Civic Intelligence

Whatcom Council on Aging

990 • Fiscal year 2016 • EIN 91-0784024

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 08, 2017

315 Halleck StreetBellingham, WA 98225

(360) 733-4030

Siviq Scores

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

Liabilities / Assets

78th percentile

0.48x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.60x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

56th percentile

4.1%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$67,796

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

50th percentile

1.3%

Faster asset growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

4.5%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,920,005

Up $36,562 (+1.3%) from 2015

Net Assets

Up

$1,513,873

Up $125,230 (+9.0%) from 2015

Liabilities

Down

$1,406,132

Down $88,668 (-5.9%) from 2015

Revenue

Up

$2,361,526

Up $102,672 (+4.5%) from 2015

Expenses

Up

$2,265,874

Up $102,210 (+4.7%) from 2015

Net Income

Up

$95,652

Up $462 (+0.5%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $2,959,469Liabilities 2010: $1,982,505Net Assets 2010: $976,9642010Assets 2011: $2,840,705Liabilities 2011: $1,890,968Net Assets 2011: $949,7372011Assets 2012: $2,751,516Liabilities 2012: $1,788,643Net Assets 2012: $962,8732012Assets 2013: $3,004,365Liabilities 2013: $1,685,095Net Assets 2013: $1,319,2702013Assets 2014: $2,981,559Liabilities 2014: $1,637,461Net Assets 2014: $1,344,0982014Assets 2015: $2,883,443Liabilities 2015: $1,494,800Net Assets 2015: $1,388,6432015Assets 2016: $2,920,005Liabilities 2016: $1,406,132Net Assets 2016: $1,513,8732016Assets 2017: $2,914,940Liabilities 2017: $1,313,297Net Assets 2017: $1,601,6432017Assets 2018: $2,830,698Liabilities 2018: $1,197,399Net Assets 2018: $1,633,2992018Assets 2019: $2,777,085Liabilities 2019: $998,542Net Assets 2019: $1,778,5432019Assets 2020: $3,122,824Liabilities 2020: $878,573Net Assets 2020: $2,244,2512020Assets 2021: $6,602,512Liabilities 2021: $272,867Net Assets 2021: $6,329,6452021Assets 2022: $6,999,411Liabilities 2022: $259,087Net Assets 2022: $6,740,3242022Assets 2023: $8,704,515Liabilities 2023: $311,082Net Assets 2023: $8,393,4332023Assets 2024: $12,567,561Liabilities 2024: $3,384,835Net Assets 2024: $9,182,7262024

Highlighted filing

2016

Assets$2,920,005
Liabilities$1,406,132
Net Assets$1,513,873

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,060,0742010Expenses 2011: $2,088,7842011Expenses 2012: $2,184,6602012Revenue 2013: $2,042,004Expenses 2013: $2,064,513Net Income 2013: -$22,5092013Revenue 2014: $2,103,158Expenses 2014: $2,039,610Net Income 2014: $63,5482014Revenue 2015: $2,258,854Expenses 2015: $2,163,664Net Income 2015: $95,1902015Revenue 2016: $2,361,526Expenses 2016: $2,265,874Net Income 2016: $95,6522016Revenue 2017: $2,401,671Expenses 2017: $2,378,642Net Income 2017: $23,0292017Revenue 2018: $2,560,283Expenses 2018: $2,429,588Net Income 2018: $130,6952018Revenue 2019: $2,535,034Expenses 2019: $2,505,418Net Income 2019: $29,6162019Revenue 2020: $2,983,083Expenses 2020: $2,638,041Net Income 2020: $345,0422020Revenue 2021: $5,963,085Expenses 2021: $2,162,906Net Income 2021: $3,800,1792021Revenue 2022: $3,639,385Expenses 2022: $2,408,607Net Income 2022: $1,230,7782022Revenue 2023: $3,801,584Expenses 2023: $2,942,586Net Income 2023: $858,9982023Revenue 2024: $3,575,487Expenses 2024: $3,483,286Net Income 2024: $92,2012024

Highlighted filing

2016

Revenue$2,361,526
Expenses$2,265,874
Net Income$95,652
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$2,361,526
Mission and Program Overview

