The Firs

Nonprofit profile at a glance

EIN
910609820
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Bellingham, WA, United States
Phone
360-733-6840
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,110,787
Expenses
$4,306,382
Assets
$5,259,269
Liabilities
$1,507,579

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

Leadership & pay

11 people listed

Executive titles in this filing

  • TONY YOUNG (PRESIDENT)
  • JEN VANDERMEULEN (VICE PRESIDENT)
  • KELLY ELLIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLY ELLIS (EXECUTIVE DIRECTOR): $88,801 total reported compensation
  • KRISTA KOK (FINANCE MANAGER): $79,139 total reported compensation
  • ANDY VANDERMEULEN (HR, RISK AND SAFETY MGR): $61,085 total reported compensation

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

Overview

Mission

The Firs is equipping young people to share their love of Jesus and radically transform the world through Christian camps, day camps, and a 9-month Christian living community. Thank you to every donor, volunteer, sponsor, and supporter who helped make this possible. Together, we’re ensuring that ALL KIDS have the chance to experience camp, regardless of their financial circumstances. ❤️ Camp registration is open, and thanks to the generosity of our community, scholarship support is available to help make camp possible for every child. If you or someone you know could benefit from a scholarship, email us at [email protected]. SummerCamp #scholarships #campfirwood #fircreekdaycamp]( RECORD-BREAKING NIGHT! 🔥.

What it reported doing in 2024

The firs discipleship program, radicle and rooted, offers young adults aged 18-24 the opportunity to develop a radically rooted faith built on the truths found in scripture through the convergence of formal post-secondary education, intentional discipleship, and practical ministry experiences. Graduates of the one year radicle program have the opportunity to earn up to 30 college credits and a ministry certificate. Radicle graduates will have the option to attend our 2nd year rooted program. During the rooted year, students will deepen their education and spiritual journey while exploring a field of interest. They can continue the biblical studies program to earn a two-year aa degree from anchor christian university, or they may choose to study subjects such as hospitality and culinary arts, forest school education, outdoor education, or worship training, among others.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 83.5%; rating input score 83
  • Fundraising efficiency: $72.48 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

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: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 17th 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: 87.8% of revenue deployed · 83.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $3.6M in reported program spending
  • Leadership: top reported pay $89K · 11 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 20/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.