2025-04-30T11:58:57-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-09-01 450393770 MAKE-A-WISH FOUNDATION OF NORTH DAKOTA MAKE 7012809474 4143 26TH AVENUE SOUTH 104 FARGO ND 58104 BILLI JO ZIELINSKI PRESIDENT AND CEO 7012809474 2025-04-29 1 1 HEIDI TATRO P01591796 6123764500 2025-04-29 2023 2025-03-06 01:10:19Z BILLI JO ZIELINSKI 4143 26TH AVENUE SOUTH 104 FARGO ND 58104 3154495 0 X WISH.ORG/NORTHDAKOTA X 1986 ND TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 18 18 8 185 0 0 1524336 1679407 400 0 214122 287643 -15454 -11797 1723404 1955253 675576 796887 0 0 601521 635021 289 0 256676 464164 448839 1741550 1880747 -18146 74506 5840502 6311149 293066 213728 5547436 6097421 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1296453 796887 0 SEE SCHEDULE O 1296453 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 8 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 ND X X BILLI JO ZIELINSKI 7012809474 4143 26TH AVENUE SOUTH 104 FARGO ND 58104 VANESSA LYSTAD CHAIR 2.00 X X 0 0 0 JOSH HERBOLD CHAIR-ELECT/VICE-CHAIR 2.00 X X 0 0 0 PASTOR BRUCE VOLD SECRETARY 2.00 X X 0 0 0 TANYA COX TREASURER 2.00 X X 0 0 0 DJ CAMPBELL IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 ERIN BEITELSPACHER DIRECTOR 2.00 X 0 0 0 DAN CONRAD DIRECTOR 1.00 X 0 0 0 WESTON DRESSLER DIRECTOR 1.00 X 0 0 0 ANTHONY DUDAS DIRECTOR 1.00 X 0 0 0 CHRIS GAUTHIER DIRECTOR 1.00 X 0 0 0 CASSIE GERHARDT DIRECTOR 1.00 X 0 0 0 BONNIE GOLDSBERRY DIRECTOR 1.00 X 0 0 0 CODY JOHNSON DIRECTOR 1.00 X 0 0 0 DON MORGAN DIRECTOR 1.00 X 0 0 0 KRISANN NORBY-JAHNER DIRECTOR 1.00 X 0 0 0 SID SPAETH DIRECTOR 1.00 X 0 0 0 KIRA STENEHJEM NOLL DIRECTOR 1.00 X 0 0 0 DUSTY ZIMMERMAN DIRECTOR 1.00 X 0 0 0 BILLI JO ZIELINSKI PRESIDENT AND CEO 45.00 X 116370 0 15534 116370 0 15534 1 0 0 0 0 194709 1484698 204681 1679407 149541 149541 1185029 1046927 138102 138102 138102 140518 194709 152315 -11797 -11797 1955253 0 0 275846 35000 35000 761887 761887 150516 75710 43348 31458 398972 200684 114904 83384 11141 5603 3209 2329 28203 14186 8123 5894 46189 23233 13302 9654 32832 2380 29463 989 38828 38828 19661 996 9751 8914 31942 350 31592 73446 39582 10527 23337 9326 1750 6876 700 72232 36333 20803 15096 11529 858 3460 7211 14085 2492 4349 7244 5845 2940 1683 1222 CHAPTER DUES 130187 91131 18226 20830 MERCHANT FEES 4541 4541 MEMBERSHIP DUES 4385 1338 766 2281 1880747 1296453 327618 256676 445729 641812 45614 30706 99 7078 6612 36020 42027 86853 80691 7804 6162 5133100 5481992 165058 101838 5840502 6311149 57200 57535 235866 156193 293066 213728 X 4600947 5035781 946489 1061640 5547436 6097421 5840502 6311149 74506 479027 -3548 0 X 0 1 X 1 0 X 915343 1122022 1423670 1524336 1679407 6664778 915343 1122022 1423670 1524336 1679407 6664778 689132 5975646 115804 99066 115024 136221 149541 615656 1400 40637 79641 89951 140518 352147 7632581 700 0.78290 0.77960 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 580. 2020 AMOUNT: $ 39,942. 2021 AMOUNT: $ 79,641. 2022 AMOUNT: $ 89,951. 2023 AMOUNT: $ 140,518. GROSS SALE OF INVENTORY - 2019 AMOUNT: $ 820. 2020 AMOUNT: $ 154. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. OTHER INCOME - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. GROSS GAMING - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 541. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 612217 55000 91558 16273 742502 518305 44902 49010 612217 604576 -70770 15501 518305 524253 5000 89480 14157 604576 466567 10000 60072 12386 524253 0.00000 0.65900 0.34100 0 0 768 457 311 86085 80234 5851 6162 DUE TO OTHER CHAPTERS 22329 DUE TO NATIONAL 46007 LEASE LIABILITY - OPERATING 87857 156193 X 2655989 479027 248740 727767 1928222 38828 -11797 27031 1955253 2106004 252288 11797 264085 1841919 38828 38828 1880747 PART V, LINE 4: THE TEMPORARY AND PERMANENT ENDOWMENTS ARE INTENDED TO BE USED FOR WISH GRANTING. