Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.55x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Balance Sheet
Assets
Down$2,981,559
Down $22,806 (-0.8%) from 2013
Net Assets
Up$1,344,098
Up $24,828 (+1.9%) from 2013
Liabilities
Down$1,637,461
Down $47,634 (-2.8%) from 2013
Revenue And Expenses
Revenue
Up$2,103,158
Up $61,154 (+3.0%) from 2013
Expenses
Down$2,039,610
Down $24,903 (-1.2%) from 2013
Net Income
Up$63,548
Up $86,057 (+382%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Jun 26, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $2,114,638
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.
Whatcom county 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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,045,147 | $943,178 | ▼ $101,969 |
| Investments in Publicly Traded Securities | $876,038 | $914,141 | ▲ $38,103 |
| Cash and Non-Interest-Bearing Accounts | $511,675 | $516,862 | ▲ $5,187 |
| Savings and Temporary Cash Investments | $460,749 | $484,691 | ▲ $23,942 |
| Pledges and Grants Receivable | $75,756 | $86,310 | ▲ $10,554 |
| Prepaid Expenses and Deferred Charges | $23,134 | $22,604 | ▼ $530 |
| Inventories for Sale or Use | $11,866 | $13,773 | ▲ $1,907 |
| Total Assets | $3,004,365 | $2,981,559 | ▼ $22,806 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,503,143 | $1,390,560 | ▼ $112,583 |
| Accounts Payable and Accrued Expenses | $144,029 | $190,133 | ▲ $46,104 |
| Deferred Revenue | $18,286 | $37,138 | ▲ $18,852 |
| Other Liabilities | $19,637 | $19,630 | ▼ $7 |
| Total Liabilities | $1,685,095 | $1,637,461 | ▼ $47,634 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $957,490 | $1,017,801 | ▲ $60,311 |
| Temporarily Rstr Net Assets | $361,780 | $326,297 | ▼ $35,483 |
| Total Net Assets Fund Balance | $1,319,270 | $1,344,098 | ▲ $24,828 |
| Total Liabilities and Net Assets / Fund Balance | $3,004,365 | $2,981,559 | ▼ $22,806 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $460,119 | $2,140,928 | $2,601,047 |
| Land | $425,524 | - | $425,524 |
| Equipment | $57,535 | $201,414 | $258,949 |
| Other Land Buildings | - | $16,794 | $16,794 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| Mary Carlson | Executive Di | $62,098 | $62,098 |
Board Members and Trustees
| Name | Title |
|---|---|
| Bill Moeller | President |
| Bill Bezanson | Board Member |
| Bob Dawes | Board Member |
| Ione Adams | Board Member |
| Joan Fortune | Board Member |
| Louise Bjornson | Board Member |
| Marcia Corey | Board Member |
| Steve Avery | Secretary |
| Phil Tucker | Treasurer |
| Shirley Forslof | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,414,797
- Program Service Revenue
- $617,936
- Investment Income
- $46,085
- Other Revenue
- $24,340
- All Other Contributions
- $288,801
- Change in Net Assets
- $63,548
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,103,158
- Total Revenue per Audited Statements
- $2,103,158
- Total Revenue per Form 990
- $2,103,158
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,272,164 |
| Salaries, Compensation, and Employee Benefits | $767,446 |
| Total Fundraising Expense | $24,159 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $496,240 | $43,545 | - | $539,785 |
| Fees for Services Other | $150,146 | $6,992 | - | $157,138 |
| Interest | $136,913 | - | - | $136,913 |
| Other Employee Benefits | $93,856 | $13,299 | $2,581 | $109,736 |
| Depreciation Depletion | $85,963 | $5,683 | - | $91,646 |
| Current Officers, Directors, Trustees, and Key Employees | - | $43,454 | $18,644 | $62,098 |
| Payroll Taxes | $46,352 | $7,814 | $1,661 | $55,827 |
| Fees for Services Management | $54,578 | - | - | $54,578 |
| Travel | $48,455 | - | - | $48,455 |
| Insurance | $41,290 | $3,108 | $182 | $44,580 |
| Other Expenses | $26,782 | $10,264 | $1,026 | $38,072 |
| All Other Expenses | $16,890 | $1,350 | - | $18,240 |
| Fees for Services Accounting | $18,177 | - | - | $18,177 |
| Advertising | $5,344 | $215 | - | $5,559 |
| Occupancy | $3,400 | - | - | $3,400 |
| Fees for Services Legal | $83 | - | - | $83 |
| Total Functional Expenses | $1,876,321 | $139,130 | $24,159 | $2,039,610 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,039,610 |
| Total Expenses per Audited Statements | $2,039,610 |
| Total Expenses per Form 990 | $2,039,610 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $35,820 |
| Fundraising Direct Expenses | $11,480 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Multiple Fundra | $35,820 | $35,820 | $8,668 | $27,152 |
| Total Events | $35,820 | $35,820 | $11,480 | $24,340 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Security Deposits | $19,630 |
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
“A personnel committee consisting of the executive board and the executive director is empowered to write job descriptions, set compensation, perform the interviews and make a decision as a group as to the best candidate for other key positions within the organization.”