Mission

Whatcom council on aging provides nutritional, social, recreational, and educational programs that promote wellness of mind and body for community members as they age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$888,270$1,053,297▲ $165,027
Investments in Publicly Traded Securities$904,015$941,518▲ $37,503
Cash and Non-Interest-Bearing Accounts$458,881$391,712▼ $67,169
Savings and Temporary Cash Investments$504,987$366,981▼ $138,006
Pledges and Grants Receivable$94,563$121,373▲ $26,810
Inventories for Sale or Use$16,305$24,276▲ $7,971
Prepaid Expenses and Deferred Charges$16,422$20,848▲ $4,426
Total Assets$2,883,443$2,920,005▲ $36,562
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,268,109$1,134,917▼ $133,192
Accounts Payable and Accrued Expenses$182,893$222,942▲ $40,049
Deferred Revenue$24,574$29,656▲ $5,082
Other Liabilities$19,224$18,617▼ $607
Total Liabilities$1,494,800$1,406,132▼ $88,668
Net Assets / Fund Balance
Unrestricted Net Assets$1,053,320$1,234,537▲ $181,217
Temporarily Rstr Net Assets$335,323$279,336▼ $55,987
Total Net Assets Fund Balance$1,388,643$1,513,873▲ $125,230
Total Liabilities and Net Assets / Fund Balance$2,883,443$2,920,005▲ $36,562

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$544,083$2,121,730$2,665,813
Equipment$119,191$178,212$297,403
Land$283,891-$283,891
Leasehold Improvements$72,392$164,077$236,469
Other Land Buildings$33,740$3,749$37,489
Compensation and Service Providers

Employees

NameTitleBaseTotal
Mary CarlsonExecutive Di$67,796$67,796

Board Members and Trustees

NameTitle
Pat AtkinsonPresident
Gurpreet DhillonBoard Member
Ione AdamsBoard Member
Jeremy StandenBoard Member
Joan FortuneBoard Member
Louise BjornsonBoard Member
Marcia CoreyBoard Member
Ryan RomeroBoard Member
Bill BezansonSecretary
Janet MalleyTreasurer
Shirley ForslofVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,656,444
Program Service Revenue
$633,029
Investment Income
$35,043
Other Revenue
$37,010
All Other Contributions
$425,089
Change in Net Assets
$95,652

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,361,526
Total Revenue per Audited Statements
$2,361,526
Total Revenue per Form 990
$2,361,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,372,893
Salaries, Compensation, and Employee Benefits$892,981
Total Fundraising Expense$37,054
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$739,838$128,397$24,746$892,981
Fees for Services Other$290,982$7,724$3,203$301,909
Depreciation Depletion$103,285$2,627-$105,912
Interest$105,236--$105,236
Other Expenses$36,558$10,092$3,568$50,218
Travel$42,660-$57$42,717
Insurance$38,053$2,653$246$40,952
All Other Expenses$9,322$1,201$539$11,062
Advertising$7,413-$103$7,516
Occupancy$4,800--$4,800
Total Functional Expenses$2,073,868$154,952$37,054$2,265,874

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,265,874
Total Expenses per Audited Statements$2,265,874
Total Expenses per Form 990$2,265,874
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Multiple Fundra$37,010$37,010-$37,010
Total Events$37,010$37,010-$37,010
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$18,617
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The irs form 990 is provided for review by the executive director, president of the board of directors and finance committee prior to filing. Subsequent to filing, the form 990 is made available to the board of directors to review.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer and member of a committee with governing board-delegated powers shall annually sign a statement that affirms such person has received a copy of the conflict of interest policy, has read and understood the policy has agreed to comply with the policy and understands that the agency is charitable and in order to maintain its federal tax exemption and avoid the appearance of conflict, it must engage primarily in activities that accomplish one or more of its tax-exempt purposes periodic reviews shall be conducted and at a minimum include the following subjects (a) whether compensation arrangements and benefits are reasonable, based on competent survey information, and is the result of arms-length bargaining (b) whether partnerships, joint ventures and arrangements with management organizations conform to the agency's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

Form 990, Page 6, Part VI, Line 15A

The executive director is hired by the executive board acting as the personnel committee. The board is responsible for writing a job description, setting compensation levels, interviewing, negotiating compensation packages and conducting annual reviews. This committee then reports their decision back to the board of directors.

Form 990, Page 6, Part VI, Line 15B

The board is responsible for writing a job description, setting compensation levels, interviewing, negotiating compensation packages and conducting annual reviews.

