Civic Intelligence

Waypoint Childrens Foundation Inc

EIN 27-3507126 • 501(c)3 • Dana Point, CA

Profile

Waypoint childrens foundation provides school aged kids of all backgrounds with a day of fishing and/or outdoor educational experiences and information about ecology, conversation of natural ocean resources, and other uplifting personal interactions that hopefully collectively leave a lasting, positive impact. The foundation maintains a boat for daytrips on the water and serves military families, domestic violence shelters, under priviledged youth, gang violence prevention programs, youth leadership programs and children with disabilities.

33442 Abalone DrDana Point, CA 92629

www.waypointkids.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.91x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.69x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

9th percentile

-98%

Higher net margin than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

97th percentile

285%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$220,941

Up $18,868 (+9.3%) from 2023

Liabilities

Up

$200,605

Up $108,282 (+117%) from 2023

Net Assets

Down

$20,336

Down $89,414 (-81%) from 2023

Revenue

Up

$74,448

Up $74,425 (+323587%) from 2023

Expenses

Up

$147,222

Up $130,836 (+798%) from 2023

Net Income

Down

-$72,774

Down $56,411 (-345%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2016: $215,800Liabilities 2016: $12,529Net Assets 2016: $203,2712016Assets 2017: $201,781Liabilities 2017: $5,778Net Assets 2017: $196,0032017Assets 2018: $186,734Liabilities 2018: $549Net Assets 2018: $186,1852018Assets 2019: $128,161Liabilities 2019: $4,209Net Assets 2019: $123,9522019Assets 2020: $181,927Liabilities 2020: $22,896Net Assets 2020: $159,0312020Assets 2021: $146,111Liabilities 2021: $23,937Net Assets 2021: $122,1742021Assets 2022: $150,266Liabilities 2022: $24,153Net Assets 2022: $126,1132022Assets 2023: $202,073Liabilities 2023: $92,323Net Assets 2023: $109,7502023Assets 2024: $220,941Liabilities 2024: $200,605Net Assets 2024: $20,3362024

Highlighted filing

2024

Assets$220,941
Liabilities$200,605
Net Assets$20,336

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2016: $212,099Expenses 2016: $76,572Net Income 2016: $135,5272016Revenue 2017: $76,678Expenses 2017: $83,946Net Income 2017: -$7,2682017Revenue 2018: $92,899Expenses 2018: $102,717Net Income 2018: -$9,8182018Revenue 2019: $2,877Expenses 2019: $65,210Net Income 2019: -$62,3332019Revenue 2020: $42,029Expenses 2020: $6,950Net Income 2020: $35,0792020Revenue 2021: -$31,500Expenses 2021: $5,357Net Income 2021: -$36,8572021Revenue 2022: $5,011Expenses 2022: $1,091Net Income 2022: $3,9202022Revenue 2023: $23Expenses 2023: $16,386Net Income 2023: -$16,3632023Revenue 2024: $74,448Expenses 2024: $147,222Net Income 2024: -$72,7742024

Highlighted filing

2024

Revenue$74,448
Expenses$147,222
Net Income-$72,774

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$74,448
Mission and Program Overview

Mission

Waypoint childrens foundation provides school aged kids of all backgrounds with a day of fishing and/or outdoor educational experiences and information about ecology, conversation of natural ocean resources, and other uplifting personal interactions that hopefully collectively leave a lasting, positive impact. The foundation maintains a boat for daytrips on the water and serves military families, domestic violence shelters, under priviledged youth, gang violence prevention programs, youth leadership programs and children with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$192,472$202,625▲ $10,153
Loans From Officers Directors$4,805$106,359▲ $101,554
Rtn Earn Endowment Incm Other Fnds$109,750$20,336▼ $89,414
Cash and Non-Interest-Bearing Accounts$9,601$18,316▲ $8,715
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$202,073$220,941▲ $18,868
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$81,007$80,868▼ $139
Accounts Payable and Accrued Expenses$6,511$13,378▲ $6,867
Total Liabilities$92,323$200,605▲ $108,282
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,750$20,336▼ $89,414
Total Liabilities and Net Assets / Fund Balance$202,073$220,941▲ $18,868

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$202,625$23,379$226,004
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin RauschPresident, D
Jim OwensDirector
Joe SengerDirector
Nathan OwenDirector
Todd BeebeDirector
Leonard BeebeVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,022
Program Service Revenue
$55,426
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,022
Change in Net Assets
$-72,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,318
Total Fundraising Expense$2,266
Grants and Similar Amounts Paid$904
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$35,685--$35,685
Depreciation Depletion$10,237$2,730$682$13,649
Occupancy$7,500$2,000$500$10,000
Interest$7,496$1,999$500$9,995
Advertising$5,177$1,380$345$6,902
Insurance$6,742--$6,742
Fees for Services Accounting$694$185$46$925
Foreign Grants$904--$904
Other Expenses$880$466$116$880
Conferences and Meetings$620$166$41$827
Travel$252$67$17$336
Information Technology$225$60$15$300
All Other Expenses$62$17$4$83
Total Functional Expenses$135,886$9,070$2,266$147,222
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$4,805$106,359▲ $101,554
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Waypoint Childrens Foundation Inc
EIN
27-3507126
Phone
9493004294
Address
33442 ABALONE DR, DANA POINT, CA 92629

