Whatcom Firefighters Benefits Trust

Nonprofit profile at a glance

EIN
844189978
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Bellingham, WA, USA
Phone
3603932951
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$401,023
Expenses
$375,704
Assets
$518,865
Liabilities
$0

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

Leadership & pay

3 people listed

People named in this filing

  • THOMAS KETTMAN (Trustee)
  • DANIEL MCDERMOTT (Trustee)
  • CARY GUSTAFSON (Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed to administer and source insurance benefits for our members of IAA Local 106 (Bellingham Unit) as outlined in our collective bargaining agreement. The organization does not utilize any self-insured plans from 2023 and beyond.Medical Benefits: As of 2023, the organization only manages enrollment/un-enrollment/COBRA for its members, the invoices are paid for these benefits directly by the City of Bellingham.Dental/Vision Benefits: The City of Bellingham transfers a payment each month to Whatcom Fire Trust and then we purchase benefits and pay those bills. For the plan years involved that will be any invoices for Delta Dental or VSP Vision (Delta Vision).COBRA Administration: The organization pays a company RedQuote to manage COBRA, its a flat monthly fee. If any members are on COBRA, the checks then get sent to us for Deposit once per month and we coordinate paying those benefits to LEOFF Trust (who provides all our medical insurance plans).Retiree Benefits: Retir

What it reported doing in 2025

Administered and sourced insurance benefits for members of IAA Local 106 (Bellingham Unit) as outlined in the collective bagaining agreement.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.3%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.38; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -26.4% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 96.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.