The Firs Bible & Missionary Conference 
The information on this page was last updated 4/8/2023. If you see errors or omissions, please email: [email protected]
Summary
Since 1921, the Firs has been a place for people to encounter JESUS and experience the love of GOD.
Contact information
Mailing address:
The Firs Bible & Missionary Conference
4605 Cable Street
Bellingham, WA 98229
Website: thefirs.org
Phone: 360-733-6840
Email: [email protected]
Organization details
EIN: 910609820
CEO/President: Lem Usita
Chairman: Paul Anderson
Board size: 12
Founder:
Ruling year: 1946
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 1990
Purpose
The Firs serves the local church and community by drawing groups and individuals to a camp and retreat setting. The Firs exists for people to encounter Jesus and experience the love of God - this is our core mission.
From its beginning, The Firs has focused on developing and maintaining a ministry to God's glory. The Firs' emphasis has been to help people believe. This is done through instruction, creative activities and significant relationships.
The Firs' three facilities serve to support these efforts and provide a place for organizations and other ministries of similar purpose to offer programs of their own.
The Vision of The Firs is to see our world changed through Christ-centered children and family ministries, conferences and camping initiatives.
Mission statement
Statement of faith
We believe that the Bible is the Word of God, divinely inspired, infallible, entirely trustworthy and the supreme authority in all matters of faith and conduct. (2 Tim. 3:16-7; 2 Pet. 1:20-21; 1 Cor. 2:13)
We believe that there is one God, eternally existent in three persons: Father, Son and Holy Spirit. (Matt. 28:19; 2 Cor. 13:14)
We believe in the deity of Christ, in His virgin birth, in His sinless life, in His miracles, in His vicarious and atoning death, in His bodily resurrection and His ascension to the right hand of the Father. We believe in His personal, visible return to earth in righteousness and glory to consummate His salvation and His judgment. (Jn. 1:1-2; Rom. 3:21-26; 1 Thess. 4:13-18)
We believe that, because of the fall of humanity with the resulting sinful state and subsequent separation from God, there is the necessity of new birth, in salvation by faith in Jesus Christ alone. (Rom. 3:23; 6:23; Eph. 2:8-10; John 1:12)
We believe that God has called Christians to a life of sanctification through the Holy Spirit and to a life fully committed to the will of God in Christ. (1 Pet. 1:14-16; Titus 2:11-14)
We believe in the Christian church as the one universal body of Christ. Christ is the head of His church and calls God's redeemed people to be set apart for His purposes in the world. (Eph. 1:22-23; 5:25-30; I Peter 1:9-10)
We believe in the institution of marriage defined in Scripture as the covenantal union between one man and one woman. We believe that the Christian standard is faithfulness within that marriage covenant and abstinence outside of it. (Gen. 2:24; Matt. 19:5-6; Eph. 5:31-33)
We believe that every person is created in the image of God, that human sexuality reflects that image in terms of intimate love, communication and fellowship. We believe that God created humankind as two distinct sexes, male and female. (Gen. 1:27; Matt. 19:4-6; Mk. 10:6-8)
Donor confidence score
Transparency grade
A
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Camps/Conference Centers
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 168 of 1107 | 8 of 36 |
| Fund acquisition rating | | 355 of 1108 | 11 of 37 |
| Resource allocation rating | | 444 of 1108 | 21 of 37 |
| Asset utilization rating | | 145 of 1107 | 8 of 36 |
Financial ratios
| Funding ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 3% | 3% | 1% | 2% | 3% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 0% | 1% | 0% | 1% | 1% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 34% | 12% | 17% | 47% | 35% | 20% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 3% | 0% | 1% | 0% | 1% | 1% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 66% | 88% | 83% | 53% | 65% | 80% |
| Operating ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 82% | 76% | 73% | 75% | 79% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 111% | 84% | 91% | 101% | 99% |
Program output ratio Program output ratio = Program services / Total revenue | 75% | 91% | 64% | 66% | 76% | 78% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | -11% | 16% | 9% | -1% | 1% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 4% | -9% | 14% | 6% | -1% | 1% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 17% | 23% | 27% | 24% | 21% |
| Investing ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.44 | 0.71 | 0.55 | 0.45 | 0.49 | 0.73 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 4.36 | 4.72 | 3.37 | 4.23 | 5.81 | 6.65 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.65 | 3.37 | 1.86 | 1.89 | 2.85 | 4.84 |
| Liquidity ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 5.57 | 6.80 | 11.46 | 10.38 | 7.78 | 4.15 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.18 | 0.15 | 0.09 | 0.10 | 0.13 | 0.24 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.46 | 3.03 | 5.90 | 5.73 | 3.67 | 1.88 |
| Solvency ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 10% | 26% | 26% | 29% | 30% | 27% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 10% | 10% | 11% | 13% | 6% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 196% | 104% | 135% | 160% | 143% | 101% |
Financials
| Balance sheet | |||||
| Assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Cash | $879,157 | $1,579,302 | $1,138,240 | $765,657 | $594,305 |
| Receivables, inventories, prepaids | $250,827 | $132,059 | $78,941 | $82,193 | $117,272 |
| Short-term investments | $0 | $0 | $0 | $0 | $2,997 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $1,129,984 | $1,711,361 | $1,217,181 | $847,850 | $714,574 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $4,143,583 | $4,051,749 | $3,932,603 | $4,073,107 | $4,033,488 |
| Other long-term assets | $64,205 | $2,341 | $3,019 | $3,696 | $1,550 |
| Total long-term assets | $4,207,788 | $4,054,090 | $3,935,622 | $4,076,803 | $4,035,038 |
| Total assets | $5,337,772 | $5,765,451 | $5,152,803 | $4,924,653 | $4,749,612 |
| Liabilities | 2023 | 2022 | 2021 | 2020 | 2019 |
| Payables and accrued expenses | $133,017 | $122,250 | $83,718 | $70,689 | $135,017 |
| Other current liabilities | $33,208 | $27,117 | $33,517 | $38,323 | $37,026 |
| Total current liabilities | $166,225 | $149,367 | $117,235 | $109,012 | $172,043 |
| Debt | $552,810 | $564,214 | $577,381 | $619,859 | $299,716 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $671,452 | $766,452 | $780,452 | $753,452 | $801,000 |
| Total long-term liabilities | $1,224,262 | $1,330,666 | $1,357,833 | $1,373,311 | $1,100,716 |
| Total liabilities | $1,390,487 | $1,480,033 | $1,475,068 | $1,482,323 | $1,272,759 |
| Net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Without donor restrictions | $3,761,844 | $4,060,760 | $3,408,056 | $3,281,642 | $3,230,553 |
| With donor restrictions | $185,441 | $224,658 | $269,679 | $160,688 | $246,300 |
| Net assets | $3,947,285 | $4,285,418 | $3,677,735 | $3,442,330 | $3,476,853 |
| Revenues and expenses | |||||
| Revenue | 2023 | 2022 | 2021 | 2020 | 2019 |
| Total contributions | $423,543 | $638,712 | $1,181,694 | $842,173 | $700,172 |
| Program service revenue | $2,735,055 | $2,127,025 | $1,199,296 | $909,905 | $2,538,697 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $18,208 | $1,763 | ($1,635) | $427,663 | $975 |
| Other revenue | $270,882 | $1,018,559 | $159,389 | $199,343 | $243,692 |
| Total other revenue | $3,024,145 | $3,147,347 | $1,357,050 | $1,536,911 | $2,783,364 |
| Total revenue | $3,447,688 | $3,786,059 | $2,538,744 | $2,379,084 | $3,483,536 |
| Expenses | 2023 | 2022 | 2021 | 2020 | 2019 |
| Program services | $3,141,172 | $2,425,560 | $1,675,303 | $1,812,346 | $2,717,562 |
| Management and general | $658,082 | $733,611 | $621,723 | $586,133 | $719,468 |
| Fundraising | $11,730 | $19,205 | $6,313 | $15,128 | $18,341 |
| Total expenses | $3,810,984 | $3,178,376 | $2,303,339 | $2,413,607 | $3,455,371 |
| Change in net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Surplus (deficit) | ($363,296) | $607,683 | $235,405 | ($34,523) | $28,165 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($363,296) | $607,683 | $235,405 | ($34,523) | $28,165 |
Compensation
| Name | Title | Compensation |
| Lem Usita | Executive Director | $113,596 |
| Krista Kok | Finance Manager | $80,272 |
| Kelly Ellis | Asst. Executive Director | $76,547 |
Compensation data as of: 12/31/2023
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 4/8/2023. To update the information below, please email: [email protected]
History
The Beginning - With a desire to use what God had given them for His purposes, Otis and Julia Whipple gathered a group of 35 people at their property overlooking Lake Whatcom in Bellingham, Washington, for a five-day retreat. Their purpose during that July week in 1921 was to "meet the Lord and strengthen the ties of an extended spiritual family". They probably couldn't have imagined what was to follow: an unbroken string of camp and conference activity that has spanned many decades and grown into a multi-site, multi-program organization now called The Firs.
Incorporation - Held together by the faithful efforts of 18 core individuals, The Firs became an official, incorporated non-profit entity in June 1927. It was called, initially, the Lake Whatcom Bible & Missionary Conference and for almost 35 years, flourished at its original Retreat Center site. In the summer of 1954, a group of 30 junior high campers paddled along the shores of Lake Whatcom to a beautiful camp site they called "White Sands". With permission from the owner, the first week of resident youth camp took place on this 80-acre site that soon became known as Camp Firwood. In 1955, with its 4,500 feet of pristine shoreline, Camp Firwood was purchased for $35,000. What a tremendous act of God, as this expansion of The Firs ministry would soon become a fully developed summer youth program.
Expansion - Just weeks after the purchase of Camp Firwood, The Firs was contacted by the Mt. Baker committee of the Bellingham Chamber of Commerce and asked if it would like to build a private ski lodge on Forest Service land at Mt. Baker. As a testament to God's blessing and the faith of godly leadership, The Firs went ahead. Within three years, the four-story A-frame Chalet was completed and The Firs now existed on three distinct and unique camp sites.
Thus began a period of growth and expansion at all three locations of The Firs. In 1960, the Fircreek Day Camp program kicked off at the Retreat Center site. Churches and other organizations began renting The Firs' facilities for camps and retreats, and ministry partnerships were soon established.
In response to a growing suburban community and a need for child care, in 2001 The Firs began the After School Adventure program at the Retreat Center. The Firs ministries to school age children now operate 12 months out of the year.