Whatcom Parks and Recreation Foundation
Nonprofit profile at a glance
- EIN
- 911503600
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990-EZ 2025
- Location
- Bellingham, WA, USA
- Phone
- 3609200658
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $10,525
- Expenses
- $14,738
- Assets
- $180,492
- Liabilities
- $2,200
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Daniel Tepper (President)
- Lance Romo (Vice-President)
People named in this filing
- Daniel Tepper (President)
- Scott Nissen (Treasurer)
- Dan Taylor (Board Member)
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
Public Park Enhancement & Acquisition
What it reported doing in 2025
Ongoing projects-the foundation has several park maintenance projects it participates in on an ongoing basis.
Operating model
- Revenue model
- Donor-supported. 72% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 93% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 100
- Sustainability: 43
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.4%; rating input score 72
- Program expense ratio: 46.6%; rating input score 47
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -40%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 12.25; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -9.1% per year; rating input score 0; 29th percentile among comparable filings
- Revenue growth: -6.1% per year; rating input score 0; 31st percentile among comparable filings
- Asset growth: 4.6% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 72.4% of revenue deployed · 46.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $7K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Filing history: 15 filing years from 2010 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.
- Moderate — Financial Efficiency: Program expense ratio scored 47/100.
- High — Sustainability: Operating margin scored 14/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.