2026-03-03T16:27:56-06:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 582146828 MAKE-A-WISH FOUNDATION OF GEORGIA INC MAKE 7709169474 1775 THE EXCHANGE SE 200 ATLANTA GA 30339 TIMOTHY J EARLEY CHIEF EXECUTIVE OFFICER 7709169474 2026-02-25 1 1 LINDSEY PIGG P01268923 7819821001 2026-02-04 2024 2025-03-06 01:10:19Z TIMOTHY J EARLEY 1775 THE EXCHANGE SE 200 ATLANTA GA 30339 9541788 0 X WISH.ORG/GEORGIA X 1980 GA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 22 22 37 423 0 0 8759723 9066468 15300 19850 114935 89817 -95263 -26166 8794695 9149969 4722462 5293203 0 0 3057539 3048558 5106 25278 1459612 1353666 1335728 9138773 9702767 -344078 -552798 3683595 3213973 928393 929417 2755202 2284556 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6990426 5293203 19850 SEE SCHEDULE O. 6990426 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 37 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X MAKE-A-WISH OF AMERICA - SFS 7709169474 1775 THE EXCHANGE SE 200 ATLANTA GA 30339 JEFF FLOWERS BOARD CHAIR 3.00 X X 0 0 0 JEFF KOENIG BOARD TREASURER 2.00 X X 0 0 0 ROBERT BAKER BOARD SECRETARY 2.00 X X 0 0 0 BRUCE BARFIELD DIRECTOR 1.00 X 0 0 0 BRIAN BENSON DIRECTOR 1.00 X 0 0 0 DEBRA DENT DIRECTOR 1.00 X 0 0 0 ROBERT DITTY DIRECTOR 1.00 X 0 0 0 TAMMY FARLEY DIRECTOR 1.00 X 0 0 0 JAMES GARVIE DIRECTOR 1.00 X 0 0 0 TODD HARRIS DIRECTOR 1.00 X 0 0 0 DEBBIE HOWARD DIRECTOR 1.00 X 0 0 0 HELAINA JOLLY DIRECTOR 1.00 X 0 0 0 KENNETH LAMANNA DIRECTOR 1.00 X 0 0 0 MICHAEL MACON DIRECTOR 1.00 X 0 0 0 MARY MCCLAIN DIRECTOR 1.00 X 0 0 0 BONNIE SAWDEY DIRECTOR 1.00 X 0 0 0 PRITPAL SINGH DIRECTOR 1.00 X 0 0 0 RACHEL SOMERSTEIN DIRECTOR 1.00 X 0 0 0 ELIZABETH SPENCE DIRECTOR 1.00 X 0 0 0 JEFF UNTERREINER DIRECTOR 1.00 X 0 0 0 ZACHARY VIETRI DIRECTOR 1.00 X 0 0 0 LIZ WOLVERTON DIRECTOR 1.00 X 0 0 0 TIMOTHY EARLEY CHIEF EXECUTIVE OFFICER 40.00 X 300929 0 36942 VERONICA SHEEHAN CHIEF OPERATING OFFICER 40.00 X 143616 0 21626 LINDSI PEARSON CHIEF DEVELOPMENT OFFICER 40.00 X 146594 0 30991 MARY KATE SNIDER VP OF MISSION DELIVERY 40.00 X 116146 0 22826 707285 0 112385 4 0 1 0 0 12908 3129150 5924410 1880346 9066468 WISH ASSIST FEE 900099 19850 19850 19850 90097 90097 280 -280 -280 -280 365273 3129150 391539 -26266 -26266 OTHER INCOME 900099 100 100 100 9149969 19850 0 63651 5293203 5293203 511893 186329 151520 174044 2030023 680554 600887 748582 43249 15457 12777 15015 281191 102353 83233 95605 182202 66321 53932 61949 113895 105895 8000 25278 25278 150 150 56759 10420 36699 9640 3279 3279 156282 97576 23997 34709 38526 16805 6154 15567 162094 59002 47980 55112 15756 1201 6632 7923 31715 1154 22031 8530 701 255 208 238 30083 10950 8905 10228 749 749 CHAPTER DUES 640105 448073 89615 102417 MERCHANT FEES 59144 59144 MEMBERSHIP DUES 26039 24 1814 24201 BAD DEBT EXPENSE 451 300 151 9702767 6990426 1252729 1459612 150301 321239 1386586 1116683 1196426 804597 10 15015 115549 