Whatcom Council on Aging FY2024 filing

Tax-deductible

Bellingham, WA501(c)(3)Since 1964Human ServicesEIN 91-0784024

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Whatcom Council on Aging provides nutritional, social, recreational, and educational programs that promote wellness of mind and body for community members as they age.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$125K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.4M a year · 32% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$125K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.4M
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.6M
-6% vs prior year
Spent
$3.5M
To programs
80%
Net assets
$9.2M
By yearFY2020–FY2025
Revenue
$3.6M
FY2024▼ -6%
Revenue by fiscal year
FY2020$3.0M
FY2021$6.0M
FY2022$3.6M
FY2023$3.8M
FY2024$3.6M
FY2025$5.9M
Expenses
$3.5M
FY2024▲ +18%
Expenses by fiscal year
FY2020$2.6M
FY2021$2.2M
FY2022$2.4M
FY2023$2.9M
FY2024$3.5M
FY2025$4.1M
Net assets
$9.2M
FY2024▲ +9%
Net assets by fiscal year
FY2020$2.2M
FY2021$6.3M
FY2022$6.7M
FY2023$8.4M
FY2024$9.2M
FY2025$12.1M

From the FY2024 Form 990 · 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 Oct 1984.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $2.8M Management & general 15% · $536K Fundraising 5% · $159K

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

16 people listed on the 990; $125K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$125,341Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Chris Orr’s $112K as Executive Director is at the 47th percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Chris Orr$112,138$125,341$124,184$129,528$115,436$104,508
Jessica Staten$77,503—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Whatcom Council on Aging executive salaries →

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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 15aYes

Programs and updates

Offers programs promoting wellness and community for aging residents.

Provided by the organization

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3 program services account for $2.8M of program spending, described in the organization's own filed words · FY2024.
01

The senior nutrition program's goal is to ensure that seniors - especially those with low to very low incomes - are eating well and have the nutritional and social support they need for healthy, active aging and independent living in addition to delivering meals on wheels to homebound seniors, the council on aging serves hot lunches in…

$2.3Mprogram expense
02

The bellingham senior activity center is the only whatcom county center directly managed by wcoa. The center offers a wide range of classes, activities and services for persons 50 years of age and over, all of which are designed to encourage emotional, mental and physical wellness for a healthy, active and independent lifestyle.

$445Kprogram expense
03

Bellingham at home to empower seniors to stay active and engaged while continuing to live in their own homes and neighborhoods.

$12Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$5K
Grants paid · 5 grants · $256K · 2021–2025

