Civic Intelligence

Whatcom Parks and Recreation Foundation

990EZ • Fiscal year 2024 • EIN 91-1503600

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

Organization Profilewprfoundation.org
PO Box 29963Bellingham, WA 98228

(360) 920-0658

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

55th percentile

5.8%

Higher net margin than 55% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

0.3%

Faster asset growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-58%

Faster revenue growth than 9% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$182,795

Up $477 (+0.3%) from 2023

Net Assets

$182,505

No earlier filing loaded for comparison.

Liabilities

Down

$290

Down $200 (-41%) from 2023

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin55th percentile

Revenue

Down

$11,576

Down $16,056 (-58%) from 2023

Expenses

Up

$10,899

Up $2,382 (+28%) from 2023

Net Income

Down

$677

Down $18,438 (-96%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$200K$150K$100K$50K$0Assets 2011: $97,252Liabilities 2011: $1,241Net Assets 2011: $96,0112011Assets 2012: $124,438Liabilities 2012: $611Net Assets 2012: $123,8272012Assets 2013: $110,831Liabilities 2013: $250Net Assets 2013: $110,5812013Assets 2014: $96,279Liabilities 2014: $580Net Assets 2014: $95,6992014Assets 2015: $91,855Liabilities 2015: $880Net Assets 2015: $90,9752015Assets 2016: $101,596Liabilities 2016: $3,3002016Assets 2017: $131,834Liabilities 2017: $300Net Assets 2017: $131,5342017Assets 2018: $149,433Liabilities 2018: $363Net Assets 2018: $149,0702018Assets 2019: $150,262Liabilities 2019: $485Net Assets 2019: $149,7772019Assets 2020: $142,941Liabilities 2020: $300Net Assets 2020: $142,6412020Assets 2021: $163,444Liabilities 2021: $1,100Net Assets 2021: $162,3442021Assets 2022: $162,813Liabilities 2022: $100Net Assets 2022: $162,7132022Assets 2023: $182,318Liabilities 2023: $4902023Assets 2024: $182,795Liabilities 2024: $290Net Assets 2024: $182,5052024

Highlighted filing

2024

Assets$182,795
Liabilities$290
Net Assets$182,505
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $29,077Expenses 2011: $30,563Net Income 2011: -$1,4862011Revenue 2012: $58,095Expenses 2012: $30,279Net Income 2012: $27,8162012Revenue 2013: $42,645Expenses 2013: $55,891Net Income 2013: -$13,2462013Revenue 2014: $23,119Expenses 2014: $38,001Net Income 2014: -$14,8822014Revenue 2015: $22,829Expenses 2015: $27,553Net Income 2015: -$4,7242015Revenue 2016: $39,901Expenses 2016: $30,160Net Income 2016: $9,7412016Revenue 2017: $57,730Expenses 2017: $24,492Net Income 2017: $33,2382017Revenue 2018: $40,320Expenses 2018: $22,784Net Income 2018: $17,5362018Revenue 2019: $32,690Expenses 2019: $32,525Net Income 2019: $1652019Revenue 2020: $3,994Expenses 2020: $11,130Net Income 2020: -$7,1362020Revenue 2021: $37,106Expenses 2021: $17,403Net Income 2021: $19,7032021Revenue 2022: $18,501Expenses 2022: $18,132Net Income 2022: $3692022Revenue 2023: $27,632Expenses 2023: $8,517Net Income 2023: $19,1152023Revenue 2024: $11,576Expenses 2024: $10,899Net Income 2024: $6772024

Highlighted filing

2024

Revenue$11,576
Expenses$10,899
Net Income$677
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 31, 2025
Return Version
2024v5.1
Gross Receipts
$99,851
Mission and Program Overview

Mission

Public Park Enhancement & Acquisition

Program Services

DescriptionGrantsExpenses
ONGOING PROJECTS-THE FOUNDATION HAS SEVERAL PARK MAINTENANCE PROJECTS IT PARTICIPATES IN ON AN ONGOING BASIS.-$5,081
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel TepperPresidentPT$0--
Scott NissenTreasurerPT$0--
Dan TaylorBoard Member-$0--
Pete CoyBoard Member-$0--
Lance RomoVice-President-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BigRock----
Festival----
Filing and Contact Details

