Civic Intelligence

Whatcom Center for Early Learning

990 • Fiscal year 2022 • EIN 91-1526226

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

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

61st percentile

0.13x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

29th percentile

-3.1%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$104,849

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

37th percentile

-2.8%

Faster asset growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-3.1%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$2,517,982

Down $72,507 (-2.8%) from 2021

Net Assets

Down

$2,195,723

Down $90,165 (-3.9%) from 2021

Liabilities

Up

$322,259

Up $17,658 (+5.8%) from 2021

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin29th percentile

Revenue

Down

$2,938,561

Down $95,334 (-3.1%) from 2021

Expenses

Up

$3,028,726

Up $628,724 (+26%) from 2021

Net Income

Down

-$90,165

Down $724,058 (-114%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth37th 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

2022

Assets$2,517,982
Liabilities$322,259
Net Assets$2,195,723
Open 2022 Filing

Operations Trend

Revenue Growth35th 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

2022

Revenue$2,938,561
Expenses$3,028,726
Net Income-$90,165
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.0
Gross Receipts
$2,973,809
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,141,167$1,099,059▼ $42,108
Cash and Non-Interest-Bearing Accounts$828,371$1,020,824▲ $192,453
Accounts Receivable$445,679$201,841▼ $243,838
Savings and Temporary Cash Investments$146,470$139,573▼ $6,897
Prepaid Expenses and Deferred Charges$28,802$34,685▲ $5,883
Pledges and Grants Receivable-$22,000-
Total Assets$2,590,489$2,517,982▼ $72,507
Liabilities
Accounts Payable and Accrued Expenses$296,145$322,259▲ $26,114
Deferred Revenue$8,456--
Total Liabilities$304,601$322,259▲ $17,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,285,888$2,195,723▼ $90,165
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,285,888$2,195,723▼ $90,165
Total Liabilities and Net Assets / Fund Balance$2,590,489$2,517,982▼ $72,507

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$876,098$269,272$1,145,370
Land$210,133-$210,133
Equipment$12,828$16,757$29,585
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sierra JamesExecutive DirectorFT$101,736$3,113$104,849

Board Members and Trustees

NameTitle
Matthew BilderbackPresident
Stephany CopelandVice President
Joseph JarzembowskiDirector
Kira RooneyDirector
Matt HoogestraatDirector
Christine BiernakiSecretary
Hart HodgesTreasurer
Ken BronsteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$382,335
Program Service Revenue
$2,534,612
Investment Income
$5,240
Other Revenue
$16,374
All Other Contributions
$128,802
Change in Net Assets
$-90,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,509,073
Other Expenses$519,653
Total Fundraising Expense$24,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,760,823$214,854$14,578$1,990,255
Payroll Taxes$172,032$19,615$1,324$192,971
Other Employee Benefits$103,596$43,875$176$147,647
Current Officers, Directors, Trustees, and Key Employees$117,053$12,305$568$129,926
Occupancy$64,377$64,376-$128,753
Office Expenses$55,366$33,088$7,408$95,862
Fees for Services Other$51,346$44,211-$95,557
Conferences and Meetings$13,975$38,836$433$53,244
Pension Plan Contributions$33,624$14,596$54$48,274
Depreciation Depletion$23,230$23,229-$46,459
Travel$30,472$9,167-$39,639
All Other Expenses$5,334$14,359-$19,693
Other Expenses$18,034$1,543$0$19,577
Fees for Services Accounting$4,224$14,724-$18,948
Information Technology$1,793$73-$1,866
Fees for Services Legal-$55-$55
Total Functional Expenses$2,455,279$548,906$24,541$3,028,726
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,517
Fundraising Direct Expenses$35,248
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$154,729$44,517$14,434$30,083
Total Events$154,729$44,517$35,248$9,269
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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
Yes
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, Part VI, Section B, Line 11B

“The Form 990 is reviewed by the WCEL board Finance Committee, along with the Finance Director and Executive Director. The Form 990 is then presented to the whole board, which votes to approve it.”

Form 990, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section B, Line 15

“The Board of Directors annually reviews the Executive Director's compensation and decide adjustments. Executive Director compensation is subject to the same COLA increases as decided for all staff.”

Form 990, Part VI, Section C, Line 19

“The governing documents are available upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Sierra James
Title
Executive Director
Phone
3606713660
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sierra James
Formed
1973
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
20

Preparer

Firm
Wersen Nonprofit CPAs LLC
Address
4513 Lakeway Drive, Bellingham, WA 98229
Preparer
Keaton Wersen
Phone
3607709369
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The Organization's financial statement audit is in progress at the time of Form 990 filing. The Organization's Board of Directors assumes responsibility for oversight of the audit of its financial statements and selection of the independent auditor.”

