Civic Intelligence

Whatcom Council on Aging

990 • Fiscal year 2018 • EIN 91-0784024

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

Organization ProfileWWW.WCCOA.ORG

View Organization Page

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

0.42x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.47x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

56th percentile

5.1%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$71,042

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.6%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$2,830,698

Down $84,242 (-2.9%) from 2017

Net Assets

Up

$1,633,299

Up $31,656 (+2.0%) from 2017

Liabilities

Down

$1,197,399

Down $115,898 (-8.8%) from 2017

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin56th percentile

Revenue

Up

$2,560,283

Up $158,612 (+6.6%) from 2017

Expenses

Up

$2,429,588

Up $50,946 (+2.1%) from 2017

Net Income

Up

$130,695

Up $107,666 (+468%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

2018

Assets$2,830,698
Liabilities$1,197,399
Net Assets$1,633,299
Open 2018 Filing

Operations Trend

Revenue Growth57th percentile

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

2018

Revenue$2,560,283
Expenses$2,429,588
Net Income$130,695
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$2,585,852
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$1,094,042$1,106,059▲ $12,017
Investments in Publicly Traded Securities$985,559$935,044▼ $50,515
Cash and Non-Interest-Bearing Accounts$386,404$398,860▲ $12,456
Pledges and Grants Receivable$97,716$129,309▲ $31,593
Prepaid Expenses and Deferred Charges$29,897$32,012▲ $2,115
Inventories for Sale or Use$19,977$22,646▲ $2,669
Total Assets$2,914,940$2,830,698▼ $84,242
Other Assets Total$301,345$206,768▼ $94,577
Liabilities
Mortgage Notes Payable Secured by Investment Property$990,032$832,416▼ $157,616
Accounts Payable and Accrued Expenses$273,305$294,962▲ $21,657
Deferred Revenue$30,908$50,975▲ $20,067
Other Liabilities$19,052$19,046▼ $6
Total Liabilities$1,313,297$1,197,399▼ $115,898
Net Assets / Fund Balance
Unrestricted Net Assets$1,342,317$1,383,846▲ $41,529
Temporarily Rstr Net Assets$259,326$249,453▼ $9,873
Total Net Assets Fund Balance$1,601,643$1,633,299▲ $31,656
Total Liabilities and Net Assets / Fund Balance$2,914,940$2,830,698▼ $84,242

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$627,537$2,256,471$2,884,008
Equipment$95,773$198,160$293,933
Land$283,891-$283,891
Leasehold Improvements$60,517$173,628$234,145
Other Land Buildings$38,341$27,143$65,484
Other Assets Org$206,768--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleBaseTotal
Mary CarlsonExecutive Di$71,042$71,042

Board Members and Trustees

NameTitle
Pat AtkinsonPresident
Ione AdamsBoard Member
Jeremy StandenBoard Member
Jim GarnettBoard Member
Louise BjornsonBoard Member
Ryan RomeroBoard Member
Gurpreet DhillonSecretary
Janet MalleyTreasurer
Shirley ForslofVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,856,000
Program Service Revenue
$600,179
Investment Income
$62,512
Other Revenue
$41,592
All Other Contributions
$568,772
Change in Net Assets
$130,695

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,585,852
Revenue Not Reported on Financial Statements
$-25,569
Revenue Not Reported on Form 990
$-99,039
Other Revenue Adjustments
$-25,569
Total Revenue per Audited Statements
$2,486,813
Total Revenue per Form 990
$2,560,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,432,189
Salaries, Compensation, and Employee Benefits$997,399
Total Fundraising Expense$25,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$828,955$142,540$25,904$997,399
Fees for Services Other$268,682$8,909-$277,591
Depreciation Depletion$114,882$2,110-$116,992
Interest$80,720--$80,720
Insurance$38,620$2,585-$41,205
Other Expenses$38,091$2,541-$40,632
Travel$34,955$105-$35,060
All Other Expenses$9,509$1,433-$10,942
Advertising$5,906--$5,906
Occupancy$4,800--$4,800
Total Functional Expenses$2,241,124$162,560$25,904$2,429,588

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,455,157
Total Expenses per Audited Statements$2,455,157
Total Expenses per Form 990$2,429,588
Expenses Not Reported on Financial Statements$-25,569
Other Expense Adjustments$-25,569
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$67,161
Fundraising Direct Expenses$25,569
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
March 4 Meals$19,482$19,482$2,484$16,998
Festival of Tre$15,558$15,558$1,374$14,184
Total Events$42,777$42,777$11,265$31,512
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$19,046
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 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
Shirley Forslof
Title
Vice President
Phone
3607334030
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pat Atkinson
Formed
1964
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
59
Volunteers
284

Preparer

Firm
LOVERIDGE HUNT & CO CPA'S
Address
14725 SE 36TH ST STE 401, BELLEVUE, WA 98006-1682
Preparer
Hoa Thi Tran
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 21,245 0 0 professional services 233,102 0 0 professional services 11,912 0 0 professional services 2,423 8,909 0 total 268,682 8,909 0”

Form 990, Part XI, Line 9

“Fundraising events expense 25,569 fundraising events expense -25,569”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Fundraising events expense -25,569”

Schedule D, Page 4, Part XII, Line 4B

“Fundraising events expense -25,569”

Schedule D, Page 4, Part XIII

“The 25,569 fundraising expense are directly related to special events reported on schedule g. Therefore, the 25,569 expense were reflected on statement of revenue line 8b. The total revenue and expenses are reconciled to 2018 audited financial statements.”

