WHATCOM COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WHATCOM COMMUNITY COLLEGE FOUNDATION (EIN 94-3064448)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-01
IRS object ID
202600919349300200
Schema version
2024v5.5
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)
Return2026-04-01T00:23:44-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911663574PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LARSON GROSS ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1419 LIBERTY STREETAddressLine1Txt
CityLYNDENCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98264ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

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)
PersonBRUCE BURPEEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3603833320PhoneNum
Signature2026-03-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMOLLY HONCOOP CPAPreparerPersonNm
PTINP02064982PTIN
Phone3607344280PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRUCE BURPEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1237 W KELLOGG RDAddressLine1Txt
CityBELLINGHAMCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98226ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,773,919GrossReceiptsAmt
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, AND EXTEND THE EDUCATIONAL OFFERINGS OF WHATCOM COMMUNITY COLLEGE.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers111TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$923,448PYContributionsGrantsAmt
CY Contributions Grants$561,245CYContributionsGrantsAmt
PY Program Service Revenue$781,173PYProgramServiceRevenueAmt
CY Program Service Revenue$781,173CYProgramServiceRevenueAmt
PY Investment Income$410,429PYInvestmentIncomeAmt
CY Investment Income$418,501CYInvestmentIncomeAmt
PY Other Revenue$15,791PYOtherRevenueAmt
CY Other Revenue$13,000CYOtherRevenueAmt
PY Total Revenue$2,130,841PYTotalRevenueAmt
CY Total Revenue$1,773,919CYTotalRevenueAmt
PY Grants And Similar Paid$339,093PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$674,200CYGrantsAndSimilarPaidAmt
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$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$37,524CYTotalFundraisingExpenseAmt
PY Other Expenses$696,218PYOtherExpensesAmt
CY Other Expenses$880,902CYOtherExpensesAmt
PY Total Expenses$1,035,311PYTotalExpensesAmt
CY Total Expenses$1,555,102CYTotalExpensesAmt
PY Revenues Less Expenses$1,095,530PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$218,817CYRevenuesLessExpensesAmt
Total Assets BOY$20,530,105TotalAssetsBOYAmt
Total Assets EOY$20,856,552TotalAssetsEOYAmt
Total Liabilities BOY$4,023,736TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,499,654TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,506,369NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$17,356,898NetAssetsOrFundBalancesEOYAmt
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$646,955ExpenseAmt
Revenue$781,173RevenueAmt
DescCOLLEGE SUPPORT PROGRAM - PROMOTES, DEVELOPS AND INCREASES VISIBILITY 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$674,200ExpenseAmt
Grant$674,200GrantAmt
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$1,321,155TotalProgramServiceExpensesAmt
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 LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUCE BURPEEBusinessNameLine1Txt
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 (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHERYL THORNTON
CHAIR5.00Yes (X)Yes (X)$0$0$0
CAROLYN SIMPSON SCOTT
CO-CHAIR5.00Yes (X)Yes (X)$0$0$0
BOB MACISAAC
VICE CHAIR5.00Yes (X)Yes (X)$0$0$0
BRUCE BURPEE
TREASURER5.00Yes (X)Yes (X)$0$0$0
BOB CARMICHAEL
SECRETARY5.00Yes (X)Yes (X)$0$0$0
BEVERLY JACOBS
AT-LARGE1.00Yes (X)$0$0$0
TIM DOUGLAS
BOARD MEMBER1.00Yes (X)$0$0$0
JENNIFER SLATTERY
BOARD MEMBER1.00Yes (X)$0$0$0
SARAN POOVARODOM
BOARD MEMBER1.00Yes (X)$0$0$0
ALLEN PEMBERTON
BOARD MEMBER1.00Yes (X)$0$0$0
SHAWN KEMP
BOARD MEMBER1.00Yes (X)$0$0$0
JAIR FURNAS
BOARD MEMBER1.00Yes (X)$0$0$0
RUSSELL SHERIF
BOARD MEMBER1.00Yes (X)$0$0$0
STACEY CARROLL
BOARD MEMBER1.00Yes (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$561,245AllOtherContributionsAmt
Noncash Contributions$8,420NoncashContributionsAmt
Total Contributions$561,245TotalContributionsAmt

