WHATCOM COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
WHATCOM COMMUNITY COLLEGE FOUNDATION (EIN 94-3064448)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-16
IRS object ID
202241369349317704
Schema version
2020v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-05-16T20:21:38-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN135381590PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BDO USA LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1601 UNION ST STE 2300AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP981012345ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943064448EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WHATCOM COMMUNITY COLLEGE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWHATBusinessNameControlTxt
Phone3603833320PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1237 W KELLOGG RDAddressLine1Txt
CityBELLINGHAMCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98226ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBOB MACISAACPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3603833320PhoneNum
Signature2022-05-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBOBPersonFirstNm
Person LastMACISAACPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW R MATSONPreparerPersonNm
PTINP00775671PTIN
Phone2063827777PhoneNum
Preparation2022-05-16PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCAROLYN SIMPSON-SCOTTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1237 W KELLOGG RDAddressLine1Txt
CityBELLINGHAMCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98226ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,366,381GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WHATCOM.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionPROMOTE SUPPORT DEVELOP INCREASE & EXTEND THE EDUCATIONAL OFFERINGS OF WHATCOM COMMUNITY COLLEGE.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers21TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$419,542PYContributionsGrantsAmt
CY Contributions Grants$453,574CYContributionsGrantsAmt
PY Program Service Revenue$781,173PYProgramServiceRevenueAmt
CY Program Service Revenue$781,173CYProgramServiceRevenueAmt
PY Investment Income$700,020PYInvestmentIncomeAmt
CY Investment Income$131,543CYInvestmentIncomeAmt
PY Other Revenue$8,099PYOtherRevenueAmt
CY Other Revenue$91CYOtherRevenueAmt
PY Total Revenue$1,908,834PYTotalRevenueAmt
CY Total Revenue$1,366,381CYTotalRevenueAmt
PY Grants And Similar Paid$370,005PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$309,968CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$10,030PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,328CYTotalFundraisingExpenseAmt
PY Other Expenses$875,157PYOtherExpensesAmt
CY Other Expenses$829,439CYOtherExpensesAmt
PY Total Expenses$1,255,192PYTotalExpensesAmt
CY Total Expenses$1,139,407CYTotalExpensesAmt
PY Revenues Less Expenses$653,642PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$226,974CYRevenuesLessExpensesAmt
Total Assets BOY$16,490,330TotalAssetsBOYAmt
Total Assets EOY$18,014,975TotalAssetsEOYAmt
Total Liabilities BOY$4,076,178TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,884,462TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,414,152NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,130,513NetAssetsOrFundBalancesEOYAmt
MissionTHE WCC FOUNDATION STRENGTHENS EDUCATIONAL OPPORTUNITIES BY PROVIDING STUDENT SCHOLARSHIPS, SUPPORTING FACULTY AND STAFF DEVELOPMENT, AND ASSISTING WITH KEY COLLEGE INITIATIVES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$684,354ExpenseAmt
Revenue$781,173RevenueAmt
DescCOLLEGE SUPPORT PROGRAM - PROMOTES, DEVELOPS AND INCREASES VISABILITY OF WHATCOM COMMUNITY COLLEGE IN THE COMMUNITY AND STATEWIDE. ALSO SUPPORTS EDUCATION, CREATIVITY, AND DIVERSITY ON CAMPUS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$309,968ExpenseAmt
Grant$309,968GrantAmt
DescSCHOLARSHIPS AND AWARDS PROGRAM - HELPS TO FURTHER ACADEMIC DEVELOPMENT OF STUDENTS, FACULTY, AND STAFF AT WHATCOM COMMUNITY COLLEGE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$994,322TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOB MACISAACBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3603833320PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1237 W KELLOGG RDAddressLine1Txt
CityBELLINGHAMCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98226ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CAROLYN SIMPSON-SCOTT
CHAIR5.00Yes (X)Yes (X)$0$0$0
TIM DOUGLAS
VICE CHAIR5.00Yes (X)Yes (X)$0$0$0
BOB MACISAAC
TREASURER3.00Yes (X)Yes (X)$0$0$0
JUSTIN GILL
BOARD DIRECTOR1.00Yes (X)Yes (X)$0$0$0
ANNE-MARIE FAIOLA
BOARD DIRECTOR0.50Yes (X)$0$0$0
MANNY EUSEBIO
BOARD DIRECTOR0.50Yes (X)$0$0$0
BOB CARMICHAEL
SECRETARY0.50Yes (X)Yes (X)$0$0$0
JENNIFER SLATTERY
BOARD DIRECTOR0.50Yes (X)$0$0$0
BEV JACOBS
BOARD DIRECTOR0.50Yes (X)$0$0$0
CHERYL THORNTON
BOARD DIRECTOR0.50Yes (X)$0$0$0
JUSTIN GILL
BOARD DIRECTOR0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$453,574AllOtherContributionsAmt
Total Contributions$453,574TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLEASE INCOMEDesc
Business900099BusinessCd
Total Revenue Column$781,173TotalRevenueColumnAmt
Related Or Exempt Func Income$781,173RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$781,173TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$131,543TotalRevenueColumnAmt
Exclusion$131,543ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$91GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$91TotalRevenueColumnAmt