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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt098781
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0990032
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0832416
IRS990/NetAssetsOrFundBalancesBOYAmt01601643
IRS990/NetAssetsOrFundBalancesEOYAmt01633299
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt029977
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt029977
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt041592
IRS990/NetUnrlzdGainsLossesInvstAmt0-99039
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt04800
IRS990/OccupancyGrp/TotalAmt04800
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0301345
IRS990/OtherAssetsTotalGrp/EOYAmt0206768
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL & MAINTE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02031
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1306
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22541
IRS990/OtherExpensesGrp/ProgramServicesAmt0600210
IRS990/OtherExpensesGrp/ProgramServicesAmt1157532
IRS990/OtherExpensesGrp/ProgramServicesAmt258262
IRS990/OtherExpensesGrp/ProgramServicesAmt338091
IRS990/OtherExpensesGrp/TotalAmt0602241
IRS990/OtherExpensesGrp/TotalAmt1157838
IRS990/OtherExpensesGrp/TotalAmt258262
IRS990/OtherExpensesGrp/TotalAmt340632
IRS990/OtherLiabilitiesGrp/BOYAmt019052
IRS990/OtherLiabilitiesGrp/EOYAmt019046
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025904
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0142540
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0828955
IRS990/OtherSalariesAndWagesGrp/TotalAmt0997399
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt097716
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0129309
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029897
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032012
IRS990/PrincipalOfficerNm0PAT ATKINSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1RESIDENTIAL RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0371970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1219766
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28443
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0371970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1219766
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28443
IRS990/ProgSrvcAccomActy2Grp/Desc0LOW INCOME HOUSING - OPERATED TWO 38-UNIT LOW INCOME HOUSING APARTMENT COMPLEXES FOR THE ELDERLY & HANDICAPPED RENTS ARE SUBSIDIZED BY HUD SECTION 202 & SECTION 8.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0651507
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0219787
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/ExpenseAmt0262579
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt060404
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/ExpenseAmt0114998
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt046247
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01706399
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt041106
IRS990/PYOtherExpensesAmt01411895
IRS990/PYOtherRevenueAmt054059
IRS990/PYProgramServiceRevenueAmt0600107
IRS990/PYRevenuesLessExpensesAmt023029
IRS990/PYSalariesCompEmpBnftPaidAmt0966747
IRS990/PYTotalExpensesAmt02378642
IRS990/PYTotalRevenueAmt02401671
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0130695
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0265319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01856000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01706399
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01656444
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01548115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01414797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08181755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt032535
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt027773
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt025948
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt025218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt032248
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0143722
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01337028
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98270
IRS990ScheduleA/PublicSupportPY170Pct00.98200
IRS990ScheduleA/PublicSupportTotal170Amt08181755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01856000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01706399
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01656444
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01548115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01414797
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08181755
IRS990ScheduleA/TotalSupportAmt08325477
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/BookValueAmt0627537
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02256471
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02884008
IRS990ScheduleD/EquipmentGrp/BookValueAmt095773
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0293933
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-25569
IRS990ScheduleD/ExpensesSubtotalAmt02455157
IRS990ScheduleD/LandGrp/BookValueAmt0283891
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0283891
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060517
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0173628
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0234145
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-99039
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0206768
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED DEPOSITS AND RESERVES
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-25569
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038341
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027143
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt065484
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-25569
IRS990ScheduleD/RevenueNotReportedAmt0-99039
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-25569
IRS990ScheduleD/RevenueSubtotalAmt02585852
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENTS EXPENSE -25,569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENTS EXPENSE -25,569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE 25,569 FUNDRAISING EXPENSE ARE DIRECTLY RELATED TO SPECIAL EVENTS REPORTED ON SCHEDULE G. THEREFORE, THE 25,569 EXPENSE WERE REFLECTED ON STATEMENT OF REVENUE LINE 8B. THE TOTAL REVENUE AND EXPENSES ARE RECONCILED TO 2018 AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01106059
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0206768
IRS990ScheduleD/TotalExpensesPerForm990Amt02429588
IRS990ScheduleD/TotalLiabilityAmt019046
IRS990ScheduleD/TotalRevenuePerForm990Amt02560283
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02486813
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02455157
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011265
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0250
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0250
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MARCH 4 MEALS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FESTIVAL OF TRE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0460
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01942
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt0906
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03308
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019482
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015558
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt07737
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt042777
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019482
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015558
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt07737
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042777
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt031512
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0560
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0560
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01591
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05449
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02484
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01374
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01698
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01698
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 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 21,245 0 0 PROFESSIONAL SERVICES 233,102 0 0 PROFESSIONAL SERVICES 11,912 0 0 PROFESSIONAL SERVICES 2,423 8,909 0 TOTAL 268,682 8,909 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUNDRAISING EVENTS EXPENSE 25,569 FUNDRAISING EVENTS EXPENSE -25,569
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,830,698
Liabilities
$1,197,399
Net assets
$1,633,299
Revenue
$2,560,283
Expenses
$2,429,588
Net income
$130,695
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
2018Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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