Form 990, Page 6, Part VI, Line 19

The whatcom county council on aging makes all of its financial statements, governing documents and conflict of interest policy available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Whatcom Council on Aging
EIN
91-0784024
Phone
3607334030
Address
315 HALLECK STREET, BELLINGHAM, WA 98225

Signing Officer

Name
Pat Atkinson
Title
President
Phone
3607334030
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pat Atkinson
Formed
1964
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
48
Volunteers
183

Preparer

Firm
LOVERIDGE HUNT & CO CPA'S
Address
14725 SE 36TH ST STE 401, BELLEVUE, WA 98006-1682
Preparer
Jie Klemm
Phone
4254532088
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Whatcom senior tours: journey to a wide variety of destinations. Develop lasting friendships. Care of our trip escorts puts your mind at ease. Tours are well organized. Group size is tailored for comfort. Trips are a good value and affordable. Bellingham at home to empower seniors to stay active and engaged while continuing to live in their own homes and neighborhoods.

Form 990, Part IX, Line 11G

Professional services 23,960 7,724 3,203 professional services 243,294 0 0 professional services 15,666 0 0 professional services 8,062 0 0 total 290,982 7,724 3,203

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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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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0WHATCOM COUNCIL ON AGING PROVIDES NUTRITIONAL, SOCIAL, RECREATIONAL, AND EDUCATIONAL PROGRAMS THAT PROMOTE WELLNESS OF MIND AND BODY FOR COMMUNITY MEMBERS AS THEY AGE.
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL & MAINTE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt04385
IRS990/OtherExpensesGrp/FundraisingAmt1207
IRS990/OtherExpensesGrp/FundraisingAmt23568
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1293
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt210092
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IRS990/OtherExpensesGrp/ProgramServicesAmt1133568
IRS990/OtherExpensesGrp/ProgramServicesAmt253549
IRS990/OtherExpensesGrp/ProgramServicesAmt336558
IRS990/OtherExpensesGrp/TotalAmt0514954
IRS990/OtherExpensesGrp/TotalAmt1134068
IRS990/OtherExpensesGrp/TotalAmt253549
IRS990/OtherExpensesGrp/TotalAmt350218
IRS990/OtherLiabilitiesGrp/BOYAmt019224
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0739838
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0PAT ATKINSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1RESIDENTIAL RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0411347
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1210750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210932
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0411347
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1210750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210932
IRS990/ProgSrvcAccomActy2Grp/Desc0LOW INCOME HOUSING - OPERATED TWO 38-UNIT LOW INCOME HOUSING APARTMEN COMPLEXES FOR THE ELDERLY & HANDICAPPED RENTS ARE SUBSIDIZED BY HUD SECTION 202 & SECTION 8.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0648797
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0210750
IRS990/ProgSrvcAccomActy3Grp/Desc0THE BELLINGHAM SENIOR ACTIVITY CENTER IS THE ONLY WHATCOM COUNTY CENTER DIRECTLY MANAGED BY WCOA. THE CENTER OFFERS A WIDE RANGE OF CLASSES, ACTIVITIES AND SERVICES FOR PERSONS 50 YEARS OF AGE AND OVER, ALL OF WHICH ARE DESIGNED TO ENCOURAGE EMOTIONAL, MENTAL AND PHYSICAL WELLNESS FOR A HEALTHY, ACTIVE AND INDEPENDENT LIFESTYLE. A MEMBER CAN PARTICIPATE IN WEIGHT TRAINING IN THE GYM, TAKE A LINE DANCING CLASS, PLAY CARDS OR POOL, LEARN HOW TO USE COMPUTERS OR READ IN OUR LIBRARY AS WELL AS ENJOY A VARIETY OF PRESENTATIONS. ALL OF THESE ACTIVITIES PROMOTE PHYSICAL, MENTAL AND EMOTIONAL HEALTH.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0247495
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt057678
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WHATCOM SENIOR TOURS: JOURNEY TO A WIDE VARIETY OF DESTINATIONS. DEVELOP LASTING FRIENDSHIPS. CARE OF OUR TRIP ESCORTS PUTS YOUR MIND AT EASE. TOURS ARE WELL ORGANIZED. GROUP SIZE IS TAILORED FOR COMFORT. TRIPS ARE A GOOD VALUE AND AFFORDABLE. BELLINGHAM AT HOME TO EMPOWER SENIORS TO STAY ACTIVE AND ENGAGED WHILE CONTINUING TO LIVE IN THEIR OWN HOMES AND NEIGHBORHOODS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt091468
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt074126
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01548115
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt044967
IRS990/PYOtherExpensesAmt01327250
IRS990/PYOtherRevenueAmt015031
IRS990/PYProgramServiceRevenueAmt0650741
IRS990/PYRevenuesLessExpensesAmt095190
IRS990/PYSalariesCompEmpBnftPaidAmt0836414
IRS990/PYTotalExpensesAmt02163664
IRS990/PYTotalRevenueAmt02258854
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt095652
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0279543
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0504987
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0366981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01656444
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01548115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01414797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01305792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01291615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07216763
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt025948
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt025218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt032248
