ARC OF WHATCOM COUNTY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ARC OF WHATCOM COUNTY (EIN 31-1579359)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202423199349300307
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-14T00:18:28-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	911663574	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LARSON GROSS PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2211 RIMLAND DR 422	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98226	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	311579359	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ARC OF WHATCOM COUNTY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ARCO	BusinessNameControlTxt
Phone	3607150170	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2602 MCLEOD RD	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MELISSA BARTEL	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3607150170	PhoneNum
Signature	2024-11-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVE FORBES - CPA	PreparerPersonNm
PTIN	P00012098	PTIN
Phone	3607344280	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MELISSA BARTEL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2602 MCLEOD RD	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$397,682	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ARCWHATCOM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	TO IMPROVE THE QUALITY OF LIFE, INCREASE THE INDEPENDENCE, AND ASSURE THE FULL INCLUSION IN THE (CONTINUED) COMMUNITY OF ALL PERSONS WITH DEVELOPMENTAL DISABILITIES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	14	TotalEmployeeCnt
Total Volunteers	68	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$324,315	PYContributionsGrantsAmt
CY Contributions Grants	$278,991	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$6,026	PYInvestmentIncomeAmt
CY Investment Income	$5,003	CYInvestmentIncomeAmt
PY Other Revenue	$68,909	PYOtherRevenueAmt
CY Other Revenue	$73,302	CYOtherRevenueAmt
PY Total Revenue	$399,250	PYTotalRevenueAmt
CY Total Revenue	$357,296	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$272,882	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$261,498	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$646	CYTotalFundraisingExpenseAmt
PY Other Expenses	$122,391	PYOtherExpensesAmt
CY Other Expenses	$150,761	CYOtherExpensesAmt
PY Total Expenses	$395,273	PYTotalExpensesAmt
CY Total Expenses	$412,259	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,977	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$54,963	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,020,952	TotalAssetsBOYAmt
Total Assets EOY	$3,956,718	TotalAssetsEOYAmt
Total Liabilities BOY	$60,250	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$50,979	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,960,702	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,905,739	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO IMPROVE THE QUALITY OF LIFE, INCREASE THE INDEPENDENCE, AND ASSURE THE FULL INCLUSION IN THE COMMUNITY OF ALL PERSONS WITH DEVELOPMENTAL DISABILITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$163,966	ExpenseAmt
Desc	PARENT COALITION AND SELF-ADVOCACY PROVIDES LEADERSHIP SUPPORT FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES AND THEIR PARENTS/GUARDIANS. THE GOAL IS TO ENABLE PERSONS WITH DEVELOPMENTAL DISABILITIES AND THE PARENTS/GUARDIANS TO BECOME EFFECTIVE AND INVOLVED IN ACCESSING SERVICES. SELF-ADVOCATES ARE PEOPLE WITH DEVELOPMENTAL DISABILITIES WHO SPEAK UP FOR THEMSELVES AND OTHERS. INFORMATION, EDUCATION & TRAINING EMPOWERS PEOPLE TO NAVIGATE COMPLEX SERVICE SYSTEMS & LIVE A FULFILLING LIFE IN THE COMMUNITY. PROVIDED 10 EDUCATIONAL NEWSLETTERS & FREQUENT ELECTRONIC ALERTS WITH TIMELY INFORMATION ON ACTIVITIES, TRAININGS & EVENTS TO 2,523 FAMILIES, INDIVIDUALS & PROVIDERS. PROVIDED TECHNICAL ASSISTANCE, RESOURCES & SUPPORT TO 121 EDUCATORS AND COMMUNITY ORGANIZATIONS. PROVIDED ONE ON (CONTINUED) ONE INFORMATION & EDUCATION TO 1,645 INDIVIDUALS, PARENTS & CARGIVERS. INCLUSION ADVOCACY, DISABILITY AWARENESS & OUTREACH TO OVER 423 COMMUNITY MEMBERS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$91,092	ExpenseAmt
Desc	PARENT TO PARENT PROVIDES EMOTIONAL SUPPORT & INFORMATION ABOUT DISABILITIES AND COMMUNITY RESOURCES TO PARENTS & CAREGIVERS WHO ARE LEARNING ABOUT &/OR SEEKING NEW INFORMATION ABOUT THEIR CHILD'S DISABILITY OR CHRONIC HEALTH CONDITION. TRAINED VETERAN PARENTS (HELPING PARENTS) PROVIDE ONE TO ONE EMOTIONAL AND INFORMATIONAL SUPPORT TO NEW OR REFERRED PARENTS WHO HAVE A CHILD WITH SIMILAR NEEDS. PROVIDED SUPPORT TO 228 PARENTS THROUGH 33 SUPPORT MEETINGS. PROVIDED ONE TO ONE SUPPORT, INFORMATION AND RESOURCES TO 1,028 PARENTS OR CAREGIVERS. WE HAVE 84 TRAINED HELPING PARENT VOLUNTEERS. MATCHED 20 PARENTS WHO RECENTLY LEARNED THEIR CHILD HAS A DISABILITY TO A HELPING PARENT MENTOR. PROVIDED NETWORKING, CONNECTIONS & INFORMATION TO 588 PEOPLE THROUGH FAMILY SOCIAL EVENTS. PROVIDED ONE ON ONE SUPPORT, (CONTINUED) INFORMATION & RESOURCES TO 548 SPANISH SPEAKING PARENTS AND CAREGIVERS. SENT 4 PADRES A PADRES NEWSLETTERS TO 160 SPANISH SPEAKING FAMILIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$48,583	ExpenseAmt
