Civic Intelligence

Whatcom Parks and Recreation Foundation

990EZ • Fiscal year 2025 • EIN 91-1503600

Jan 01, 2025 to Dec 31, 2025 • Filed on Jan 15, 2026

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

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.21x

Higher debt load relative to revenue than 89% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

11th percentile

-40%

Higher net margin than 11% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-1.3%

Faster asset growth than 43% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-9.1%

Faster revenue growth than 34% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

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

Historical Trend

Balance Sheet Trend

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 2025: $180,492Liabilities 2025: $2,200Net Assets 2025: $178,2922025

Highlighted filing

2025

Assets$180,492
Liabilities$2,200
Net Assets$178,292

Operations Trend

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 2025: $10,525Expenses 2025: $14,738Net Income 2025: -$4,2132025

Highlighted filing

2025

Revenue$10,525
Expenses$14,738
Net Income-$4,213
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 15, 2026
Return Version
2025v4.1
Gross Receipts
$107,430
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.$500$6,871
Compensation and Service Providers

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
2026-01-15
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

List of grants and similar amounts paid Part I line 10

Activity Operations Grantee Community Boating Center Street 555 Harris Ave City, State, Zip Bellingham, WA 98225Relationship None Amount 500

Description of other expenses Part I line 16

Description AmountProperty Taxes 939Park Reimbursements 5,602Mailing Services 196Organizational 110Admin Fees 1,269Insurance 1,801Meetings 180Staff Development 450Office 1,289Bank Fees 2

Description of other assets Part II line 24

Category Beginning of Year End of YearAccounts Receivable 0 8,791

Description of total liabilities Part II line 26

Category Beginning of Year End of YearAccounts Payable 290 2,200

Raw XML Appendix171 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/USAddress/CityNm0Bellingham
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098228
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0152495
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/LandAndBuildingsGrp/BOYAmt030300
IRS990EZ/LandAndBuildingsGrp/EOYAmt030300
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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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/EOYAmt08791
IRS990EZ/OtherExpensesTotalAmt011838
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Public Park Enhancement & Acquisition
IRS990EZ/ProgramServiceRevenueAmt01269
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ONGOING PROJECTS-THE FOUNDATION HAS SEVERAL PARK MAINTENANCE PROJECTS IT PARTICIPATES IN ON AN ONGOING BASIS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06871
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt096905
IRS990EZ/SpecialEventsNetIncomeLossAmt0-5794
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0290
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02200
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt014738
IRS990EZ/TotalProgramServiceExpensesAmt06871
IRS990EZ/TotalRevenueAmt010525
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://wprfoundation.org/
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt011722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014671
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt051682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt092957
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02324
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0468
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0129
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06410
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59010
IRS990ScheduleA/PublicSupportPY170Pct00.99110
IRS990ScheduleA/PublicSupportTotal170Amt058635
IRS990ScheduleA/SubstantialContributorsTotAmt034322
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt011722
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014671
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt013006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt051682
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt092957
IRS990ScheduleA/TotalSupportAmt099367
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Festival
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BigRock
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity Operations Grantee Community Boating Center Street 555 Harris Ave City, State, Zip Bellingham, WA 98225Relationship None Amount 500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountProperty Taxes 939Park Reimbursements 5,602Mailing Services 196Organizational 110Admin Fees 1,269Insurance 1,801Meetings 180Staff Development 450Office 1,289Bank Fees 2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearAccounts Receivable 0 8,791
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearAccounts Payable 290 2,200
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description 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/SignatureDt02026-01-15
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/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/PreparationDt02026-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT NISSEN
ReturnHeader/ReturnTs02026-04-15T12:42:35-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.80$0.02$1.78$0.11$0.15$0.04
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