Civic Intelligence

Whatcom Center for Early Learning

990 • Fiscal year 2016 • EIN 91-1526226

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 28, 2016

Organization ProfileWWW.WCEL.NET
2001 H StBellingham, WA 98225

(360) 671-3660

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.07x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

68th percentile

9.4%

Higher net margin than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

71st percentile

9.3%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$1,147,547

Up $98,064 (+9.3%) from 2015

Net Assets

Up

$1,076,075

Up $81,282 (+8.2%) from 2015

Liabilities

Up

$71,472

Up $16,782 (+31%) from 2015

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin68th percentile

Revenue

Up

$1,099,489

Up $239,349 (+28%) from 2015

Expenses

Up

$995,935

Up $175,839 (+21%) from 2015

Net Income

Up

$103,554

Up $63,510 (+159%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $869,155Liabilities 2012: $44,541Net Assets 2012: $824,6142012Assets 2013: $894,219Liabilities 2013: $51,966Net Assets 2013: $842,2532013Assets 2014: $1,006,445Liabilities 2014: $53,094Net Assets 2014: $953,3512014Assets 2015: $1,049,483Liabilities 2015: $54,690Net Assets 2015: $994,7932015Assets 2016: $1,147,547Liabilities 2016: $71,472Net Assets 2016: $1,076,0752016Assets 2017: $1,186,683Liabilities 2017: $86,498Net Assets 2017: $1,100,1852017Assets 2018: $1,328,700Liabilities 2018: $119,970Net Assets 2018: $1,208,7302018Assets 2019: $1,574,459Liabilities 2019: $240,502Net Assets 2019: $1,333,9572019Assets 2020: $2,208,478Liabilities 2020: $556,483Net Assets 2020: $1,651,9952020Assets 2021: $2,590,489Liabilities 2021: $304,601Net Assets 2021: $2,285,8882021Assets 2022: $2,517,982Liabilities 2022: $322,259Net Assets 2022: $2,195,7232022Assets 2023: $3,034,968Liabilities 2023: $582,308Net Assets 2023: $2,452,6602023

Highlighted filing

2016

Assets$1,147,547
Liabilities$71,472
Net Assets$1,076,075
Open 2016 Filing

Operations Trend

Revenue Growth82nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $621,6582012Expenses 2013: $725,9302013Revenue 2014: $910,402Expenses 2014: $806,368Net Income 2014: $104,0342014Revenue 2015: $860,140Expenses 2015: $820,096Net Income 2015: $40,0442015Revenue 2016: $1,099,489Expenses 2016: $995,935Net Income 2016: $103,5542016Revenue 2017: $1,112,494Expenses 2017: $1,106,277Net Income 2017: $6,2172017Revenue 2018: $1,516,285Expenses 2018: $1,428,251Net Income 2018: $88,0342018Revenue 2019: $2,061,271Expenses 2019: $1,935,939Net Income 2019: $125,3322019Revenue 2020: $2,542,786Expenses 2020: $2,224,748Net Income 2020: $318,0382020Revenue 2021: $3,033,895Expenses 2021: $2,400,002Net Income 2021: $633,8932021Revenue 2022: $2,938,561Expenses 2022: $3,028,726Net Income 2022: -$90,1652022Revenue 2023: $3,748,729Expenses 2023: $3,476,216Net Income 2023: $272,5132023

Highlighted filing

2016

Revenue$1,099,489
Expenses$995,935
Net Income$103,554
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 28, 2016
Return Version
2015v2.1
Gross Receipts
$1,126,006
Mission and Program Overview

Mission

Whatcom Center for Early Learning's mission is to partner with families to provide high-quality, equitable, and comprehensive therapy and support to children experiencing developmental delays and disabilities.

To provide early intervention services for whatcom county infants and toddlers ages birth to three years with developmental delays in partnership with families

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$295,446$315,710▲ $20,264
Savings and Temporary Cash Investments$294,930$270,654▼ $24,276
Land, Buildings, and Equipment, Net$275,193$267,105▼ $8,088
Cash and Non-Interest-Bearing Accounts$73,024$216,166▲ $143,142
Accounts Receivable$105,510$72,552▼ $32,958
Prepaid Expenses and Deferred Charges$5,379$5,360▼ $19
Total Assets$1,049,482$1,147,547▲ $98,065
Liabilities
Other Liabilities$52,048$64,289▲ $12,241
Accounts Payable and Accrued Expenses$2,642$7,183▲ $4,541
Total Liabilities$54,690$71,472▲ $16,782
Net Assets / Fund Balance
Unrestricted Net Assets$994,792$1,076,075▲ $81,283
Total Net Assets Fund Balance$994,792$1,076,075▲ $81,283
Total Liabilities and Net Assets / Fund Balance$1,049,482$1,147,547▲ $98,065

