Waypoint Children's Foundation Inc

Nonprofit profile at a glance

EIN
273507126
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Dana Point, CA, USA
Phone
9493004294
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fishing, Hunting

Official website

Reported finances

Revenue
$311,051
Expenses
$147,247
Assets
$262,368
Liabilities
$98,564

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • KEVIN RAUSCH (PRESIDENT, D)

People named in this filing

  • KEVIN RAUSCH (PRESIDENT, D)
  • LEONARD BEEBE (VP/TREASURER)
  • TODD BEEBE (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 85
  • Accountability: 70
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.3%; rating input score 44
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $126.28 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 52.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 44.3% of revenue deployed · 93.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $138K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.