Exclusion$91ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,366,381TotalRevenueColumnAmt
Related Or Exempt Func Income$781,173RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$131,634ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$309,968TotalAmt
Program Services$309,968ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,299TotalAmt
Management And General$21,299ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$60,541TotalAmt
Management And General$60,541ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$20,915TotalAmt
Program Services$4,792ProgramServicesAmt
Management And General$16,123ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$127TotalAmt
Management And General$127ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,974TotalAmt
Management And General$3,079ManagementAndGeneralAmt
Fundraising$5,895FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$125,518TotalAmt
Program Services$125,518ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$198,244TotalAmt
Program Services$198,244ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,866TotalAmt
Management And General$2,866ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
COLLEGE SUPPORT$355,800$355,800
LICENSES AND SUBSCRIPTI$30,722$30,722
EVENTS$4,433$4,433

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,139,407TotalAmt
Program Services$994,322ProgramServicesAmt
Management And General$134,757ManagementAndGeneralAmt
Fundraising$10,328FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$284,626BOYAmt
EOY$729,080EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$117,148BOYAmt
EOY$27,415EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$62,843BOYAmt
EOY$47,061EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$86,896BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,420BOYAmt
EOY$5,212EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,340,232LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,847,642LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,690,834BOYAmt
EOY$7,492,590EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$8,242,563BOYAmt
EOY$9,713,617EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,490,330BOYAmt
EOY$18,014,975EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,413BOYAmt
EOY$4,062EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,074,765BOYAmt
EOY$3,880,400EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,076,178BOYAmt
EOY$3,884,462EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,823,998BOYAmt
EOY$5,706,491EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,590,154BOYAmt
EOY$8,424,022EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,414,152BOYAmt
EOY$14,130,513EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,490,330BOYAmt
EOY$18,014,975EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$226,974ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,489,387NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,652,359CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$943,503CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,207,453CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$419,542CurrentTaxYearMinus1YearAmt
Current Tax Year$453,574CurrentTaxYearAmt
Total$4,676,431TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$239,425CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$329,450CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$353,258CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$316,799CurrentTaxYearMinus1YearAmt
Current Tax Year$377,490CurrentTaxYearAmt
Total$1,616,422TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,891,784CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,272,953CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,560,711CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$736,341CurrentTaxYearMinus1YearAmt
Current Tax Year$831,064CurrentTaxYearAmt
Total$6,292,853TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,779,652SubstantialContributorsTotAmt
Public Support Total170$4,513,201PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$53,154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$235,081CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$174,302CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$765,229CurrentTaxYearMinus1YearAmt
Current Tax Year$131,543CurrentTaxYearAmt
Total$1,359,309TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,027CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,439CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,759CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,099CurrentTaxYearMinus1YearAmt
Current Tax Year$91CurrentTaxYearAmt
Total$47,415TotalAmt
FieldValueIRS element (for citing)
Total Support$7,699,577TotalSupportAmt
Gross Receipts Rltd Activities$3,905,865GrossReceiptsRltdActivitiesAmt
Public Support CY1700.58620PublicSupportCY170Pct
Public Support PY1700.53700PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationVENDING INCOMEExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,499,253BeginningYearBalanceAmt
Contributions$135,453ContributionsAmt
Investment Earnings Or Losses$1,347,273InvestmentEarningsOrLossesAmt
Other Expenditures$518,339OtherExpendituresAmt
End Year Balance$8,463,640EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,614,444BeginningYearBalanceAmt
Contributions$197,943ContributionsAmt
Investment Earnings Or Losses$277,128InvestmentEarningsOrLossesAmt