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.6M
Ln 12
Gifts and grantsLn 1h$3.1M
Fees for servicesLn 2g$391K
Other incomeLn 4–11$102K
Money outPt IX
$3.5M
Ln 25
Programscol B$2.8M
Managementcol C$536K
Fundraisingcol D$159K
Owns and owesPt X
$9.2M
net assets · Ln 32
Cash and savingsLn 1–2$348K
Total assetsLn 16$12.6M
LiabilitiesLn 26$3.4M
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Government grantsLn 1e$1.4M
Noncash giftsLn 1g$8K
Fundraising eventsLn 1c$12K
Fees for servicesLn 2g$391K
Other incomeLn 4–11$102K
Total revenueLn 12$3.6M
Assets in detailPt X, end of year
CashLn 1$348K
Cash and savings togetherLn 1–2$348K
InvestmentsLn 11–13$7.2M
Land, buildings, equipmentLn 10c$4.8M
Total assetsLn 16$12.6M
LiabilitiesLn 26$3.4M
Net assetsLn 32$9.2M
OperationsPt I, VI
EmployeesI 552
VolunteersI 6175
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$393K$348K
InvestmentsLn 11–13$8.0M$7.2M
Land, buildings, equipmentLn 10c$102K$4.8M
Total assetsLn 16$8.7M$12.6M
LiabilitiesLn 26$311K$3.4M
Net assetsLn 32$8.4M$9.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$155K$155K
Other salaries and wagesLn 7$1.7M$1.2M$398K$105K
Other fees for servicesLn 11g$115K$35K$75K$5K
Advertising and promotionLn 12$38K$11K$15K$12K
TravelLn 17$13K$12K$190$510
InterestLn 20$67K$67K
Depreciation, depletion and amortizationLn 22$81K$77K$5K
InsuranceLn 23$43K$37K$6K$710
Other expenses (24a–d)Ln 24$1.2M$1.2M$31K$37K
All other expensesLn 24e$12K$6K$6K$10
Total functional expensesLn 25$3.5M$2.8M$536K$159K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.9M$4.1M$1.9M$12.1M 990 PDF
FY2024 Viewing $3.6M$3.5M$92K$9.2M 990 PDF
FY2023 $3.8M$2.9M$859K$8.4M 990 PDF
FY2022 $3.6M$2.4M$1.2M$6.7M 990 PDF
FY2021 $6.0M$2.2M$3.8M$6.3M 990 PDF
FY2020 $3.0M$2.6M$345K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $3,575,487 across 9 lines filed
VIII-1b Membership dues$154,773
VIII-1c Fundraising events$12,289
VIII-1e Government grants$1,384,110
VIII-1f All other contributions, gifts and grants$1,531,236
VIII-1g Noncash contributions (included above)$8,470
VIII-1h Total contributions, gifts and grants$3,082,408
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $391,152$391,152
VIII-8 Net income from fundraising events$101,927
VIII-12 Total revenueRelated to mission $391,152$3,575,487
Part IX · Statement of functional expenses $3,483,286 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $154,695$154,695
IX-7 Other salaries and wagesPrograms $1,213,470 · Management $398,123 · Fundraising $104,617$1,716,210
IX-11g Other fees for servicesPrograms $34,773 · Management $75,414 · Fundraising $4,582$114,769
IX-12 Advertising and promotionPrograms $10,681 · Management $14,905 · Fundraising $12,267$37,853
IX-17 TravelPrograms $12,365 · Management $190 · Fundraising $510$13,065
IX-20 InterestPrograms $66,926$66,926
IX-22 Depreciation, depletion and amortizationPrograms $76,666 · Management $4,780$81,446
IX-23 InsurancePrograms $36,535 · Management $5,873 · Fundraising $710$43,118
IX-24 Other expenses (24a–d)Programs $1,175,640 · Management $30,633 · Fundraising $36,685$1,242,958
IX-24e All other expensesPrograms $5,985 · Management $6,251 · Fundraising $10$12,246
IX-25 Total functional expensesPrograms $2,787,736 · Management $536,169 · Fundraising $159,381$3,483,286
Part X · Balance sheet $12,567,561 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $393,026$348,286
X-3 Pledges and grants receivableStart of year $153,954$175,702
X-8 Inventories for sale or useStart of year $31,294$32,029
X-9 Prepaid expenses and deferred chargesStart of year $11,356$33,530
X-10c Land, buildings and equipment, netStart of year $101,788$4,759,763
X-11 Publicly traded securitiesStart of year $8,013,097$7,218,251
X-16 Total assetsStart of year $8,704,515$12,567,561
X-17 Accounts payable and accrued expensesStart of year $286,456$308,006
X-19 Deferred revenueStart of year $24,626$52,572
X-25 Other liabilities$9,099
X-26 Total liabilitiesStart of year $311,082$3,384,835
X-27 Net assets without donor restrictionsStart of year $8,087,237$8,811,507
X-28 Net assets with donor restrictionsStart of year $306,196$371,219
X-32 Total net assets or fund balancesStart of year $8,393,433$9,182,726
X-33 Total liabilities and net assetsStart of year $8,704,515$12,567,561
Part XI · Reconciliation of net assets $9,182,726 net assets at year end
XI-1 Total revenue$3,575,487
XI-2 Total expenses$3,483,286
XI-3 Revenue less expenses$92,201
XI-4 Net assets at start of year$8,393,433
XI-5 Net unrealized gains (losses) on investments$697,092
XI-10 Net assets at end of year$9,182,726

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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