Wapiyapi
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO FOSTER HEALING, FUN, AND FRIENDSHIPS FOR CHILDREN AND THEIR FAMILIES FACING CHILDHOOD CANCER THROUGH AN EXCEPTIONAL CAMP EXPERIENCE. ----------------- MORE DETAIL ON SCHEDULE O ----------------------
- Income
- $378,839
- Spending
- $339,089
- Spent on programs
- 88%
- Reserves
- 55.8 months of spending
- Largest source of income
- donations and private grants, 81%
- Employees
- 3
- Volunteers
- 150
- Highest pay
- $100,000, executive di
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 90 out of 100. Higher than 74% of charities in its peer group (recreation and sports, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 55.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 10% of income.
Income trend
5 of 15Income fell 12% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 97 out of 100. Higher than 97% of charities in its peer group (recreation and sports, $250k to $1m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $299,405 spent. WE BELIEVE THAT EVERY CHILD, REGARDLESS OF THEIR HEALTH CONDITION OR ABILITIES, DESERVES THE CHANCE TO EXPERIENCE THE JOY AND CAMARADERIE THAT A SUMMER CAMP CAN OFFER. CAMP WAPIYAPI IS DESIGNED NOT ONLY FOR CHILDREN WITH CANCER, BUT ALSO THEIR SIBLINGS. THANKS TO OUR GENEROUS COMMUNITY OF SUPPORTERS, EVERY CAMPER ATTENDS FREE OF CHARGE WHILE THEIR PARENTS TAKE A MUCH-NEEDED RESPITE. THE CAMP SEASON INCLUDES TWO WEEK-LONG SESSIONS IN JUNE AT QUAKER RIDGE CAMP IN WOODLAND PARK SURROUNDED BY THE PIKE NATIONAL FORREST. ---------------- SEE SCHEDULE O FOR MORE DETAIL -----------------
- CAMP WAPIYAPI IS DEDICATED TO DELIVERING A TRANSFORMATIVE EXPERIENCE FOR FAMILIES AND CONTINUALLY ASSESSES PROGRAM EFFECTIVENESS USING A COMPREHENSIVE LOGIC MODEL. IN 2025, 100% OF FAMILIES REPORTED THAT THE CAMP EXPERIENCE HAD A POSITIVE IMPACT ON THEIR CHILD(REN)'S LIVES AND INCREASED THEIR HOPE FOR THE FUTURE. IN ADDITION, 100% OF FAMILIES SHARED THAT CAMP BOOSTED THEIR CHILD'S CONFIDENCE, STRENGTHENED FAMILY BONDS, AND PROVIDED A SAFE, SUPPORTIVE ENVIRONMENT FREE FROM THE DAILY WEIGHT OF CHILDHOOD CANCER. AS THE ORGANIZATION EXPANDS ITS REACH, IT IS ALSO SERVING MORE CHILDREN WITH COMPLEX MEDICAL NEEDS, INCLUDING INCREASED MEDICATION MANAGEMENT AND SPECIALIZED CARE. STRENGTHENING CAPACITY TO SAFELY SUPPORT THESE NEEDS REFLECTS WAPIYAPI'S COMMITMENT TO MAKING CAMP ACCESSIBLE TO MORE CHILDREN FACING CHILDHOOD CANCER AND THEIR SIBLINGS. IN ADDITION, BECAUSE PEDIATRIC CANCER AFFECTS FAMILIES ACROSS ALL COMMUNITIES, WAPIYAPI STRIVES TO REACH CHILDREN STATEWIDE, INCLUDING THOSE IN RURAL AND UNDER-RESOURCED AREAS.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1998.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
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