Whatcom County Library Foundation

Nonprofit profile at a glance

EIN
861140451
IRS 990-EZ coverage
2015–2025
Forms available
Form 990 2018, Form 990-EZ 2025, Form 990-N 2011
Location
Bellingham, WA, USA
Phone
3603053600
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$170,424
Expenses
$140,869
Assets
$263,202
Liabilities
$524

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • JESSICA BURSON (Development Dir)
  • JES STUGELMAYER (Director)
  • CHRISTINE PERKINS (WCLS Exec Dir.)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote literacy

What it reported doing in 2025

Contributions to endowment at whatcom community foundation to further whatcom county library foundation's exempt purposes of supporting literacy in whatcom county.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.2%; rating input score 57
  • Program expense ratio: 69.2%; rating input score 69

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 17.3%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.87; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 57.2% of revenue deployed · 69.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $97K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.