Sacred Sea

Nonprofit profile at a glance

EIN
810924820
IRS 990 coverage
2024–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Bellingham, WA, USA
Phone
3603055880
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$258,606
Expenses
$80,694
Assets
$363,734
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Ellie Kinley (President)
  • Cyaltsa April Finkbonner (Vice President)

Highest reported compensation

  • Julie Trimingham (Secretary/Treasurer): $33,600 total reported compensation
  • Ellie Kinley (President): $16,800 total reported compensation

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

Overview

Mission

Promoting ancestral knowledge and practices for the protection and revitalization of the waters, culture, life, and sacred sites of the Salish Sea.

What it reported doing in 2024

In 2024, our efforts were focused on: EDUCATION1) Sa'le Q'ewet Netse-lh/Our Hearts Beat as One, a bilingual Xwlemi Chosen/English children's book about the Lummi people's special connection to the captive orca Lolita/Tokitae/Sk'aliCh'elh-tenaut. The story told in the book is the story lived by Lummi people and their supporters as they worked to bring their orca relation out of captivity at the Miami Seaquarium and back home to the Salish Sea. The book is written in English, with Lummi language translation. It is illustrated by Coast Salish artist Jason LaClair. The back pages are filled with educational materials and activities related to the story, to orcas, to the Lummi people, and to Coast Salish art. The book is being taught as part of the Since Time Immemorial curriculum in the Bellingham School district.2) The Mountaineers: we wrote a series of articles and blog posts for the Mountaineers magazine, educating the public on regional treaties, land acknowledgments, and Indigenous place names.3) Our Hearts Honoring Ceremony: we invited the public to witness the story of how Lummi tribal members worked to bring their relation Tokitae. We blanketed the Lummi tribal members, invited speakers to the floor, and shared a multi-media presentation of "Sa'le Q'ewet Netse'lh/Our Hearts Beat as One." This event was free and open to the public.4) ongoing readings and classroom visits pertaining to the bookMEDIA PRESENCE AND RELATIONS1) ongoing interviews, film festival screenings, panel discussions related to the documentary films "Scha'nexw Elhtal'nexw Salmon People: Preserving A Way of Life," "Resident Orca, and "The Last Reefnetter."2) ongoing monthly "Since Time Immemorial" interview/photo series in Bellingham Alive! magazineCULTURAL PROJECTSWe continued to develop "The Protector" idea, in which a statue of a traditional Lummi woman would serve both as protector of all Lummi people out on the water and as a memorial to those lost at sea.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 88
  • Accountability: 32
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.6%; rating input score 25
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: $71.31 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 15th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 68.8%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 4.51; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 62.5%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 16.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 44.2% per year; rating input score 100; 95th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 24.6% of revenue deployed · 79.9% of spending went to programs
  • Governance: 2 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $64K in reported program spending
  • Leadership: top reported pay $34K · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 6 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 — Financial Efficiency: Mission deployment rate scored 25/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.