Signing Officer

Name
Kevin Rausch
Title
CEO, Director
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Rausch
Formed
2010
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
12

Preparer

Firm
Centenal Tax Group Inc
Address
3730 S Susan St Suite 120, Santa Ana, CA 92704
Preparer
Todd E Conrow
Phone
7143827710
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

DEPRECIATION = -$13649

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055426
IRS990/ProgSrvcAccomActy2Grp/Desc0THE SECONDARY PROGRAM IS PROVIDING HALF DAY WHALE WATCHING EXCURSIONS FOR FAMILIES AND CHILDREN WHICH ARE FOCUSED ON DEVELOPING A RESPECT FOR NATURE. THIS PROGRAM ALSO HELPS ACCOMPLISH THE ORAGANIZATIONS COMMUNITY SERVICE AND SIMILARLY SUPPORTS MILITARY FAMILIES, DOMESTIC VIOLENCE SHELTERS, UNDER - SERVED NEIGHBORHOODS, UNDER PRIVILEGED YOUTH, GANG VIOLENCE PREVENTION PROGRAMS, YOUTH LEADERSHIP PROGRAMS AND CHILDREN WITH DISABILITIES
IRS990/ProgSrvcAccomActy3Grp/Desc0INDIRECTLY BOTH THE FISHING AND WHALE WATCHING EXCURSION PROVIDED TO THE COMMUNITY AND PARTICULARLY YOUTH HELP REINFORCE A POSITIVE SELF ESTEEM, SENCE OF ACCOMPLISHMENT AND PROVIDE AN EXPERIENCE WHICHHOPEFULLY ENCOURAGES THEM TO BECOME BETTER MEMBERS OF OUR COMMUNITY. KIDS LEARN ABOUT BOTH THE OCEAN, BOATING SAFETY AND CARE AND MAINTENANCE OF THE ORGANIZATIONS FISHING BOAT. THIS IS A VOLUNTARY SERVICE FOUNDATION AND NONE OF THE GOVERNING MEMBERS RECEIVE ANY COMPENSATION OR OTHER BENEFITS FROM THE FOUNDATION.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt023
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt016386
IRS990/PYRevenuesLessExpensesAmt0-16363
IRS990/PYTotalExpensesAmt016386
IRS990/PYTotalRevenueAmt023
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-72774
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt055426
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0109750
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt020336
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt074448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt019623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08032
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt042029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0149143
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0149143
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt074448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt019623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05011
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08032
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt042029
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0149143
IRS990ScheduleA/TotalSupportAmt0149143
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0202625
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023379
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0226004
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0202625
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION = -$13649
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0202073
IRS990/TotalAssetsEOYAmt0220941
IRS990/TotalAssetsGrp/BOYAmt0202073
IRS990/TotalAssetsGrp/EOYAmt0220941
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019022
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02266
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09070
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0135886
IRS990/TotalFunctionalExpensesGrp/TotalAmt0147222
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092323
IRS990/TotalLiabilitiesEOYAmt0200605
IRS990/TotalLiabilitiesGrp/BOYAmt092323
IRS990/TotalLiabilitiesGrp/EOYAmt0200605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109750
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020336
IRS990/TotalProgramServiceExpensesAmt0135886
IRS990/TotalProgramServiceRevenueAmt055426
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055426
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt074448
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0202073
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220941
IRS990/TravelGrp/FundraisingAmt017
IRS990/TravelGrp/ManagementAndGeneralAmt067
IRS990/TravelGrp/ProgramServicesAmt0252
IRS990/TravelGrp/TotalAmt0336
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt033442 ABALONE DR
IRS990/USAddress/CityNm0DANA POINT
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092629
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.WAYPOINTKIDS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN RAUSCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO, DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAYPOINT CHILDRENS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WAYP
ReturnHeader/Filer/EIN0273507126
ReturnHeader/Filer/PhoneNum09493004294
ReturnHeader/Filer/USAddress/AddressLine1Txt033442 ABALONE DR
ReturnHeader/Filer/USAddress/CityNm0DANA POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092629
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832055905
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Centenal Tax Group Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03730 S Susan St Suite 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Santa Ana
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092704
ReturnHeader/PreparerPersonGrp/PhoneNum07143827710
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Todd E Conrow
ReturnHeader/ReturnTs02025-09-17T10:53:17-07:00

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