Civic Intelligence

Lakeland Foundation

990 • Fiscal year 2021 • EIN 84-3741868

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 02, 2021

Organization ProfileN/A
1500 Cornwall Avenue Suite No 202Bellingham, WA 98225

(360) 671-6463

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

47th percentile

0.20x

Higher debt load relative to revenue than 47% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

33rd percentile

4.4%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

49th percentile

$167,663

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 70.9% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

24th percentile

0.5%

Faster asset growth than 24% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

1st percentile

-98%

Faster revenue growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$10,665,011

Up $56,706 (+0.5%) from 2020

Net Assets

Up

$10,618,741

Up $10,436 (+0.1%) from 2020

Liabilities

Up

$46,270

Up $46,270 from 2020

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin33rd percentile

Revenue

Down

$236,593

Down $10,376,418 (-98%) from 2020

Expenses

Up

$226,157

Up $221,451 (+4706%) from 2020

Net Income

Down

$10,436

Down $10,597,869 (-100%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2020: $10,608,305Liabilities 2020: $0Net Assets 2020: $10,608,3052020Assets 2021: $10,665,011Liabilities 2021: $46,270Net Assets 2021: $10,618,7412021Assets 2022: $10,581,287Liabilities 2022: $45,184Net Assets 2022: $10,536,1032022Assets 2023: $10,626,644Liabilities 2023: $45,082Net Assets 2023: $10,581,5622023Assets 2025: $10,704,993Liabilities 2025: $45,000Net Assets 2025: $10,659,9932025

Highlighted filing

2021

Assets$10,665,011
Liabilities$46,270
Net Assets$10,618,741
Open 2021 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2020: $10,613,011Expenses 2020: $4,706Net Income 2020: $10,608,3052020Revenue 2021: $236,593Expenses 2021: $226,157Net Income 2021: $10,4362021Revenue 2022: $238,817Expenses 2022: $321,455Net Income 2022: -$82,6382022Revenue 2023: $248,611Expenses 2023: $203,152Net Income 2023: $45,4592023Revenue 2025: $284,403Expenses 2025: $257,283Net Income 2025: $27,1202025

Highlighted filing

2021

Revenue$236,593
Expenses$226,157
Net Income$10,436
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 2, 2021
Return Version
2020v4.1
Gross Receipts
$236,593
Mission and Program Overview

Mission

Preserve lakeland farms properties as active agricultural land and forested area that generates lease revenue supporting the jansen art center and other nonprofit organizations serving whatcom county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,500,000$10,500,000→ $0
Cash and Non-Interest-Bearing Accounts$108,305$165,011▲ $56,706
Total Assets$10,608,305$10,665,011▲ $56,706
Liabilities
Grants Payable-$45,000-
Accounts Payable and Accrued Expenses-$1,270-
Total Liabilities$0$46,270▲ $46,270
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,608,305$10,618,741▲ $10,436
Total Net Assets Fund Balance$10,608,305$10,618,741▲ $10,436
Total Liabilities and Net Assets / Fund Balance$10,608,305$10,665,011▲ $56,706

Asset Categories

AssetBook ValueDepreciationBasis
Land$10,500,000-$10,500,000
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Brad WilliamsonPresident
Jenny WeeksVice President
Karen Kramer OcchiogrossoBoard Member
Vic JansenBoard Member
Mauri IngramExecutive Director
Kevin DeyoungTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$236,450
Investment Income
$143
Other Revenue
$0
Change in Net Assets
$10,436
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$180,000
Other Expenses$46,157
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$180,000--$180,000
Fees for Services Legal-$7,559-$7,559
Fees for Services Other-$4,500-$4,500
Insurance-$2,491-$2,491
Other Expenses-$60-$60
Total Functional Expenses$180,000$46,157$0$226,157
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jansen Art CenterLynden, WA501(c)(3)Arts & Culture$180,000
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Vic jansen and brad williamsom are both board members and members of the jansen family. The jansen family made the initial gift of land to the foundation and holds two board member seats.”

