Whatcom Community Foundation

“The public disclosure copy of the form 990 is sent to all directors for review prior to the board meeting. The filing copy of form 990 is made available at the board meeting for review by each director prior to filing with the irs.”

“Conflict of interest declarations are completed annually and are available at all meetings. In addition, members are required to declare any potential conflict and must abstain from voting when a conflict arises. Declarations and abstentions are recorded in the meeting minutes.”

“A task force of current board members was formed in 2019 to conduct annual compensation reviews for the president/ceo mauri ingram. The task force examined salary benchmark data from the council on foundation's for ceo positions at other community foundations and grantmaking organizations and also considered executive compensation for similar grantmaking organizations both within the local market as well as regional and national organizations, using data from 990 filings. Based on their findings, the task force recommended an adjustment to the ceo compensation, which was reviewed and approved at a special meeting of the foundation's board of directors. Compensation was last reviewed in 2025.”

“Consolidated audited financial statements are available on our website; governing documents and policies such as conflict of interest policy are available upon request.”

“The volunteers are made up of our board members, committee members and scholarship committee members. Board and committee members serve an average of 2-4 hours per month. Scholarship volunteers serve an average of 1 hour per month.”

“Architect / engineering: program service expenses 1,484,977. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,484,977. Communications / design: program service expenses 0. Management and general expenses 54,671. Fundraising expenses 0. Total expenses 54,671. Program management: program service expenses 118,615. Management and general expenses 0. Fundraising expenses 0. Total expenses 118,615. Employee / board development: program service expenses 0. Management and general expenses 34,399. Fundraising expenses 0. Total expenses 34,399. Program consulting: program service expenses 34,830. Management and general expenses 0. Fundraising expenses 4,325. Total expenses 39,155. Other: program service expenses 3,812. Management and general expenses 3,006. Fundraising expenses 423. Total expenses 7,241.”

“Change in beneficial interest in trust 45,043.”