Civic Intelligence

Whatcom Firefighters Benefits Trust

990 • Fiscal year 2024 • EIN 84-4189978

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 02, 2025

Organization ProfileWHATCOMFIRETRUST.COM

View Organization Page

PO Box 1024Bellingham, WA 98227

(360) 393-2951

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • NTEE M24 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • NTEE M24 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

4.8%

Higher net margin than 43% of similar nonprofits.

2024 filings • NTEE M24 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • NTEE M24 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

3.9%

Faster asset growth than 55% of similar nonprofits.

2024 filings • NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

10.0%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$493,546

Up $18,456 (+3.9%) from 2023

Net Assets

Up

$493,546

Up $18,456 (+3.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin43rd percentile

Revenue

Up

$387,717

Up $35,097 (+10.0%) from 2023

Expenses

Down

$369,261

Down $227,215 (-38%) from 2023

Net Income

Up

$18,456

Up $262,312 (+108%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$600K$400K$200K$0Assets 2023: $475,090Liabilities 2023: $0Net Assets 2023: $475,0902023Assets 2024: $493,546Liabilities 2024: $0Net Assets 2024: $493,5462024

Highlighted filing

2024

Assets$493,546
Liabilities$0
Net Assets$493,546
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

$1.0M$500K$0-$500KRevenue 2023: $352,620Expenses 2023: $596,476Net Income 2023: -$243,8562023Revenue 2024: $387,717Expenses 2024: $369,261Net Income 2024: $18,4562024

Highlighted filing

2024

Revenue$387,717
Expenses$369,261
Net Income$18,456
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$387,717
Mission and Program Overview

Mission

The organization was formed to administer and source insurance benefits for our members of IAA Local 106 (Bellingham Unit) as outlined in our collective bargaining agreement. The organization does not utilize any self-insured plans from 2023 and beyond.Medical Benefits:As of 2023, the organization only manages enrollment/un-enrollment/COBRA for its members, the invoices are paid for these benefits directly by the City of Bellingham.Dental/Vision Benefits:The City of Bellingham transfers a payment each month to Whatcom Fire Trust and then we purchase benefits and pay those bills. For the plan years involved that will be any invoices for Delta Dental or VSP Vision (Delta Vision).COBRA Administration:The organization pays a company RedQuote to manage COBRA, its a flat monthly fee. If any members are on COBRA, the checks then get sent to us for Deposit once per month and we coordinate paying those benefits to LEOFF Trust (who provides all our medical insurance plans).Retiree Benefits:Retir

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$475,090$493,546▲ $18,456
Rtn Earn Endowment Incm Other Fnds$475,090$493,546▲ $18,456
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$475,090$493,546▲ $18,456
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$475,090$493,546▲ $18,456
Total Liabilities and Net Assets / Fund Balance$475,090$493,546▲ $18,456
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Cary GustafsonTrustee
Daniel McdermottTrustee
Thomas KettmanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$387,717
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$18,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$30,442--$30,442
Office Expenses$2,187--$2,187
Other Expenses$15,683$684-$684
All Other Expenses-$10-$10
Total Functional Expenses$366,567$2,694$0$369,261
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
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
Backup withholding compliance
No
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Whatcom Firefighters Benefits Trust
EIN
84-4189978
Phone
3603932951
Address
PO BOX 1024, BELLINGHAM, WA 98227

Signing Officer

Name
Thomas Kettman
Title
Trustee
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Kettman
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Arvid Garnaas CPA Ps
Address
310 East Magnolia St STE 202, BELLINGHAM, WA 98225
Preparer
Arvid Garnaas CPA
Phone
3607159303
Supplemental Narrative

Additional Explanations

Form 990

“Whatcom firefighters benefits trust had self-insured heath plans subject to erisa prior to 2023. They properly filed form 5500 for the years prior to 2023. Since they no longer had to file form 5500 there was some confusion of what filing was required. In 2025 the trustees discovered that a form 990 was required. They immediatly hired a cpa to prepared the 2023 and 2024 returns. We do realized they are late and are subject to late filing penalties. Please consider forgiving the applicable late filing penalties.”

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IRS990/MissionDesc0The organization was formed to administer and source insurance benefits for our members of IAA Local 106 (Bellingham Unit) as outlined in our collective bargaining agreement. The organization does not utilize any self-insured plans from 2023 and beyond.Medical Benefits:As of 2023, the organization only manages enrollment/un-enrollment/COBRA for its members, the invoices are paid for these benefits directly by the City of Bellingham.Dental/Vision Benefits:The City of Bellingham transfers a payment each month to Whatcom Fire Trust and then we purchase benefits and pay those bills. For the plan years involved that will be any invoices for Delta Dental or VSP Vision (Delta Vision).COBRA Administration:The organization pays a company RedQuote to manage COBRA, its a flat monthly fee. If any members are on COBRA, the checks then get sent to us for Deposit once per month and we coordinate paying those benefits to LEOFF Trust (who provides all our medical insurance plans).Retiree Benefits:Retir
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHATCOM FIREFIGHTERS BENEFITS TRUST HAD SELF-INSURED HEATH PLANS SUBJECT TO ERISA PRIOR TO 2023. THEY PROPERLY FILED FORM 5500 FOR THE YEARS PRIOR TO 2023. SINCE THEY NO LONGER HAD TO FILE FORM 5500 THERE WAS SOME CONFUSION OF WHAT FILING WAS REQUIRED. IN 2025 THE TRUSTEES DISCOVERED THAT A FORM 990 WAS REQUIRED. THEY IMMEDIATLY HIRED A CPA TO PREPARED THE 2023 AND 2024 RETURNS. WE DO REALIZED THEY ARE LATE AND ARE SUBJECT TO LATE FILING PENALTIES. PLEASE CONSIDER FORGIVING THE APPLICABLE LATE FILING PENALTIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARVID GARNAAS CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 East Magnolia St STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098225
ReturnHeader/PreparerPersonGrp/PhoneNum03607159303
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arvid Garnaas CPA
ReturnHeader/ReturnTs02025-09-02T12:43:22-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$493,546
Liabilities
$0
Net assets
$493,546
Revenue
$387,717
Expenses
$369,261
Net income
$18,456
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$3.88$3.69$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.00$4.75$3.53$5.96$2.44