Other Expenditures$590,262OtherExpendituresAmt
End Year Balance$7,499,253EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,622,916BeginningYearBalanceAmt
Contributions$881,969ContributionsAmt
Investment Earnings Or Losses$353,521InvestmentEarningsOrLossesAmt
Other Expenditures$413,955OtherExpendituresAmt
Administrative Expenses$16,753AdministrativeExpensesAmt
End Year Balance$8,427,698EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,135,451BeginningYearBalanceAmt
Contributions$1,339,911ContributionsAmt
Investment Earnings Or Losses$438,744InvestmentEarningsOrLossesAmt
Other Expenditures$291,190OtherExpendituresAmt
End Year Balance$7,622,916EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,398,001BeginningYearBalanceAmt
Contributions$1,355,818ContributionsAmt
Investment Earnings Or Losses$659,361InvestmentEarningsOrLossesAmt
Other Expenditures$277,729OtherExpendituresAmt
End Year Balance$6,135,451EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.11550BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.69150PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.19300TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,542,176OtherCostOrOtherBasisAmt
Book Value$1,542,176BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,737,789OtherCostOrOtherBasisAmt
Depreciation$1,787,375DepreciationAmt
Book Value$5,950,414BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$60,267OtherCostOrOtherBasisAmt
Depreciation$60,267DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,492,590TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$3,172,717TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,489,387NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$377,490DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,866,877RevenueNotReportedAmt
Revenue Subtotal$1,305,840RevenueSubtotalAmt
Investment Expenses Not Incld$60,541InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$60,541RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,366,381TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,456,356TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$377,490DonatedServicesUseFcltsAmt
Expenses Not Reported$377,490ExpensesNotReportedAmt
Expenses Subtotal$1,078,866ExpensesSubtotalAmt
Investment Expenses Not Incld2$60,541InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$60,541ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,139,407TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationSTUDENT SCHOLARSHIPS, FACAULTY PROFESSIONAL DEVELOPMENT AND STUDENT AND STAFF AWARDS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient219RecipientCnt
Cash Grant$309,968CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationISSUANCE OF AWARD MEMOS, TRACKING OF SCHOLARSHIP PAYMENTS IN ACCORDANCE WITH AWARD MEMO AND RECONCILIATION OF PAYMENTS THEREIN, INLINE WITH COLLEGE'S FINANCIAL AID PROGRAM AND BUSINESS OFFICE PROCEDURES.ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1WASHINGTON STATE HOUSING FINANCE COMMISSIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN911874730BondIssuerEIN
CUSIP000000000CUSIPNum
Bond Issued2014-03-31BondIssuedDt
Issue Price$7,740,000IssuePriceAmt
PurposeACQUISITION OF HEALTH PROFESSIONS ED. CENTER AND REFUNDING OF 2006 BONDSPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$3,859,600RetiredAmt
Total Proceeds$7,740,000TotalProceedsAmt
Refunding Escrow$828,988RefundingEscrowAmt
Issuance Costs From Proceeds$117,703IssuanceCostsFromProceedsAmt
Capital Expenditures$6,789,112CapitalExpendituresAmt
Other Spent Proceeds$4,197OtherSpentProceedsAmt
Substantial Completion2014SubstantialCompletionYr
Refunding Tax Exempt Bonds0RefundingTaxExemptBondsInd
Refunding Taxable BondsYes (1)RefundingTaxableBondsInd
Final Allocation Made0FinalAllocationMadeInd
Adequate Books And Rec Maint0AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Private Bus Use By Others0.00000PrivateBusUseByOthersPct
Private Bus Concerning UBI0.00000PrivateBusConcerningUBIPct
Total Private Business Use0.00000TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd0ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate IssueYes (1)VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective Action0ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BMANAGEMENT AND FINANCE/AUDIT COMMITTEE JOINTLY REVIEW FOR APPROVAL THE PREPARED 990 PRIOR TO MAKING COPIES OF THE TAX RETURN AVAILABLE TO THE BOARD OF DIRECTORS, IN ADVANCE OF THE FILING OF THE TAX RETURN.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY THE BOARD OF DIRECTORS READ AND SIGN AGREEMENT TO THE CONFLICT OF INTEREST POLICY. POTENTIAL BOARD DIRECTORS ARE SCREENED FOR POTENTIAL CONFLICTS OF INTEREST DURING RECRUITMENT. BOARD DIRECTORS ADHERE TO THE WCC FOUNDATION POLICY, WHILE EMPLOYEES ADHERE TO THE COLLEGE POLICY.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE BOARD OF DIRECTORS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1WHATCOM COMMUNITY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1237 W KELLOG RDAddressLine1Txt
CityBELLINGHAMCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98226ZIPCd
FieldValueIRS element (for citing)
EIN910855768EIN
Primary ActivitiesCOLLEGEPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Exempt Code SectionN/AExemptCodeSectionTxt
Public Charity StatusGOVERNMENTPublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
WHATCOM COMMUNITY COLLEGE
J$781,173FMV
WHATCOM COMMUNITY COLLEGE
L$355,800FMV

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