Serving both patients and their siblings, Wapiyapi allows children to just be kids again and recapture the spontaneity of being childlike which cancer has stolen from them. The mission of the organization is to foster healing, fun and friendships for families facing childhood cancer through an exceptional camp experience. While campers are safe and having fun, parents and caregivers take respite which is an integral step for continued healing.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 125 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $81K a year · 23% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $12K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.1% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$379K
-12% vs prior year
Spent
$339K
To programs
88%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$379K
FY2025▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$210K
FY2021$437K
FY2022$345K
FY2023$334K
FY2024$429K
FY2025$379K
Expenses
$339K
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$206K
FY2021$174K
FY2022$297K
FY2023$283K
FY2024$347K
FY2025$339K
Net assets
$1.6M
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
FY2025$1.6M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $299K Management & general 5% · $19K Fundraising 6% · $21K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$100,000Pt VII · Sec A
President
$0Pt VII · Sec A
VP/Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Darla Dakin’s $100K as Executive Di is at the 92nd percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Darla Dakin$100,000$105,000$83,050$88,267$73,418$81,206

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Wapiyapi executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides a camp experience for children with cancer and their siblings, fostering healing, fun, and friendships.

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Provided by the organization

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1 program · $299K · in their own filed words · FY2025
01

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.

$299Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$12K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$379K
Ln 12
Gifts and grantsLn 1h$308K
Investment incomeLn 3$71K
Money outPt IX
$339K
Ln 25
Programscol B$299K
Managementcol C$19K
Fundraisingcol D$21K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$178K
Total assetsLn 16$1.6M
LiabilitiesLn 26$2K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$308K
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$76K
Investment incomeLn 3$71K
Total revenueLn 12$379K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$166K
Cash and savings togetherLn 1–2$178K
InvestmentsLn 11–13$1.4M
Total assetsLn 16$1.6M
LiabilitiesLn 26$2K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6125
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$106K$178K
InvestmentsLn 11–13$1.3M$1.4M
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$9K$2K
Net assetsLn 32$1.4M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$100K$85K$5K$10K
Other salaries and wagesLn 7$25K$21K$1K$2K
Other employee benefitsLn 9$6K$5K$293$585
Payroll taxesLn 10$10K$9K$524$1K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$904$226$678
Advertising and promotionLn 12$9K$8K$445$888
Office expensesLn 13$2K$774$1K$205
Information technologyLn 14$2K$2K
OccupancyLn 16$4K$3K$198$397
InsuranceLn 23$11K$9K$533$1K
Other expenses (24a–d)Ln 24$158K$156K$1K$1K
All other expensesLn 24e$3K$2K$135$879
Total functional expensesLn 25$339K$299K$19K$21K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $379K$339K$40K$1.6M 990 PDF
FY2024 $429K$347K$81K$1.4M 990 PDF
FY2023 $334K$283K$52K$1.3M 990 PDF
FY2022 $345K$297K$48K$1.2M 990 PDF
FY2021 $437K$174K$262K$1.3M 990 PDF
FY2020 $210K$206K$3K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $378,839 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $389,834$308,470
I-9 Program service revenue$0
I-10 Investment incomePrior year $44,307$71,048
I-11 Other revenuePrior year −$5,501−$679
I-12 Total revenuePrior year $428,640$378,839
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $143,678$141,288
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $203,613$197,801
I-18 Total expensesPrior year $347,291$339,089
I-19 Revenue less expensesPrior year $81,349$39,750
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $378,839 across 7 lines filed
VIII-1c Fundraising events$75,906
VIII-1f All other contributions, gifts and grants$232,564
VIII-1g Noncash contributions (included above)$1,217
VIII-1h Total contributions, gifts and grants$308,470
VIII-3 Investment incomeExcluded from tax $71,048$71,048
VIII-8 Net income from fundraising eventsExcluded from tax −$679−$679
VIII-12 Total revenueExcluded from tax $70,369$378,839
Part IX · Statement of functional expenses $339,089 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $85,000 · Management $5,000 · Fundraising $10,000$100,000
IX-7 Other salaries and wagesPrograms $21,211 · Management $1,248 · Fundraising $2,495$24,954
IX-9 Other employee benefitsPrograms $4,972 · Management $293 · Fundraising $585$5,850
IX-10 Payroll taxesPrograms $8,912 · Management $524 · Fundraising $1,048$10,484
IX-11c Accounting feesManagement $7,395$7,395
IX-11g Other fees for servicesPrograms $226 · Management $678$904
IX-12 Advertising and promotionPrograms $7,557 · Management $445 · Fundraising $888$8,890
IX-13 Office expensesPrograms $774 · Management $1,079 · Fundraising $205$2,058
IX-14 Information technologyFundraising $2,444$2,444
IX-16 OccupancyPrograms $3,374 · Management $198 · Fundraising $397$3,969
IX-23 InsurancePrograms $9,058 · Management $533 · Fundraising $1,065$10,656
IX-24 Other expenses (24a–d)Programs $156,275 · Management $1,099 · Fundraising $1,051$158,425
IX-24e All other expensesPrograms $2,046 · Management $135 · Fundraising $879$3,060
IX-25 Total functional expensesPrograms $299,405 · Management $18,627 · Fundraising $21,057$339,089
Part X · Balance sheet $1,579,783 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $9,202$12,281
X-2 Savings and temporary cash investmentsStart of year $96,872$165,600
X-3 Pledges and grants receivableStart of year $2,950$15,795
X-9 Prepaid expenses and deferred chargesStart of year $23,103$29,634
X-11 Publicly traded securitiesStart of year $1,306,625$1,356,473
X-16 Total assetsStart of year $1,438,752$1,579,783
X-17 Accounts payable and accrued expensesStart of year $8,749$1,621
X-26 Total liabilitiesStart of year $8,749$1,621
X-27 Net assets without donor restrictionsStart of year $1,430,003$1,578,162
X-32 Total net assets or fund balancesStart of year $1,430,003$1,578,162
X-33 Total liabilities and net assetsStart of year $1,438,752$1,579,783
Part XI · Reconciliation of net assets $1,578,162 net assets at year end
XI-1 Total revenue$378,839
XI-2 Total expenses$339,089
XI-3 Revenue less expenses$39,750
XI-4 Net assets at start of year$1,430,003
XI-5 Net unrealized gains (losses) on investments$113,480
XI-7 Investment expenses−$5,071
XI-10 Net assets at end of year$1,578,162

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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