Dairy Herd Improvement Association of Whatcom County

Nonprofit profile at a glance

EIN
910722855
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Lynden, WA, USA
Phone
3603544565
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$144,609
Expenses
$166,149
Assets
$41,826
Liabilities
$69,570

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DAN HEERINGA (President)
  • KEVIN ENGELSMA (Vice President)

Highest reported compensation

  • GREG IRWIN (MANAGER): $33,988 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dairy service bureau

What it reported doing in 2025

Fees for processing & recording butterfat & protein percentages for dairy production records, and costs for collecting dairy production samples & measuring production levels

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 93
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.9%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 1.66; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 20.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 81.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $135K in reported program spending
  • Leadership: top reported pay $34K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.