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt029011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028992
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0141417
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0670039
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98080
IRS990ScheduleA/PublicSupportPY170Pct00.97590
IRS990ScheduleA/PublicSupportTotal170Amt07216763
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01656444
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01548115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01414797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01305792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01291615
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07216763
IRS990ScheduleA/TotalSupportAmt07358180
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0544083
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02121730
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02665813
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119191
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0178212
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0297403
IRS990ScheduleD/ExpensesSubtotalAmt02265874
IRS990ScheduleD/LandGrp/BookValueAmt0283891
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0283891
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt072392
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0164077
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0236469
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt033740
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03749
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037489
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018617
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt02361526
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01053297
IRS990ScheduleD/TotalExpensesPerForm990Amt02265874
IRS990ScheduleD/TotalLiabilityAmt018617
IRS990ScheduleD/TotalRevenuePerForm990Amt02361526
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02361526
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02265874
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MULTIPLE FUNDRA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037010
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt037010
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHATCOM SENIOR TOURS: JOURNEY TO A WIDE VARIETY OF DESTINATIONS. DEVELOP LASTING FRIENDSHIPS. CARE OF OUR TRIP ESCORTS PUTS YOUR MIND AT EASE. TOURS ARE WELL ORGANIZED. GROUP SIZE IS TAILORED FOR COMFORT. TRIPS ARE A GOOD VALUE AND AFFORDABLE. BELLINGHAM AT HOME TO EMPOWER SENIORS TO STAY ACTIVE AND ENGAGED WHILE CONTINUING TO LIVE IN THEIR OWN HOMES AND NEIGHBORHOODS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE IRS FORM 990 IS PROVIDED FOR REVIEW BY THE EXECUTIVE DIRECTOR, PRESIDENT OF THE BOARD OF DIRECTORS AND FINANCE COMMITTEE PRIOR TO FILING. SUBSEQUENT TO FILING, THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT THE AGENCY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION AND AVOID THE APPEARANCE OF CONFLICT, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES PERIODIC REVIEWS SHALL BE CONDUCTED AND AT A MINIMUM INCLUDE THE FOLLOWING SUBJECTS (A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND IS THE RESULT OF ARMS-LENGTH BARGAINING (B) WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE AGENCY'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR IS HIRED BY THE EXECUTIVE BOARD ACTING AS THE PERSONNEL COMMITTEE. THE BOARD IS RESPONSIBLE FOR WRITING A JOB DESCRIPTION, SETTING COMPENSATION LEVELS, INTERVIEWING, NEGOTIATING COMPENSATION PACKAGES AND CONDUCTING ANNUAL REVIEWS. THIS COMMITTEE THEN REPORTS THEIR DECISION BACK TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD IS RESPONSIBLE FOR WRITING A JOB DESCRIPTION, SETTING COMPENSATION LEVELS, INTERVIEWING, NEGOTIATING COMPENSATION PACKAGES AND CONDUCTING ANNUAL REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WHATCOM COUNTY COUNCIL ON AGING MAKES ALL OF ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL SERVICES 23,960 7,724 3,203 PROFESSIONAL SERVICES 243,294 0 0 PROFESSIONAL SERVICES 15,666 0 0 PROFESSIONAL SERVICES 8,062 0 0 TOTAL 290,982 7,724 3,203
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0335323
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0279336
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02883443
IRS990/TotalAssetsEOYAmt02920005
IRS990/TotalAssetsGrp/BOYAmt02883443
IRS990/TotalAssetsGrp/EOYAmt02920005

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$3.38$9.18$3.58$3.48$0.09
2023Summary only. Only limited summary data is available for this year.$8.70$0.31$8.39$3.80$2.94$0.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.00$0.26$6.74$3.64$2.41$1.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.60$0.27$6.33$5.96$2.16$3.80
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.88$2.24$2.98$2.64$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$1.00$1.78$2.54$2.51$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$1.20$1.63$2.56$2.43$0.13
2017Summary only. Only limited summary data is available for this year.$2.91$1.31$1.60$2.40$2.38$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.92$1.41$1.51$2.36$2.27$0.10
2015Summary only. Only limited summary data is available for this year.$2.88$1.49$1.39$2.26$2.16$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.98$1.64$1.34$2.10$2.04$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.00$1.69$1.32$2.04$2.06$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$1.79$0.96$2.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$1.89$0.95$2.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$1.98$0.98$2.06