Nonprofit · EIN 84-4189978
WHATCOM FIREFIGHTERS BENEFITS TRUST
Also known as WHATCOM FIRE TRUST
Tax-exempt · BELLINGHAM, WA 98227
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $401,023 | $375,704 | $25,319 | $518,865 | $0 | $518,865 |
| December 31, 2024 | 990 | $387,717 | $369,261 | $18,456 | $493,546 | $0 | $493,546 |
| December 31, 2023 | 990 | $352,620 | $596,476 | -$243,856 | $475,090 | $0 | $475,090 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $401,023
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $4,650
- Program services (functional)
- $361,695
- Management and general (functional)
- $14,009
Balance sheet and other
- Total assets, start of year
- $493,546
- Total assets, end of year
- $518,865
- Total liabilities, end of year
- $0
- Net assets, end of year
- $518,865
- Gross receipts
- $401,023
- Employees
- 0
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS KETTMAN | Trustee Trustee or director | 1 | $0 |
| DANIEL MCDERMOTT | Trustee Trustee or director | 1 | $0 |
| CARY GUSTAFSON | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS KETTMAN | Trustee Trustee or director | 1 | $0 |
| DANIEL MCDERMOTT | Trustee Trustee or director | 1 | $0 |
| CARY GUSTAFSON | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS KETTMAN | Trustee Trustee or director | 1 | $0 |
| DANIEL MCDERMOTT | Trustee Trustee or director | 1 | $0 |
| CARY GUSTAFSON | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1024, BELLINGHAM, WA 98227-1024
- Principal officer (990 for 2025)
- THOMAS KETTMAN, PO BOX 1024, BELLINGHAM, WA 98227
- Signed the 990
- THOMAS KETTMAN, Trustee
- Phone
- (360) 393-2951
- Website
- WHATCOMFIRETRUST.COM
- Return prepared by
- ARVID GARNAAS CPA PS
Mission
The organization was formed to administer and source insurance benefits for our members of IAA Local 106 (Bellingham Unit) as outlined in our collective bargaining agreement. The organization does not utilize any self-insured plans from 2023 and beyond.Medical Benefits:As of 2023, the organization only manages enrollment/un-enrollment/COBRA for its members, the invoices are paid for these benefits directly by the City of Bellingham.Dental/Vision Benefits:The City of Bellingham transfers a payment each month to Whatcom Fire Trust and then we purchase benefits and pay those bills. For the plan years involved that will be any invoices for Delta Dental or VSP Vision (Delta Vision).COBRA Administration:The organization pays a company RedQuote to manage COBRA, its a flat monthly fee. If any members are on COBRA, the checks then get sent to us for Deposit once per month and we coordinate paying those benefits to LEOFF Trust (who provides all our medical insurance plans).Retiree Benefits:Retir
Program accomplishments
- Administered and sourced insurance benefits for members of IAA Local 106 (Bellingham Unit) as outlined in the collective bagaining agreement.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-4189978
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2026
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $518,865
- Income (IRS master file)
- $401,023
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $401,023 | $375,704 | $518,865 | XML |
| 990 | December 2024 | $387,717 | $369,261 | $493,546 | XML |
| 990 | December 2023 | $352,620 | $596,476 | $475,090 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-4189978).
Questions about WHATCOM FIREFIGHTERS BENEFITS TRUST
- What is the EIN of WHATCOM FIREFIGHTERS BENEFITS TRUST?
- The employer identification number (EIN) of WHATCOM FIREFIGHTERS BENEFITS TRUST is 84-4189978.
- Is WHATCOM FIREFIGHTERS BENEFITS TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2026.
- Are donations to WHATCOM FIREFIGHTERS BENEFITS TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WHATCOM FIREFIGHTERS BENEFITS TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WHATCOM FIREFIGHTERS BENEFITS TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WHATCOM FIREFIGHTERS BENEFITS TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WHATCOM FIREFIGHTERS BENEFITS TRUST?
- The 990 for the year ended December 31, 2025 names THOMAS KETTMAN.
- Who are the officers and directors of WHATCOM FIREFIGHTERS BENEFITS TRUST?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does WHATCOM FIREFIGHTERS BENEFITS TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $401,023, expenses of $375,704 and total assets of $518,865 at year end.
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All nonprofits in BELLINGHAM · Washington · Public safety, disaster preparedness and relief