2026-04-13T09:15:23-05:00 2025-06-30 882533599 WERSEN NONPROFIT CPAS LLC 4513 Lakeway Drive Bellingham WA 98229 990 2024-07-01 911526226 Whatcom Center for Early Learning WHAT 3606713660 2001 H Street Bellingham WA 98225 Sierra James Executive Director 3606713660 2026-04-13 1 0 Keaton Wersen CPA P01957642 3607709369 X 2024 2025-03-06 01:10:19Z Sierra James 2001 H Street Bellingham WA 98225 4781707 0 X www.wcel.net X 1991 WA Whatcom Center for Early Learning's mission is to partner with families to provide high-quality, equitable, and comprehensive therapy and support to children experiencing developmental delays and disabilities. 14 14 73 59 0 0 3073445 657573 3684431 3951683 30038 79451 10174 33781 6798088 4722488 0 15544 0 0 3881703 4573536 9919 2963 79728 764094 994176 4655716 5586219 2142372 -863731 5547804 4765970 939571 962277 4608233 3803693 X Whatcom Center for Early Learning's mission is to partner with families to provide high-quality, equitable, and comprehensive therapy and support to children experiencing developmental delays and disabilities. 0 0 4663441 15544 3951683 Whatcom Center for Early Learning (WCEL) is a 501(c)(3) nonprofit committed to partnering with families and caregivers to provide high-quality, equitable, and comprehensive therapy, early learning, and support services to children, with a focus on those experiencing developmental delays and disabilities. We empower children experiencing developmental delays and disabilities by connecting them with the therapy, early learning opportunities, and family resources they need to thrive.In 2025, WCEL provided early support visits to 6,759 children and their families in Whatcom County. Additionally, 755 families participated in Early Learning Program classes, building skills and community with child development specialists and peer families in Bellingham, Blaine, Ferndale, and Lynden. WCEL is purposefully investing revenue up to $1 million from prior years to deepen our impact, expand the reach of our services, and uphold our longterm commitment to children and families. By reinvesting the generous contributions entrusted to us in previous years, we are strengthening our capacity to meet the evolving needs of our community. As a result, this year's financial statements reflect a planned net deficit - an intentional choice that supports our mission to ensure every child can thrive. 4663441 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 73 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Stephanie Schmitt 3606713660 2001 H Street Bellingham WA 98225 Ken Bronstein President 5.00 X X 0 0 0 Kendra Norton Director 3.00 X 0 0 0 Julie Mauermann Director 3.00 X 0 0 0 Elaine Peterson OD Director 3.00 X 0 0 0 Darcie Donegan Director 3.00 X 0 0 0 Dani Harris Director 3.00 X 0 0 0 Christine Biernacki Director 3.00 X 0 0 0 Carmela Carrasco MD Director 3.00 X 0 0 0 Cally Cass Director 3.00 X 0 0 0 Amar Parekh Director 3.00 X 0 0 0 Andy Wheeler Director 3.00 X 0 0 0 Jessica Staten Treasurer 4.00 X X 0 0 0 Gabriela Montenegro Secretary 4.00 X X 0 0 0 Stevona Burks Vice President 4.00 X X 0 0 0 Sierra James Executive Director 40.00 X 148152 0 15585 Stephanie Schmitt Finance & Administration Director 40.00 X 105973 0 8732 Jennifer Kurtz Speech Language Pathologist 40.00 X 111925 0 11213 Kristin Andrea Clements Speech Language Pathologist 40.00 X 114556 0 11746 Sarah Robinson Dudley Physical Therapist 40.00 X 106508 0 10616 Amelia Bacon Programs Director 40.00 X 103177 0 27777 690291 0 85669 6 0 1 0 0 39000 41718 336436 240419 11745 657573 Contract and program r 900099 3826594 3826594 Patient service revenu 900099 125089 125089 3951683 69418 69418 10033 0 10033 10033 10033 86710 41718 59219 27491 27491 6290 6290 6290 4722488 3951683 0 113232 15544 15544 151200 131257 17566 2377 3707246 3233680 412422 61144 67895 55425 12470 300623 227302 73321 346572 298671 42060 5841 8552 8552 25638 1128 24228 282 2963 2963 218143 204441 13702 196300 147364 43985 4951 213090 102021 111069 112579 100944 10615 1020 115188 86498 28298 392 56613 28306 28307 Program supplies 26796 26796 21277 4064 16455 758 5586219 4663441 843050 79728 475009 382246 139996 501 207946 181149 307263 735732 84044 67679 1500856 435123 1095161 1065733 2926847 2060628 311538 272302 5547804 4765970 627791 686911 311780 275366 939571 962277 X 4264200 3692060 344033 111633 4608233 3803693 5547804 4765970 -863731 59191 0 X 0 1 X 1 0 X 421033 382335 815073 3073445 657573 5349459 421033 382335 815073 3073445 657573 5349459 212032 5137427 1716 10740 12044 31199 69418 125117 1605 1532 1359 6290 10786 5485362 15699090 0.93660 0.91170 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous revenue RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 207066 207066 1198907 407986 790921 23824 17421 6403 71059 9716 61343 1065733 ROU asset 272302 272302 Lease liability 275366 275366 4781679 59191 59191 4722488 0 4722488 5586219 0 5586219 0 5586219 Annual Gala and Auction 128428 41718 86710 600 46 16000 9413 4066 25483 128428 41718 86710 600 46 16000 9413 4066 25483 55608 31102 1 Concrete goods 60 15544 Book and FMV Gift cards, groceries, diapers, household items, utility and rental payments Part I, Line 2: A need is identified by observation from the Family Resource Coordinator, or as stated by the client family. Client families complete an intake form with a Family Resource Coordinator with brief explanation of circumstances requiring assistance. A supervising lead approves the assistance request, and the items are procured for the Family Resource Coordinator to deliver to the client family. If the assistance is provided as gift cards, the Family Resource Coordinator has the client family sign off on receipt of the dollar value of the gift cards and acknowledgement/acquiescence of allowable and unallowable uses. All intake forms are maintained with receipts for items purchased and tracked via spreadsheet log. Log and accounting records are audited monthly. X X X X 0 0 0 0 0 0 0 0 0 Sierra James Executive Director 146604 0 1548 0 0 0 4527 0 11058 0 163737 0 0 0 Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the WCEL board Finance Committee, along with the Finance Director and Executive Director. The Form 990 is then presented to the whole board. Form 990, Part VI, Section B, line 12c The board monitors compliance of conflicts of interest annually. Form 990, Part VI, Section B, line 15 The Board of Directors periodically reviews the Executive Director's compensation and decide adjustments. Executive Director compensation is subject to the same COLA increases as decided for all staff. Form 990, Part VI, Section C, line 19 The governing documents are available upon request.