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NORTH DAKOTA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE -11,797. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE 11,797. GALA BISMARCK WORLD OF WISHES 180007 115821 64186 7501 1713 9345 1870 49290 GALA FARGO WINE & WISHES 151420 75088 76332 6979 23894 25544 26105 2 3800 3800 74 335227 194709 140518 14480 1713 33239 27414 75469 152315 -11797 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHEONIX AZ 850164360 860481941 501(C)(3) 35000 0 WISH FULFILLMENT FUND 1 0 WISHES GRANTED 61 106626 655261 FMV TRAVEL, M&E AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEETS ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY WISH GRANTING VOLUNTEERS AND/OR STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT AND, IF APPLICABLE, EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS. WISH EXPENSES ARE GENERATED BY WISH FULFILLMENT STAFF AND REVIEWED AND APPROVED BY WISH MANAGEMENT TO ENSURE THAT COSTS ALIGN WITH THE WISH BUDGET. ONCE THE WISH HAS BEEN GRANTED AND ALL EXPENSES PAID, THE WISH FILE IS CLOSED. X WISH RELATED 171 187516 FMV X SPECIAL EVENTS 44 17165 FMV 0 0 1 1 PART I, LINE 32B: WHEELS FOR WISHES PROGRAM THROUGH CAR DONATION FOUNDATION FORM 990, PART III, LINE 4A IT IS THE FOUNDING PRINCIPLE OF OUR VISION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD, BETWEEN THE AGES OF 2 1/2 AND 18. FOR WISH KIDS, JUST THE ACT OF MAKING THEIR WISH COME TRUE CAN GIVE THEM THE COURAGE TO COMPLY WITH THEIR MEDICAL TREATMENTS. WITH OUR WISH MAKING PROCESS WE STRIVE TO BRING A SENSE OF EXCITEMENT AND HOPE DURING EXTREMELY DIFFICULT TIMES AND DELIVER A JOYFUL LIFE CHANGING EXPERIENCE WHETHER THE WISH IS A PRINCESS PARTY, SWIM WITH THE DOLPHINS, OR THE COUNTLESS OTHER POSSIBILITIES DREAMED UP BY THE MAGICAL MIND OF A CHILD. THE MAKE-A-WISH FOUNDATION OF NORTH DAKOTA GRANTED 61 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF THE WISHES FOR THE FISCAL YEAR WAS $1,413,815. OF THIS AMOUNT, $117,363 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 EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THIS AMOUNT BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 1A THE STANDING EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM IS REVIEWED BY THE FOUNDATION'S PRESIDENT AND CEO. THE RETURN IS THEN PRESENTED TO THE FINANCE AND INVESTMENT OR EXECUTIVE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS 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 AND OUTREACH MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT AND CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT AND CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT AND 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 ANNUALLY, THE PRESIDENT AND CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT IS REVIEWED DURING THE PERFORMANCE EVALUATION AND REVIEW PROCESS AND AGAINST NATIONAL BENCHMARKING SALARY STUDIES, CHAPTER SURVEYS DONE EVERY THREE YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND LOCAL AND REGIONAL SURVEY DATA CONDUCTED BY STATED ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE EXECUTIVE COMMITTEE AND THE BOARD'S DISCUSSIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT IS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTE ON IT, AND THE COMPARABILITY DATA RELIED UPON AS WELL AS HOW IT WAS OBTAINED. THIS PROCESS WAS LAST PERFORMED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.