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 County Council on Aging
- EIN
- 91-0784024
- Phone
- 3607334030
- Address
- 315 HALLECK STREET, BELLINGHAM, WA 98225
Signing Officer
- Name
- Bill Moeller
- Title
- President
- Phone
- 3607334030
- Signed
- 2015-06-26
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Bill Moeller
- Formed
- 1964
- Legal Domicile
- Wa
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 40
- Volunteers
- 261
Preparer
- Firm
- LOVERIDGE HUNT & CO CPA'S
- Address
- 14725 SE 36TH ST STE 401, BELLEVUE, WA 98006-1682
- Preparer
- Dan Shao
- Phone
- 4254532088
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“TOUR”
Form 990, Part XI, Line 9
“Prior period adjustment 41,782”
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| IRS990/Desc | 0 | THE SENIOR NUTRITION PROGRAM'S GOAL IS TO ENSURE THAT SENIORS - ESPECIALLY THOSE WITH LOW TO VERY LOW INCOMES - ARE EATING WELL AND HAVE THE NUTRITIONAL AND SOCIAL SUPPORT THEY NEED FOR HEALTHY, ACTIVE AGING AND INDEPENDENT LIVING IN ADDITION TO DELIVERING MEALS ON WHEELS TO HOMEBOUND SENIORS, THE COUNCIL ON AGING SERVES HOT LUNCHES IN SENIOR CENTERS THROUGHOUT WHATCOM AND SAN JUAN COUNTIES AND PUBLIC HOUSING FOR LOW- INCOME SENIORS IN BELLINGHAM. |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 943178 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3302314 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 54888 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | WHATCOM COUNTY COUNCIL ON AGING PROVIDES NUTRITIONAL, SOCIAL, RECREATIONAL, AND EDUCATIONAL PROGRAMS THAT PROMOTE WELLNESS OF MIND AND BODY FOR COMMUNITY MEMBERS AS THEY AGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1344098 |
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| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 13837 |
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| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 3062 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3400 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 3400 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
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| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2581 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 13299 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 93856 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 109736 |
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| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT RENTAL & MAINTE |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSES |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1026 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2557 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 128 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 721 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 10264 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 466944 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 132918 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 51990 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 26782 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 469566 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 133046 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 52711 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 38072 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 19637 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 19630 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 496240 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 539785 |
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| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1661 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7814 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 46352 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 55827 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 75756 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 86310 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 23134 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 22604 |
| IRS990/PrincipalOfficerNm | 0 | BILL MOELLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RESIDENTIAL RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISCELLANEOUS INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 404524 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 203066 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 10346 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 404524 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 203066 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 10346 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LOW 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/ExpenseAmt | 0 | 629496 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 203066 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE BELLINGHAM SENIOR ACTIVITY CENTER IS THE ONLY CENTER DIRECTLY MANAGED BY WCCOA. 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 BALLROOM DANCING. ALL OF THESE ACTIVITIES PROMOTE PHYSICAL, MENTAL AND EMOTIONAL HEALTH. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 221856 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 52484 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TOUR |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 79628 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 81759 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1305792 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 38749 |
| IRS990/PYOtherExpensesAmt | 0 | 1213003 |
| IRS990/PYOtherRevenueAmt | 0 | 19986 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 677477 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -22509 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 851510 |
| IRS990/PYTotalExpensesAmt | 0 | 2064513 |
| IRS990/PYTotalRevenueAmt | 0 | 2042004 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 63548 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 270282 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 460749 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 484691 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1414797 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1305792 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1291615 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1234482 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1094744 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 6341430 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 32248 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 29011 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 28992 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 52011 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 61872 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 204134 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 653756 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96880 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.95900 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6341430 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1414797 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1305792 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1291615 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1234482 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1094744 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 6341430 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6545564 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 460119 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2140928 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2601047 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 57535 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 201414 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 258949 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2039610 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 425524 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 425524 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 16794 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16794 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 19630 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2103158 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 943178 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2039610 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 19630 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2103158 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2103158 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2039610 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 11480 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | MULTIPLE FUNDRA |
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| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 2812 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 35820 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 35820 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 35820 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 35820 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 24340 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 8668 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 8668 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TOUR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A PERSONNEL COMMITTEE CONSISTING OF THE EXECUTIVE BOARD AND THE EXECUTIVE DIRECTOR IS EMPOWERED TO WRITE JOB DESCRIPTIONS, SET COMPENSATION, PERFORM THE INTERVIEWS AND MAKE A DECISION AS A GROUP AS TO THE BEST CANDIDATE FOR OTHER KEY POSITIONS WITHIN THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PRIOR PERIOD ADJUSTMENT 41,782 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | WA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,981,559
- Liabilities
- $1,637,461
- Net assets
- $1,344,098
- Revenue
- $2,103,158
- Expenses
- $2,039,610
- Net income
- $63,548