21,8652010Assets 2011: $50,637Liabilities 2011: $1,4672011Assets 2012: $53,764Liabilities 2012: $1,1502012Assets 2013: $65,598Liabilities 2013: $13,2382013Assets 2014: $29,570Liabilities 2014: $8,9922014Assets 2015: $35,631Liabilities 2015: $4,937Net Assets 2015: $30,6942015Assets 2016: $61,732Liabilities 2016: $6,828Net Assets 2016: $54,9042016Assets 2017: $96,330Liabilities 2017: $12,145Net Assets 2017: $84,1852017Assets 2018: $116,454Liabilities 2018: $15,281Net Assets 2018: $101,1732018Assets 2019: $242,652Liabilities 2019: $79,321Net Assets 2019: $163,3312019Assets 2020: $362,718Liabilities 2020: $105,096Net Assets 2020: $257,6222020Assets 2021: $639,249Liabilities 2021: $51,489Net Assets 2021: $587,7602021Assets 2022: $985,352Liabilities 2022: $109,051Net Assets 2022: $876,3012022Assets 2023: $1,358,090Liabilities 2023: $21,156Net Assets 2023: $1,336,9342023Assets 2024: $1,897,074Liabilities 2024: $23,966Net Assets 2024: $1,873,1082024

Highlighted filing

2024

Assets$1,897,074
Liabilities$23,966
Net Assets$1,873,108

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $51,978Expenses 2010: $89,171Net Income 2010: -$37,1932010Revenue 2011: $124,403Expenses 2011: $97,098Net Income 2011: $27,3052011Revenue 2012: $120,535Expenses 2012: $117,245Net Income 2012: $3,2902012Revenue 2013: $135,877Expenses 2013: $136,131Net Income 2013: -$2542013Revenue 2014: $124,287Expenses 2014: $155,219Net Income 2014: -$30,9322014Revenue 2015: $201,263Expenses 2015: $189,040Net Income 2015: $12,2232015Revenue 2016: $165,116Expenses 2016: $134,240Net Income 2016: $30,8762016Revenue 2017: $269,596Expenses 2017: $240,315Net Income 2017: $29,2812017Revenue 2018: $372,126Expenses 2018: $379,079Net Income 2018: -$6,9532018Revenue 2019: $469,581Expenses 2019: $407,667Net Income 2019: $61,9142019Revenue 2020: $589,055Expenses 2020: $494,775Net Income 2020: $94,2802020Revenue 2021: $851,079Expenses 2021: $520,941Net Income 2021: $330,1382021Revenue 2022: $1,002,504Expenses 2022: $701,431Net Income 2022: $301,0732022Revenue 2023: $1,107,186Expenses 2023: $847,993Net Income 2023: $259,1932023Revenue 2024: $1,689,166Expenses 2024: $1,152,992Net Income 2024: $536,1742024

Highlighted filing

2024

Revenue$1,689,166
Expenses$1,152,992
Net Income$536,174

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.90$0.02$1.87$1.69$1.15$0.54
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.02$1.34$1.11$0.85$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.11$0.88$1.00$0.70$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.05$0.59$0.85$0.52$0.33
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.11$0.26$0.59$0.49$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.08$0.16$0.47$0.41$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.37$0.38$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.08$0.27$0.24$0.03
2016Summary only. Only limited summary data is available for this year.$0.06$0.01$0.05$0.17$0.13$0.03
2015Summary only. Only limited summary data is available for this year.$0.04$0.00$0.03$0.20$0.19$0.01
2014Summary only. Only limited summary data is available for this year.$0.03$0.01$0.12$0.16$0.03
2013Summary only. Only limited summary data is available for this year.$0.07$0.01$0.14$0.14$0.00
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.12$0.12$0.00
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.12$0.10$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.05$0.09$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,689,166
Mission and Program Overview

