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Nonprofiteer
← WHATCOM COMMUNITY FOUNDATION

Form 990 for tax year 2024

Filed by WHATCOM COMMUNITY FOUNDATION.

Totals

Total revenue
$18,380,942
Total expenses
$11,316,128
Contributions and grants received
$15,520,005
Grants paid
$7,409,494
Program service revenue
$811,372
Investment income
$2,038,239
Other revenue
$11,326
Total assets, end of year
$89,617,037
Total liabilities, end of year
$5,699,916
Net assets or fund balances, end of year
$83,917,121
Program services expenses (Part IX)
$10,195,889
Management and general expenses
$950,648
Fundraising expenses
$169,591
Program service expenses (Part III)
$10,195,889

Program services were 90.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $75,000

  • 1f · All other contributions, gifts and grants

    $15,445,005

  • 1g · Noncash contributions included above

    $10,582,327

  • 2a · Program service revenue: EMERG. FOOD ASSISTANCE

    total $475,432 · related or exempt $475,432

  • 2b · Program service revenue: COMMUNITY SERVICES

    total $266,113 · related or exempt $266,113

  • 2c · Program service revenue: PHILANTHROPIC FEES

    total $69,827 · related or exempt $69,827

  • 3 · Investment income

    total $2,026,422 · excluded $2,026,422

  • 7a · Gross sales of assets other than inventory

    securities $3,935,324 · other assets $10,581

  • 7b · Less cost or other basis and sales expenses

    securities $3,934,088 · other assets $0

  • 7c · Gain or loss

    securities $1,236 · other assets $10,581

  • 7d · Net gain or loss

    total $11,817 · excluded $11,817

  • 11a · Other revenue: REIMBURSEMENTS

    total $11,326 · excluded $11,326

  • 11e · Other revenue, total

    $11,326

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,877,149 · program services $6,877,149

  • 2 · Grants to domestic individuals

    total $273,017 · program services $273,017

  • 3 · Grants to foreign organizations and individuals

    total $259,328 · program services $259,328

  • 5 · Compensation of officers, directors and key employees

    total $249,682 · program services $112,357 · management and general $99,873 · fundraising $37,452

  • 7 · Other salaries and wages

    total $1,130,142 · program services $594,913 · management and general $469,137 · fundraising $66,092

  • 8 · Pension plan contributions

    total $101,129 · program services $53,235 · management and general $41,980 · fundraising $5,914

  • 9 · Other employee benefits

    total $97,382 · program services $51,262 · management and general $40,425 · fundraising $5,695

  • 10 · Payroll taxes

    total $122,001 · program services $64,222 · management and general $50,644 · fundraising $7,135

  • 11b · Fees: legal

    total $7,523 · program services $3,960 · management and general $3,123 · fundraising $440

  • 11c · Fees: accounting

    total $56,955 · management and general $56,955

  • 11g · Fees: other

    total $1,739,058 · program services $1,642,234 · management and general $92,076 · fundraising $4,748

  • 12 · Advertising and promotion

    total $18,567 · program services $5,570 · fundraising $12,997

  • 13 · Office expenses

    total $40,258 · program services $21,192 · management and general $16,712 · fundraising $2,354

  • 14 · Information technology

    total $30,355 · program services $15,979 · management and general $12,601 · fundraising $1,775

  • 16 · Occupancy

    total $28,969 · program services $14,921 · management and general $12,390 · fundraising $1,658

  • 17 · Travel

    total $5,630 · program services $4,925 · management and general $705

  • 19 · Conferences, conventions and meetings

    total $105,218 · program services $69,999 · management and general $34,463 · fundraising $756

  • 22 · Depreciation, depletion and amortization

    total $10,472 · program services $5,513 · management and general $4,347 · fundraising $612

  • 23 · Insurance

    total $7,908 · program services $2,372 · management and general $4,745 · fundraising $791

  • 24a · Other expenses: COMMUNITY SERVICES

    total $110,657 · program services $110,657

  • 24b · Other expenses: MEMBERSHIPS & DUES

    total $28,662 · program services $8,599 · fundraising $20,063

  • 24c · Other expenses: DEV. & COMMUNICATIONS

    total $16,066 · program services $4,485 · management and general $10,472 · fundraising $1,109

