Civic Intelligence

Whatcom Bar Association

990EZ • Fiscal year 2024 • EIN 91-1239486

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 15, 2025

PO Box 1142Bellingham, WA 98227

(360) 392-2846

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.00x

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

5th percentile

-66%

Higher net margin than 5% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-31%

Faster asset growth than 12% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$24,356

Down $10,749 (-31%) from 2023

Net Assets

Down

$24,356

Down $10,749 (-31%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Down

$16,233

Down $6,647 (-29%) from 2023

Expenses

Up

$26,982

Up $10,221 (+61%) from 2023

Net Income

Down

-$10,749

Down $16,868 (-276%) from 2023

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $35,380Liabilities 2011: $02011Assets 2012: $42,876Liabilities 2012: $02012Assets 2013: $43,771Liabilities 2013: $0Net Assets 2013: $43,7712013Assets 2014: $18,274Liabilities 2014: $0Net Assets 2014: $18,2742014Assets 2015: $9,490Liabilities 2015: $0Net Assets 2015: $9,4902015Assets 2016: $11,298Liabilities 2016: $02016Assets 2017: $11,944Liabilities 2017: $0Net Assets 2017: $11,9442017Assets 2018: $13,814Liabilities 2018: $0Net Assets 2018: $13,8142018Assets 2019: $14,731Liabilities 2019: $0Net Assets 2019: $14,7312019Assets 2020: $31,397Liabilities 2020: $0Net Assets 2020: $31,3972020Assets 2021: $27,472Liabilities 2021: $0Net Assets 2021: $27,4722021Assets 2022: $28,986Liabilities 2022: $0Net Assets 2022: $28,9862022Assets 2023: $35,105Liabilities 2023: $0Net Assets 2023: $35,1052023Assets 2024: $24,356Liabilities 2024: $0Net Assets 2024: $24,3562024

Highlighted filing

2024

Assets$24,356
Liabilities$0
Net Assets$24,356

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $46,037Expenses 2011: $35,628Net Income 2011: $10,4092011Revenue 2012: $40,660Expenses 2012: $33,164Net Income 2012: $7,4962012Revenue 2013: $42,495Expenses 2013: $41,600Net Income 2013: $8952013Revenue 2014: $31,347Expenses 2014: $56,844Net Income 2014: -$25,4972014Revenue 2015: $30,852Expenses 2015: $39,636Net Income 2015: -$8,7842015Revenue 2016: $31,443Expenses 2016: $29,635Net Income 2016: $1,8082016Revenue 2017: $27,048Expenses 2017: $26,402Net Income 2017: $6462017Revenue 2018: $27,612Expenses 2018: $25,742Net Income 2018: $1,8702018Revenue 2019: $29,717Expenses 2019: $28,800Net Income 2019: $9172019Revenue 2020: $23,978Expenses 2020: $7,312Net Income 2020: $16,6662020Revenue 2021: $11,322Expenses 2021: $15,247Net Income 2021: -$3,9252021Revenue 2022: $23,815Expenses 2022: $22,301Net Income 2022: $1,5142022Revenue 2023: $22,880Expenses 2023: $16,761Net Income 2023: $6,1192023Revenue 2024: $16,233Expenses 2024: $26,982Net Income 2024: -$10,7492024

Highlighted filing

2024

Revenue$16,233
Expenses$26,982
Net Income-$10,749
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$31,499
Mission and Program Overview

Mission

Promote the administration of justice c

Promote the adminsitration of justice, cultivate goodwill among members and the community, and support continuing education goals of the memebers.

Program Services

DescriptionGrantsExpenses
PROMOTE THE ADMINSITRATION OF JUSTICE, CULTIVATE GOODWILL AMONG MEMBERS AND THE COMMUNITY, AND SUPPORT CONTINUING EDUCATION GOALS OF THE MEMEBERS.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIFFANY BAILEYTreasurer-$0--
JACOB HOLLANDSecretary-$0--
CAROLINE WHITENERVice President-$0--
IAN MCCURDYPresident-$0--
Filing and Contact Details

Filer

Filer Name
Whatcom Bar Association
EIN
91-1239486
Phone
3603922846
Address
PO BOX 1142, BELLINGHAM, WA 98227

Signing Officer

Name
Tiffany Bailey
Title
Treasurer
Phone
3603922846
Signed
2025-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Curnow & Curnow Pllc
Address
1736 IOWA ST, BELLINGHAM, WA 98229-4702
Preparer
Jack W Curnow
Phone
3606766655
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 6.

