Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
990EZ • Fiscal year 2025 • EIN 91-1503600
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$180,492
Down $1,826 (-1.0%) from 2023
Net Assets
$178,292
No earlier filing loaded for comparison.
Liabilities
Up$2,200
Up $1,710 (+349%) from 2023
Revenue
Down$10,525
Down $17,107 (-62%) from 2023
Expenses
Up$14,738
Up $6,221 (+73%) from 2023
Net Income
Down-$4,213
Down $23,328 (-122%) from 2023
Public Park Enhancement & Acquisition
| Description | Grants | Expenses |
|---|---|---|
| ONGOING PROJECTS-THE FOUNDATION HAS SEVERAL PARK MAINTENANCE PROJECTS IT PARTICIPATES IN ON AN ONGOING BASIS. | $500 | $6,871 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Daniel Tepper | President | PT | $0 | - | - |
| Scott Nissen | Treasurer | PT | $0 | - | - |
| Dan Taylor | Board Member | - | $0 | - | - |
| Pete Coy | Board Member | - | $0 | - | - |
| Lance Romo | Vice-President | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| BigRock | - | - | - | - |
| Festival | - | - | - | - |
“Activity Operations Grantee Community Boating Center Street 555 Harris Ave City, State, Zip Bellingham, WA 98225Relationship None Amount 500”
“Description AmountProperty Taxes 939Park Reimbursements 5,602Mailing Services 196Organizational 110Admin Fees 1,269Insurance 1,801Meetings 180Staff Development 450Office 1,289Bank Fees 2”
“Category Beginning of Year End of YearAccounts Receivable 0 8,791”
“Category Beginning of Year End of YearAccounts Payable 290 2,200”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Scott Nissen |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3609200658 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 29963 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Bellingham |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98228 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 152495 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 141401 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 11722 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4213 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1800 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 182795 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 180492 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 91111 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 107430 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3328 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 30300 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 30300 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 182505 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 178292 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 182505 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 178292 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Daniel Tepper |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Scott Nissen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Dan Taylor |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Pete Coy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Lance Romo |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Vice-President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8791 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11838 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Public Park Enhancement & Acquisition |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1269 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ONGOING PROJECTS-THE FOUNDATION HAS SEVERAL PARK MAINTENANCE PROJECTS IT PARTICIPATES IN ON AN ONGOING BASIS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 6871 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 96905 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -5794 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 290 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2200 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 14738 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 6871 |
| IRS990EZ/TotalRevenueAmt | 0 | 10525 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | http://wprfoundation.org/ |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 11722 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1876 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 14671 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13006 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51682 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 92957 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3328 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2324 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 468 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 161 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 129 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 6410 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.59010 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99110 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 58635 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 34322 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 11722 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1876 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 14671 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13006 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51682 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 92957 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 99367 |
| 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 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Festival |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | BigRock |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity Operations Grantee Community Boating Center Street 555 Harris Ave City, State, Zip Bellingham, WA 98225Relationship None Amount 500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountProperty Taxes 939Park Reimbursements 5,602Mailing Services 196Organizational 110Admin Fees 1,269Insurance 1,801Meetings 180Staff Development 450Office 1,289Bank Fees 2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearAccounts Receivable 0 8,791 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearAccounts Payable 290 2,200 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL TEPPER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3609200658 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Whatcom Parks and Recreation Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHAT |
| ReturnHeader/Filer/EIN | 0 | 911503600 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Daniel Tepper |
| ReturnHeader/Filer/PhoneNum | 0 | 3609200658 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 29963 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Bellingham |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98228 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 842257279 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NISSEN AND ASSOCIATES PS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2118 James St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Bellingham |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98225 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3607782901 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SCOTT NISSEN |
| ReturnHeader/ReturnTs | 0 | 2026-04-15T12:42:35-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.