Whatcom Community Foundation EIN 91-1726410

Whatcom Community Foundation

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Connects local donors with community needs and manages state-funded food assistance programs to help families and local organizations thrive in Whatcom County. For fiscal year 2025 it reported $18.4M in revenue, $11.3M in expenses, and $83.9M in net assets.Pt I

Founded
1996
Type
Public foundation / grantmaker · Foundations & Grantmakers
Location
Bellingham, WA
Website
www.whatcomcf.org
Filings
4 on file (2021–2025)
Revenue
$18.4MFY2025
Expenses
$11.3M
Net assets
$83.9M
People
18
Filings
4
Updates
0
More identity details & actions ⌄
EIN  91-1726410 Public foundation / grantmaker Bellingham, WA Founded 1996
Form 990 (PDF)
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Figures match the IRS filing checked 8/11/26 · see original: IRS
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Size
$10–100M
What they do
Connects local donors with community needs and manages state-funded food assistance programs to help families and local organizations thrive in Whatcom County.
Leadership
Mauri Ingram · President & CEO · $212K
Money in and out
$18.4M revenue, $11.3M expenses
Bottom line
90% program efficiency
Grants paid & assets · FY2025
Total revenue
$18.4M
Pt VIII · Ln 12
Total expenses
$11.3M
Pt IX · Ln 25
Net assets
$83.9M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $7.1M
Where spending went · Part IX cols B–D
Program services $0.90 Management & general $0.08 Fundraising $0.01
Program efficiency
90%
of spending reaches programs▲ +2% vs prior filing year
Operating runway
1417.6mo
months of highly liquid reserves at operating expense rate▲ +610% vs prior filing year
Surplus margin
+38%
revenue over expenses, this year▲ +98% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$18.4M
FY2025▲ +72%
Expenses
$11.3M
FY2025▲ +32%
Total assets
$89.6M
FY2025▲ +18%
Total liabilities
$5.7M
FY2025▲ +1%
Total revenue
$18.4M
Pt VIII · Ln 12
Total expenses
$11.3M
Pt IX · Ln 25
Net assets
$83.9M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$7.1M
Total assetsPt X · Ln 16$89.6M
Program-expense ratioPt IX · col B90%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410
Mission & Programs · Part III

Where the work happens

3 program services account for $8.7M of program spending, described in the organization's own filed words · FY2024.
01

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.

$6.7Mprogram expense
02

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.

$1.6Mprogram expense
03

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.

$431Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWhatcom Community Foundation
EINHdr · item D91-1726410
Principal addressHdr · item CBellingham, WA
WebsiteHdr · item Jwww.whatcomcf.org
Year of formationHdr · item L1996
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T31)
Ruling yearIRS BMFOct 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President & CEO
$211,898Pt VII · Sec A
Controller
$142,058Pt VII · Sec A
Executive Vice President
$134,398Pt VII · Sec A
VP of Philanthropy
$129,923Pt VII · Sec A
Chief of Staff
$122,596Pt VII · Sec A
Director of Special Projects
$119,463Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Mauri Ingram’s $212K as President & CEO is at the 38th percentile of top reported officer pay among 658 $10–100M philanthropy & grantmaking 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2021
Mauri Ingram$211,898$198,780$187,766$137,305
Pamela Jons$134,398$152,282$160,850$100,631
Marcus Warolin$142,058$138,225$129,795
Brad Tuininga$129,923
Sara Nichols Chiabai$122,596$112,700$104,200
Alexandrea Spaulding$119,463$112,761

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.

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Statement of Revenue

Part VIII
Contributions & grants$15.5M · 84%
Investment income$2.0M · 11%
Program service revenue$811K · 4%
Contributions & grants84%$15.5M
Investment income11%$2.0M
Program service revenue4%$811K
Other revenue$11K
Total revenueLn 12$18.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.90 Management & general $0.08 Fundraising $0.01
Program services90%$10.2M
Management & general8%$951K
Fundraising1%$170K
Total functional expensesLn 25$11.3M

Balance Sheet

Part X · end of year
CashLn 1$13.5M
Total assetsLn 16$89.6M
Total liabilitiesLn 26$5.7M
Total net assetsLn 32$83.9M
Months of cash on handcomputed14.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $86.7M · Operating expenses (Pt IX) $11.3M · Less non-cash grants $10.6M · Cash operating expenses/yr $734K
1417.6 months
Where the money goes
Program services
Program services $10.2M · Total expenses $11.3M
90%
Management & General
Management & general $951K · Total expenses $11.3M
8%
Fundraising
Fundraising $170K · Total expenses $11.3M
1%
Cost to raise $1
Fundraising expense (3-yr avg) $160K · Solicited contributions (3-yr avg) $11.0M
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $15.5M · Total revenue $18.4M
84%
Government reliance
Government grants — · Total revenue $18.4M
Earned-income share
Program service revenue $811K · Total revenue $18.4M
4%
Investment reliance
Investment income $2.0M · Total revenue $18.4M
+11%
Program self-sufficiency
Program service revenue $811K · Total expenses $11.3M
7%
Growth & trend
Revenue growth (YoY)
This year $18.4M · Prior year $10.7M
+72%
Revenue CAGR
FY2020 $7.6M · FY2024 $18.4M
+25%
Net-asset trend (YoY)
End of year $83.9M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $18.4M · Expenses $11.3M
+38%
Liabilities-to-Assets
Total liabilities — · Total assets $89.6M
Net-asset ratio
Net assets $83.9M · Total assets $89.6M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $73.2M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $89.6M
82%
People & payroll
Highest Reported Total Compensation
Individual Mauri Ingram · Reported title PRESIDENT & CEO · Highest reported compensation $212K · Total expenses $11.3M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.7M · Total expenses $11.3M
15%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 90%
Overhead ratio 8%
Fundraising cost ratio 1%
Revenue growth 72%
Legal fee ratio 0.07%
Accounting fee ratio 0.5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$500
Grants paid · 410 grants · $23.1M · 2020–2024
Meridian School District #505FY2024$1,010,000
Bellingham Technical CollegeFY2024$600,000
Alternatives to HungerWA · FY2024$543,899
Sustainable ConnectionsWA · FY2024$510,150
Re SourcesWA · FY2024$303,392
Whatcom Council on AgingWA · FY2024$216,793
Chuckanut Health FoundationWA · FY2024$162,931
City of LyndenFY2024$120,000
Vamos Outdoors ProjectWA · FY2024$68,000
Opportunity CouncilWA · FY2024$64,300
Unity Care NorthwestWA · FY2024$47,915
See all 410 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$18.4M revenue · viewing · ⤓ 990 PDF
FY2024$10.7M revenue · ⤓ 990 PDF
FY2023$12.1M revenue · ⤓ 990 PDF
FY2022not on file
FY2021$7.6M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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