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.
79¢ of each $1 spent went to programs.
$73K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 42% of spending
Concern: pay to officers and key staff is 42% of spending; over 30%.
Pt VII · Sec A
20 mo
of spending, in cash
Looks good: 20.4 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
$5K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$437K
+108% vs prior year
Spent
$174K
To programs
79%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$437K
FY2021▲ +108%
Tap a bar for its year
Revenue by fiscal year
FY2020$210K
FY2021$437K
FY2022$345K
FY2023$334K
FY2024$429K
FY2025$379K
Expenses
$174K
FY2021▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020$206K
FY2021$174K
FY2022$297K
FY2023$283K
FY2024$347K
FY2025$339K
Net assets
$1.3M
FY2021▲ +22%
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 FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

79 cents of each dollar spent went to programs.

Program services 79% · $138K Management & general 12% · $21K Fundraising 9% · $15K

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

14 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$73,418Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$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.

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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 · $138K · in their own filed words · FY2021
01

In march of 2020, due to the COVID-19 pandemic, the organization took immediate steps to safely pivot camp waipyapi to an ONLINE/VIRTUAL format. Logging in daily from the safety of their homes, camp took children on incredible virtual adventures around the world, while outdoor activities got them outside each day.

$138Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$437K
Ln 12
Gifts and grantsLn 1h$422K
Investment incomeLn 3$37K
Money outPt IX
$174K
Ln 25
Programscol B$138K
Managementcol C$21K
Fundraisingcol D$15K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$296K
Total assetsLn 16$1.3M
LiabilitiesLn 26$5K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$422K
Government grantsLn 1e$123K
Noncash giftsLn 1g$2K
Fundraising eventsLn 1c$72K
Investment incomeLn 3$37K
Total revenueLn 12$437K
Assets in detailPt X, end of year
CashLn 1$10K
SavingsLn 2$286K
Cash and savings togetherLn 1–2$296K
InvestmentsLn 11–13$945K
Total assetsLn 16$1.3M
LiabilitiesLn 26$5K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6125
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$229K$296K
InvestmentsLn 11–13$838K$945K
Total assetsLn 16$1.1M$1.3M
LiabilitiesLn 26$50K$5K
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$81K$69K$4K$8K
Other salaries and wagesLn 7$25K$22K$1K$3K
Payroll taxesLn 10$7K$6K$367$735
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$3K$710$2K
Advertising and promotionLn 12$7K$6K$351$702
Office expensesLn 13$4K$2K$1K$403
Information technologyLn 14$1K$1K
OccupancyLn 16$3K$2K$407
InsuranceLn 23$8K$7K$807$404
Other expenses (24a–d)Ln 24$23K$22K$332$930
All other expensesLn 24e$955$937$18
Total functional expensesLn 25$174K$138K$21K$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $436,692 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $157,932$421,887
I-9 Program service revenue$0
I-10 Investment incomePrior year $8,190$36,925
I-11 Other revenuePrior year $43,593−$22,120
I-12 Total revenuePrior year $209,715$436,692
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $163,621$113,534
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $42,826$60,938
I-18 Total expensesPrior year $206,447$174,472
I-19 Revenue less expensesPrior year $3,268$262,220
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $436,692 across 8 lines filed
VIII-1c Fundraising events$72,196
VIII-1e Government grants$122,890
VIII-1f All other contributions, gifts and grants$226,801
VIII-1g Noncash contributions (included above)$2,157
VIII-1h Total contributions, gifts and grants$421,887
VIII-3 Investment incomeExcluded from tax $36,925$36,925
VIII-8 Net income from fundraising eventsExcluded from tax −$22,120−$22,120
VIII-12 Total revenueExcluded from tax $14,805$436,692
Part IX · Statement of functional expenses $174,472 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $68,745 · Management $4,044 · Fundraising $8,088$80,877
IX-7 Other salaries and wagesPrograms $21,514 · Management $1,265 · Fundraising $2,531$25,310
IX-10 Payroll taxesPrograms $6,245 · Management $367 · Fundraising $735$7,347
IX-11b Legal feesManagement $2,100$2,100
IX-11c Accounting feesManagement $8,255$8,255
IX-11g Other fees for servicesPrograms $710 · Management $2,129$2,839
IX-12 Advertising and promotionPrograms $5,968 · Management $351 · Fundraising $702$7,021
IX-13 Office expensesPrograms $2,282 · Management $1,391 · Fundraising $403$4,076
IX-14 Information technologyFundraising $1,430$1,430
IX-16 OccupancyPrograms $2,304 · Management $407$2,711
IX-23 InsurancePrograms $6,863 · Management $807 · Fundraising $404$8,074
IX-24 Other expenses (24a–d)Programs $22,215 · Management $332 · Fundraising $930$23,477
IX-24e All other expensesPrograms $937 · Management $18$955
IX-25 Total functional expensesPrograms $137,783 · Management $21,466 · Fundraising $15,223$174,472
Part X · Balance sheet $1,312,812 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $14,466$9,808
X-2 Savings and temporary cash investmentsStart of year $214,261$286,381
X-3 Pledges and grants receivableStart of year $27,037$39,511
X-9 Prepaid expenses and deferred chargesStart of year $32,002$31,893
X-11 Publicly traded securitiesStart of year $838,423$945,219
X-16 Total assetsStart of year $1,126,189$1,312,812
X-17 Accounts payable and accrued expensesStart of year $8,587$4,581
X-26 Total liabilitiesStart of year $50,076$4,581
X-27 Net assets without donor restrictionsStart of year $1,062,113$1,290,731
X-28 Net assets with donor restrictionsStart of year $14,000$17,500
X-32 Total net assets or fund balancesStart of year $1,076,113$1,308,231
X-33 Total liabilities and net assetsStart of year $1,126,189$1,312,812
Part XI · Reconciliation of net assets $1,308,231 net assets at year end
XI-1 Total revenue$436,692
XI-2 Total expenses$174,472
XI-3 Revenue less expenses$262,220
XI-4 Net assets at start of year$1,076,113
XI-5 Net unrealized gains (losses) on investments−$28,796
XI-7 Investment expenses−$1,306
XI-10 Net assets at end of year$1,308,231

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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