2025-05-09T13:05:15-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 222710919 MAKE-A-WISH FOUNDATION OF CONNECTICUT INC MAKE 2032619044 56 COMMERCE DRIVE TRUMBULL CT 06611 PAMELA KEOUGH PRESIDENT & CEO 2032619044 2025-05-08 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-05-08 2023 2025-03-06 01:10:19Z PAMELA KEOUGH 56 COMMERCE DRIVE TRUMBULL CT 06611 10173505 0 X WISH.ORG/CT X 1986 CT TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 23 300 0 0 6005012 6374013 0 3000 -75591 290977 -6282 938 5923139 6668928 2523767 3000117 0 0 2043427 2123684 34637 34 1240118 1510250 1664471 6112081 6788306 -188942 -119378 14057681 14120022 2644982 2588856 11412699 11531166 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4875614 3000117 3000 SEE SCHEDULE O. 4875614 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CT X X PAMELA KEOUGH 2032619044 56 COMMERCE DRIVE TRUMBULL CT 06611 TRACEY YURKO CHAIR 2.00 X X 0 0 0 PAUL STEVELMAN VICE CHAIR 2.00 X X 0 0 0 JEFFREY FUHRMAN SECRETARY 2.00 X X 0 0 0 KIM ANDERSON TREASURER (THRU 7/17/24) 3.00 X X 0 0 0 ROBYN HUNTER TREASURER (STARTED 7/17/24) 3.00 X X 0 0 0 STEVEN BROWN DIRECTOR 1.00 X 0 0 0 MICHAEL DAGLIO DIRECTOR 1.00 X 0 0 0 ALYSSA HARVEY DAWSON DIRECTOR 1.00 X 0 0 0 ROBIN HAYES DIRECTOR 1.00 X 0 0 0 THOMAS JANKOVICH DIRECTOR 1.00 X 0 0 0 ANDREW PHILLIP DIRECTOR 2.00 X 0 0 0 REGINA RUSH-KITTLE DIRECTOR 1.00 X 0 0 0 ANNE TSENG DIRECTOR 1.00 X 0 0 0 ROBYN WHITTINGHAM DIRECTOR 2.00 X 0 0 0 STEVE WOLOWITZ DIRECTOR 2.00 X 0 0 0 DEAN KIMBER DIRECTOR 2.00 X 0 0 0 KIMBERLY LUMIA DIRECTOR 2.00 X 0 0 0 MELISSA SKOTTEGAARD DIRECTOR 1.00 X 0 0 0 NIALL BYRNE DIRECTOR 2.00 X 0 0 0 JAMES BARNETT DIRECTOR 1.00 X 0 0 0 RHONDA VETERE DIRECTOR 1.00 X 0 0 0 KAREN FARRELL DIRECTOR 1.00 X 0 0 0 BROOKS BORCHERDING DIRECTOR (THRU 10/30/23) 1.00 X 0 0 0 SHERRI DAVIS-GOOGE DIRECTOR (THRU 8/19/24) 1.00 X 0 0 0 DR KERRY MOSS DIRECTOR (THRU 2/8/24) 2.00 X 0 0 0 SONJA NARCISSE DIRECTOR (THRU 6/6/24) 1.00 X 0 0 0 JOHN PAPA DIRECTOR (THRU 10/6/23) 1.00 X 0 0 0 PAMELA KEOUGH PRESIDENT AND CEO 40.00 X 233248 0 27257 CATHY LAPORTA CHIEF OPERATING OFFICER 40.00 X 133838 0 17695 TARA NAVARA CHIEF DEVELOPMENT OFFICER 40.00 X 167325 0 5565 KIMBERLY PUGH MAJOR GIFTS OFFICER 40.00 X 127955 0 12917 KIMBERLY SMITH DR OF CORP/COMMUNITY GIVING 40.00 X 113134 0 18132 775500 0 81566 5 0 1 0 0 1441 1090863 323768 4957941 1281919 6374013 WISH ASSIST FEES 900099 3000 3000 3000 210625 210625 3252987 3161885 10750 91102 -10750 80352 80352 331942 1090863 331942 0 OTHER REVENUE 900099 938 938 938 6668928 3000 0 291915 3000117 3000117 642140 327491 96321 218328 1224036 624258 183606 416172 36867 18802 5530 12535 70945 36182 10642 24121 149696 76345 22454 50897 37564 6358 1385 29821 85284 77284 8000 34 34 41304 41304 169072 89779 62023 17270 1868 1868 311694 172572 23978 115144 55141 25110 6627 23404 115615 58964 17342 39309 13151 3497 4325 5329 52973 12518 8334 32121 65271 33288 9791 22192 197129 100536 29569 67024 14201 36 14141 24 CHAPTER DUES 413694 289586 57917 66191 BAD DEBT EXPENSE 50000 50000 MERCHANT FEES 38663 1 38662 MEMBERSHIP DUES 1847 175 1672 6788306 4875614 672574 1240118 213094 144212 902417 157630 836018 746379 809 457 21911 214607 234299 8365042 705250 7329063 7659792 4263539 4648813 298134 506529 14057681 14120022 384155 467404 54162 17791 2081060 1984419 125605 119242 2644982 2588856 X 10051485 9966048 1361214 1565118 11412699 11531166 14057681 14120022 X -119378 367172 -157644 28317 X 0 1 X 1 0 X 5394431 5258560 5702981 6005012 6374013 28734997 5394431 5258560 5702981 6005012 6374013 28734997 1229290 27505707 240040 201538 322889 172859 210625 1147951 248506 102336 237957 281681 332880 1203360 31086308 5100 0.88480 0.88960 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 248,506. 