Filer

Filer Name
Whatcom Parks and Recreation Foundation
EIN
91-1503600
In Care Of
% Daniel Tepper
Phone
3609200658
Address
PO Box 29963, Bellingham, WA 98228

Signing Officer

Name
Daniel Tepper
Title
President
Phone
3609200658
Signed
2025-01-31
Discuss with paid preparer
No

Preparer

Firm
Nissen and Associates Ps Inc
Address
2118 James St, Bellingham, WA 98225
Preparer
Scott Nissen
Phone
3607782901
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountProperty Taxes 1,019Park Reimbursements 3,425Mailing Services 195Organizational 110Insurance 2,440Meetings 673Admin Fee 42Office 595”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearAccounts Payable 490 290”

Raw XML Appendix158 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Daniel Tepper
IRS990EZ/BooksInCareOfDetail/PhoneNum03609200658
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 29963
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bellingham
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098228
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0152018
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0152495
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01876
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0677
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01800
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0182318
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IRS990EZ/FundraisingGrossIncomeAmt093773
IRS990EZ/GrossReceiptsAmt099851
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02324
IRS990EZ/LandAndBuildingsGrp/BOYAmt030300
IRS990EZ/LandAndBuildingsGrp/EOYAmt030300
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0181828
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0182505
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0181828
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0182505
IRS990EZ/OccupancyRentUtltsAndMaintAmt0600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Daniel Tepper
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Scott Nissen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Dan Taylor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Pete Coy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Lance Romo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice-President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt08499
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Public Park Enhancement & Acquisition
IRS990EZ/ProgramServiceRevenueAmt01878
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ONGOING PROJECTS-THE FOUNDATION HAS SEVERAL PARK MAINTENANCE PROJECTS IT PARTICIPATES IN ON AN ONGOING BASIS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05081
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt088275
IRS990EZ/SpecialEventsNetIncomeLossAmt05498
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0490
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0290
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt010899
IRS990EZ/TotalProgramServiceExpensesAmt05081
IRS990EZ/TotalRevenueAmt011576
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://wprfoundation.org/
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014671
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt013006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt051682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt086347
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02324
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0468
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0161
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0129
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0220
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03302
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96320
IRS990ScheduleA/PublicSupportPY170Pct00.99110
IRS990ScheduleA/PublicSupportTotal170Amt086347
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014671
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt013006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt051682
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05112
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt086347
IRS990ScheduleA/TotalSupportAmt089649
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Festival
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BigRock
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountProperty Taxes 1,019Park Reimbursements 3,425Mailing Services 195Organizational 110Insurance 2,440Meetings 673Admin Fee 42Office 595
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearAccounts Payable 490 290
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL TEPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03609200658
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Whatcom Parks and Recreation Foundation
ReturnHeader/Filer/BusinessNameControlTxt0WHAT
ReturnHeader/Filer/EIN0911503600
ReturnHeader/Filer/InCareOfNm0% Daniel Tepper
ReturnHeader/Filer/PhoneNum03609200658
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 29963
ReturnHeader/Filer/USAddress/CityNm0Bellingham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098228
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842257279
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NISSEN AND ASSOCIATES PS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02118 James St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bellingham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098225
ReturnHeader/PreparerPersonGrp/PhoneNum03607782901
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT NISSEN
ReturnHeader/ReturnTs02025-04-05T18:45:47-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$182,795
Liabilities
$290
Net assets
$182,505
Revenue
$11,576
Expenses
$10,899
Net income
$677
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.12$0.11$0.01
2023Summary only. Only limited summary data is available for this year.$1.82$0.00$0.28$0.09$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.00$1.63$0.19$0.18$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.01$1.62$0.37$0.17$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$0.04$0.11$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.00$1.50$0.33$0.33$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.00$1.49$0.40$0.23$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.00$1.32$0.58$0.24$0.33
2016Summary only. Only limited summary data is available for this year.$1.02$0.03$0.40$0.30$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$0.23$0.28$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.01$0.96$0.23$0.38$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.43$0.56$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.01$1.24$0.58$0.30$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.01$0.96$0.29$0.31$0.01