2025-03-20T18:00:18-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 363422138 MAKE-A-WISH FOUNDATION OF ILLINOIS INC MAKE 3126029474 200 WEST MONROE STREET 1801 CHICAGO IL 60606 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 3126029474 2025-03-14 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-03-10 2023 2025-03-06 01:10:19Z STEPHANIE SPRINGS 200 WEST MONROE STREET 1801 CHICAGO IL 60606 14541491 0 X WISH.ORG/ILLINOIS X 1986 IL TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 26 26 68 1311 0 0 12799977 12380068 10800 4300 186565 771201 28650 427108 13025992 13582677 7790993 7853324 0 0 5195499 5335608 0 0 1946340 2064735 2164731 15051227 15353663 -2025235 -1770986 19783797 20148091 1463543 2324754 18320254 17823337 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 10757756 7853324 4300 18,000+ LIFE-CHANGING WISHES HAVE BEEN GRANTED SINCE INCEPTION IN 1985 AND 790 WERE GRANTED WITHIN THE LAST YEAR. CHILDREN WITH CRITICAL ILLNESSES RECEIVE A LIFE CHANGING EXPERIENCE THAT DELIVERS A UNIQUE WISH JOURNEY TO THE WISH KID AND THEIR FAMILY, ENHANCING THE QUALITY OF LIFE FOR THE CHILD AND THEIR FAMILY BY PROMOTING RESILIENCE AND INCREASING WELL-BEING. 10757756 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 1 1 68 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X STEVEN STIVERS COO 3126029474 200 WEST MONROE STREET 1801 CHICAGO IL 60606 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 40.00 X 373479 0 13697 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 40.00 X 217563 0 683 VICTORIA GUSTER-HINES CHIEF OPER. OFFICER (THRU 2/2024) 40.00 X 200682 0 9391 RYAN BLACKBURN VP MISSION DELIVERY 40.00 X 175411 0 25559 LAURIE HONZA VP MARKETING 40.00 X 138989 0 2842 SUSAN ZELLNER IND GIVING DIR (THRU 11/2023) 40.00 X 122283 0 15320 WENDY SCHULTZ CORP GIVING DIR (THRU 11/2023) 40.00 X 115891 0 12233 ANDREA SUDERSKI SENIOR FINANCE DIRECTOR 40.00 X 119929 0 2303 STEVEN STIVERS CHIEF OPER. OFFICER (BEGAN 7/2024) 40.00 X 0 0 0 MICHAEL WARMUTH CHAIR 2.00 X X 0 0 0 THOMAS SOUTH VICE CHAIR 2.00 X X 0 0 0 AMANDA WORTHINGTON VICE CHAIR 2.00 X X 0 0 0 MICHELE BOOTH CORPORATE DOCUMENTS OFFICER 2.00 X X 0 0 0 TODD RICHARDS TREASURER 2.00 X X 0 0 0 DOUG BARNARD DIRECTOR 2.00 X 0 0 0 DARRYL BUIKEMA DIRECTOR 2.00 X 0 0 0 JESSI CORCORAN DIRECTOR 2.00 X 0 0 0 LEONARD DACANAY DIRECTOR 2.00 X 0 0 0 JERRY DARKO DIRECTOR 2.00 X 0 0 0 EARL FLACK DIRECTOR 2.00 X 0 0 0 MATT HERTKO DIRECTOR 2.00 X 0 0 0 AARON MARTELL DIRECTOR 2.00 X 0 0 0 PAUL MARTINO DIRECTOR 2.00 X 0 0 0 JASON MASLAN DIRECTOR 2.00 X 0 0 0 LINDA MCGOVERN DIRECTOR 2.00 X 0 0 0 JEFF MURPHY DIRECTOR 2.00 X 0 0 0 PAT NASH DIRECTOR 2.00 X 0 0 0 JEAN NIEMI DIRECTOR 2.00 X 0 0 0 ALETHA NOONAN DIRECTOR 2.00 X 0 0 0 ANDY PASTERNAK DIRECTOR 2.00 X 0 0 0 JENNIFER SAMPSON DIRECTOR 2.00 X 0 0 0 JOHN SBRAGIA DIRECTOR 2.00 X 0 0 0 CHRISTINE TORRES DIRECTOR 2.00 X 0 0 0 BRENNAN WARREN DIRECTOR 2.00 X 0 0 0 MATT WESTERLUND DIRECTOR 2.00 X 0 0 0 1464227 0 82028 8 0 1 0 WINDY CITY LIMOUSINE 2801 S 25TH AVE BROADVIEW IL 60155 LIMO RIDES FOR WISHES 296979 JOHN STAMOS PRODUCTIONS INC 1801 CENTURY PARK EAST SUITE 1080 LOS ANGELES CA 90067 ENTERTAINMENT FOR WISH BALL 150000 2 2431855 9948213 3880075 12380068 WISH ASSIST FEES 900099 4300 4300 4300 593646 593646 227000 9890 49142 10193 177858 -303 177555 177555 1287811 2431855 897579 390232 390232 3800 1900 1900 1900 OTHER INCOME 900099 34976 34976 34976 13582677 4300 0 1198309 7853324 7853324 948716 137937 555553 255226 3726422 1308140 1453165 965117 33283 20487 6878 5918 369068 127284 149247 92537 258119 