254784 233914 163189 439676 396908 47304 42768 553505 495698 3683595 3213973 344496 367555 66760 60515 517137 501347 928393 929417 X 1548644 1578631 1206558 705925 2755202 2284556 3683595 3213973 -552798 -170 82322 0 X 0 1 X 1 0 X 5634743 8317957 8298624 8759723 9066468 40077515 5634743 8317957 8298624 8759723 9066468 40077515 20753 40056762 1109 8098 63205 115241 90097 277750 205562 271179 409766 411949 365373 1663829 42019094 56100 0.95330 0.94690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 205,562. 2021 AMOUNT: $ 260,370. 2022 AMOUNT: $ 409,766. 2023 AMOUNT: $ 411,949. 2024 AMOUNT: $ 365,273. OTHER INCOME - 2021 AMOUNT: $ 10,809. 2024 AMOUNT: $ 100. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 294694 289642 5052 144982 107266 37716 42768 DUE FROM NATIONAL 296441 DUE FROM OTHER CHAPTERS 40557 SECURITY DEPOSIT 9249 RIGHT-OF-USE ASSETS - OPERATING 133499 RIGHT-OF-USE ASSETS - FINANCE 15952 495698 DUE TO NATIONAL 212512 DUE TO OTHER CHAPTERS 107084 LEASE LIABILITY - OPERATING 165124 LEASE LIABILITY - FINANCING 16627 501347 X 10315808 -170 1139893 1139723 9176085 150 -26266 -26116 9149969 10786454 1057571 26266 1083837 9702617 150 150 9702767 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE OF GEORGIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE GEORGIA 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 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, 2025 AND 2024. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -26,266. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 26,266. X X X X X 1 SJP PATEL VENTURES LLC 268 CAMBRIDGE AVE DECATUR GA 30030 GRANT WRITING CONSULTANT 0 213500 19000 194500 213500 19000 194500 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY GALA 25 1490111 1264147 225964 29237 150511 20773 42390 GALA 26 774105 773653 452 428 2879 10 1230207 1091350 138857 2147 59851 58227 898 24198 3494423 3129150 365273 31812 210362 58227 21671 69467 391539 -26266 1 WISHES GRANTED 506 768250 4524953 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 TIMOTHY EARLEY CHIEF EXECUTIVE OFFICER 236296 0 61315 0 3318 0 10594 0 26348 0 337871 0 0 0 LINDSI PEARSON CHIEF DEVELOPMENT OFFICER 146594 0 0 0 0 0 4715 0 26276 0 177585 0 0 0 VERONICA SHEEHAN CHIEF OPERATING OFFICER 143616 0 0 0 0 0 4455 0 17171 0 165242 0 0 0 PART I, LINE 7 A COMPONENT OF THE CEO'S COMPENSATION IS A BONUS CONTINGENT UPON ACHIEVING CERTAIN KPIS INCLUDING REVENUE, MISSION FULFILLMENT, AND BOARD/STAFF ENGAGEMENT. X WISH RELATED 710 1778657 FMV X SPECIAL EVENTS 128 101457 FMV X OTHER 5 232 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, DESCRIPTION OF PROGRAM SERVICE: 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 GEORGIA GRANTED 506 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $8,035,510. OF THIS AMOUNT, $1,045,084 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 THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE ORGANIZATION AND SUCH OTHER DIRECTORS AS THE BOARD DETERMINES BY RESOLUTION. BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD TO MANAGE THE AFFAIRS OF THE ORGANIZATION, EXCEPT TO THE EXTENT PROHIBITED BY THE ARTICLES, BYLAWS, OR APPLICABLE LAWOR WHERE SUCH POWER IS LIMITED BY RESOLUTION OF THE BOARD. THE DESIGNATION OF THE EXECUTIVE COMMITTEE AND THE DELEGATION OF AUTHORITY THERETO SHALL NOT OPERATE TO RELIEVE THE BOARD OF ANY RESPONSIBILITY IMPOSED UPON IT BY LAW. AS SUCH, THE EXECUTIVE COMMITTEE SHALL KEEP THE BOARD FULLY INFORMED BOTH OF ITS ACTIVITIES AND OF THE AFFAIRS OF THE ORGANIZATION, AND ALL ACTIONS BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD NOT LATER THAN AT THE NEXT MEETING OF THE BOARD FOLLOWING SUCH ACTION. WHENEVER REASONABLY POSSIBLE, THE MOST SIGNIFICANT OR MATERIAL MATTERS SHALL BE BROUGHT BEFORE THE BOARD FOR ACTION AT THE NEXT REGULAR MEETING OF THE BOARD OR IN A MANNER OTHERWISE CONSISTENT WITH THESE BYLAWS. THE EXECUTIVE COMMITTEE SHALL HAVE SUCH ADDITIONAL POWERS AS MAY BE DELEGATED TO IT BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B BEFORE IT IS FILLED WITH THE IRS, THE 990 DRAFT IS REVIEWED BY OUR MAWA SFS TEAM AND CEO AND COO OF MAKE-A-WISH GEORGIA. ONCE IT IS REVIEWED INTERNALLY IT IS SENT TO THE MAWGA FINANCE AND AUDIT COMMITTEE (F&A) AND EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. ONCE ANY QUESTIONS OR CONCERNS ARE ANSWERED IT IS THEN APPROVED BY THE F&A COMMITTEE AND PASSED ALONG TO THE BOARD FOR THEIR RECORDS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL BOARD MEMBERS, STAFF AND VOLUNTEERS SIGN A CONFLICT OF INTEREST AGREEMENT. DETERMINATION FOR BOARD MEMBER CONFLICTS IS MADE BY THE BOARD CHAIR AND CEO. STAFF OR VOLUNTEER CONFLICTS ARE DETERMINED BY THE CEO AND COO. IF THE CEO HAS A POTENTIAL CONFLICT THE DETERMINATION IS MADE BY THE BOARD EXECUTIVE COMMITTEE. BOARD MEMBER CONFLICTS ARE REVIEWED BY THE CEO AND BOARD CHAIR. STAFF CONFLICTS ARE REVIEWED BY THE CEO AND COO. IF THE CEO HAS AN ACTUAL CONFLICT IT IS REVIEWED AND HANDLED BY THE BOARD EXECUTIVE COMMITTEE, WITHOUT THE CEO PRESENT. RESTRICTIONS DEPEND ON THE SITUATION AND MAY INCLUDE RECUSAL FROM DECISIONS AND DISCUSSIONS RELATED TO THE CONFLICT OR DECLINING TO ENTER INTO AGREEMENTS THAT WOULD CREATE OR PERPETUATE A CONFLICT. ALL PROCEEDINGS RELATED TO POTENTIAL OR ACTUAL CONFLICTS ARE DOCUMENTED IN WRITING. IF A CONFLICT IS DISCOVERED AFTER A TRANSACTION, THE ORGANIZATION REVIEWS THE MATTER ONLY IF FRAUD OR POTENTIAL FRAUD IS INVOLVED, AND TAKES CORRECTIVE ACTION AS NECESSARY. 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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF, OTHER THAN THE PRESIDENT & CEO, ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL MAKE-A-WISH FOUNDATION OF GEORGIA, INC. 58-2146828 SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE ON WEBSITE AND UPON REQUEST.