Civic Intelligence

Whatcom Center for Early Learning

990 • Fiscal year 2020 • EIN 91-1526226

Jul 01, 2019 to Jun 30, 2020 • Filed on May 11, 2021

2001 H StreetBellingham, WA 98225

(360) 671-3660

Siviq Scores

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

Liabilities / Assets

67th percentile

0.25x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.22x

Higher debt load relative to revenue than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

63rd percentile

13%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

83rd percentile

40%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

77th percentile

23%

Faster revenue growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

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

Historical Trend

Balance Sheet Trend

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

2020

Assets$2,208,478
Liabilities$556,483
Net Assets$1,651,995

Operations Trend

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

2020

Revenue$2,542,786
Expenses$2,224,748
Net Income$318,038
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 11, 2021
Return Version
2019v5.1
Gross Receipts
$2,564,952
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.

Whatcom center for early learning provides comprehensive, family-centered, early intervention services to children ages birth to three with developmental delays

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$953,656$191,714$1,145,370
Land$210,133-$210,133
Equipment$16,308$8,926$25,234
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arianna NewmanPresident
Hart HodgesVice President
Edith MccaughanDirector
Kimberly NiederhauserDirector
Sierra JamesExecutive Director
Mark ModerFormer Executive Director
Christine BiernackiSecretary
Matt BilderbackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$355,078
Program Service Revenue
$2,176,397
Investment Income
$1,430
Other Revenue
$9,881
All Other Contributions
$306,243
Change in Net Assets
$318,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,542,786
Total Revenue per Audited Statements
$2,542,786
Total Revenue per Form 990
$2,542,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,224,748
Total Expenses per Audited Statements$2,224,748
Total Expenses per Form 990$2,224,748
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,047
Fundraising Direct Expenses$22,166
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events$32,047$32,047$22,166$9,881
Total Events$32,047$32,047$22,166$9,881
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 governing body review Part VI line 11

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

Conflict of interest policy compliance Part VI line 12C

The board monitors compliance of conflicts of interest annually

CEO executive director top management comp Part VI line 15A

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.

Governing documents etc available to public 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
Address
2001 H STREET, BELLINGHAM, WA 98225

Signing Officer

Name
Sierra James
Title
Executive Direc
Phone
3606713660
Signed
2021-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arianna Newman
Formed
1973
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
35
Volunteers
296

