Whatcom Association of Kayak Enthusiasts Aka WAKE
Nonprofit profile at a glance
- EIN
- 912061898
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990-EZ 2024
- Location
- Bow, WA, USA
- Phone
- 3607667004
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,871
- Expenses
- $3,595
- Assets
- $2,589
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Frank Sabatier (President)
- Amy Hammer (Co-Vice President)
- Gary Peniston (Vice President)
People named in this filing
- Frank Sabatier (President)
- Amy Hammer (Co-Vice President)
- Gary Peniston (Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education to promote safe kayaking practices
What it reported doing in 2024
10 monthly meetings per year providing instruction and demonstrations of kayak skills, safety, first aid, navigation and trip reviews. Free and open to the public. Approximately 100 individuals per year.
Operating model
- Revenue model
- Membership-supported. 90% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 94% 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
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 42
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 40.7%; rating input score 41
- Program expense ratio: 43.8%; rating input score 44
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 7.1%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.72; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -61% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: 22.1% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 11.3% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 40.7% of revenue deployed · 43.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $2K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 1 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
- Moderate — Financial Efficiency: Program expense ratio scored 44/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 58/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.