Desc	WHATCOM TAKING ACTION IS A COLLABORATIVE COMPRISED OF COMMUNITY LEADERS, PARENTS, SERVICE AND CARE PROVIDERS. TOGETHER WE ARE BUILDING AN INTEGRATED SYSTEM OF CARE & SUPPORT THAT LOCAL FAMILIES CAN ACCESS EASILY AND EFFICIENTLY. AS LEAD AGENCY FOR WHATCOM TAKING ACTION, THE ARC OF WHATCOM COUNTY HAS HELPED BUILD, ENHANCE & MAXIMIZE COMMUNITY PARTNERSHIPS TO SERVE CHILDREN WITH SPECIAL HEALTH CARE NEEDS, IMPROVED HEALTH AND DEVELOPMENTAL OUTCOMES BY ENGAGING FAMILIES AS PARTNERS, LEADERS & AGENTS OF CHANGE IN LOCAL POLICY-MAKING. IMPROVED CARE-COORDINATION AND SUPPORTED MEDICAL HOME ACTIVITIES. PROVIDED DIRECT SUPPORT FOR 260 FAMILIES GOING THROUGH THE DEVELOPMENTAL EVALUATION PROCESS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$303,641	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	14	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BEVERLY PORTER	PersonNm
Phone	3607150170	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2602 MCLEOD RD	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MELISSA BARTEL
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
SUSAN JEWELL
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JASON MCGILL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELLEN POSEL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARGARET JAHN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MELANIE HARTLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DALE WHIPPLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SARAH GODWIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BEVERLY PORTER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$63,711	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$63,711	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$981	MembershipDuesAmt
Fundraising	$12,883	FundraisingAmt
Related Organizations	$3,700	RelatedOrganizationsAmt
Government Grants	$179,102	GovernmentGrantsAmt
All Other Contributions	$82,325	AllOtherContributionsAmt
Total Contributions	$278,991	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,003	TotalRevenueColumnAmt
Exclusion	$5,003	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$111,898	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$38,681	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$73,217	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$73,217	TotalRevenueColumnAmt
Exclusion	$73,217	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$1,305	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$12,883	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$1,705	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$400	TotalRevenueColumnAmt
Exclusion	-$400	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$485	TotalRevenueColumnAmt
Exclusion	$485	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$485	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$357,296	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$78,305	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$63,711	TotalAmt
Program Services	$62,437	ProgramServicesAmt
Management And General	$1,274	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$175,502	TotalAmt
Program Services	$152,686	ProgramServicesAmt
Management And General	$22,816	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,015	TotalAmt
Management And General	$1,015	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$21,270	TotalAmt
Program Services	$18,930	ProgramServicesAmt
Management And General	$2,340	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$480	TotalAmt
Management And General	$480	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,956	TotalAmt
Management And General	$5,956	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$16,153	TotalAmt
Program Services	$5,977	ProgramServicesAmt
Management And General	$9,530	ManagementAndGeneralAmt
Fundraising	$646	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,542	TotalAmt
Program Services	$10,542	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$12,028	TotalAmt
Program Services	$12,028	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$41,438	TotalAmt
Program Services	$27,349	ProgramServicesAmt
Management And General	$14,089	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$808	TotalAmt
Program Services	$663	ProgramServicesAmt
Management And General	$145	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$590	TotalAmt
Management And General	$590	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$42,687	TotalAmt
Management And General	$42,687	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,049	TotalAmt
Management And General	$7,049	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
SUPPLIES	$9,798	$9,798
DUES	$1,831	$1,831
LICENSE AND OTHER DUES	$1,350	$1,350

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$51	TotalAmt
Program Services	$50	ProgramServicesAmt
Management And General	$1	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$412,259	TotalAmt
Program Services	$303,641	ProgramServicesAmt
Management And General	$107,972	ManagementAndGeneralAmt
Fundraising	$646	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,707	BOYAmt
EOY	$9,060	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$688,735	BOYAmt
EOY	$642,131	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$42,250	BOYAmt
EOY	$77,489	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,702	BOYAmt
EOY	$12,028	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,794,029	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$690,001	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,167,091	BOYAmt
EOY	$3,104,028	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$111,467	BOYAmt
EOY	$111,982	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,020,952	BOYAmt
EOY	$3,956,718	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,039	BOYAmt
EOY	$10,923	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$48,211	BOYAmt
