2025-04-30T15:14:29-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-09-01 640730362 MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED MAKE 6013669474 607 HIGHLAND COLONY PARKWAY 100 RIDGELAND MS 39157 ALLISON TYLER PRESIDENT & CEO 6013669474 2025-04-29 1 1 MALLORY GOOD P01704765 2156433900 2025-04-12 2023 2025-03-06 01:10:19Z ALLISON TYLER 607 HIGHLAND COLONY PARKWAY 100 RIDGELAND MS 39157 3742760 0 X WWW.WISH.ORG/MS X 1986 MS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 25 25 11 200 0 0 2826546 3440950 300 300 42088 126487 501610 -23738 3370544 3543999 1265408 1160960 0 0 795402 816032 0 0 418924 524811 565707 2585621 2542699 784923 1001300 4009872 5135134 527497 540968 3482375 4594166 X THE MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED (THE FOUNDATION) IS A MISSISSIPPI NONPROFIT CORPORATION, ORGANIZED FOR THE PURPOSE OF CREATING LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1917126 1160960 300 SEE SCHEDULE O. 1917126 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 11 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MS X X NIKKI SMITH 6013669474 607 HIGHLAND COLONY PARKWAY 100 RIDGELAND MS 39157 MICHAEL HILL CHAIR OF THE BOARD 2.00 X X 0 0 0 MICHAEL USHER IMMEDIATE PAST CHAIR/TREASURER 2.00 X X 0 0 0 JOSH SMITH VICE CHAIR 2.00 X X 0 0 0 JILL DALE SECRETARY 2.00 X X 0 0 0 MICHAEL ADCOCK DIRECTOR 2.00 X 0 0 0 LANDRY ADKINS DIRECTOR 2.00 X 0 0 0 JEFF COX DIRECTOR 2.00 X 0 0 0 SUNNY DESAI DIRECTOR 2.00 X 0 0 0 CHRIS ESPY DIRECTOR 2.00 X 0 0 0 TONDRA HALL DIRECTOR 2.00 X 0 0 0 MAMIE HERRON DIRECTOR 2.00 X 0 0 0 BILL IUPE DIRECTOR 2.00 X 0 0 0 STEPHEN KENNEDY DIRECTOR 2.00 X 0 0 0 JAY KNIGHT DIRECTOR 2.00 X 0 0 0 SOPHIE LAMPTON DIRECTOR 2.00 X 0 0 0 LEE MITCHELL DIRECTOR 2.00 X 0 0 0 CRAIG PETERHANSEN DIRECTOR 2.00 X 0 0 0 ANDY REEVES DIRECTOR 2.00 X 0 0 0 MICHAEL ROZIER DIRECTOR 2.00 X 0 0 0 DR JASMINE SANDHU DIRECTOR 2.00 X 0 0 0 SCOTT SHOEMAKER DIRECTOR 2.00 X 0 0 0 JENNIE SIMMONS DIRECTOR 2.00 X 0 0 0 DR SPENCER SULLIVAN DIRECTOR (THRU 1/1/24) 2.00 X 0 0 0 WILL VAN KIRK DIRECTOR 2.00 X 0 0 0 LINDSAY VARNADOE DIRECTOR 2.00 X 0 0 0 JERRY SULLIVAN DIRECTOR 2.00 X 0 0 0 STACI TYLER DIRECTOR 2.00 X 0 0 0 ALLISON TYLER PRESIDENT AND CEO 40.00 X 167246 0 4580 167246 0 4580 1 0 1 0 0 1722531 1718419 332256 3440950 WISH ASSIST FEE 900099 300 300 300 126487 126487 175023 1722531 198761 -23738 -23738 3543999 300 0 102749 100000 100000 1060960 1060960 185555 107622 27833 50100 533664 311719 76955 144990 8293 4847 1192 2254 37398 21823 5423 10152 51122 29808 7446 13868 4733 4733 868 868 11851 5151 6700 85650 53397 9260 22993 21828 3505 4292 14031 87470 48676 16206 22588 18803 4223 989 13591 29693 3774 5471 20448 898 524 131 243 2634 954 237 1443 NATIONAL DUES 262724 153431 38095 71198 MERCHANT AND BANK FEES 20204 3244 3973 12987 MISCELLANEOUS 17122 2750 3367 11005 MEMBERSHIP DUES 1229 718 178 333 2542699 1917126 206649 418924 1095029 837405 993834 989645 347136 350264 31109 44452 17976 58088 29872 29872 898 0 1175471 2579680 348419 275600 4009872 5135134 144198 200479 383299 340489 527497 540968 X 3161128 4323708 321247 270458 3482375 4594166 4009872 5135134 1001300 110491 0 X 0 1 X 1 0 X 1500525 2334445 2764119 2826546 3440950 12866585 1500525 2334445 2764119 2826546 3440950 12866585 260255 12606330 36 20 17 42088 126487 168648 56216 103559 304476 621233 175023 1260507 14295740 1100 0.88180 0.87940 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING AND OTHER INCOME - 2019 AMOUNT: $ 56,216. 2020 AMOUNT: $ 103,559. 2021 AMOUNT: $ 304,476. 2022 AMOUNT: $ 621,233. 