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $458,430 · end of year $436,778

  • 2 · Savings and temporary cash investments

    beginning of year $12,028,801 · end of year $13,037,823

  • 4 · Accounts receivable

    beginning of year $398,250 · end of year $955,008

  • 7 · Other notes and loans receivable

    beginning of year $1,110,888 · end of year $1,204,300

  • 10a · Land, buildings and equipment: cost or other basis

    $147,908

  • 10b · Land, buildings and equipment: accumulated depreciation

    $139,076

  • 10c · Land, buildings and equipment, net

    beginning of year $19,304 · end of year $8,832

  • 11 · Investments: publicly traded securities

    beginning of year $59,410,858 · end of year $73,209,361

  • 15 · Other assets

    beginning of year $2,672,994 · end of year $764,935

  • 17 · Accounts payable and accrued expenses

    beginning of year $443,908 · end of year $233,016

  • 18 · Grants payable

    beginning of year $573,347 · end of year $400,308

  • 21 · Escrow or custodial account liability

    beginning of year $4,457,189 · end of year $4,852,224

  • 24 · Unsecured notes and loans payable

    beginning of year $157,365 · end of year $157,365

  • 25 · Other liabilities

    beginning of year $5,306 · end of year $57,003

  • 27 · Net assets without donor restrictions

    beginning of year $67,972,896 · end of year $83,825,419

  • 28 · Net assets with donor restrictions

    beginning of year $2,489,514 · end of year $91,702

Mission and programs · 2024

Mission

TO CULTIVATE NEIGHBORLINESS. LIFT COMMUNITY VOICES. INVEST IN EQUITY AND HOPE.

Activities or mission (Part I)

CULTIVATE NEIGHBORLINESS. LIFT COMMUNITY VOICES. INVEST IN EQUITY AND HOPE.

  • GRANTMAKING - ONE WAY THE WHATCOM COMMUNITY FOUNDATION PUTS DOLLARS TO WORK IS BY MAKING GRANTS AND SCHOLARSHIPS. OUR THREE PRIMARY GRANTMAKING PROGRAMS ARE:(1) COMPETITIVE & RELIEF GRANTS: WE HOLD MULTIPLE FUNDS FOR WHATCOM COUNTY FROM WHICH WE AWARD GRANTS ON A COMPETITIVE BASIS. SOME OF THE GRANTS HAVE A SPECIFIC FOCUS AREA. OTHERS ARE MORE BROADLY DESIGNED TO MEET OUR COMMUNITY'S CHANGING NEEDS. WE INVITE CREATIVITY AND IMAGINATION IN THE PREPARATION OF GRANT REQUESTS THAT HELP CREATE A COMMUNITY WHERE EVERYONE THRIVES. GRANTS ARE ALSO ISSUED TO SUPPORT FLOOD RELIEF EFFORTS AND DISASTER PREPAREDNESS.(2) DONOR RECOMMENDED GRANTS: WE STEWARD A VARIETY OF DONOR ADVISED FUNDS. GRANTS ARE AWARDED FROM THESE FUNDS BASED UPON RECOMMENDATIONS FROM THE DONORS OR THEIR DESIGNATED REPRESENTATIVES. GRANTS CAN BE MADE TO LOCAL, NATIONAL AND INTERNATIONAL NONPROFIT ENTITIES. ALL GRANTS ALIGN WITH COMMUNITY FOUNDATION VISION, MISSION AND VALUES.(3) SCHOLARSHIP PROGRAM: THE FOUNDATION AWARDS SCHOLARSHIPS TO GRADUATES OF LOCAL HIGH SCHOOLS TO ATTEND POST-SECONDARY EDUCATION, HELPING REMOVE THE BARRIERS THAT STAND BETWEEN YOUNG PEOPLE AND THE EDUCATION THEY NEED TO BE SUCCESSFUL, AND DEMONSTRATING TO STUDENTS THAT THEIR COMMUNITY IS INVESTED IN THEIR POTENTIAL, THEIR FUTURE, AND THEIR SUCCESS.