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$131,409$63,548$194,957
Buildings$67,354$53,986$121,340
Equipment$17,342$43,089$60,431
Land$51,000-$51,000
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Sara BillingtonPresident
Kalen HannaDirector
Marleigh GarciaDirector
Marin SiemanowskiAssoc Direct
Melissa Hayes-norskogAssoc Direct
Sarah KaiserSecretary
Rob GilfillanTreasurer
Jessi SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$202,957
Program Service Revenue
$832,155
Investment Income
$-6,782
Other Revenue
$71,159
All Other Contributions
$11,712
Change in Net Assets
$103,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$832,103
Other Expenses$163,832
Total Fundraising Expense$2,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$647,973$53,686-$701,659
Payroll Taxes$120,877$9,567-$130,444
Fees for Services Other$38,425--$38,425
Conferences and Meetings$33,674$2,197-$35,871
Occupancy$12,829$8,465$2,587$23,881
Depreciation Depletion$7,049$7,048-$14,097
Fees for Services Accounting$11,379$1,809-$13,188
Office Expenses$5,975$3,255-$9,230
Other Expenses$40$3,554-$40
Total Functional Expenses$899,815$93,533$2,587$995,935
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,676
Fundraising Direct Expenses$26,517
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event$93,751$93,751$26,517$67,234
Appeal$3,925---
Total Events$97,676$93,751$26,517$67,234
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$64,289
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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

“Copies of the form 990 are available to the board of directors prior to the filing fo the return”

Form 990, Page 6, Part VI, Line 12C

“Board monitors compliance of conflicts of interest annually”

Form 990, Page 6, Part VI, Line 19

“Copies of governing documents are available upon request to the board of directors”

Filing and Contact Details

Filer

Filer Name
Whatcom Center for Early Learning
EIN
91-1526226
Phone
3606713660
Address
2001 H ST, BELLINGHAM, WA 98225

Signing Officer

Name
Rob Gilfillan
Title
Treasurer
Phone
3606713660
Signed
2016-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Billington
Formed
1973
Voting Board Members
9
Independent Board Members
9
Employees
23
Volunteers
12

Preparer

Firm
Thomson & Company Pllc
Address
PO BOX 28190, BELLINGHAM, WA 98228-0190
Preparer
Susan L Thomson-sines
Phone
3607343939
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference 1 rounding -1”

Raw XML Appendix400 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.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0216033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01196049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014322
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09840
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06169
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt044664
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt090894
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96400
IRS990ScheduleA/PublicSupportPY170Pct00.96230
IRS990ScheduleA/PublicSupportTotal170Amt01196049
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0202957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0237797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0280778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0258484
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0216033
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01196049
IRS990ScheduleA/TotalSupportAmt01240713
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt067354
IRS990ScheduleD/BuildingsGrp/DepreciationAmt053986
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0121340
IRS990ScheduleD/EquipmentGrp/BookValueAmt017342
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043089
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060431
IRS990ScheduleD/LandGrp/BookValueAmt051000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0131409
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt063548
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0194957
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt064289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0267105
IRS990ScheduleD/TotalLiabilityAmt064289
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026517
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0APPEAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt093751
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt03925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt097676
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt093751
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt093751
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt067234
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026517
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026517
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE FORM 990 ARE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO THE FILING FO THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MONITORS COMPLIANCE OF CONFLICTS OF INTEREST ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 1 ROUNDING -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01049482
IRS990/TotalAssetsEOYAmt01147547
IRS990/TotalAssetsGrp/BOYAmt01049482
IRS990/TotalAssetsGrp/EOYAmt01147547
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0202957
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02587
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093533
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0899815
IRS990/TotalFunctionalExpensesGrp/TotalAmt0995935
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054690
IRS990/TotalLiabilitiesEOYAmt071472
IRS990/TotalLiabilitiesGrp/BOYAmt054690
IRS990/TotalLiabilitiesGrp/EOYAmt071472
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0994792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01076075
IRS990/TotalProgramServiceExpensesAmt0899815
IRS990/TotalProgramServiceRevenueAmt0832155
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0825373
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01099489
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01049482
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01147547
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0994792
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01076075
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WCEL.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROB GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03606713660
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHATCOM CENTER FOR EARLY LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0WHAT
ReturnHeader/Filer/EIN0911526226
ReturnHeader/Filer/PhoneNum03606713660
ReturnHeader/Filer/USAddress/AddressLine1Txt02001 H ST
ReturnHeader/Filer/USAddress/CityNm0BELLINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098225
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0912011543
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMSON & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 28190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0982280190
ReturnHeader/PreparerPersonGrp/PhoneNum03607343939
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN L THOMSON-SINES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-10-31T12:31:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,147,547
Liabilities
$71,472
Net assets
$1,076,075
Revenue
$1,099,489
Expenses
$995,935
Net income
$103,554
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.03$0.58$2.45$3.75$3.48$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.32$2.20$2.94$3.03$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.30$2.29$3.03$2.40$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.56$1.65$2.54$2.22$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.24$1.33$2.06$1.94$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.12$1.21$1.52$1.43$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.09$1.10$1.11$1.11$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.07$1.08$1.10$1.00$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.05$0.99$0.86$0.82$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.05$0.95$0.91$0.81$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.05$0.84$0.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.04$0.82$0.62