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Wave Childrens Foundation FY2024 filing

Tax-deductible

Laguna Niguel, CA501(c)(3)Human ServicesEIN 85-2738630Revenue $158K in FY2024

On file with the IRSwavecf.org29526 Novacella, 92677-7901 · Laguna Niguel, CATax-exempt since Nov 2020Publicly supported charity — 170(b)(1)(A)(vi)

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Support Childrens rescue & orphanages

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $4K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$158K
+20% vs prior year
Spent
$127K
To programs
100%
Net assets
$70K
By yearFY2020–FY2025
Revenue
$158K
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$32K
FY2021$132K
FY2022$141K
FY2023$131K
FY2024$158K
FY2025$118K
Expenses
$127K
FY2024▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$136K
FY2022$130K
FY2023$109K
FY2024$127K
FY2025$160K
Net assets
$70K
FY2024▲ +80%
Tap a bar for its year
Net assets by fiscal year
FY2020$9K
FY2021$6K
FY2022$17K
FY2023$39K
FY2024$70K
FY2025$29K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 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 2020.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $127K Management & general 0% · $254

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
Jens Von Gierke
President and Director
$0Pt VII · Sec A
Nicole Von Gierke
Secretary and Director
$0Pt VII · Sec A
Dag Wilkinson
Treasurer and Director
$0Pt VII · Sec A
See Wave Childrens Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps children in rescue situations and orphanages.

Questions for Wave Childrens Foundation

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Provided by the organization

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1 program · $127K · in their own filed words · FY2024
01

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.

$127Kprogram 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 · FY2024
Natl Christian Charitable Fdn INCFY2024$50K
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$158K
Ln 12
Gifts and grantsLn 1h$158K
Money outPt IX
$127K
Ln 25
Programscol B$127K
Managementcol C$254
Owns and owesPt X
$70K
net assets · Ln 32
Cash and savingsLn 1–2$70K
Total assetsLn 16$70K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$158K
Total revenueLn 12$158K
Assets in detailPt X, end of year
CashLn 1$70K
Cash and savings togetherLn 1–2$70K
Total assetsLn 16$70K
LiabilitiesLn 26$0
Net assetsLn 32$70K
OperationsPt I, VI
EmployeesI 50
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 FY24End FY24
Cash and savingsLn 1–2$39K$70K
Total assetsLn 16$39K$70K
LiabilitiesLn 26$0$0
Net assetsLn 32$39K$70K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$82K$82K
Management feesLn 11a$25K$25K
Other fees for servicesLn 11g$11K$11K
Office expensesLn 13$1K$1K
TravelLn 17$6K$6K
Other expenses (24a–d)Ln 24$2K$2K$254
Total functional expensesLn 25$127K$127K$254$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $118K$160K−$42K$29K 990 PDF
FY2024 Viewing $158K$127K$31K$70K 990 PDF
FY2023 $131K$109K$22K$39K 990 PDF
FY2022 $141K$130K$11K$17K 990 PDF
FY2021 $132K$136K−$4K$6K 990 PDF
FY2020 $32K$9K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $158,141 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $131,285$158,141
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $131,285$158,141
I-13 Grants and similar amounts paidPrior year $63,550$81,827
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $45,589$45,096
I-18 Total expensesPrior year $109,139$126,923
I-19 Revenue less expensesPrior year $22,146$31,218
Part VI · Governance 0 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $158,141 across 4 lines filed
VIII-1f All other contributions, gifts and grants$158,141
VIII-1h Total contributions, gifts and grants$158,141
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$158,141
Part IX · Statement of functional expenses $126,923 across 6 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $81,827$81,827
IX-11a Management feesPrograms $24,927$24,927
IX-11g Other fees for servicesPrograms $11,200$11,200
IX-13 Office expensesPrograms $1,315$1,315
IX-17 TravelPrograms $5,590$5,590
IX-24 Other expenses (24a–d)Programs $1,810 · Management $254$2,064
IX-25 Total functional expensesPrograms $126,669 · Management $254 · Fundraising $0$126,923
Part X · Balance sheet $70,374 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $39,156$70,374
X-16 Total assetsStart of year $39,156$70,374
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $39,156$70,374
X-33 Total liabilities and net assetsStart of year $39,156$70,374
Part XI · Reconciliation of net assets $70,374 net assets at year end
XI-1 Total revenue$158,141
XI-2 Total expenses$126,923
XI-3 Revenue less expenses$31,218
XI-4 Net assets at start of year$39,156
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$70,374

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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