Civic Intelligence

Whatcom Center for Early Learning

990 • Fiscal year 2017 • EIN 91-1526226

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 14, 2017

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

46th percentile

0.07x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

42nd percentile

0.6%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

51st percentile

3.4%

Faster asset growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

1.2%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$1,186,683

Up $39,136 (+3.4%) from 2016

Net Assets

Up

$1,100,185

Up $24,110 (+2.2%) from 2016

Liabilities

Up

$86,498

Up $15,026 (+21%) from 2016

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin42nd percentile

Revenue

Up

$1,112,494

Up $13,005 (+1.2%) from 2016

Expenses

Up

$1,106,277

Up $110,342 (+11%) from 2016

Net Income

Down

$6,217

Down $97,337 (-94%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2017

Assets$1,186,683
Liabilities$86,498
Net Assets$1,100,185
Open 2017 Filing

Operations Trend

Revenue Growth41st 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

2017

Revenue$1,112,494
Expenses$1,106,277
Net Income$6,217
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,112,494
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$315,710$338,898▲ $23,188
Savings and Temporary Cash Investments$270,654$272,433▲ $1,779
Land, Buildings, and Equipment, Net$267,105$262,817▼ $4,288
Cash and Non-Interest-Bearing Accounts$216,166$238,020▲ $21,854
Accounts Receivable$72,552$68,667▼ $3,885
Prepaid Expenses and Deferred Charges$5,360$5,848▲ $488
Total Assets$1,147,547$1,186,683▲ $39,136
Liabilities
Other Liabilities$64,289$75,608▲ $11,319
Accounts Payable and Accrued Expenses$7,183$10,890▲ $3,707
Total Liabilities$71,472$86,498▲ $15,026
Net Assets / Fund Balance
Unrestricted Net Assets$1,076,075$1,100,185▲ $24,110
Total Net Assets Fund Balance$1,076,075$1,100,185▲ $24,110
Total Liabilities and Net Assets / Fund Balance$1,147,547$1,186,683▲ $39,136

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$127,265$68,076$195,341
Buildings$64,243$57,097$121,340
Equipment$20,309$50,851$71,160
Land$51,000-$51,000
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Sara BillingtonPresident
Damian KellyDirector
Marleigh GarciaDirector
Marin SiemanowskiAssoc Direct
Melissa Hayes-norskogAssoc Direct
Sarah KaiserSecretary
Kalen HannaTreasurer
Jessi SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$202,824
Program Service Revenue
$902,392
Investment Income
$7,278
Other Revenue
$0
All Other Contributions
$38,977
Change in Net Assets
$6,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$897,278
Other Expenses$208,999
Total Fundraising Expense$1,016
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$640,848$118,909-$759,757
Fees for Services Other$62,188$8,899-$71,087
Other Employee Benefits$67,533$3,015-$70,548
Payroll Taxes$56,458$10,515-$66,973
Travel$34,945$95-$35,040
Occupancy$12,294$10,277$821$23,392
Office Expenses$7,924$8,841$195$16,960
Depreciation Depletion$7,513$7,497-$15,010
Fees for Services Accounting$5,438$5,549-$10,987
Conferences and Meetings$2,115$1,640-$3,755
Other Expenses$6,661$2,830-$2,830
Fees for Services Legal$70--$70
Total Functional Expenses$919,559$185,702$1,016$1,106,277
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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$75,608
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
Kalen Hanna
Title
Treasurer
Phone
3606713660
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

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

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

“ROUNDING 0”

Raw XML Appendix396 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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014322
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09840
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt045773
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0909670
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96270
IRS990ScheduleA/PublicSupportPY170Pct00.96400
IRS990ScheduleA/PublicSupportTotal170Amt01182840
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0202824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0202957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0237797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0280778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0258484
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01182840
IRS990ScheduleA/TotalSupportAmt01228613
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt064243
IRS990ScheduleD/BuildingsGrp/DepreciationAmt057097
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0121340
IRS990ScheduleD/EquipmentGrp/BookValueAmt020309
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050851
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071160
IRS990ScheduleD/LandGrp/BookValueAmt051000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0127265
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt068076
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0195341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075608
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0262817
IRS990ScheduleD/TotalLiabilityAmt075608
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/ExplanationTxt3ROUNDING 0
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01147547
IRS990/TotalAssetsEOYAmt01186683
IRS990/TotalAssetsGrp/BOYAmt01147547
IRS990/TotalAssetsGrp/EOYAmt01186683
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0202824
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01016
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0185702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0919559
IRS990/TotalFunctionalExpensesGrp/TotalAmt01106277
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt071472
IRS990/TotalLiabilitiesEOYAmt086498
IRS990/TotalLiabilitiesGrp/BOYAmt071472
IRS990/TotalLiabilitiesGrp/EOYAmt086498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01076075
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01100185
IRS990/TotalProgramServiceExpensesAmt0919559
IRS990/TotalProgramServiceRevenueAmt0902392
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0909670
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01112494
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01147547
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01186683
IRS990/TravelGrp/ManagementAndGeneralAmt095
IRS990/TravelGrp/ProgramServicesAmt034945
IRS990/TravelGrp/TotalAmt035040
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01076075
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01100185
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01210 PUGET ST
IRS990/USAddress/CityNm0BELLINGHAM
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098229
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WCEL.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KALEN HANNA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03606713660
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
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/FilingSecurityInformation/AtSubmissionCreationDeviceId014784083BC2A803C6E7C96116A6ABFBA9CF26668
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D14515F2C9131908D69BFB4EADC9AFB1FF5F8D0E
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/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN L THOMSON-SINES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-14T11:20:15-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,186,683
Liabilities
$86,498
Net assets
$1,100,185
Revenue
$1,112,494
Expenses
$1,106,277
Net income
$6,217
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
2017Detailed filing. Detailed filing data is available for this year.$1.19$0.09$1.10$1.11$1.11$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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