EOY	$40,056	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$60,250	BOYAmt
EOY	$50,979	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,862,364	BOYAmt
EOY	$3,807,401	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$98,338	BOYAmt
EOY	$98,338	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,960,702	BOYAmt
EOY	$3,905,739	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,020,952	BOYAmt
EOY	$3,956,718	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$54,963	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$395,956	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$328,556	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$295,596	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$324,315	CurrentTaxYearMinus1YearAmt
Current Tax Year	$278,991	CurrentTaxYearAmt
Total	$1,623,414	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$395,956	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$328,556	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$295,596	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$324,315	CurrentTaxYearMinus1YearAmt
Current Tax Year	$278,991	CurrentTaxYearAmt
Total	$1,623,414	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,623,414	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$95,568	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$105,766	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$110,520	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$117,265	CurrentTaxYearMinus1YearAmt
Current Tax Year	$116,901	CurrentTaxYearAmt
Total	$546,020	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$620	CurrentTaxYearMinus1YearAmt
Current Tax Year	$485	CurrentTaxYearAmt
Total	$1,105	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$2,170,539	TotalSupportAmt
Gross Receipts Rltd Activities	$3,755	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.74790	PublicSupportCY170Pct
Public Support PY170	0.76290	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$105,392	BeginningYearBalanceAmt
Contributions	$1,950	ContributionsAmt
Investment Earnings Or Losses	$633	InvestmentEarningsOrLossesAmt
End Year Balance	$107,975	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$100,785	BeginningYearBalanceAmt
Contributions	$4,000	ContributionsAmt
Investment Earnings Or Losses	$607	InvestmentEarningsOrLossesAmt
End Year Balance	$105,392	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$92,589	BeginningYearBalanceAmt
Contributions	$10,400	ContributionsAmt
Investment Earnings Or Losses	-$2,204	InvestmentEarningsOrLossesAmt
End Year Balance	$100,785	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$84,715	BeginningYearBalanceAmt
Contributions	$7,129	ContributionsAmt
Investment Earnings Or Losses	$745	InvestmentEarningsOrLossesAmt
End Year Balance	$92,589	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$82,709	BeginningYearBalanceAmt
Contributions	$1,200	ContributionsAmt
Investment Earnings Or Losses	$806	InvestmentEarningsOrLossesAmt
End Year Balance	$84,715	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$667,000	OtherCostOrOtherBasisAmt
Book Value	$667,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,260,540	OtherCostOrOtherBasisAmt
Depreciation	$480,712	DepreciationAmt
Book Value	$1,779,828	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$828,523	OtherCostOrOtherBasisAmt
Depreciation	$171,323	DepreciationAmt
Book Value	$657,200	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,966	OtherCostOrOtherBasisAmt
Depreciation	$37,966	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,104,028	TotalBookValueLandBuildingsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DANIEL AARON LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	SEE BELOW	RelationshipDescriptionTxt
Transaction	$11,688	TransactionAmt
Transaction	RENTAL OF OFFICE SPACE	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART IV	FormAndLineReferenceDesc
Explanation	DANIEL AARON LLC RENTS OFFICE SPACE TO THE ORGANIZATION. BOARD MEMBER SARAH GODWIN IS A PART OWNER OF DANIEL AARON LLC.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	BOARD MEMBERS SUSAN JEWELL AND SARAH GODWIN ARE IN BUSINESS TOGETHER OUTSIDE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 6	THERE ARE TWO CLASSES OF MEMBERS: FAMILY AND INDIVIDUAL. EACH CLASS HAS ONE VOTE. MEMBERS ELECT THE BOARD OF DIRECTORS AND APPROVE CHANGES TO THE GOVERNING DOCUMENTS.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS ANNUALLY.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS VOTE ON SIGNIFICANT DECISIONS OF THE BOARD SUCH AS BY-LAW CHANGES.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF DIRECTORS REVIEWS THE FORM 990 WITH THE TREASURER. AFTER THE BOARD OF DIRECTORS APPROVES THE FORM 990, THE FORM 990 IS THEN SIGNED BY AN OFFICER ON THE BOARD OF DIRECTORS AND FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	A DISCLOSURE AND CONFLICT OF INTERESTS QUESTIONNAIRE IS COMPLETED BY EACH STAFF AND MEMBER OF THE BOARD OF DIRECTORS AT ASSOCIATION WITH THE ORGANIZATION. SHOULD THERE BE A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS PROHIBITS ANY PARTICIPATION IN THE GOVERNING BOARD'S DELIBERATIONS AND DECISIONS.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS REVIEWS ANNUALLY THE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS DETERMINED USING DATA FROM SIMILAR POSITIONS WITH SIMILAR NON-PROFITS, MEASURED AGAINST PERFORMANCE AND OUTCOME, AND GIVEN CONSIDERATION ON THE ARC'S OVERALL ANNUAL BUDGET. COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	IT IS THE POLICY OF THE ARC OF WHATCOM COUNTY THAT GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.