Raw XML AppendixShowing 400 of 527 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0296145
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0322259
IRS990/AccountsReceivableGrp/BOYAmt0445679
IRS990/AccountsReceivableGrp/EOYAmt0201841
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Whatcom 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.
IRS990/AllOtherContributionsAmt0128802
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014359
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05334
IRS990/AllOtherExpensesGrp/TotalAmt019693
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0Stephanie Schmitt
IRS990/BooksInCareOfDetail/PhoneNum03606713660
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02001 H Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Bellingham
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098225
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0828371
IRS990/CashNonInterestBearingGrp/EOYAmt01020824
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0568
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012305
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0117053
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0129926
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt0433
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt038836
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt013975
IRS990/ConferencesMeetingsGrp/TotalAmt053244
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt0110212
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0382335
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05240
IRS990/CYOtherExpensesAmt0519653
IRS990/CYOtherRevenueAmt016374
IRS990/CYProgramServiceRevenueAmt02534612
IRS990/CYRevenuesLessExpensesAmt0-90165
IRS990/CYSalariesCompEmpBnftPaidAmt02509073
IRS990/CYTotalExpensesAmt03028726
IRS990/CYTotalFundraisingExpenseAmt024541
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02938561
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt08456
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt023229
IRS990/DepreciationDepletionGrp/ProgramServicesAmt023230
IRS990/DepreciationDepletionGrp/TotalAmt046459
IRS990/Desc0Whatcom Center for Early Learning (WCEL) is a 501(c)(3) organization providing comprehensive therapy and support services to Whatcom County children ages 0-3 with developmental delays and disabilities. During 2022, WCEL provided an average of 203 children a month with Early Support services and expanded Early Learning classes and playgroups throughout the county to create more opportunities for child social development and caregiver peer support. This approach has resulted in 42% of children exiting the Early Support program in the typically developing range.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt051
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02455279
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt050000
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014724
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04224
IRS990/FeesForServicesAccountingGrp/TotalAmt018948
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt055
IRS990/FeesForServicesLegalGrp/TotalAmt055
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt044211
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt051346
IRS990/FeesForServicesOtherGrp/TotalAmt095557
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt03113
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Sierra James
IRS990/Form990PartVIISectionAGrp/PersonNm1Matthew Bilderback
IRS990/Form990PartVIISectionAGrp/PersonNm2Stephany Copeland
IRS990/Form990PartVIISectionAGrp/PersonNm3Christine Biernaki
IRS990/Form990PartVIISectionAGrp/PersonNm4Ken Bronstein
IRS990/Form990PartVIISectionAGrp/PersonNm5Hart Hodges
IRS990/Form990PartVIISectionAGrp/PersonNm6Matt Hoogestraat
IRS990/Form990PartVIISectionAGrp/PersonNm7Joseph Jarzembowski
IRS990/Form990PartVIISectionAGrp/PersonNm8Kira Rooney
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0101736
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0110212
IRS990/FundraisingDirectExpensesAmt035248
IRS990/FundraisingGrossIncomeAmt044517
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt093321
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02973809
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt05500
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt073
IRS990/InformationTechnologyGrp/ProgramServicesAmt01793
IRS990/InformationTechnologyGrp/TotalAmt01866
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt05240
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05240
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0286029
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01141167
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01099059
IRS990/LandBldgEquipCostOrOtherBssAmt01385088
IRS990/LegalDomicileStateCd0WA
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt01605
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01605
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Whatcom 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02285888
IRS990/NetAssetsOrFundBalancesEOYAmt02195723
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt09269
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt09269
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt05500
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05500
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02285888
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02195723
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt064376
IRS990/OccupancyGrp/ProgramServicesAmt064377
IRS990/OccupancyGrp/TotalAmt0128753
IRS990/OfficeExpensesGrp/FundraisingAmt07408
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033088
IRS990/OfficeExpensesGrp/ProgramServicesAmt055366
IRS990/OfficeExpensesGrp/TotalAmt095862
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0176
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt043875
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0103596
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0147647
IRS990/OtherExpensesGrp/Desc0Program Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01543
IRS990/OtherExpensesGrp/ProgramServicesAmt018034
IRS990/OtherExpensesGrp/TotalAmt019577
IRS990/OtherRevenueTotalAmt01605
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt014578
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0214854
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01760823
IRS990/OtherSalariesAndWagesGrp/TotalAmt01990255
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01324
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019615
IRS990/PayrollTaxesGrp/ProgramServicesAmt0172032
IRS990/PayrollTaxesGrp/TotalAmt0192971
IRS990/PensionPlanContributionsGrp/FundraisingAmt054
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014596
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033624
IRS990/PensionPlanContributionsGrp/TotalAmt048274
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt022000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028802
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034685
IRS990/PrincipalOfficerNm0Sierra James
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Contract and Program Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Patient Service Revenue
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02450272
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt184340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02450272
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt184340
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0417905
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt01716
IRS990/PYOtherExpensesAmt0347020
IRS990/PYOtherRevenueAmt019456
IRS990/PYProgramServiceRevenueAmt02594818
IRS990/PYRevenuesLessExpensesAmt0633893
IRS990/PYSalariesCompEmpBnftPaidAmt02052982
IRS990/PYTotalExpensesAmt02400002
IRS990/PYTotalRevenueAmt03033895
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-90165
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt05500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02534612
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0146470
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0139573
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Miscellaneous revenue
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0382335
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0421033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0355078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0259809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt088381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01506636
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010740
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01716
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01410
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01583
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013234
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028683
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt010406396
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01605
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01605
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85763
IRS990ScheduleA/PublicSupportPY170Pct00.9041
IRS990ScheduleA/PublicSupportTotal170Amt01318112
IRS990ScheduleA/SubstantialContributorsTotAmt0188524
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0382335
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0421033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0355078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0259809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt088381
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01506636
IRS990ScheduleA/TotalSupportAmt01536924
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0876098
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0269272
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01145370
IRS990ScheduleD/EquipmentGrp/BookValueAmt012828
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016757
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029585
IRS990ScheduleD/LandGrp/BookValueAmt0210133
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0210133
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01099059
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,517,982
Liabilities
$322,259
Net assets
$2,195,723
Revenue
$2,938,561
Expenses
$3,028,726
Net income
-$90,165
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
2022Detailed filing. Detailed filing data is available for this year.$2.52$0.32$2.20$2.94$3.03$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.30$2.29$3.03$2.40$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.56$1.65$2.54$2.22$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.24$1.33$2.06$1.94$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.12$1.21$1.52$1.43$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.09$1.10$1.11$1.11$0.01
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $1M-$5M nonprofits