The Arc of Whatcom County

Nonprofit profile at a glance

EIN
311579359
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Bellingham, WA, USA
Phone
3607150170
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$356,549
Expenses
$405,066
Assets
$3,866,847
Liabilities
$9,625

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MELISSA BARTEL (PRESIDENT)
  • KEN LARSON (VICE PRESIDENT)
  • BEVERLY PORTER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BEVERLY PORTER (EXECUTIVE DIRECTOR): $64,265 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 improve the quality of life, increase the independence, and assure the full inclusion in the community of all persons with developmental disabilities.

What it reported doing in 2024

Parent coalition and self-advocacy provides leadership support for individuals with developmental disabilities and their parents/guardians. The goal is to enable persons with developmental disabilities and the parents/guardians to become effective and involved in accessing services. Self-advocates are people with developmental disabilities who speak up for themselves and others. Information, education & training empowers people to navigate complex service systems & live a fulfilling life in the community. Provided 10 educational newsletters & frequent electronic alerts with timely information on activities, trainings & events to 2,649 families, individuals & providers. Provided technical assistance, resources & support to 123 educators and community organizations. Provided one on (continued) one information & education to 1,571 individuals, parents & cargivers. Inclusion advocacy, disability awareness & outreach to over 547 community members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $432.68 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 9.55; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 15.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 73.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $296K in reported program spending
  • Leadership: top reported pay $64K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.