99275 101756 57088 5095 5095 53330 53330 112571 38288 24491 49792 1283 176 1107 198723 90360 24452 83911 118495 33026 30724 54745 205523 93902 53712 57909 40222 15410 1712 23100 60164 26807 8029 25328 4791 4791 37856 14401 14574 8881 2250 250 2000 NATIONAL DUES 1128000 789600 157920 180480 PROMOTIONAL GIFT ITEMS 133959 103563 6707 23689 MERCHANT/BANK FEES 54987 54987 MISCELLANEOUS 4047 4670 -2569 1946 3435 856 2579 15353663 10757756 2649567 1946340 1802746 626095 5924990 3927119 910548 1558323 21684 22277 231388 325444 242146 139635 60652 102511 10352127 12028978 501346 1535660 19783797 20148091 1086432 1008396 377111 1316358 1463543 2324754 X 12872635 11077631 5447619 6745706 18320254 17823337 19783797 20148091 -1770986 1274069 0 X 0 1 X 1 0 X 11936788 13432690 11942987 12799977 12380068 62492510 11936788 13432690 11942987 12799977 12380068 62492510 2714623 59777887 297911 352088 241528 515920 593646 2001093 315690 549581 758853 1231173 1326587 4181884 68675487 22975 0.87040 0.87210 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2019 AMOUNT: $ 285,415. 2020 AMOUNT: $ 546,163. 2021 AMOUNT: $ 720,386. 2022 AMOUNT: $ 1,200,198. 2023 AMOUNT: $ 1,287,811. GROSS GAMING REVENUE - 2019 AMOUNT: $ 4,550. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 18,465. 2022 AMOUNT: $ 4,650. 2023 AMOUNT: $ 3,800. OTHER INCOME - 2019 AMOUNT: $ 25,725. 2020 AMOUNT: $ 3,418. 2021 AMOUNT: $ 20,002. 2022 AMOUNT: $ 26,325. 2023 AMOUNT: $ 34,976. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4537098 200208 700550 227000 23446 5187410 4328886 100000 292175 162750 21213 4537098 5130682 100000 -745796 130829 25171 4328886 4225685 270000 777062 125000 17065 5130682 4115499 48000 275998 189000 24812 4225685 0.00000 0.80536 0.19464 0 0 7360 302 7058 188119 108623 79496 46667 30710 15957 102511 DUE FROM NATIONAL 393222 DUE FROM OTHER CHAPTERS 17231 SECURITY DEPOSITS 71335 RIGHT-OF-USE ASSETS - OPERATING 1024182 RIGHT-OF-USE ASSETS - FINANCING 29690 1535660 DUE TO NATIONAL 28399 DUE TO OTHER CHAPTERS 189023 LEASE LIABILITY - OPERATING 1067441 LEASE LIABILITY - FINANCING 31495 1316358 X 16505976 1274069 1702560 2976629 13529347 53330 53330 13582677 17002893 1702560 1702560 15300333 53330 53330 15353663 PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT WISH GRANTING AND REFERRAL OUTREACH. THE TEMPORARILY RESTRICTED PORTION IS THE EXPENDABLE INCOME. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND ILLINOIS TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 205 OF THE ILLINOIS REVENUE AND TAXATION CODE. 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 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. WISH BALL 2937434 1914072 1023362 68432 208180 184749 263252 I WISH TO PARTY 283134 114013 169121 38148 25892 7350 6775 3 499098 403770 95328 75365 2550 16886 3719666 2431855 1287811 181945 234072 194649 286913 897579 390232 1 WISHES GRANTED 790 1154259 6699065 FMV TRAVEL, ACTIVITIES, AND MERCHANDISE 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 ORGANIZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES. HOWEVER, CASH ASSISTANCE IN THE FORM OF DECLINING BALANCE CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (E.G. MEALS, TIPS, GAS, ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE FOR THE FUNDS. X X X X 0 0 0 0 0 0 0 1 0 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 301365 0 65918 0 6196 0 5322 0 8375 0 387176 0 0 0 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 206541 0 10225 0 797 0 0 0 683 0 218246 0 0 0 VICTORIA GUSTER-HINES CHIEF OPER. OFFICER (THRU 2/2024) 