WHATCOM SPORTS & RECREATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1986

Legal Domicile

Principal Officer

BRAD KILLMER

Phone

3606761919

Tax Period

2024-03-01 to 2025-02-28

WHATCOM SPORTS & RECREATION, founded in 1986, is a community nonprofit in the Recreation & Sports sector that reported $2.3M in total revenue in fiscal year 2024.

Mission

THE WHATCOM SPORTS COMMISSION IS COMMITTED TO DEVELOP AND MAINTAIN ATHLETIC FACILITIES OF THE HIGHEST STANDARDS FOR THE BENEFIT OF THE CITIZENS OF WHATCOM COUNTY.

Program Service Accomplishments

Program 1

Expenses: $216,629 Revenue: $436,425

OPERATION AND MAINTENANCE OF ATHELETIC FACILITIES FOR YOUTH AND ADULT RECREATIONAL ACTIVITIES IN WHATCOM COUNTY: CAMP/ACADEMY INCOME

Program 2

Expenses: $1,234,784 Revenue: $770,338

OPERATION AND MAINTENANCE OF ATHELETIC FACILITIES FOR YOUTH AND ADULT RECREATIONAL ACTIVITIES IN WHATCOM COUNTY: FACILITY USE INCOME

Program 3

Expenses: $411,595 Revenue: $709,897

OPERATION AND MAINTENANCE OF ATHELETIC FACILITIES FOR YOUTH AND ADULT RECREATIONAL ACTIVITIES IN WHATCOM COUNTY: LEAGUE PROGRAM INCOME

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $87,707

Program Service Revenue $2,218,768

Investment Income $4,805

Other Revenue $19,613

TOTAL REVENUE $2,330,893

Expense Breakdown

Grants Paid $0

Salaries & Benefits $650,497

Fundraising Expenses $0

Program Expenses $2,166,288

Other Expenses $1,681,043

TOTAL EXPENSES $2,331,540

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,330,893	$2,263,356	+0.0%
Expenses	$2,331,540	$2,047,612	+0.1%
Net Income	$-647	$215,744	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

107

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$134,782

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSH BARRETT	VICE PRESIDENT SPORTSPLEX	8.00	Officer Director	$0	$0	$0
MARK LACKEY	VICE PRESIDENT P66	1.00	Officer Director	$0	$0	$0
BRAD KILLMER	TREASURER	8.00	Officer Director	$0	$0	$0
SEAN STIMAC	SECRETARY	1.00	Officer Director	$0	$0	$0
KAREN HOFFMAN	DIRECTOR	1.00	Director	$0	$0	$0
MEGAN JENSEN	DIRECTOR	1.00	Director	$0	$0	$0
TIM KRELL	DIRECTOR	1.00	Director	$0	$0	$0
ALI TAYSI	DIRECTOR	1.00	Director	$0	$0	$0
SCOT SWANSON	DIRECTOR	1.00	Director	$0	$0	$0
TED RITTER	DIRECTOR	1.00	Director	$0	$0	$0
MELLISA BIANCONI	DIRECTOR	1.00	Director	$0	$0	$0
JAMIE GREEN	DIRECTOR	1.00	Director	$0	$0	$0
DAKOTA LANE	DIRECTOR	1.00	Director	$0	$0	$0
ROB MCCORMACK	DIRECTOR	1.00	Director	$0	$0	$0
MARC RONNEY	EXECUTIVE DIRECTOR	40.00	Officer	$123,840	$10,942	$134,782

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,330,893	$2,331,540	$3,490,320	$-647
2024	$2,263,356	$2,047,612	$3,484,348	$215,744
2023	$2,091,227	$1,714,637	$3,120,312	$376,590
2022	$1,781,873	$1,210,093	$2,867,264	$571,780
2021	$513,657	$776,020	$2,955,742	$-262,363
2020	$1,936,375	$2,155,010	$2,762,794	$-218,635
2019	$1,849,876	$1,993,650	$2,957,661	$-143,774