2025-09-14T15:43:19-05:00 2024-12-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-01-01 910836427 Boys & Girls Clubs of Whatcom County BOYS 3607383808 1715 Kentucky St Bellingham WA 98229 Angela Yates President 3607383808 2025-09-13 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-09-03 2024 2025-03-06 01:10:19Z Heather Powell 1715 Kentucky St Bellingham WA 98229 8588748 0 X www.whatcomclubs.org X 1968 WA To promote the health, social, educational, vocational, & character development of local children. 7 7 171 300 0 0 3079423 1524369 4761795 5122072 76493 240846 312137 -39330 8229848 6847957 0 0 0 0 4835260 5174609 11125 0 274185 1914964 2041012 6761349 7215621 1468499 -367664 19881975 19350620 2596079 2406916 17285896 16943704 X The mission of the Boys & Girls Clubs of Whatcom County is to enable all the young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 0 4635938 4810496 Boys & Girls Clubs of Whatcom County operates licensed care centers under the name Kids World. We hold five licenses for centers that reside on four campuses and serve children from birth to 12. We are licensed to serve 540 children in the five facilities. Programming runs from 6:00am to 6:00pm five days per week and focuses on developmentally appropriate activities to help children achieve appropriate developmental milestones. 715980 186192 Blaine and Lynden branches provide after school programs that focus on the youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. (Continued on Schedule O)Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them. 481661 76095 Ferndale branch provides after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. (Continued on Schedule O)Children who attend before school programs receive breakfast and small group mentoring as well as a ride to school. When school is out for the summer, the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them. 460948 62544 Bellingham branch provides after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. When school is out for summer the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them. 460948 62544 6294527 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 171 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Kim Buchanan 3607383808 1715 Kentucky St Bellingham WA 98229 Michelle VanDellen President/Treasurer 2.00 X X 0 0 0 Angela Yates Vice President 2.00 X X 0 0 0 Kevin Cooley Treasurer (Until 8/2024) 2.00 X X 0 0 0 Kristi Coy Secretary 2.00 X X 0 0 0 Ali Brassfield Director 1.00 X 0 0 0 Jim McKenna Director 1.00 X 0 0 0 Randy Carroll Director (Until 11/2024) 1.00 X 0 0 0 Cassimere Robles Director 1.00 X 0 0 0 Paulina Antczak Director 1.00 X 0 0 0 Heather A Powell CEO 40.00 X 234793 0 21529 234793 0 21529 1 0 1 0 0 283879 399882 840608 86977 1524369 Licensed Care 611710 4751734 4751734 Athletic Program Fees 611710 151565 151565 BGC Program Service Fees 611710 102155 102155 Membership Dues 611710 52800 52800 63818 63818 5122072 102271 102271 1760688 1500 1620882 2731 139806 -1231 138575 138575 62093 283879 116928 -54835 -54835 2500 250 2250 2250 Other Income 900099 13255 13255 13255 6847957 5135327 0 188261 256888 256888 4158060 3862257 105959 189844 83174 69586 10434 3154 280924 240385 29642 10897 395563 330938 49623 15002 8593 723 7870 30736 2588 28148 26611 26611 31272 2469 17818 10985 264334 204375 18781 41178 278407 278407 104729 104729 17421 17421 519931 519931 212163 169731 42432 Program Fee Expense 419263 419263 Bank Fees 42115 42115 Dues & Subscriptions 16469 11670 3513 1286 68968 35360 31769 1839 7215621 6294527 646909 274185 1932366 1254684 35074 35102 51513 43673 269876 308741 157301 120649 18870281 5478166 13481099 13392115 3350435 3644907 604311 550749 19881975 19350620 226965 295541 2369114 2111375 2596079 2406916 X 14397746 14366965 2888150 2576739 17285896 16943704 19881975 19350620 X -367664 79034 -53562 X 0 1 X 1 0 X 3093488 5273718 4755658 3079422 1524369 17726655 83032 32817 23467 26626 29614 195556 3176520 5306535 4779125 3106048 1553983 17922211 309766 17612445 35432 57025 43114 76723 102271 314565 58349 3324 0 61673 109 510241 308813 13255 832418 19130867 19145994 0.92060 0.92230 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2020 Amount: $ 109. 2024 Amount: $ 13,255. ERC refund - 2021 Amount: $ 510,241. Insurance Proceeds - 2023 Amount: $ 300,000. Escrow Refund - 2023 Amount: $ 8,813. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 3272 0 0 3272 0 Part II-B, Line 1: The CEO devotes approximately 20 hours a year to lobbying on behalf of legislation that is relevant to the Club's mission. The Club does not engage an outside lobbyist and the amount of lobbying is not substantially related to the overall activities of the organization. 2340027 269828 26611 2583244 2057866 305074 22913 2340027 4005098 -377530 1546707 22995 2057866 2370920 1404324 254156 24302 4005098 2258495 277425 164999 2370921 1.00000 0.00000 0.00000 0 0 373313 373313 11947026 4095068 7851958 4624316 497486 4126830 1648685 885612 763073 276941 276941 13392115 X 6929994 79034 29614 108648 6821346 26611 26611 6847957 7272186 83176 83176 7189010 26611 26611 7215621 Part V, Line 4: The intended use of the Organization's Board Designated Endowment Fund is to provide a predictable steam of funding for operations while seeking to maintain the purchasing power of the endowment assets. Part X, Line 2: Management believes that the Club has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Club would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Gala & Auction 286847 225254 61593 42862 21488 33871 6642 Annual Breakfast 54125 53625 500 2368 5793 1030 340972 278879 62093 42862 23856 39664 7672 114054 -51961 X X 0 0 0 0 0 0 0 0 0 Heather A Powell CEO 234793 0 0 0 0 0 14179 0 7917 0 256889 0 0 0 X 12 17542 FMV X Donated Auction Items 89 42862 FMV X Supplies 20 26573 FMV 0 0 1 0 Part I, Column (b): The numbers in this column represent the number of contributions made. Form 990, Part VI, Section A, line 1a The Executive Committee, which consists of the Officers of the Board and the CEO, is authorized to direct and transact all business allowable under the law. They are required to keep minutes of any proceedings under this authority and report any actions at the next meeting of the full Board of Directors. Form 990, Part VI, Section B, line 11b The Organization's accountant prepares the Form 990 and management presents the form for the Board's review and approval prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers the board, officers and key employees of the organization. The board reviews conflicts of interest of their directors on an annual basis. Any board member who has a potential conflict of interest with respect to any matter coming before the board shall not participate in any discussion or vote in connection with the matter. However, any interested board members may respond to requests for factual information needed to reach an informed decision. Form 990, Part VI, Section B, line 15a Compensation for the Organization's CEO is determined using comparative data of similar organizations and is reviewed and approved annually by the Board of Directors. Form 990, Part VI, Section C, line 19 The Organization makes governing documents, financial statements, and other required documents available to the public upon request. Form 990, Part XI, line 9: Net effect of donated lease recognition - Donated Lease Expense -83,176. Present Value Discount on Donated Lease Expense 29,614.