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$418,501TotalRevenueColumnAmt
Exclusion$418,501ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,000TotalRevenueColumnAmt
Exclusion$13,000ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$13,000OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,773,919TotalRevenueColumnAmt
Related Or Exempt Func Income$781,173RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$431,501ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$674,200TotalAmt
Program Services$674,200ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$690TotalAmt
Management And General$690ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$53,466TotalAmt
Management And General$53,466ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$70,034TotalAmt
Management And General$70,034ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,500TotalAmt
Management And General$10,500ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,522TotalAmt
Management And General$10,522ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$16,050TotalAmt
Management And General$16,050ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,773TotalAmt
Management And General$6,326ManagementAndGeneralAmt
Fundraising$6,447FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$142,836TotalAmt
Program Services$142,836ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$203,893TotalAmt
Program Services$203,893ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,248TotalAmt
Management And General$3,248ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
COLLEGE SUPPORT$300,226$300,226
SPECIAL EVENTS$31,077$31,077
BAD DEBTS EXPENSE$19,000$19,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,587TotalAmt
Management And General$6,587ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,555,102TotalAmt
Program Services$1,321,155ProgramServicesAmt
Management And General$196,423ManagementAndGeneralAmt
Fundraising$37,524FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,084,348BOYAmt
EOY$1,266,070EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$27,363BOYAmt
EOY$106,900EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$392,192BOYAmt
EOY$125,505EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,422,560LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,649,240LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,977,213BOYAmt
EOY$6,773,320EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,048,989BOYAmt
EOY$12,584,757EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,530,105BOYAmt
EOY$20,856,552EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,000BOYAmt
EOY$12,483EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,266,070BOYAmt
EOY$3,096,800EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$753,666BOYAmt
EOY$390,371EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,023,736BOYAmt
EOY$3,499,654EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,384,676BOYAmt
EOY$8,090,393EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,121,693BOYAmt
EOY$9,266,505EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,506,369BOYAmt
EOY$17,356,898EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,530,105BOYAmt
EOY$20,856,552EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$218,817ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$631,712NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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$453,574CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,197,601CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$441,832CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$923,448CurrentTaxYearMinus1YearAmt
Current Tax Year$561,245CurrentTaxYearAmt
Total$3,577,700TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$377,490CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$478,310CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$533,613CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$424,405CurrentTaxYearMinus1YearAmt
Current Tax Year$741,449CurrentTaxYearAmt
Total$2,555,267TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$831,064CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,675,911CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$975,445CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,347,853CurrentTaxYearMinus1YearAmt
Current Tax Year$1,302,694CurrentTaxYearAmt
Total$6,132,967TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$350,828SubstantialContributorsTotAmt
Public Support Total170$5,782,139PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$131,543CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$141,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$183,121CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$410,429CurrentTaxYearMinus1YearAmt
Current Tax Year$418,501CurrentTaxYearAmt
Total$1,284,986TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$91CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,249CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,538CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,791CurrentTaxYearMinus1YearAmt
Current Tax Year$13,000CurrentTaxYearAmt
Total$35,669TotalAmt
FieldValueIRS element (for citing)
Total Support$7,453,622TotalSupportAmt
Public Support CY1700.77570PublicSupportCY170Pct
Public Support PY1700.67070PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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$9,703,095BeginningYearBalanceAmt
Contributions$215,940ContributionsAmt
Investment Earnings Or Losses$719,270InvestmentEarningsOrLossesAmt
Other Expenditures$389,456OtherExpendituresAmt
End Year Balance$10,248,849EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,630,244BeginningYearBalanceAmt
Contributions$457,189ContributionsAmt
Investment Earnings Or Losses$700,571InvestmentEarningsOrLossesAmt
Other Expenditures$84,909OtherExpendituresAmt
End Year Balance$9,703,095EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,953,004BeginningYearBalanceAmt
Contributions$109,779ContributionsAmt
Investment Earnings Or Losses$636,090InvestmentEarningsOrLossesAmt
Other Expenditures$68,629OtherExpendituresAmt
End Year Balance$8,630,244EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,463,640BeginningYearBalanceAmt
Contributions$290,982ContributionsAmt
Investment Earnings Or Losses-$745,400InvestmentEarningsOrLossesAmt
Other Expenditures$56,218OtherExpendituresAmt
End Year Balance$7,953,004EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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
FieldValueIRS element (for citing)
Board Designated Balance EOY0.12000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.88000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
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$7,820,117OtherCostOrOtherBasisAmt
Depreciation$2,588,973DepreciationAmt
Book Value$5,231,144BookValueAmt

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$6,773,320TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFUNDS HELD FOR OTHERSDesc
Amt$390,371Amt
FieldValueIRS element (for citing)
Total Liability$390,371TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,077,046TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$631,712NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$741,449DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,373,161RevenueNotReportedAmt
Revenue Subtotal$1,703,885RevenueSubtotalAmt
Investment Expenses Not Incld$70,034InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$70,034RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,773,919TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,226,517TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$741,449DonatedServicesUseFcltsAmt
Expenses Not Reported$741,449ExpensesNotReportedAmt
Expenses Subtotal$1,485,068ExpensesSubtotalAmt
Investment Expenses Not Incld2$70,034InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$70,034ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,555,102TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:STUDENT SCHOLARSHIPS, FACULTY PROFESSIONAL DEVELOPMENT AND STUDENT AND STAFF AWARDS.
PART X, LINE 2:THE WHATCOM COMMUNITY COLLEGE FOUNDATION, PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, IS A NON-PROFIT ORGANIZATION EXEMPTED FROM THE FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE OF 1986. AS OF JUNE 30, 2025 THE ENTITY HAD NO UNRELATED BUSINESS ACTIVITIES SUBJECT TO FEDERAL INCOME TAXES. MANAGEMENT EVALUATED THE ENTITY'S TAX POSITIONS AND CONCLUDED THAT THE ENTITY HAD TAKEN NO UNCERTAIN TAX POSITIONS.

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
Recipient313RecipientCnt
Cash Grant$674,200CashGrantAmt

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, IN LINE 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 COMMISSIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN911874730BondIssuerEIN
Bond Issued2014-03-31BondIssuedDt
Issue Price$7,740,000IssuePriceAmt
PurposeACQUISITION OF HEALTH PROFESSIONSPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$4,811,500RetiredAmt
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
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 InvestedYes (1)GrossProceedsInvestedInd
Written Proc To Monitor Reqs0WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective Action0ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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 B, LINE 15THE ED COMPENSATION IS DETERMINED BY THE BOARD AND COLLEGE LEADERSHIP, INCLUDING THE PRESIDENT. THEY LOOK AT LOCAL AND REGIONAL, SIMILAR POSITIONS TO DETERMINE ADEQUATE PAY AND TO STAY COMPETITIVE.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE BOARD OF DIRECTORS.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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 SectionGOVERNMENTExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
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
L$300,226FMV
WHATCOM COMMUNITY COLLEGE
J$781,173FMV

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