Whatcom Center for Early Learning

Tax-deductible

Bellingham, WA501(c)(3)UnclassifiedEIN 91-1526226

Whatcom center for early learning provides comprehensive, family-centered, early intervention services to children ages birth to three with developmental delays

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 296 volunteers and 35 employees.
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
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
4 of 6
filings with a surplus
Average surplus $402K a year · 10% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$690K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $411K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$962K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.7M
-31% vs prior year
Spent
$5.6M
To programs
83%
Net assets
$3.8M
By yearFY2020–FY2025
Revenue
$4.7M
FY2025▼ -31%
Revenue by fiscal year
FY2020$2.5M
FY2021$3.0M
FY2022$2.9M
FY2023$3.7M
FY2024$6.8M
FY2025$4.7M
Expenses
$5.6M
FY2025▲ +20%
Expenses by fiscal year
FY2020$2.2M
FY2021$2.4M
FY2022$3.0M
FY2023$3.5M
FY2024$4.7M
FY2025$5.6M
Net assets
$3.8M
FY2025▼ -17%
Net assets by fiscal year
FY2020$1.7M
FY2021$2.3M
FY2022$2.2M
FY2023$2.5M
FY2024$4.6M
FY2025$3.8M

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1991.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $4.7M Management & general 15% · $843K Fundraising 1% · $80K

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

Who runs it and what they're paid

20 people listed on the 990; $690K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$148,152Pt VII · Sec A
Speech Language Pathologist
$114,556Pt VII · Sec A
Speech Language Pathologist
$111,925Pt VII · Sec A
Physical Therapist
$106,508Pt VII · Sec A
Finance & Administration Director
$105,973Pt VII · Sec A
Programs Director
$103,177Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Sierra James$148,152$126,750$118,402$101,736
Kristin Andrea Clements$114,556———
Jennifer Kurtz$111,925———
Sarah Robinson Dudley$106,508———
Stephanie Schmitt$105,973———
Amelia Bacon$103,177———

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 Center for Early Learning 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

Provides early intervention services for children birth to three with developmental delays.

Provided by the organization

This section is blank until Whatcom Center for Early Learning claims this page.

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1 program service account for $4.7M of program spending, described in the organization's own filed words · FY2024.
01

Whatcom Center for Early Learning (WCEL) is a 501(c)(3) nonprofit committed to partnering with families and caregivers to provide high-quality, equitable, and comprehensive therapy, early learning, and support services to children, with a focus on those experiencing developmental delays and disabilities.

