Civic Intelligence

Whatcom Firefighters Benefits Trust

990 • Fiscal year 2025 • EIN 84-4189978

Jan 01, 2025 to Dec 31, 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

39th percentile

0.00x

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

2025 filings • NTEE M • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.00x

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

2025 filings • NTEE M • $500k-$1M nonprofits • Source year 2025

Net Margin

44th percentile

6.3%

Higher net margin than 44% of similar nonprofits.

2025 filings • NTEE M • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2025 filings • NTEE M • $500k-$1M nonprofits • Source year 2025

Asset Growth

52nd percentile

5.1%

Faster asset growth than 52% of similar nonprofits.

2025 filings • NTEE M • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

3.4%

Faster revenue growth than 39% of similar nonprofits.

2025 filings • NTEE M • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$518,865

Up $25,319 (+5.1%) from 2024

Net Assets

Up

$518,865

Up $25,319 (+5.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin44th percentile

Revenue

Up

$401,023

Up $13,306 (+3.4%) from 2024

Expenses

Up

$375,704

Up $6,443 (+1.7%) from 2024

Net Income

Up

$25,319

Up $6,863 (+37%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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: $493,5462024Assets 2025: $518,865Liabilities 2025: $0Net Assets 2025: $518,8652025

Highlighted filing

2025

Assets$518,865
Liabilities$0
Net Assets$518,865
Open 2025 Filing

Operations Trend

Revenue Growth39th 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: $18,4562024Revenue 2025: $401,023Expenses 2025: $375,704Net Income 2025: $25,3192025

Highlighted filing

2025

Revenue$401,023
Expenses$375,704
Net Income$25,319
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$401,023
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$493,546$518,865▲ $25,319
Rtn Earn Endowment Incm Other Fnds$493,546$518,865▲ $25,319
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$493,546$518,865▲ $25,319
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$493,546$518,865▲ $25,319
Total Liabilities and Net Assets / Fund Balance$493,546$518,865▲ $25,319
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Cary GustafsonTrustee
Daniel McdermottTrustee
Thomas KettmanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$401,023
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$25,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$375,704
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
Office Expenses$4,750--$4,750
Fees for Services Legal$4,650--$4,650
All Other Expenses$2,202$1-$2,203
Other Expenses$24,840$1,733-$1,733
Total Functional Expenses$361,695$14,009$0$375,704
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
2026-03-11
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 E MAGNOLIA ST STE 202, BELLINGHAM, WA 98225
Preparer
Arvid Garnaas CPA
Phone
3607159303
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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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ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$518,865
Liabilities
$0
Net assets
$518,865
Revenue
$401,023
Expenses
$375,704
Net income
$25,319
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.19$0.00$5.19$4.01$3.76$0.25
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