Mission

Site coordinators are placed in schools and work in partnership with school staff and the community to connect students and families with a vast array of community resources and swervices. Washington communities benefit from a multitude of organizations working to ehlp young people succeed. The site coordinators maximize the effectiveness of these groups by linking them to students directly at their schools--bringing the community to the school and the school to the community. This collaborative approach accelerates efforts to ensure that all children thrive through wrap around support, building relationships and social networks, connecting families to resources

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,130,494$1,511,020▲ $380,526
Pledges and Grants Receivable-$386,054-
Accounts Receivable$227,596--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,358,090$1,897,074▲ $538,984
Liabilities
Accounts Payable and Accrued Expenses$21,156$23,966▲ $2,810
Total Liabilities$21,156$23,966▲ $2,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,236,934$1,673,108▲ $436,174
Net Assets With Donor Restrictions$100,000$200,000▲ $100,000
Total Net Assets Fund Balance$1,336,934$1,873,108▲ $536,174
Total Liabilities and Net Assets / Fund Balance$1,358,090$1,897,074▲ $538,984

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,020$1,020
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melinda HerreraExecutive DirectorFT$73,061$5,211$78,272

Board Members and Trustees

NameTitle
Dr Aaron PerzigianChair
Iris CariasBoard Member
Nahrin AzizBoard Member
Geof MorganSecretary
Michal WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,434,396
Program Service Revenue
$229,069
Investment Income
$17,130
Other Revenue
$8,571
All Other Contributions
$322,504
Change in Net Assets
$536,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$961,746
Other Expenses$191,246
Total Fundraising Expense$70,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$483,345$165,335$48,672$697,352
Other Employee Benefits$75,795$25,927$7,632$109,354
Current Officers, Directors, Trustees, and Key Employees$61,050$20,882$6,148$88,080
Payroll Taxes$46,410$15,876$4,674$66,960
Office Expenses-$38,553-$38,553
Fees for Services Accounting-$21,004-$21,004
Other Expenses$20,500-$3,141$20,500
Travel$15,405$4,205-$19,610
Occupancy-$13,276-$13,276
Insurance-$1,323-$1,323
Advertising$253-$11$264
Total Functional Expenses$776,333$306,381$70,278$1,152,992
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990: the executive committee (board president, treasurer, two board members, and the executive director) reviewed and approved the return before it was filed.

Form 990, Part VI, Section C, Line 18

Organization's process to review form 990: the executive committee (board president, treasurer, two board members, and the executive director) reviewed and approved the return before it was filed.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation: governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Communities in School of Whatcom Skagit
EIN
64-0956619
Phone
3606766470
Address
PO BOX 6071, BELLINGHAM, WA 98227

Signing Officer

Name
Michal Wilson
Title
Board Chair
Phone
3606766470
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michal Wilson
Formed
2006
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
23
Volunteers
5

Preparer

Firm
Larson Gross Advisors LLC
Address
2211 RIMLAND DR 422, BELLINGHAM, WA 98226
Preparer
Steve Forbes-cpa
Phone
3607344280
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The mission of communities in schools of whatcom skagit is to surround students with a community of support, empowering them to stay in school and achieve in life. As a washington state not-for-profit organization dedicated to diversity, equity, and inclusion in public education, we serve students through our unique integrated student support (iss) model. The focus of that model is on assisting children and youth (k-12) through multi-tiered support systems that improve attendance and elicit student resilience, school belonging, and parent engagement. Despite the many barriers created by the covid-19 pandemic, communities in schools of whatcom skagit differentiated itself from other organizations supporting vulnerable and often isolated and/or marginalized youth by providing services during school hours, and by coordinating a comprehensive range of basic needs and other vital, mental health services for each and every student referred to the program. The key innovative services provided were delivered through a blend of in-person, and "tele-mentoring or "tele-case management" platforms. 12 full-time site coordinators were empowered with technology support and were placed inside 12 public schools to work in partnership with school administrators, counselors, teachers, and support staff in connecting students and families to a coalition of champions that provided a vast array of essential community resources and services. The investments made by local, regional, and state champions yielded thousands of dollars that were funneled straight into all these schools' sites, and directly into the economies of the families who benefitted from the services. Districts understand that by partnering with communities in schools of whatcom-skagit teachers can focus on teaching and students can focus on learning as the school creates a joyful learning environment where every child's readiness to learn is sustained or amplified by a network of caring adults who will identify and address their needs along the way to high school graduation and beyond.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Communities in school of whatcom skagit, pursuant to a letter of determination from the internal revenue service, is a non-profit organization exempted from the federal income tax under section 501(c)(3) of the internal revenue service code of 1986. As of june 30, 2024 the entity had no unrealated business activities subject to federal income taxes. Management evaluated the entities tax positions and concluded that the entity had taken no uncertain tax positions.