2020 AMOUNT: $ 102,336. 2021 AMOUNT: $ 237,957. 2022 AMOUNT: $ 280,976. 2023 AMOUNT: $ 331,942. OTHER - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 705. 2023 AMOUNT: $ 938. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469291 66140 535431 461099 28192 20000 469291 519320 -48222 9999 461099 467136 52184 519320 429471 37665 467136 0.00000 0.55725 0.44275 0 0 1367449 1367449 6711304 528618 6182686 251860 176632 75228 34429 34429 7659792 DUE TO NATIONAL 12155 DUE TO OTHER CHAPTERS 67219 LEASE LIABILITY - OPERATING 39868 119242 X 7791858 367172 768745 28317 1164234 6627624 41304 41304 6668928 7673391 926389 926389 6747002 41304 41304 6788306 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED TO INVESTMENTS IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT ANY WISH-GRANTING ACTIVITIES OF THE FOUNDATION. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CONNECTICUT 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 CONNECTICUT JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST 28,317. WISH NIGHT 820627 667985 152642 807 4453 80770 44136 22476 EVENING OF WISHES GALA 366090 209072 157018 6407 125230 1371 8044 15966 8 236088 213806 22282 3631 5437 8052 800 4362 1422805 1090863 331942 10845 135120 90193 52980 42804 331942 0 1 WISHES GRANTED 272 364636 2635481 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT. 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 X X 0 0 0 0 0 0 0 1 0 PAMELA KEOUGH PRESIDENT AND CEO 206929 0 26319 0 0 0 8879 0 18378 0 260505 0 0 0 TARA NAVARA CHIEF DEVELOPMENT OFFICER 152829 0 14496 0 0 0 5200 0 365 0 172890 0 0 0 CATHY LAPORTA CHIEF OPERATING OFFICER 121857 0 11981 0 0 0 5148 0 12547 0 151533 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED A NON-FIXED BONUS TO THE PRESIDENT/CEO, THE CHIEF DEVELOPMENT OFFICER, AND THE REST OF THE STAFF. THE BONUS GIVEN IS CALCULATED USING A FORMULA BASED ON OVERALL PERFORMANCE OF THE ORGANIZATION IN MEETING ITS VARIOUS STATED GOALS. THE BONUS WAS AT THE DISCRETION OF THE BOARD. X 1 14619 FMV X WISH-RELATED 633 1265050 FMV X SPECIAL EVENTS 2 2250 FMV 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: 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 CONNECTICUT GRANTED 272 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $5,407,076. OF THIS AMOUNT, $536,747 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 EXECUTIVE COMMITTEE IS A COMMITTEE OF THE BOARD AND IS RESPONSIBLE FOR EXECUTING THE POLICY OF THE BOARD IN ROUTINE MATTERS DURING INTERVALS BETWEEN BOARD MEETINGS. THE MEMBERS INCLUDE THE BOARD CHAIR, BOARD VICE CHAIR, BOARD SECRETARY, BOARD TREASURER AND THE PRESIDENT AND CEO OF THE CHAPTER. 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 AND EXECUTIVE COMMITTEE. A COPY OF THE COMPLETE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR APPROVAL 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 COORDINATOR 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 CONFLICTS 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 15 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 THE MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION 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. FOR ALL OTHER OFFICERS AND KEY EMPLOYEES, THE CEO REVIEWED COMPARABLE SALARIES IN THE REGION AND WITHIN MAKE-A-WISH TO DETERMINE THE SALARY INCREASES. ONCE DETERMINED, IT WAS REVIEWED AND APPROVED BY THE TREASURER. OVERALL SALARY BUDGET IS REVIEWED AND APPROVED BY THE BOARD AND DOCUMENTED. THIS PROCESS WAS LAST COMPLETED IN FISCAL 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 28,317.