Recreation & Sports (N63) IRS Verified DX Registered 990 on File

WHATCOM PREP BASEBALL ASSOCIATION

EIN: 85-2981129 · BELLINGHAM, WA 98228-2261 · United States · FY 2024 Data

3 out of 5 51 / 100 Based on 2+ years of filings

Financial strength (30%) 63/100

Reliability (20%) 45/100

Effectiveness (25%) 90/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Mission Statement

The mission of the WPBA shall be to provide competitive opportunities for the youth baseball players of Whatcom County. To instill proper fundamentals and sound mechanics that will prepare the players for the high school and college level of play. Our goal as an organization shall be to teach sportsmanship, self discipline, and teamwork. Coaches within the WPBA program shall attempt to further develop each player's skills and abilities, and in doing so, we also hope to build the players’ character both on and off of the field. We hope that these lessons learned would then become lifelong traits for each player. Most of all, the Prep program further hopes that each player that has participated within our organization develops a passion and a love for the game so that they can carry it on with them the rest of their lives, and someday pass it on to others.

Financial Overview — FY 2024

$197K

Total Revenue

$187K

Total Expenses

$95K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 99.3%

Fundraising Efficiency 0.0%

Operating Reserve 6.07x

Liability-to-Asset 19.2%

Revenue Diversification 83.5%

Compared with Peers

FY 2024

Compared with 9,617 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	99.3%	94.9%	P10P90	Above median
Admin expense ratio Management and general / total expenses · lower is better	0.7%	3.9%	P10P90	Above median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	0.0%	0.0%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	6.1 mo	6.4 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	19.2%	0.0%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	83.5%	89.1%	P10P90	Above median
Revenue growth Year over year revenue growth	-38.7%	8.2%	P10P90
Expense growth Year over year expense growth	-30.6%	9.8%	P10P90
Surplus margin Surplus as a share of revenue	4.7%	2.9%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$197K	$187K	$95K	99.3%	0
2023	$321K	$270K	$86K	98.9%	0
2022	$233K	$210K	$35K	99.3%	0
2021	$132K	$112K	N/A	—	1

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Organization Details

EIN: 85-2981129
State: WA
City: BELLINGHAM
ZIP: 98228-2261
Classification: N63
Category: Recreation & Sports
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Foundation Code: 16
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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