    Expenses $6,686,142 · Grants $6,686,143 · Revenue $69,827

  • THE MILLWORKS IS A MIXED-USE, BROWNFIELD REDEVELOPMENT PROJECT IN A FEDERALLY QUALIFIED OPPORTUNITY ZONE THAT WILL INCLUDE 100+ RESIDENTIAL HOUSING UNITS FOCUSED ON WORKFORCE HOUSING, A NONPROFIT OFFICE HUB, AND A FOOD CAMPUS SUPPORTING LOCAL ARGICULTURE AND FOOD BASED BUSINESSES.

    Expenses $1,574,104

  • EMERGENCY FOOD ASSISTANCE PROGRAM - THE FOUNDATION BECAME A WASHINGTON STATE DEPARTMENT OF AGRICULTURE (WSDA) CONTRACTOR IN 2018, COORDINATING PAYMENTS TO LOCAL VENDORS FOR FOOD PURCHASES MADE BY LOCAL FOOD BANKS AND FOOD PANTRIES, OR REIMBURSING FOOD BANKS FOR THEIR DIRECT PURCHASES. THE WSDA CONTRACT RAN THROUGH JUNE 2025.

    Expenses $430,994 · Grants $430,994 · Revenue $475,432

  • VARIOUS PROJECTS AND PROGRAMS, INCLUDING: AN EQUITY/ANTI-RACISM INITIATIVE, THE WASHINGTON CENTER FOR EMPLOYEE OWNERSHIP, THE YOUTH PHILANTHROPY PROJECT, AND STRENGTHENING NONPROFITS WORK.

    Expenses $1,504,649 · Grants $292,357 · Revenue $266,113

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Flo Simon

    CHAIR

    Total calculated
    $0
    Hours/week
    1.5

  • Karen Occhiogrosso

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1.5 + 0.1 related

  • Tasha Dewey

    TREASURER/SECRETARY

    Total calculated
    $0
    Hours/week
    1.5

  • Carol Dellecker

    DIRECTOR (THRU 12/24)

    Total calculated
    $0
    Hours/week
    1

  • Francisco Rios

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lucas Gutierrez Senger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kerry Hastings

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Liz Baxter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Darrell Hillaire

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Silvia Mendoza

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Davi Weasley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chuck Robinson

    DIRECTOR (THRU 12/24)

    Total calculated
    $0
    Hours/week
    1

  • Mauri Ingram

    PRESIDENT & CEO

    Total calculated
    $246,105
    From this org
    $211,898
    From related orgs
    $0
    Other
    $34,207
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $211,898
    Bonus
    $0
    Other
    $0
    Deferred
    $21,190
    Nontaxable benefits
    $13,017
    Filer's total
    $246,105

  • Pamela Jons

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $160,405
    From this org
    $134,398
    From related orgs
    $0
    Other
    $26,007
    Hours/week
    32

    Schedule J breakdown matched by us

    Base
    $134,398
    Bonus
    $0
    Other
    $0
    Deferred
    $13,440
    Nontaxable benefits
    $12,567
    Filer's total
    $160,405

  • Marcus Warolin

    CONTROLLER

    Total calculated
    $168,875
    From this org
    $142,058
    From related orgs
    $0
    Other
    $26,817
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,058
    Bonus
    $0
    Other
    $0
    Deferred
    $14,206
    Nontaxable benefits
    $12,611
    Filer's total
    $168,875

  • Sara Nichols Chiabai

    CHIEF OF STAFF

    Total calculated
    $147,355
    From this org
    $122,596
    From related orgs
    $0
    Other
    $24,759
    Hours/week
    40

  • Alexandrea Spaulding

    DIRECTOR OF SPECIAL PROJECTS

    Total calculated
    $132,102
    From this org
    $119,463
    From related orgs
    $0
    Other
    $12,639
    Hours/week
    30

  • Brad Tuininga

    VP OF PHILANTHROPY

    Total calculated
    $143,669
    From this org
    $129,923
    From related orgs
    $0
    Other
    $13,746
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • THE MILLWORKS LLC

    REAL ESTATE HOLDING COMPANY · WA · income $0 · assets $0

    Directly controlled by WHATCOM COMMUNITY FOUNDATION

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE LEAD ANNUITY TRUST (1)

    T · MANAGE INVESTMENTS · WA

Provenance

Return type
form_990
Tax year
2024
Filed
20 November 2025
IRS schema version
2024v5.2
Source object
202523429349300522

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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