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IRS990/Desc0OUR ANNUAL ORGANIZATIONAL EFFORTS PROVIDE LOW-INCOME (AND EXTREMELY LOW INCOME) STUDENTS AND THEIR FAMILIES WITH BASIC NEEDS, RESOURCES, RESILIENCY-BUILDING EFFORTS, AND SOCIAL-EMOTIONAL INTERVENTIONS, ALONG WITH CARING EXPERTISE THAT SURROUNDS STUDENTS WITH A COMMUNITY OF SUPPORT, EMPOWERING THEM TO SUCCEED IN SCHOOL AND LIFE. 100% OF ELEMENTARY AND MIDDLE SCHOOL STUDENTS WHO RECEIVED OUR SERVICES WERE PROMOTED TO THE NEXT GRADE LEVEL, AND IN THE CASE OF HIGH SCHOOL STUDENTS, 100% OF CIS SUPPORTED STUDENTS GRADUATED DURING THIS REPORTING PERIOD. DURING THIS REPORTING YEAR, CIS OF WHATCOM SKAGIT SERVED 214 STUDENTS INDIVIDUALLY THROUGH INTENSE MENTAL HEALTH AND MENTORING CASE-MANAGEMENT INTERVENTIONS. ON A BROADER SCALE, THE AGENCY SUPPORTED 82,214 DUPLICATED STUDENTS (AND THEIR FAMILIES) IN WHATCOM AND SKAGIT COUNTY THROUGH A VARIETY OF BEFORE SCHOOL, DURING SCHOOL AND AFTER-SCHOOL PROGRAMMING AND ACTIVITIES THAT INCREASED SOCIAL CAPITAL, RESILIENCE, BELONGING, ACADEMIC SUCCESS AND COLLEGE AND CAREER READINESS. 53% OF STUDENTS SERVED WERE BLACK, INDIGENOUS AND/OR PEOPLE OF COLOR (BIPOC); 88% EXPERIENCED TRAUMA, AND 67% WERE EXTREMELY LOW-INCOME. AGAINST ALL EXTENUATING LIFE CIRCUMSTANCES, 100% OF CIS SUPPORTED STUDENTS STAYED IN SCHOOL.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COMMUNITIES IN SCHOOL OF WHATCOM SKAGIT, PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, IS A NON-PROFIT ORGANIZATION EXEMPTED FROM THE FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE OF 1986. AS OF JUNE 30, 2024 THE ENTITY HAD NO UNREALATED BUSINESS ACTIVITIES SUBJECT TO FEDERAL INCOME TAXES. MANAGEMENT EVALUATED THE ENTITIES TAX POSITIONS AND CONCLUDED THAT THE ENTITY HAD TAKEN NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF COMMUNITIES IN SCHOOLS OF WHATCOM SKAGIT IS TO SURROUND STUDENTS WITH A COMMUNITY OF SUPPORT, EMPOWERING THEM TO STAY IN SCHOOL AND ACHIEVE IN LIFE. AS A WASHINGTON STATE NOT-FOR-PROFIT ORGANIZATION DEDICATED TO DIVERSITY, EQUITY, AND INCLUSION IN PUBLIC EDUCATION, WE SERVE STUDENTS THROUGH OUR UNIQUE INTEGRATED STUDENT SUPPORT (ISS) MODEL. THE FOCUS OF THAT MODEL IS ON ASSISTING CHILDREN AND YOUTH (K-12) THROUGH MULTI-TIERED SUPPORT SYSTEMS THAT IMPROVE ATTENDANCE AND ELICIT STUDENT RESILIENCE, SCHOOL BELONGING, AND PARENT ENGAGEMENT. DESPITE THE MANY BARRIERS CREATED BY THE COVID-19 PANDEMIC, COMMUNITIES IN SCHOOLS OF WHATCOM SKAGIT DIFFERENTIATED ITSELF FROM OTHER ORGANIZATIONS