Form 990-ez, Part I, Line 8 - Other Revenue

Description: newsletter advertising income. Amount: 1,360.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: charitable contribution. Grantee name: law advocates. Grantee address: 1407 commercial st bellingham, wa 98225. Date of gift: 12/31/24. Amount given: 10,000.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: charitable contribution. Grantee name: law library. Grantee address: 311 grand ave #b03 bellingham, wa 98225. Date of gift: 12/31/24. Amount given: 2,000. Total included on form 990-ez, line 10: 12,000.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: bank charges. Amount: 10. Description: meetings. Amount: 3,987. Description: software. Amount: 411. Description: miscellaneous. Amount: 1,778. Description: office expense. Amount: 256. Description: taxes & licenses. Amount: 1,776. Description: filing fees. Amount: 339. Description: website. Amount: 3,000. Total to form 990-ez, line 16: 11,557.

Raw XML Appendix123 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum03606766655
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1142
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BELLINGHAM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098227
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt035105
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024356
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-10749
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0975
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt035105
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024356
IRS990EZ/FundraisingGrossIncomeAmt02300
IRS990EZ/GrantsAndSimilarAmountsPaidAmt012000
IRS990EZ/GrossReceiptsAmt031499
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt06
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt027833
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt035105
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024356
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt035105
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024356
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIFFANY BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JACOB HOLLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CAROLINE WHITENER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3IAN MCCURDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationFiled990TInd01
IRS990EZ/OrganizationHadUBIInd01
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt011557
IRS990EZ/OtherRevenueTotalAmt01360
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE THE ADMINSITRATION OF JUSTICE, CULTIVATE GOODWILL AMONG MEMBERS AND THE COMMUNITY, AND SUPPORT CONTINUING EDUCATION GOALS OF THE MEMEBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE THE ADMINSITRATION OF JUSTICE, CULTIVATE GOODWILL AMONG MEMBERS AND THE COMMUNITY, AND SUPPORT CONTINUING EDUCATION GOALS OF THE MEMEBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt02450
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt015266
IRS990EZ/SpecialEventsNetIncomeLossAmt0-12966
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt026982
IRS990EZ/TotalRevenueAmt016233
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WHATCOMBAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: NEWSLETTER ADVERTISING INCOME. AMOUNT: 1,360.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: CHARITABLE CONTRIBUTION. GRANTEE NAME: LAW ADVOCATES. GRANTEE ADDRESS: 1407 COMMERCIAL ST BELLINGHAM, WA 98225. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVITY CLASSIFICATION: CHARITABLE CONTRIBUTION. GRANTEE NAME: LAW LIBRARY. GRANTEE ADDRESS: 311 GRAND AVE #B03 BELLINGHAM, WA 98225. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 2,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 12,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: BANK CHARGES. AMOUNT: 10. DESCRIPTION: MEETINGS. AMOUNT: 3,987. DESCRIPTION: SOFTWARE. AMOUNT: 411. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,778. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 256. DESCRIPTION: TAXES & LICENSES. AMOUNT: 1,776. DESCRIPTION: FILING FEES. AMOUNT: 339. DESCRIPTION: WEBSITE. AMOUNT: 3,000. TOTAL TO FORM 990-EZ, LINE 16: 11,557.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIFFANY BAILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03603922846
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHATCOM BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WHAT
ReturnHeader/Filer/EIN0911239486
ReturnHeader/Filer/PhoneNum03603922846
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1142
ReturnHeader/Filer/USAddress/CityNm0BELLINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098227
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260412994
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CURNOW & CURNOW PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01736 IOWA ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0982294702
ReturnHeader/PreparerPersonGrp/PhoneNum03606766655
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK W CURNOW
ReturnHeader/ReturnTs02025-11-17T17:10:15-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$24.4$0.00$24.4$16.2$27.0$10.7
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.1$0.00$35.1$22.9$16.8$6.12
2022Detailed filing. Detailed filing data is available for this year.$29.0$0.00$29.0$23.8$22.3$1.51
2021Detailed filing. Detailed filing data is available for this year.$27.5$0.00$27.5$11.3$15.2$3.93
2020Detailed filing. Detailed filing data is available for this year.$31.4$0.00$31.4$24.0$7.31$16.7
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$0.00$14.7$29.7$28.8$0.92
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$0.00$13.8$27.6$25.7$1.87
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.00$11.9$27.0$26.4$0.65
2016Summary only. Only limited summary data is available for this year.$11.3$0.00$31.4$29.6$1.81
2015Detailed filing. Detailed filing data is available for this year.$9.49$0.00$9.49$30.9$39.6$8.78
2014Detailed filing. Detailed filing data is available for this year.$18.3$0.00$18.3$31.3$56.8$25.5
2013Detailed filing. Detailed filing data is available for this year.$43.8$0.00$43.8$42.5$41.6$0.90
2012Summary only. Only limited summary data is available for this year.$42.9$0.00$40.7$33.2$7.50
2011Summary only. Only limited summary data is available for this year.$35.4$0.00$46.0$35.6$10.4