Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
990 • Fiscal year 2020 • EIN 91-1526226
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
37th percentile
Higher top officer pay than 37% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Assets
Up$2,208,478
Up $634,019 (+40%) from 2019
Net Assets
Up$1,651,995
Up $318,038 (+24%) from 2019
Liabilities
Up$556,483
Up $315,981 (+131%) from 2019
Revenue
Up$2,542,786
Up $481,515 (+23%) from 2019
Expenses
Up$2,224,748
Up $288,809 (+15%) from 2019
Net Income
Up$318,038
Up $192,706 (+154%) from 2019
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.
Whatcom center for early learning provides comprehensive, family-centered, early intervention services to children ages birth to three with developmental delays
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $218,796 | $1,180,097 | ▲ $961,301 |
| Cash and Non-Interest-Bearing Accounts | $264,964 | $537,751 | ▲ $272,787 |
| Accounts Receivable | $286,557 | $323,167 | ▲ $36,610 |
| Savings and Temporary Cash Investments | $71,540 | $147,251 | ▲ $75,711 |
| Prepaid Expenses and Deferred Charges | $12,257 | $20,212 | ▲ $7,955 |
| Total Assets | $1,574,459 | $2,208,478 | ▲ $634,019 |
| Other Assets Total | $720,345 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $310,000 | - |
| Accounts Payable and Accrued Expenses | $240,502 | $238,027 | ▼ $2,475 |
| Deferred Revenue | - | $8,456 | - |
| Total Liabilities | $240,502 | $556,483 | ▲ $315,981 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,333,957 | $1,651,995 | ▲ $318,038 |
| Total Net Assets Fund Balance | $1,333,957 | $1,651,995 | ▲ $318,038 |
| Total Liabilities and Net Assets / Fund Balance | $1,574,459 | $2,208,478 | ▲ $634,019 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $953,656 | $191,714 | $1,145,370 |
| Land | $210,133 | - | $210,133 |
| Equipment | $16,308 | $8,926 | $25,234 |
| Name | Title |
|---|---|
| Arianna Newman | President |
| Hart Hodges | Vice President |
| Edith Mccaughan | Director |
| Kimberly Niederhauser | Director |
| Sierra James | Executive Director |
| Mark Moder | Former Executive Director |
| Christine Biernacki | Secretary |
| Matt Bilderback | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,885,060 |
| Other Expenses | $339,688 |
| Total Fundraising Expense | $2,331 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,245,480 | $246,092 | - | $1,491,572 |
| Other Employee Benefits | $122,085 | $24,125 | - | $146,210 |
| Payroll Taxes | $113,199 | $22,369 | - | $135,568 |
| Office Expenses | $33,171 | $41,582 | $2,029 | $76,782 |
| Current Officers, Directors, Trustees, and Key Employees | $59,471 | $11,752 | - | $71,223 |
| Occupancy | $17,585 | $46,890 | - | $64,475 |
| Fees for Services Other | $23,850 | $28,817 | - | $52,667 |
| Conferences and Meetings | $44,332 | $5,853 | $248 | $50,433 |
| Depreciation Depletion | $20,473 | $20,473 | - | $40,946 |
| Pension Plan Contributions | $33,807 | $6,680 | - | $40,487 |
| Fees for Services Accounting | $5,324 | $17,464 | - | $22,788 |
| Other Expenses | $6,093 | $5,371 | $54 | $11,464 |
| Total Functional Expenses | $1,739,402 | $483,015 | $2,331 | $2,224,748 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,224,748 |
| Total Expenses per Audited Statements | $2,224,748 |
| Total Expenses per Form 990 | $2,224,748 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $32,047 |
| Fundraising Direct Expenses | $22,166 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Events | $32,047 | $32,047 | $22,166 | $9,881 |
| Total Events | $32,047 | $32,047 | $22,166 | $9,881 |
“Copies of the form 990 are available to the board of directors prior to the filing of the return”
“The board monitors compliance of conflicts of interest annually”
“The board of directors bases executive director compensation on their level of experience, aptitude to lead staff, work with external shareholders and ability to promote whatcom center for early learnings mission. A review by board of directors is performed annually and approved prior to fiscal year end.”
