Lhaq'temish Foundation

Nonprofit profile at a glance

EIN
911836621
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Bellingham, WA, USA
Phone
3603122144
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Government and Public Administration

Reported finances

Revenue
$1,297,810
Expenses
$1,507,327
Assets
$4,636,897
Liabilities
$42,768

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KARYL JEFFERSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KARYL JEFFERSON (EXECUTIVE DIRECTOR): $133,459 total reported compensation
  • SHANNON CARRUTHERS (FINANCE & GRANTS MANAGER): $113,604 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support the overall strength and wellness of our people and community. Nilh xwenang tse schelangen etse nexw xwlemi - this is our lummi way of life: building a healthy, giving and prosperous community to strengthen our people through cultural, social, and economic abundance.

What it reported doing in 2024

Other, smaller programs include: lummi commodity foods, lummi youth social services, lummi youth academy, sxwilesen house of healing, tribal traditional houses, community canoe clubs, first salmon ceremony, and lummi youth basketball tournament

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.5%; rating input score 60
  • Program expense ratio: 60.5%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -16.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 19.9% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 59.5% of revenue deployed · 60.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $912K in reported program spending
  • Leadership: top reported pay $133K · 10 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.