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Nonprofit · EIN 27-3507126

WAYPOINT CHILDRENS FOUNDATION

Tax-exempt · DANA POINT, CA 92629

Financials

$311K$147K2025
Revenue Expenses · by fiscal year end
Financials of WAYPOINT CHILDRENS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$311,051$147,247$163,804$262,368$98,564$163,804
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$241,962
Program service revenue
$69,089
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,646
Occupancy
$9,268
Travel
$394
Depreciation
$14,860
Program services (functional)
$137,665
Management and general (functional)
$7,666
Fundraising (functional)
$1,916

Balance sheet and other

Total assets, start of year
$220,941
Total assets, end of year
$262,368
Total liabilities, end of year
$98,564
Net assets, end of year
$163,804
Land, buildings and equipment
$187,348
Gross receipts
$311,051
Employees
0
Volunteers
12
Year formed
2010
State of legal domicile
CA

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
KEVIN RAUSCHPRESIDENT, D
Trustee or director, Officer
6$0
LEONARD BEEBEVP/TREASURER
Trustee or director, Officer
4$0
TODD BEEBEDIRECTOR
Trustee or director
2$0
JIM OWENSDIRECTOR
Trustee or director
2$0
JOE SENGERDIRECTOR
Trustee or director
2$0
NATHAN OWENDIRECTOR
Trustee or director
2$0

Address and contacts

Address (IRS master file)
33442 ABALONE DR, DANA POINT, CA 92629-4441
In care of
% KEVIN RAUSCH
Mailing address (990-N for 2015)
23862 Bothnia Bay, Dana Point CA 92629
Principal officer (990 for 2025)
KEVIN RAUSCH, 33442 ABALONE DR, DANA POINT, CA 926294441
Principal officer (990-N for 2015)
Kevin Rausch, 23862 Bothnia Bay, Dana Point CA 92629
Signed the 990
KEVIN RAUSCH, CEO, DIRECTOR
Phone
(949) 300-4294
Return prepared by
Centenal Tax Group Inc

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.

990 for the year ended December 31, 2025

Program accomplishments

  • ORGANIZATION'S PRIMARY PROGRAM SERVICE IS PROVIDING HALF DAY FISHING TRIPS FOR PARTICIPANTS TO LEARN ABOUT ANGLING AND OCEAN ECOLOGY. THIS PROGRAM REPRESENTS THE MAIN SERVICE ACCOMPLISHMENT OF THE ORGANIZATION GOAL TO PROVIDE SERVICE TO THE COMMUNITY BY SUPPORTING MILITARY FAMILES, DOMESTIC VIOLENCE SHELTERS, UNDER-SERVED NEIGHBORHOODS, UNDER- PRIVILEGED YOUTH, GANG VIOLENCE PREVENTION PROGRAMS, YOUTH LEADERSHIP PROGRAMS, AND CHILDREN DISABILITIES
    Expenses $137,665
  • THE 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
  • INDIRECTLY 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.

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
27-3507126
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
2011
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$262,368
Income (IRS master file)
$311,051

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$23$16,386$202,073IRS
990December 2022$5,011$1,091$150,266IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990-N for 2015
Officer: Kevin Rausch
December 31, 2015≤ $50,000 receipts––e-Postcard

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about WAYPOINT CHILDRENS FOUNDATION

What is the EIN of WAYPOINT CHILDRENS FOUNDATION?
The employer identification number (EIN) of WAYPOINT CHILDRENS FOUNDATION is 27-3507126.
Is WAYPOINT CHILDRENS FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to WAYPOINT CHILDRENS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WAYPOINT CHILDRENS FOUNDATION 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 WAYPOINT CHILDRENS FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WAYPOINT CHILDRENS FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of WAYPOINT CHILDRENS FOUNDATION?
The 990 for the year ended December 31, 2025 names KEVIN RAUSCH.
Who are the officers and directors of WAYPOINT CHILDRENS FOUNDATION?
The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does WAYPOINT CHILDRENS FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $311,051, expenses of $147,247 and total assets of $262,368 at year end.

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