SUPPORTING VULNERABLE AND OFTEN ISOLATED AND/OR MARGINALIZED YOUTH BY PROVIDING SERVICES DURING SCHOOL HOURS, AND BY COORDINATING A COMPREHENSIVE RANGE OF BASIC NEEDS AND OTHER VITAL, MENTAL HEALTH SERVICES FOR EACH AND EVERY STUDENT REFERRED TO THE PROGRAM. THE KEY INNOVATIVE SERVICES PROVIDED WERE DELIVERED THROUGH A BLEND OF IN-PERSON, AND "TELE-MENTORING OR "TELE-CASE MANAGEMENT" PLATFORMS. 12 FULL-TIME SITE COORDINATORS WERE EMPOWERED WITH TECHNOLOGY SUPPORT AND WERE PLACED INSIDE 12 PUBLIC SCHOOLS TO WORK IN PARTNERSHIP WITH SCHOOL ADMINISTRATORS, COUNSELORS, TEACHERS, AND SUPPORT STAFF IN CONNECTING STUDENTS AND FAMILIES TO A COALITION OF CHAMPIONS THAT PROVIDED A VAST ARRAY OF ESSENTIAL COMMUNITY RESOURCES AND SERVICES. THE INVESTMENTS MADE BY LOCAL, REGIONAL, AND STATE CHAMPIONS YIELDED THOUSANDS OF DOLLARS THAT WERE FUNNELED STRAIGHT INTO ALL THESE SCHOOLS' SITES, AND DIRECTLY INTO THE ECONOMIES OF THE FAMILIES WHO BENEFITTED FROM THE SERVICES. DISTRICTS UNDERSTAND THAT BY PARTNERING WITH COMMUNITIES IN SCHOOLS OF WHATCOM-SKAGIT TEACHERS CAN FOCUS ON TEACHING AND STUDENTS CAN FOCUS ON LEARNING AS THE SCHOOL CREATES A JOYFUL LEARNING ENVIRONMENT WHERE EVERY CHILD'S READINESS TO LEARN IS SUSTAINED OR AMPLIFIED BY A NETWORK OF CARING ADULTS WHO WILL IDENTIFY AND ADDRESS THEIR NEEDS ALONG THE WAY TO HIGH SCHOOL GRADUATION AND BEYOND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE EXECUTIVE COMMITTEE (BOARD PRESIDENT, TREASURER, TWO BOARD MEMBERS, AND THE EXECUTIVE DIRECTOR) REVIEWED AND APPROVED THE RETURN BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE EXECUTIVE COMMITTEE (BOARD PRESIDENT, TREASURER, TWO BOARD MEMBERS, AND THE EXECUTIVE DIRECTOR) REVIEWED AND APPROVED THE RETURN BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAL WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03606766470
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITIES IN SCHOOL OF WHATCOM SKAGIT
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911663574
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LARSON GROSS ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02211 RIMLAND DR 422
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
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ReturnHeader/PreparerPersonGrp/PhoneNum03607344280
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE FORBES-CPA
ReturnHeader/ReturnTs02025-05-15T18:07:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30

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