$4.7Mprogram 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 · funders on record
Grants received · FY2024
See all 10 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.7M
Ln 12
Fees for servicesLn 2g$4.0M
Gifts and grantsLn 1h$658K
Investment incomeLn 3$79K
Money outPt IX
$5.6M
Ln 25
Programscol B$4.7M
Managementcol C$843K
Fundraisingcol D$80K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$383K
Total assetsLn 16$4.8M
LiabilitiesLn 26$962K
PeoplePt VI, VII
20
listed · VII A
PaidVII A6
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$658K
Government grantsLn 1e$336K
Noncash giftsLn 1g$12K
Fundraising eventsLn 1c$42K
Fees for servicesLn 2g$4.0M
Investment incomeLn 3$79K
Other incomeLn 4–11$34K
Gains on assetsLn 7$10K
Total revenueLn 12$4.7M
Assets in detailPt X, end of year
CashLn 1$382K
SavingsLn 2$501
Cash and savings togetherLn 1–2$383K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$272K
Total assetsLn 16$4.8M
LiabilitiesLn 26$962K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 535
VolunteersI 6296
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$615K$383K
InvestmentsLn 11–13$2.9M$2.1M
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$5.5M$4.8M
LiabilitiesLn 26$940K$962K
Net assetsLn 32$4.6M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$16K$16K
Pay of current officers, directors and key staffLn 5$151K$131K$18K$2K
Other salaries and wagesLn 7$3.7M$3.2M$412K$61K
Pension plan contributionsLn 8$68K$55K$12K
Other employee benefitsLn 9$301K$227K$73K
Payroll taxesLn 10$347K$299K$42K$6K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$26K$1K$24K$282
Professional fundraising feesLn 11e$3K$3K
Other fees for servicesLn 11g$218K$204K$14K
Office expensesLn 13$196K$147K$44K$5K
OccupancyLn 16$213K$102K$111K
TravelLn 17$113K$101K$11K$1K
Conferences, conventions and meetingsLn 19$115K$86K$28K$392
Depreciation, depletion and amortizationLn 22$57K$28K$28K
Other expenses (24a–d)Ln 24$27K$27K
All other expensesLn 24e$21K$4K$16K$758
Total functional expensesLn 25$5.6M$4.7M$843K$80K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.7M$5.6M−$864K$3.8M 990 PDF
FY2024 $6.8M$4.7M$2.1M$4.6M 990 PDF
FY2023 $3.7M$3.5M$273K$2.5M 990 PDF
FY2022 $2.9M$3.0M−$90K$2.2M 990 PDF
FY2021 $3.0M$2.4M$634K$2.3M 990 PDF
FY2020 $2.5M$2.2M$318K$1.7M 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $4,722,488 across 11 lines filed
Lines not itemized here account for $6,290 of total revenue; see the IRS return.
VIII-1a Federated campaigns$39,000
VIII-1c Fundraising events$41,718
VIII-1e Government grants$336,436
VIII-1f All other contributions, gifts and grants$240,419
VIII-1g Noncash contributions (included above)$11,745
VIII-1h Total contributions, gifts and grants$657,573
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,951,683$3,951,683
VIII-3 Investment incomeExcluded from tax $69,418$69,418
VIII-7 Net gain or loss on sales of assetsExcluded from tax $10,033$10,033
VIII-8 Net income from fundraising eventsExcluded from tax $27,491$27,491
VIII-12 Total revenueRelated to mission $3,951,683 · Unrelated business $0 · Excluded from tax $113,232$4,722,488
Part IX · Statement of functional expenses $5,586,219 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $15,544$15,544
IX-5 Pay of current officers, directors and key staffPrograms $131,257 · Management $17,566 · Fundraising $2,377$151,200
IX-7 Other salaries and wagesPrograms $3,233,680 · Management $412,422 · Fundraising $61,144$3,707,246
IX-8 Pension plan contributionsPrograms $55,425 · Management $12,470$67,895
IX-9 Other employee benefitsPrograms $227,302 · Management $73,321$300,623
IX-10 Payroll taxesPrograms $298,671 · Management $42,060 · Fundraising $5,841$346,572
IX-11b Legal feesManagement $8,552$8,552
IX-11c Accounting feesPrograms $1,128 · Management $24,228 · Fundraising $282$25,638
IX-11e Professional fundraising feesFundraising $2,963$2,963
IX-11g Other fees for servicesPrograms $204,441 · Management $13,702$218,143
IX-13 Office expensesPrograms $147,364 · Management $43,985 · Fundraising $4,951$196,300
IX-16 OccupancyPrograms $102,021 · Management $111,069$213,090
IX-17 TravelPrograms $100,944 · Management $10,615 · Fundraising $1,020$112,579
IX-19 Conferences, conventions and meetingsPrograms $86,498 · Management $28,298 · Fundraising $392$115,188
IX-22 Depreciation, depletion and amortizationPrograms $28,306 · Management $28,307$56,613
IX-24 Other expenses (24a–d)Programs $26,796$26,796
IX-24e All other expensesPrograms $4,064 · Management $16,455 · Fundraising $758$21,277
IX-25 Total functional expensesPrograms $4,663,441 · Management $843,050 · Fundraising $79,728$5,586,219
Part X · Balance sheet $4,765,970 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $475,009$382,246
X-2 Savings and temporary cash investmentsStart of year $139,996$501
X-3 Pledges and grants receivableStart of year $207,946$181,149
X-4 Accounts receivableStart of year $307,263$735,732
X-9 Prepaid expenses and deferred chargesStart of year $84,044$67,679
X-10c Land, buildings and equipment, netStart of year $1,095,161$1,065,733
X-11 Publicly traded securitiesStart of year $2,926,847$2,060,628
X-15 Other assetsStart of year $311,538$272,302
X-16 Total assetsStart of year $5,547,804$4,765,970
X-17 Accounts payable and accrued expensesStart of year $627,791$686,911
X-25 Other liabilitiesStart of year $311,780$275,366
X-26 Total liabilitiesStart of year $939,571$962,277
X-27 Net assets without donor restrictionsStart of year $4,264,200$3,692,060
X-28 Net assets with donor restrictionsStart of year $344,033$111,633
X-32 Total net assets or fund balancesStart of year $4,608,233$3,803,693
X-33 Total liabilities and net assetsStart of year $5,547,804$4,765,970
Part XI · Reconciliation of net assets $3,803,693 net assets at year end
XI-1 Total revenue$4,722,488
XI-2 Total expenses$5,586,219
XI-3 Revenue less expenses−$863,731
XI-4 Net assets at start of year$4,608,233
XI-5 Net unrealized gains (losses) on investments$59,191
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,803,693

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

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