Nonprofit · EIN 85-2738630
WAVE CHILDRENS FOUNDATION
Tax-exempt · LAGUNA NIGUEL, CA 92677
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $117,946 | $159,754 | -$41,808 | $28,566 | $0 | $28,566 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $117,946
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $129,999
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $11,426
- Program services (functional)
- $158,440
- Management and general (functional)
- $1,314
Balance sheet and other
- Total assets, start of year
- $70,374
- Total assets, end of year
- $28,566
- Total liabilities, end of year
- $0
- Net assets, end of year
- $28,566
- Gross receipts
- $117,946
- Employees
- 0
- Year formed
- 2020
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENS VON GIERKE | PRESIDENT AND DIRECTOR Officer | 2 | $0 |
| NICOLE VON GIERKE | SECRETARY AND DIRECTOR Officer | 2 | $0 |
| DAG WILKINSON | TREASURER AND DIRECTOR Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 29526 NOVACELLA, LAGUNA NIGUEL, CA 92677-7901
- In care of
- % JENS V GIERKE
- Signed the 990
- JENS V GIERKE, PRESIDENT
- Phone
- (949) 212-1779
- Return prepared by
- Orange Coast Tax Inc
Mission
SUPPORT CHILDRENS RESCUE & ORPHANAGES
Program accomplishments
- WAVE CHILDRENS FOUNDATION IS A CHARITABLE ORGANIZATION THAT SUPPORTS CHILDREN RESCUE CENTERS AND ORPHANAGES ACROSS THE WORLD. PROVIDED EDUCATION, MEALS AND SUPPORT SERVICES TO OVER 5,000 CHILDREN IN KENYA.Expenses $158,440
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-2738630
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P12)
- Assets (IRS master file)
- $28,566
- Income (IRS master file)
- $117,946
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $131,285 | $109,139 | $39,156 | IRS |
| 990 | December 2022 | $140,623 | $129,647 | $17,010 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
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 WAVE CHILDRENS FOUNDATION
- What is the EIN of WAVE CHILDRENS FOUNDATION?
- The employer identification number (EIN) of WAVE CHILDRENS FOUNDATION is 85-2738630.
- Is WAVE CHILDRENS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to WAVE CHILDRENS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAVE 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 WAVE 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 WAVE 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 are the officers and directors of WAVE CHILDRENS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does WAVE CHILDRENS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $117,946, expenses of $159,754 and total assets of $28,566 at year end.
Other nonprofits in LAGUNA NIGUEL
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- PARENTIS HEALTH FOUNDATION EIN 81-1188544 · last filed 990 for 2025
- SOCIETY OF ST VINCENT DE PAUL ST TIMOTHY CONFERENCE EIN 27-2955427 · last filed 990-EZ for 2025
- BETTY FUND-HOMES FOR THE HOMELESS EIN 27-4525291 · last filed 990-EZ for 2025
- SEAL FOUNDATION EIN 36-4751423 · last filed 990-EZ for 2024
- SPREAD ALOHA TO THE WORLD EIN 47-3596170 · last filed 990-N for 2025
- NEW CITIZEN PROJECT EIN 36-4839216 · last filed 990-EZ for 2025
All nonprofits in LAGUNA NIGUEL · California · Human services