188443 0 11151 0 1088 0 1208 0 8183 0 210073 0 0 0 RYAN BLACKBURN VP MISSION DELIVERY 158771 0 16430 0 210 0 2147 0 23412 0 200970 0 0 0 PART I, LINE 7 INDIVIDUALS ON THE LEADERSHIP TEAM ARE INCLUDED IN A PERFORMANCE INCENTIVE PLAN, WHICH HAS COMPONENTS THAT INTEGRATE WITH THE CEO INCENTIVE PLAN. THE PAYOUTS ARE BASED ON INDIVIDUAL PERFORMANCE GOALS AND SHARED GOALS. X 25 166082 SELLING PRICE X MEALS & THEME PARK TICKETS 321 2401859 FMV X AIRFARE 113 529357 FMV X EVENT AUCTION 426 389707 FMV X WISH ACTIVITIES & MERCH 419 363184 FMV X PROPERTY & EQUIPMENT 62 29886 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL OF THE OFFICERS OF THE BOARD, WITH THE CHAIR OF THE BOARD SERVING AS THE CHAIR OF THE EXECUTIVE COMMITTEE, AND THE CHAIR OF EACH OF THE OTHER COMMITTEES OF THE BOARD, WITH THE EXCEPTION OF THE COMPENSATION COMMITTEE. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR EXPEDITING ADMINISTRATIVE AND COMMUNICATION MATTERS AFFECTING THE BOARD, EVALUATING THE FOUNDATION'S CEO ON AN ANNUAL BASIS, DETERMINING BOARD COMMITTEE EFFECTIVENESS AND DETERMINING BOARD COMPLIANCE WITH GOVERNANCE POLICIES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S CHIEF OPERATING OFFICER AND SENIOR FINANCE DIRECTOR WORKED CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM TO PREPARE THE RETURN. THE FINAL FORM 990 WAS REVIEWED BY THE CEO AND FINANCE COMMITTEE AND DISCUSSED WITH THE FINANCE STAFF. THE FINANCE COMMITTEE VOTED TO APPROVE THE FORM FOR FILING. SUBSEQUENT TO ITS REVIEW, THE FINANCE COMMITTEE REPORTED BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED WITH THE IRS. 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 TALENT TEAM IF THEY ARE FROM VOLUNTEERS, AND THE CEO AND COO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CEO AND COO. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST OF WHICH THE CEO AND COO 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 15 15A: THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS ACCOUNTABLE FOR APPROVING THE CEO'S COMPENSATION PACKAGE. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. IT ALSO APPROVES THE INCENTIVE TERMS FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, VP OF MISSION DELIVERY, AND VP OF MARKETING. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE CEO'S COMPENSATION PACKAGE AND LEADERSHIP TEAM INCENTIVE TERMS. THE COMPENSATION COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE AND IS TASKED WITH MAKING RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE ON THE TOTAL COMPENSATION PACKAGE FOR THE CEO AND INCENTIVE PAYOUTS FOR THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE CONSISTS OF AT LEAST 3 BOARD MEMBERS AND A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS PROFESSIONAL ("INDEPENDENT PROFESSIONAL"), CURRENTLY KORN FERRY. AS SUPPORT FOR THE CEO'S COMPENSATION PACKAGE, COMPARABILITY DATA IS OBTAINED FROM KORN FERRY (I.E. TOTAL COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR SIMILAR JOB RESPONSIBILITIES). THIS DATA IS UPDATED ANNUALLY. THE EXECUTIVE COMMITTEE'S WRITTEN RECORDS RELATED TO COMPENSATION INCLUDE: 1) THE TERMS OF THE COMPENSATION ARRANGEMENTS; 2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND 3) DOCUMENTATION OF THE COMPENSATION DECISIONS MADE BY THE EXECUTIVE COMMITTEE. 15B: CEO APPROVES BASE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES BASED ON RECOMMENDATIONS FROM COO AND TALENT DIRECTOR. RECOMMENDATIONS ARE BASED ON PUBLICLY AVAILABLE MARKET DATA, INCLUDING FORMS 990 OF OTHER CHARITABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.