Civic Intelligence

Whatcom Center for Early Learning

990 • Fiscal year 2021 • EIN 91-1526226

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 01, 2022

Organization ProfileWWW.WCEL.NET
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

58th percentile

0.12x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

63rd percentile

21%

Higher net margin than 63% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

64th percentile

17%

Faster asset growth than 64% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

57th percentile

19%

Faster revenue growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$2,590,489

Up $382,011 (+17%) from 2020

Net Assets

Up

$2,285,888

Up $633,893 (+38%) from 2020

Liabilities

Down

$304,601

Down $251,882 (-45%) from 2020

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin63rd percentile

Revenue

Up

$3,033,895

Up $491,109 (+19%) from 2020

Expenses

Up

$2,400,002

Up $175,254 (+7.9%) from 2020

Net Income

Up

$633,893

Up $315,855 (+99%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2021

Assets$2,590,489
Liabilities$304,601
Net Assets$2,285,888
Open 2021 Filing

Operations Trend

Revenue Growth57th 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

2021

Revenue$3,033,895
Expenses$2,400,002
Net Income$633,893
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 1, 2022
Return Version
2020v4.1
Gross Receipts
$3,034,139
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 learnings mission is to partner with families to provide high-quality, equitable, and comprehensive therapy and support services to children experiencing developmental delays and disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,180,097$1,141,167▼ $38,930
Cash and Non-Interest-Bearing Accounts$537,751$828,371▲ $290,620
Accounts Receivable$323,167$445,679▲ $122,512
Savings and Temporary Cash Investments$147,251$146,470▼ $781
Prepaid Expenses and Deferred Charges$20,212$28,802▲ $8,590
Total Assets$2,208,478$2,590,489▲ $382,011
Liabilities
Mortgage Notes Payable Secured by Investment Property$310,000--
Accounts Payable and Accrued Expenses$238,027$296,145▲ $58,118
Deferred Revenue$8,456$8,456→ $0
Total Liabilities$556,483$304,601▼ $251,882
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,651,995$2,285,888▲ $633,893
Total Net Assets Fund Balance$1,651,995$2,285,888▲ $633,893
Total Liabilities and Net Assets / Fund Balance$2,208,478$2,590,489▲ $382,011

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$918,605$226,765$1,145,370
Land$210,133-$210,133
Equipment$12,429$12,805$25,234
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Ariana LeePresident
Hart HodgesVice President
Edith MccaughanDirector
Kim NiederhauserDirector
Kira RooneyDirector
Stephany CopelandDirector
Sierra JamesExecutive Director
Christine BiernackiSecretary
Matt BilderbackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$417,905
Program Service Revenue
$2,594,818
Investment Income
$1,716
Other Revenue
$19,456
All Other Contributions
$417,905
Change in Net Assets
$633,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,033,895
Total Revenue per Audited Statements
$3,033,895
Total Revenue per Form 990
$3,033,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,052,982
Other Expenses$347,020
Total Fundraising Expense$11,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,420,324$149,318$6,884$1,576,526
Payroll Taxes$139,786$12,565$678$153,029
Other Employee Benefits$107,725$34,135$-111$141,749
Current Officers, Directors, Trustees, and Key Employees$122,090$12,835$592$135,517
Office Expenses$31,387$52,075$2,691$86,153
Occupancy$26,537$41,368-$67,905
Fees for Services Other$26,961$39,635-$66,596
Pension Plan Contributions$41,661$4,275$225$46,161
Conferences and Meetings$18,283$23,298$225$41,806
Depreciation Depletion$19,465$19,465-$38,930
Fees for Services Accounting$4,516$15,016-$19,532
Other Expenses$5,638$482-$6,120
Total Functional Expenses$1,984,351$404,467$11,184$2,400,002

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,400,002
Total Expenses per Audited Statements$2,400,002
Total Expenses per Form 990$2,400,002
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,700
Fundraising Direct Expenses$244
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events$19,700$19,700$244$19,456
Total Events$19,700$19,700$244$19,456
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

“The form 990 is reviewed by the wcel board finance committee, along with the wcel finance director and executive director. The form is then presented to the whole board, which votes to approve it.”

Conflict of interest policy compliance Part VI line 12C

“The board monitors compliance of conflicts of interest annually.”

Governing documents etc available to public Part VI line 19

“The governing documents are available upon request.”

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
2022-03-01
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
41
Volunteers
296

Preparer

Firm
North Star Tax & Accounting LLC
Address
2120 BICKFORD AVE, SNOHOMISH, WA 98290
Preparer
Mike Tausen
Phone
4253798085
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IRS990/Desc0IN 2020, WHATCOM CENTER FOR EARLY LEARNING PROVIDED 4637 HOME THERAPY VISITS, SERVING AN AVERAGE OF 195 CHILDREN WITH DEVELOPMENTAL DELAYS OR DISABILITIES EVERY MONTH, AND 419 CHILDREN AND FAMILIES PARTICIPATED IN THE EARLY LEARNING CLASSES (VIRTUAL AND IN-PERSON).
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04275
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IRS990/PYInvestmentIncomeAmt01430
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IRS990/PYOtherRevenueAmt09881
IRS990/PYProgramServiceRevenueAmt02176397
IRS990/PYRevenuesLessExpensesAmt0318038
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IRS990/PYTotalExpensesAmt02224748
IRS990/PYTotalRevenueAmt02542786
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IRS990/ReconcilationRevenueExpnssAmt0633893
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0146470
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0355078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0259809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt088381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0202824
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01716
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01583
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07278
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025221
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90410
IRS990ScheduleA/PublicSupportPY170Pct00.71730
IRS990ScheduleA/PublicSupportTotal170Amt01222693
IRS990ScheduleA/SubstantialContributorsTotAmt0104432
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0421033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0355078
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt088381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0202824
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01327125
IRS990ScheduleA/TotalSupportAmt01352346
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0918605
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0226765
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01145370
IRS990ScheduleD/EquipmentGrp/BookValueAmt012429
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012805
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025234
IRS990ScheduleD/ExpensesSubtotalAmt02400002
IRS990ScheduleD/LandGrp/BookValueAmt0210133
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0210133
IRS990ScheduleD/RevenueSubtotalAmt03033895
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01141167
IRS990ScheduleD/TotalExpensesPerForm990Amt02400002
IRS990ScheduleD/TotalRevenuePerForm990Amt03033895
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02400002
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019700
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019456
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE WCEL BOARD FINANCE COMMITTEE, ALONG WITH THE WCEL FINANCE DIRECTOR AND EXECUTIVE DIRECTOR. THE FORM IS THEN PRESENTED TO THE WHOLE BOARD, WHICH VOTES TO APPROVE IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MONITORS COMPLIANCE OF CONFLICTS OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01984351
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IRS990/TotalLiabilitiesGrp/BOYAmt0556483
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IRS990/TotalVolunteersCnt0296
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,590,489
Liabilities
$304,601
Net assets
$2,285,888
Revenue
$3,033,895
Expenses
$2,400,002
Net income
$633,893
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
2021Detailed filing. Detailed filing data is available for this year.$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
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