“Copies of governing documents are available upon request to the board of directors”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 240502 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 238027 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 286557 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 323167 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | WHATCOM CENTER FOR EARLY LEARNING PROVIDES COMPREHENSIVE, FAMILY-CENTERED, EARLY INTERVENTION SERVICES TO CHILDREN AGES BIRTH TO THREE WITH DEVELOPMENTAL DELAYS |
| IRS990/AllOtherContributionsAmt | 0 | 306243 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3606713660 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2001 H STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BELLINGHAM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98225 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 264964 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 537751 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 11752 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 59471 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 71223 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 248 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 5853 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 44332 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 50433 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 355078 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1430 |
| IRS990/CYOtherExpensesAmt | 0 | 339688 |
| IRS990/CYOtherRevenueAmt | 0 | 9881 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2176397 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 318038 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1885060 |
| IRS990/CYTotalExpensesAmt | 0 | 2224748 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2331 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2542786 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 8456 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 20473 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 20473 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 40946 |
| IRS990/Desc | 0 | BETWEEN JULY OF 2019 AND JUNE OF 2020, THE WHATCOM CENTER FOR EARLY LEARNING PROVIDED 4,637 HOME VISITS FOR EARLY INTERVENTION SERVICES FOR A MONTHLY AVERAGE OF 195 CHILDREN WITH DEVELOPMENTAL DELAYS OR DISABILITIES, PROVIDED 391 CONSULTATIONS IN HOMES OR VIRTUALLY, AND SERVED 419 CHILDREN AND FAMILIES ACTIVELY PARTICIPATED IN THE CLASSROOM PROGRAMS |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 35 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1739402 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FederatedCampaignsAmt | 0 | 48835 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17464 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5324 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22788 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 28817 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 23850 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 52667 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ARIANNA NEWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HART HODGES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MATT BILDERBACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRISTINE BIERNACKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIMBERLY NIEDERHAUSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | EDITH MCCAUGHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SIERRA JAMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARK MODER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | FORMER EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1973 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 22166 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 32047 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2564952 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1430 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1430 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 200640 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 218796 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1180097 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1380737 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | WHATCOM CENTER FOR EARLY LEARNING PROVIDES COMPREHENSIVE, FAMILY-CENTERED, EARLY INTERVENTION SERVICES TO CHILDREN AGES BIRTH TO THREE WITH DEVELOPMENTAL DELAYS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 310000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1333957 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1651995 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 9881 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 9881 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1333957 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1651995 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 46890 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17585 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 64475 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2029 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 41582 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 33171 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 76782 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 720345 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 24125 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 122085 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 146210 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 54 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5547 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5371 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14532 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6093 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 20133 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11464 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 246092 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1245480 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1491572 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 22369 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 113199 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 135568 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 6680 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 33807 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 40487 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 12257 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 20212 |
| IRS990/PrincipalOfficerNm | 0 | ARIANNA NEWMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2176397 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2176397 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 259809 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 935 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1583 |
| IRS990/PYOtherExpensesAmt | 0 | 296424 |
| IRS990/PYOtherRevenueAmt | 0 | 73199 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1726680 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 125332 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1638580 |
| IRS990/PYTotalExpensesAmt | 0 | 1935939 |
| IRS990/PYTotalRevenueAmt | 0 | 2061271 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 318038 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 71540 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 147251 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 355078 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 259809 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 88381 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 202824 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 202957 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1109049 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1410 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1583 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 13234 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7278 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6237 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 29742 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.71730 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.95370 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 816860 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 292189 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 355078 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 259809 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 88381 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 202824 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 202957 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1109049 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1138791 |
| 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 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 953656 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 191714 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1145370 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 16308 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8926 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 25234 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2224748 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 210133 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 210133 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2542786 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1180097 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2224748 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2542786 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2542786 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2224748 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 22166 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | EVENTS |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 32047 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 32047 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 32047 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 32047 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 9881 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 22166 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 22166 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MARK MODER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | FORMER EXECUTIVE DIRECTOR |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COPIES OF THE FORM 990 ARE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THE RETURN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD MONITORS COMPLIANCE OF CONFLICTS OF INTEREST ANNUALLY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS BASES EXECUTIVE DIRECTOR COMPENSATION ON THEIR LEVEL OF EXPERIENCE, APTITUDE TO LEAD STAFF, WORK WITH EXTERNAL SHAREHOLDERS AND ABILITY TO PROMOTE WHATCOM CENTER FOR EARLY LEARNINGS MISSION. A REVIEW BY BOARD OF DIRECTORS IS PERFORMED ANNUALLY AND APPROVED PRIOR TO FISCAL YEAR END. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | WA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1574459 |
| IRS990/TotalAssetsEOYAmt | 0 | 2208478 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1574459 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2208478 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 355078 |
| IRS990/TotalEmployeeCnt | 0 | 35 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2331 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 483015 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1739402 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2224748 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 240502 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 556483 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 240502 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 556483 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1333957 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1651995 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1739402 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2176397 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 11311 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2176397 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2542786 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 296 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1574459 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2208478 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WCEL.NET |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| IRS990/WrittenPolicyOrProcedureInd | 0 | false |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.