Nonprofit · EIN 91-1526226
WHATCOM CENTER FOR EARLY LEARNING
Tax-exempt · BELLINGHAM, WA 98225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $4,722,488 | $5,586,219 | -$863,731 | $4,765,970 | $962,277 | $3,803,693 |
| June 30, 2024 | 990 | $6,798,088 | $4,655,716 | $2,142,372 | $5,547,804 | $939,571 | $4,608,233 |
| June 30, 2023 | 990 | $3,748,729 | $3,476,216 | $272,513 | $3,034,968 | $582,308 | $2,452,660 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $657,573
- of which government grants
- $336,436
- Program service revenue
- $3,951,683
- Investment income
- $79,451
- Net gain from sales of assets
- $10,033
- Net income from fundraising events
- $27,491
- Other revenue
- $33,781
Expenses
- Grants and similar amounts paid
- $15,544
- Compensation of officers, directors and key employees
- $151,200
- Other salaries and wages
- $3,707,246
- Salaries, compensation and benefits (total)
- $4,573,536
- Professional fundraising fees
- $2,963
- Legal fees
- $8,552
- Accounting fees
- $25,638
- Occupancy
- $213,090
- Travel
- $112,579
- Depreciation
- $56,613
- Program services (functional)
- $4,663,441
- Management and general (functional)
- $843,050
- Fundraising (functional)
- $79,728
Balance sheet and other
- Total assets, start of year
- $5,547,804
- Total assets, end of year
- $4,765,970
- Total liabilities, end of year
- $962,277
- Net assets, end of year
- $3,803,693
- Land, buildings and equipment
- $1,065,733
- Publicly traded securities
- $2,060,628
- Net assets without donor restrictions
- $3,692,060
- Net assets with donor restrictions
- $111,633
- Gross receipts
- $4,781,707
- Employees
- 73
- Volunteers
- 59
- Year formed
- 1991
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sierra James | Executive Director Officer | 40 | $148,152 | $15,585 |
| Amelia Bacon | Programs Director Highest-paid employee | 40 | $103,177 | $27,777 |
| Kristin Andrea Clements | Speech Language Pathologist Highest-paid employee | 40 | $114,556 | $11,746 |
| Jennifer Kurtz | Speech Language Pathologist Highest-paid employee | 40 | $111,925 | $11,213 |
| Sarah Robinson Dudley | Physical Therapist Highest-paid employee | 40 | $106,508 | $10,616 |
| Stephanie Schmitt | Finance & Administration Director Highest-paid employee | 40 | $105,973 | $8,732 |
| Ken Bronstein | President Trustee or director, Officer | 5 | $0 | $0 |
| Kendra Norton | Director Trustee or director | 3 | $0 | $0 |
| Julie Mauermann | Director Trustee or director | 3 | $0 | $0 |
| Elaine Peterson OD | Director Trustee or director | 3 | $0 | $0 |
| Darcie Donegan | Director Trustee or director | 3 | $0 | $0 |
| Dani Harris | Director Trustee or director | 3 | $0 | $0 |
| Christine Biernacki | Director Trustee or director | 3 | $0 | $0 |
| Carmela Carrasco MD | Director Trustee or director | 3 | $0 | $0 |
| Cally Cass | Director Trustee or director | 3 | $0 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amar Parekh | Director Trustee or director | 3 | $0 |
| Andy Wheeler | Director Trustee or director | 3 | $0 |
| Jessica Staten | Treasurer Trustee or director, Officer | 4 | $0 |
| Gabriela Montenegro | Secretary Trustee or director, Officer | 4 | $0 |
| Stevona Burks | Vice President Trustee or director, Officer | 4 | $0 |
990 for the year ended June 30, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sierra James | Executive Director Officer | 40 | $126,750 | $9,690 |
| Ken Bronstein | President Trustee or director, Officer | 3 | $0 | $0 |
| Stevona Burks | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| Darcie Donegan | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Carmela Carrasco | Director Trustee or director | 1 | $0 | $0 |
| Dani Harris | Director Trustee or director | 1 | $0 | $0 |
| Gabriela Montenegro | Director Trustee or director | 2 | $0 | $0 |
| Julie Mauermann | Director Trustee or director | 1 | $0 | $0 |
| Kendra Norton | Director Trustee or director | 1 | $0 | $0 |
| Matt Bilderback | Director Trustee or director | 1 | $0 | $0 |
| Matt Hoogestraat | Director Trustee or director | 1 | $0 | $0 |
| Andy Wheeler | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| Jessica Staten | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Christine Biernacki | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sierra James | Executive Director Officer | 40 | $118,402 | $3,611 |
| Ken Bronstein | President Trustee or director, Officer | 4 | $0 | $0 |
| Stephany Copeland | Vice President Trustee or director, Officer | 3 | $0 | $0 |
| Christine Biernaki | Secretary Trustee or director, Officer | 3 | $0 | $0 |
| Matt Bilderback | Director Trustee or director | 3 | $0 | $0 |
| Matt Hoogestraat | Director Trustee or director | 3 | $0 | $0 |
| Joseph Jarzembowski | Director Trustee or director | 3 | $0 | $0 |
| Kim Niederhauser | Director Trustee or director | 3 | $0 | $0 |
| Darcie Donegan | Director Trustee or director | 3 | $0 | $0 |
| Stevona Burks | Director Trustee or director | 3 | $0 | $0 |
| Gabriella Montenegro | Director Trustee or director | 3 | $0 | $0 |
| Andrea Scatena | Director Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2001 H ST, BELLINGHAM, WA 98225-3226
- In care of
- % MARYAH FRAM
- Principal officer (990 for 2024)
- Sierra James, 2001 H Street, Bellingham, WA 98225
- Signed the 990
- Sierra James, Executive Director
- Phone
- (360) 671-3660
- Website
- www.wcel.net
- Return prepared by
- WERSEN NONPROFIT CPAS LLC
Mission
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.
Program accomplishments
- 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.Expenses $4,663,441 · grants $15,544 · revenue $3,951,683
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 91-1526226
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1991
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $4,765,970
- Income (IRS master file)
- $4,781,707
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $4,722,488 | $5,586,219 | $4,765,970 | XML |
| 990 | June 2024 | $6,798,088 | $4,655,716 | $5,547,804 | XML |
| 990 | June 2023 | $3,748,729 | $3,476,216 | $3,034,968 | XML |
| 990 | June 2022 | $2,938,561 | $3,028,726 | $2,517,982 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
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 91-1526226).
Questions about WHATCOM CENTER FOR EARLY LEARNING
- What is the EIN of WHATCOM CENTER FOR EARLY LEARNING?
- The employer identification number (EIN) of WHATCOM CENTER FOR EARLY LEARNING is 91-1526226.
- Is WHATCOM CENTER FOR EARLY LEARNING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to WHATCOM CENTER FOR EARLY LEARNING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHATCOM CENTER FOR EARLY LEARNING 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 CENTER FOR EARLY LEARNING due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WHATCOM CENTER FOR EARLY LEARNING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of WHATCOM CENTER FOR EARLY LEARNING?
- The 990 for the year ended June 30, 2025 names Sierra James.
- Who are the officers and directors of WHATCOM CENTER FOR EARLY LEARNING?
- The 990 for the year ended June 30, 2025 lists 20 people; 6 received compensation from the organization, the highest $148,152 (Sierra James, Executive Director).
- How much revenue does WHATCOM CENTER FOR EARLY LEARNING have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $4,722,488, expenses of $5,586,219 and total assets of $4,765,970 at year end.
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