Preparer

Firm
North Star Tax & Accounting
Address
2120 Bickford Ave, Snohomish, WA 98290
Preparer
David Romano
Phone
4253798085
Raw XML AppendixShowing 400 of 427 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0240502
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0238027
IRS990/AccountsReceivableGrp/BOYAmt0286557
IRS990/AccountsReceivableGrp/EOYAmt0323167
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WHATCOM CENTER FOR EARLY LEARNING PROVIDES COMPREHENSIVE, FAMILY-CENTERED, EARLY INTERVENTION SERVICES TO CHILDREN AGES BIRTH TO THREE WITH DEVELOPMENTAL DELAYS
IRS990/AllOtherContributionsAmt0306243
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03606713660
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02001 H STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BELLINGHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098225
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0264964
IRS990/CashNonInterestBearingGrp/EOYAmt0537751
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011752
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt059471
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt071223
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt0248
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt05853
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt044332
IRS990/ConferencesMeetingsGrp/TotalAmt050433
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0355078
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01430
IRS990/CYOtherExpensesAmt0339688
IRS990/CYOtherRevenueAmt09881
IRS990/CYProgramServiceRevenueAmt02176397
IRS990/CYRevenuesLessExpensesAmt0318038
IRS990/CYSalariesCompEmpBnftPaidAmt01885060
IRS990/CYTotalExpensesAmt02224748
IRS990/CYTotalFundraisingExpenseAmt02331
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02542786
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt08456
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt020473
IRS990/DepreciationDepletionGrp/ProgramServicesAmt020473
IRS990/DepreciationDepletionGrp/TotalAmt040946
IRS990/Desc0BETWEEN 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt035
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01739402
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FederatedCampaignsAmt048835
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt017464
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt05324
IRS990/FeesForServicesAccountingGrp/TotalAmt022788
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt028817
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt023850
IRS990/FeesForServicesOtherGrp/TotalAmt052667
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0ARIANNA NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1HART HODGES
IRS990/Form990PartVIISectionAGrp/PersonNm2MATT BILDERBACK
IRS990/Form990PartVIISectionAGrp/PersonNm3CHRISTINE BIERNACKI
IRS990/Form990PartVIISectionAGrp/PersonNm4KIMBERLY NIEDERHAUSER
IRS990/Form990PartVIISectionAGrp/PersonNm5EDITH MCCAUGHAN
IRS990/Form990PartVIISectionAGrp/PersonNm6SIERRA JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm7MARK MODER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7FORMER EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt022166
IRS990/FundraisingGrossIncomeAmt032047
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02564952
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01430
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01430
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0200640
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0218796
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01180097
IRS990/LandBldgEquipCostOrOtherBssAmt01380737
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WHATCOM CENTER FOR EARLY LEARNING PROVIDES COMPREHENSIVE, FAMILY-CENTERED, EARLY INTERVENTION SERVICES TO CHILDREN AGES BIRTH TO THREE WITH DEVELOPMENTAL DELAYS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0310000
IRS990/NetAssetsOrFundBalancesBOYAmt01333957
IRS990/NetAssetsOrFundBalancesEOYAmt01651995
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt09881
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt09881
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01333957
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01651995
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt046890
IRS990/OccupancyGrp/ProgramServicesAmt017585
IRS990/OccupancyGrp/TotalAmt064475
IRS990/OfficeExpensesGrp/FundraisingAmt02029
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt041582
IRS990/OfficeExpensesGrp/ProgramServicesAmt033171
IRS990/OfficeExpensesGrp/TotalAmt076782
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0720345
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024125
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0122085
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0146210
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1OTHER
IRS990/OtherExpensesGrp/FundraisingAmt054
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05547
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15371
IRS990/OtherExpensesGrp/ProgramServicesAmt014532
IRS990/OtherExpensesGrp/ProgramServicesAmt16093
IRS990/OtherExpensesGrp/TotalAmt020133
IRS990/OtherExpensesGrp/TotalAmt111464
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0246092
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01245480
IRS990/OtherSalariesAndWagesGrp/TotalAmt01491572
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022369
IRS990/PayrollTaxesGrp/ProgramServicesAmt0113199
IRS990/PayrollTaxesGrp/TotalAmt0135568
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06680
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033807
IRS990/PensionPlanContributionsGrp/TotalAmt040487
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012257
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020212
IRS990/PrincipalOfficerNm0ARIANNA NEWMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02176397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02176397
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0259809
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0935
IRS990/PYInvestmentIncomeAmt01583
IRS990/PYOtherExpensesAmt0296424
IRS990/PYOtherRevenueAmt073199
IRS990/PYProgramServiceRevenueAmt01726680
IRS990/PYRevenuesLessExpensesAmt0125332
IRS990/PYSalariesCompEmpBnftPaidAmt01638580
IRS990/PYTotalExpensesAmt01935939
IRS990/PYTotalRevenueAmt02061271
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0318038
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071540
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0147251
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0355078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0259809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt088381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0202824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0202957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01109049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01410
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01583
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07278
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06237
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029742
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.71730
IRS990ScheduleA/PublicSupportPY170Pct00.95370
IRS990ScheduleA/PublicSupportTotal170Amt0816860
IRS990ScheduleA/SubstantialContributorsTotAmt0292189
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0355078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0259809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt088381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0202824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0202957
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01109049
IRS990ScheduleA/TotalSupportAmt01138791
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/BookValueAmt0953656
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0191714
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01145370
IRS990ScheduleD/EquipmentGrp/BookValueAmt016308
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08926
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025234
IRS990ScheduleD/ExpensesSubtotalAmt02224748
IRS990ScheduleD/LandGrp/BookValueAmt0210133
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0210133
IRS990ScheduleD/RevenueSubtotalAmt02542786
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01180097
IRS990ScheduleD/TotalExpensesPerForm990Amt02224748
IRS990ScheduleD/TotalRevenuePerForm990Amt02542786
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02542786
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02224748
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022166
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032047
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032047
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032047
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032047
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09881
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022166
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022166
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARK MODER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXECUTIVE DIRECTOR
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE FORM 990 ARE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MONITORS COMPLIANCE OF CONFLICTS OF INTEREST ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01574459
IRS990/TotalAssetsEOYAmt02208478
IRS990/TotalAssetsGrp/BOYAmt01574459
IRS990/TotalAssetsGrp/EOYAmt02208478
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0355078
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02331
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0483015
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01739402
IRS990/TotalFunctionalExpensesGrp/TotalAmt02224748
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0240502
IRS990/TotalLiabilitiesEOYAmt0556483
IRS990/TotalLiabilitiesGrp/BOYAmt0240502
IRS990/TotalLiabilitiesGrp/EOYAmt0556483
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01333957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01651995
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01739402
IRS990/TotalProgramServiceRevenueAmt02176397
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011311
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02176397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02542786
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0296
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01574459
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02208478
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.WCEL.NET
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$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
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