2023 AMOUNT: $ 175,023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29872 29872 0 0 RIGHT-OF-USE ASSETS - OPERATING 275600 275600 DUE TO NATIONAL 7457 DUE TO OTHER CHAPTERS 37800 LEASE LIABILITY - OPERATING 285237 LEASE LIABILITY - FINANCING 9995 340489 X 3870631 110491 217009 327500 3543131 868 868 3543999 2758840 217009 217009 2541831 868 868 2542699 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MISSISSIPPI TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE 501(C)(3) AND MISSISSIPPI TAX PROVISIONS. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. EVENING OF WISHES GALA 481116 455898 25218 32250 800 4563 STARVILLE EVENING OF WISHES 239323 238800 523 2350 17122 200 4782 12 1177115 1027833 149282 1850 12304 24917 75027 8100 14496 1897554 1722531 175023 1850 12304 27267 124399 9100 23841 198761 -23738 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHOENIX AZ 85016 860481941 501 C 3 100000 0 WISH FULFILLMENT FUND 1 0 WISHES GRANTED 109 728704 332256 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE ORGANIZATION DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, HOWEVER, CASH ASSISTANCE IN THE FORM OF PREPAID CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (I.E. MEALS, TIPS, GAS, ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE PREPAID CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE OF THE FUNDS. ANY UNUSED FUNDS AT THE END OF THE TRIP REVERT BACK TO THE ORGANIZATION. SCH I, PART II, LINE 1 AS PART OF THE NATIONAL ORGANIZATION'S WISH FULFILLMENT FUND, CHAPTERS MAY DONATE FUNDS TO OTHER CHAPTERS TO UNDERWRITE THE COST OF WISHES. X X X 0 0 0 0 0 0 0 1 0 ALLISON TYLER PRESIDENT AND CEO 146246 0 21000 0 0 0 3345 0 1235 0 171826 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINES THE BONUS AMOUNT OF THE CEO BASED ON CHAPTER PERFORMANCE. THE PERCENTAGE IS AT THEIR DISCRETION. X WISH ITEMS 91 332256 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A THE MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A CRITICAL MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS TO VISIT A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. THE MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED HAS GRANTED 109 WISHES IN FISCAL YEAR 2024. TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $1,255,459. OF THIS AMOUNT, $547,368 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS, SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSES. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $217,009 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD. THE EXECUTIVE COMMITTEE'S ROLE IS TO PLAN FOR THE WORK OF THE BOARD AND DELEGATE BOARD WORK TO BOARD STANDING COMMITTEES; TO MONITOR AND EVALUATE BOARD OPERATIONS; TO TAKE REQUIRED ACTION ON ROUTINE OR EMERGENCY MATTERS, WITH THE DELEGATED POWERS AND AUTHORITIES OF THE FULL BOARD, WHEN THE BOARD IS NOT IN SESSION. THE FULL BOARD MUST BE INFORMED OF AND RATIFY ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO. THE FORM 990 WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO ALL VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA FOR EACH OFFICER, EMPLOYEE, BOARD MEMBER, AND VOLUNTEER. SUCH STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE THEN SUBMITTED TO AND REVIEWED BY THE VOLUNTEER MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT/CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST OF WHICH THE PRESIDENT/CEO BECOMES AWARE INCLUDES, BUT ARE NOT LIMITED TO, THE FOLLOWING (1) DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERESTED PERSON (2) FULLY DISCLOSING CONFLICTING INTERESTS TO THE BOARD (3) THE CONFLICTED PERSON RECUSES HIMSELF-HERSELF FROM DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION, AND (4) TAKING APPROPRIATE ACTIONS WARRANTED BY THE CONFLICT AS RECOMMENDED BY THE BOARD UP TO AND INCLUDING TERMINATION OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS THE ONLY DOCUMENT AVAILABLE ON THE WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.