Form 990, Part VI, Section A, Line 3

“Lakeland foundation and whatcom community foundation have entered into a management agreement whereas the latter has agreed to provide services that include: grantmaking, financial management, administrative services and board of director's support. Mauri ingram, ceo/president of the whatcom community foundation was also named as the unpaid executive director of the lakeland foundation.”

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

“Public version of the 990 sent to all directors for review prior to board meeting. Irs copy of 990 available at board meeting for review by each director prior to filing of tax return.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest declarations are completed annually and are available at all meetings; in addition, members are required to declare any potential conflict and must abstain from voting when a conflict arises. Declarations/abstentions are recorded in the meeting minutes.”

Form 990, Part VI, Section C, Line 19

“Audited financial statements and public version of 990 are available on the whatcom community foundation website; governing documents and policies such as conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
Lakeland Foundation
EIN
84-3741868
Phone
3606716463
Address
1500 CORNWALL AVENUE SUITE NO 202, BELLINGHAM, WA 98225

Signing Officer

Name
Mauri Ingram
Title
Executive Director
Phone
3606716463
Signed
2021-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mauri Ingram
Formed
2019
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Bdo USA Llp
Address
601 UNION ST STE 2300, SEATTLE, WA 98101-2345
Preparer
Matthew R Matson
Phone
2063827777
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“Lakeland foundation started its primary program service activity of an annual grant supporting the work of the jansen art center.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAKELAND FOUNDATION STARTED ITS PRIMARY PROGRAM SERVICE ACTIVITY OF AN ANNUAL GRANT SUPPORTING THE WORK OF THE JANSEN ART CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VIC JANSEN AND BRAD WILLIAMSOM ARE BOTH BOARD MEMBERS AND MEMBERS OF THE JANSEN FAMILY. THE JANSEN FAMILY MADE THE INITIAL GIFT OF LAND TO THE FOUNDATION AND HOLDS TWO BOARD MEMBER SEATS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAKELAND FOUNDATION AND WHATCOM COMMUNITY FOUNDATION HAVE ENTERED INTO A MANAGEMENT AGREEMENT WHEREAS THE LATTER HAS AGREED TO PROVIDE SERVICES THAT INCLUDE: GRANTMAKING, FINANCIAL MANAGEMENT, ADMINISTRATIVE SERVICES AND BOARD OF DIRECTOR'S SUPPORT. MAURI INGRAM, CEO/PRESIDENT OF THE WHATCOM COMMUNITY FOUNDATION WAS ALSO NAMED AS THE UNPAID EXECUTIVE DIRECTOR OF THE LAKELAND FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PUBLIC VERSION OF THE 990 SENT TO ALL DIRECTORS FOR REVIEW PRIOR TO BOARD MEETING. IRS COPY OF 990 AVAILABLE AT BOARD MEETING FOR REVIEW BY EACH DIRECTOR PRIOR TO FILING OF TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST DECLARATIONS ARE COMPLETED ANNUALLY AND ARE AVAILABLE AT ALL MEETINGS; IN ADDITION, MEMBERS ARE REQUIRED TO DECLARE ANY POTENTIAL CONFLICT AND MUST ABSTAIN FROM VOTING WHEN A CONFLICT ARISES. DECLARATIONS/ABSTENTIONS ARE RECORDED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AUDITED FINANCIAL STATEMENTS AND PUBLIC VERSION OF 990 ARE AVAILABLE ON THE WHATCOM COMMUNITY FOUNDATION WEBSITE; GOVERNING DOCUMENTS AND POLICIES SUCH AS CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990/TotalCompGreaterThan150KInd01
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,665,011
Liabilities
$46,270
Net assets
$10,618,741
Revenue
$236,593
Expenses
$226,157
Net income
$10,436
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.05$10.7$0.28$0.26$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.05$10.6$0.25$0.20$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.05$10.5$0.24$0.32$0.08
2021Detailed filing. Detailed filing data is available for this year.$10.7$0.05$10.6$0.24$0.23$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.00$10.6$10.6$0.00$10.6