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Lake Whatcom Center Foundation

Tax-deductible

Bellingham, WA501(c)(3)Unclassified EIN 20-3209113Revenue $1.9M in FY2025Latest return filed Feb 26, 2026

On file with the IRSlwrtc.orgBellingham, WATax-exempt since Feb 2007Publicly supported — 509(a)(2)

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Provide service, acquire real property, and hold, administer, conserve and improve property previously owned by Lake Whatcom residential and treatment Center.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-3209113) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $477K a year · 30% of revenue · last 6 filings
A surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
52%
of spending
52% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
4.7 mo
of spending, in cash
Plus $1.2M in investments, Pt X · Ln 11–13
4.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9.8M
31% of total assets
Liabilities are 31% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.9M
-32% vs prior year
Spent
$1.8M
To programs
52%
Net assets
$21.7M
By yearFY2020–FY2025
Revenue
$1.9M
FY2025▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.2M
FY2022$1.2M
FY2023$1.1M
FY2024$2.9M
FY2025$1.9M
Expenses
$1.8M
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$780K
FY2021$883K
FY2022$901K
FY2023$932K
FY2024$1.5M
FY2025$1.8M
Net assets
$21.7M
FY2025▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$18.8M
FY2021$19.9M
FY2022$19.6M
FY2023$20.0M
FY2024$21.4M
FY2025$21.7M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $914K Management & general 48% · $851K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Gail De Hoog
Secretary/Treasurer
$0Pt VII · Sec A
Morgan Fox
Secretary/Treasurer
$0Pt VII · Sec A
Hannah Canno
Board Member
$0Pt VII · Sec A
Bianca Gordon
Board Member
$0Pt VII · Sec A
Nick Seifter
Board Member
$0Pt VII · Sec A
Jenny Billings
CEO/Executive Director
$0Pt VII · Sec A
Stephanie Zapien
Finance/IT Director
$0Pt VII · Sec A
See Lake Whatcom Center Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Acquire, manage, and improve property for public benefit.

Questions for Lake Whatcom Center Foundation

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2 programs · $914K · in their own filed words · FY2024
01

To provide facilities for its affiliate lake whatcom residential & treatment center, a 501(c)(3) organization.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-3209113) · Dispute this line
$580Kprogram expense
02

To provide short-term accomodations for clients requiring transitional housing.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-3209113) · Dispute this line
$333Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$826K
Investment incomeLn 3$61K
Money outPt IX
$1.8M
Ln 25
Programscol B$914K
Managementcol C$851K
Owns and owesPt X
$21.7M
net assets · Ln 32
Cash and savingsLn 1–2$695K
Total assetsLn 16$31.5M
LiabilitiesLn 26$9.8M
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$826K
Government grantsLn 1e$826K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$61K
Other incomeLn 4–11$15K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$695K
Cash and savings togetherLn 1–2$695K
Accounts receivableLn 4$325K
Land, buildings, equipmentLn 10c$28.2M
InvestmentsLn 11–13$1.2M
Other assetsLn 15$1.0M
Total assetsLn 16$31.5M
LiabilitiesLn 26$9.8M
Net assetsLn 32$21.7M
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$43K$695K
InvestmentsLn 11–13$1.1M$1.2M
Land, buildings, equipmentLn 10c$27.4M$28.2M
Total assetsLn 16$28.5M$31.5M
LiabilitiesLn 26$7.1M$9.8M
Net assetsLn 32$21.4M$21.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$750$469$281
Other fees for servicesLn 11g$62K$39K$23K
Office expensesLn 13$117K$63K$54K
OccupancyLn 16$351K$148K$203K
InterestLn 20$257K$13K$243K
Depreciation, depletion and amortizationLn 22$953K$650K$302K
Other expenses (24a–d)Ln 24$25K$25K
Total functional expensesLn 25$1.8M$914K$851K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 26, 2026 $1.9M$1.8M$175K$21.7M 990 PDF
FY2024Filed with the IRS Jan 17, 2025 $2.9M$1.5M$1.3M$21.4M 990 PDF
FY2023Filed with the IRS May 14, 2024 $1.1M$932K$147K$20.0M 990 PDF
FY2022Filed with the IRS Apr 7, 2023 $1.2M$901K$336K$19.6M 990 PDF
FY2021Filed with the IRS Mar 8, 2022 $1.2M$883K$308K$19.9M 990 PDF
FY2020Filed with the IRS May 17, 2021 $1.3M$780K$547K$18.8M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $1,939,513 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,455,000$826,205
I-9 Program service revenuePrior year $1,026,348$1,037,162
I-10 Investment incomePrior year $384,881$61,146
I-11 Other revenuePrior year $0$15,000
I-12 Total revenuePrior year $2,866,229$1,939,513
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,516,435$1,764,753
I-18 Total expensesPrior year $1,516,435$1,764,753
I-19 Revenue less expensesPrior year $1,349,794$174,760
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,939,513 across 5 lines filed
Lines not itemized here account for $15,000 of total revenue; see the IRS return.
VIII-1e Government grants$826,205
VIII-1h Total contributions, gifts and grants$826,205
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,037,162$1,037,162
VIII-3 Investment incomeExcluded from tax $61,146$61,146
VIII-12 Total revenueRelated to mission $1,037,162 · Unrelated business $0 · Excluded from tax $76,146$1,939,513
Part IX · Statement of functional expenses $1,764,753 across 7 lines filed
IX-11b Legal feesPrograms $469 · Management $281$750
IX-11g Other fees for servicesPrograms $38,887 · Management $23,250$62,137
IX-13 Office expensesPrograms $62,687 · Management $54,422$117,109
IX-16 OccupancyPrograms $147,900 · Management $202,993$350,893
IX-20 InterestPrograms $13,299 · Management $243,209$256,508
IX-22 Depreciation, depletion and amortizationPrograms $650,424 · Management $302,257$952,681
IX-24 Other expenses (24a–d)Management $24,675$24,675
IX-25 Total functional expensesPrograms $913,666 · Management $851,087 · Fundraising $0$1,764,753
Part X · Balance sheet $31,493,304 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $43,283$694,991
X-4 Accounts receivable$324,861
X-10c Land, buildings and equipment, netStart of year $27,373,759$28,191,774
X-11 Publicly traded securitiesStart of year $1,102,359$1,244,516
X-15 Other assetsStart of year $0$1,037,162
X-16 Total assetsStart of year $28,519,401$31,493,304
X-23 Secured mortgages and notes payableStart of year $3,144,000$130,249
X-24 Unsecured notes and loans payableStart of year $1,000,000$4,793,218
X-25 Other liabilitiesStart of year $2,927,449$4,853,774
X-26 Total liabilitiesStart of year $7,071,449$9,777,241
X-27 Net assets without donor restrictionsStart of year $21,447,952$21,716,063
X-32 Total net assets or fund balancesStart of year $21,447,952$21,716,063
X-33 Total liabilities and net assetsStart of year $28,519,401$31,493,304
Part XI · Reconciliation of net assets $21,716,063 net assets at year end
XI-1 Total revenue$1,939,513
XI-2 Total expenses$1,764,753
XI-3 Revenue less expenses$174,760
XI-4 Net assets at start of year$21,447,952
XI-5 Net unrealized gains (losses) on investments$93,351
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$21,716,063

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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