2026-03-18T14:29:35-07:00 2025-12-31 923916876 Echo Consulting 3015 Elm St Bellingham WA 98225 990 2025-01-01 800931668 Ten Mile Chapel TENM 3607392150 4550 Birch Bay Lynden Rd Blaine WA 98230 Kristin Shipp Secretary 3607392150 2026-03-17 true Ryan Kinney P03111701 3097380102 X 2025 2025-03-06 01:10:19Z Vernon Carlson 788 Kline Road Bellingham WA 98226 232051 false X www.tenmilechapel.org X 2012 WA To restore and preserve the historic building known as Ten Mile Chapel; and that the building shall "at all times be used and devoted to all purposes which will be for the up-building of the community, including educational speaking, entertainment, and advancement of the community, and for church services to be held by any denomination", as directed by the originating document from 1915. 7 7 0 10 0 21672 224942 0 7109 -13 21672 232038 0 0 0 0 0 18414 26739 18414 26739 3258 205299 46375 251753 0 46375 251753 To restore and preserve the historic building known as Ten Mile Chapel; and that the building shall "at all times be used and devoted to all purposes which will be for the up-building of the community, including educational speaking, entertainment, and advancement of the community, and for church services to be held by any denomination", as directed by the originating document from 1915. false false 25819 1. Restoration Initiative: This program ensures that the historic building itself is in a condition that will allow for its use as established in the mission statement set forth in 1915. Specific accomplishments for 2025 include re-wiring & lighting, new front doors, porch insulation, basement entry covering (restoration started) 2. Community Use & Engagement: This program ensures that the building is being utilized in such ways as established in the mission statement set forth in 1915. Specific accomplishments for 2025 include an annual Community Holiday Concert. 25819 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 1 0 false 0 false false false false false false false 0 false false false false false false false X 7 7 true false false false false false false true true false false true false false false false false false X Kristin Shipp 3607392150 4550 Birch Bay Lynden Rd Blaine WA 98230 X Vernon Carlson President 1.00 0.00 X X 0 0 0 Julie Carlson Vice President 1.00 0.00 X X 0 0 0 Kristin Shipp Secretary 5.00 0.00 X X 0 0 0 Kemaron Kaaland-Maddux Treasurer 1.00 0.00 X X 0 0 0 Michael Rommel Director 1.00 0.00 X 0 0 0 Rachelle Foster Director 1.00 0.00 X 0 0 0 Shannon Harris Director 1.00 0.00 X 0 0 0 0 false false false 0 960 223982 222734 224942 0 7109 7109 0 0 0 0 960 13 -13 -13 0 0 0 232038 7096 0 0 0 0 0 0 0 0 0 0 0 0 220 220 0 0 0 0 0 18726 18726 80 80 0 4058 4058 0 0 0 0 0 590 590 2445 2445 IRS Filing/Review Fees 620 620 0 26739 25819 920 0 X 5452 7152 0 0 0 0 0 0 0 0 48000 7667 40923 40333 204268 0 0 0 0 46375 251753 0 0 X 46375 251753 46375 251753 46375 251753 205299 79 X false false false X 16395 12241 3190 21672 2862 56360 0 0 16395 12241 3190 21672 2862 56360 0 56360 7109 7109 0 0 63469 0.88800 1.00000 X Support Schedule: Additional Supplemental Information Unusual Grant Narrative: During the 2025 tax year, Ten Mile Chapel (TMC) received an unexpected estate gift consisting of an investment portfolio. The gift was not previously known to the organization, was unsolicited, and was not part of any ongoing or anticipated fundraising activity. TMC became aware of the gift only upon notification by the estate. Based on a facts-and-circumstances analysis, TMC determined that this contribution met the definition of an unusual grant under Treasury Regulations 1.170A-9(f)(6) and applicable IRS guidance. Specifically, the contribution was unexpected, nonrecurring, and of a size and character that would otherwise adversely affect TMC's public support calculation. Accordingly, the contribution was reported as contribution revenue, but excluded from the public support calculation on Schedule A. The contribution was also reported in Schedules B and M. After becoming aware of the unexpected gift, TMC also attempted to exercise due diligence by submitting Form 8940, Request for Miscellaneous Determination, to seek IRS review of the unusual grant determination. The request was not reviewed because it was submitted after the contribution had already been received. Prior to 2025, TMC's activities were limited in scope, and it consistently filed Form 990-N. TMC continues to operate as a publicly supported organization and believes the exclusion of this contribution from public support is appropriate based on the relevant facts and circumstances. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25000 25000 23000 7667 15333 40333 X 1 222080 FMV X TABLES/CHAIRS 1 654 FMV false false false Form 990, Part VI, Section A, Line 2 Board President and Vice President are spouses. Board Treasurer and Secretary are first cousins of Board President, once removed. Board Treasurer and Secretary are second cousins Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed and approved by the entire board before filing with the IRS. Form 990, Part VI, Section C, Line 19 These documents are available upon request. Form 990, Part X, Line 10: Ten Mile Chapel (TMC) operates on a cash basis of accounting and previously filed Form 990-N since its most recent determination date. This is the TMC's first year filing a full Form 990 since determination in 2012. The organization does not capitalize building improvements, nor maintain a formal fixed asset capitalization policy. Because TMC's exempt purpose is the preservation and operation of a historic building for community use, land and building assets were reported on Part X to enhance transparency. Asset values were based on local tax assessor records beginning at TMC's exempt organization determination date. Accumulated depreciation was recorded for the building only using a straight line method. Earlier depreciation was not recorded due to historical record limitations and periods of inactive exempt status. The reporting of land and building assets does not represent a change in the TMC's accounting method. The property itself has been held by TMC since approx. 1975. Form 990, Part X, Line 11: Investment Disclosure: Ten Mile Chapel (TMC) operates on a cash basis of accounting and historically filed Form 990-N. During the 2025 tax year, TMC received an unsolicited and unexpected estate gift consisting of a portfolio of publicly traded securities. Although the contribution constituted a noncash gift for reporting purposes, the securities were readily marketable and placed under the TMC's control upon receipt. In the interest of transparency and complete reporting of the organizations financial position and activities, TMC elected to file a full Form 990 for the year rather than Form 990-N. Investment income earned during the year (reinvested dividends & interest) is reported in accordance with Form 990 instructions to reflect the organizations full investment activity. TMC continues to apply cash basis accounting consistently. TMC has also adopted a formal Investment Policy to ensure that the unexpected gift continues to support the organizations long-term sustainability in service of its exempt purpose.