Whatcom Center for Early Learning

Nonprofit profile at a glance

EIN
911526226
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Bellingham, WA, USA
Phone
3606713660
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,722,488
Expenses
$5,586,219
Assets
$4,765,970
Liabilities
$962,277

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Ken Bronstein (President)
  • Stevona Burks (Vice President)
  • Sierra James (Executive Director)

Highest reported compensation

  • Sierra James (Executive Director): $163,737 total reported compensation
  • Amelia Bacon (Programs Director): $130,954 total reported compensation
  • Kristin Andrea Clements (Speech Language Pathologist): $126,302 total reported compensation

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

Overview

Mission

Whatcom Center for Early Learning's mission is to partner with families to provide high-quality, equitable, and comprehensive therapy and support to children experiencing developmental delays and disabilities.

What it reported doing in 2024

Whatcom Center for Early Learning (WCEL) is a 501(c)(3) nonprofit committed to partnering with families and caregivers to provide high-quality, equitable, and comprehensive therapy, early learning, and support services to children, with a focus on those experiencing developmental delays and disabilities. We empower children experiencing developmental delays and disabilities by connecting them with the therapy, early learning opportunities, and family resources they need to thrive.In 2025, WCEL provided early support visits to 6,759 children and their families in Whatcom County. Additionally, 755 families participated in Early Learning Program classes, building skills and community with child development specialists and peer families in Bellingham, Blaine, Ferndale, and Lynden. WCEL is purposefully investing revenue up to $1 million from prior years to deepen our impact, expand the reach of our services, and uphold our longterm commitment to children and families. By reinvesting the generous contributions entrusted to us in previous years, we are strengthening our capacity to meet the evolving needs of our community. As a result, this year's financial statements reflect a planned net deficit - an intentional choice that supports our mission to ensure every child can thrive.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
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.
  • 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 83.5%; rating input score 83
  • Fundraising efficiency: $8.25 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -18.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 17% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 83.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.7M in reported program spending
  • Leadership: top reported pay $164K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.