2026-05-14T10:47:11-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 341471131 MAKE-A-WISH FOUNDATION OF OH KY & IN MAKE 6149230555 2545 FARMERS DRIVE 300 COLUMBUS OH 43235 JULI MILLER PRESIDENT & CEO 6149230555 2026-05-11 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-22 2024 2025-03-06 01:10:19Z JULI MILLER 2545 FARMERS DRIVE 300 COLUMBUS OH 43235 20342329 0 X WISH.ORG/OKI X 1983 OH CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 25 25 89 391 0 0 21756178 17889941 9600 22775 378824 390376 435865 169408 22580467 18472500 10320989 11328832 0 0 6558467 6745885 0 0 3198603 3458656 3248766 20338112 21323483 2242355 -2850983 18229926 15556654 2272229 2160289 15957697 13396365 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 14818346 11328832 22775 IN FISCAL YEAR 2025, 1,052 HEARTFELT WISHES WERE GRANTED TO CHILDREN IN OHIO, KENTUCKY & INDIANA AND SINCE INCEPTION IN 1983, A TOTAL OF 23,024 WISHES HAVE BEEN GRANTED. TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $12,884,926 OF THIS AMOUNT, $1,556,094 WAS CONTRIBUTED BY VARIOUS VENDORS AND 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 CONTRIBUTIONS REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THAT THE $1,556,094 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 14818346 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 44 0 1 89 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 1 0 IN KY OH X X CHRISTINA TAYLOR 6149230555 2545 FARMERS DRIVE 300 COLUMBUS OH 43235 KARA TROTT CHAIR 2.00 X X 0 0 0 BRENT BAHNUB VICE CHAIR 2.00 X X 0 0 0 BARBARA HESS SECRETARY 2.00 X X 0 0 0 JEFF MCFARLAND TREASURER 2.00 X X 0 0 0 JOHN BEAR DIRECTOR 2.00 X 0 0 0 JAYNEL CHRISTENSEN DIRECTOR 2.00 X 0 0 0 ALESSANDRO CIAFFONCINI DIRECTOR 2.00 X 0 0 0 JASON FISHER DIRECTOR 2.00 X 0 0 0 FRANK GALLUCCI DIRECTOR 2.00 X 0 0 0 ANITA HARRIS-BROWN DIRECTOR 2.00 X 0 0 0 JACKIE HAUSFIELD DIRECTOR 2.00 X 0 0 0 PAUL HAUT DIRECTOR 2.00 X 0 0 0 COURTNEY HESSENAUER DIRECTOR 2.00 X 0 0 0 BRIAN HODGES DIRECTOR 2.00 X 0 0 0 DAVE HOOPER DIRECTOR 2.00 X 0 0 0 ERIKA JURRENS DIRECTOR 2.00 X 0 0 0 SHYAM KARUNAKARAN DIRECTOR 2.00 X 0 0 0 KELLY KEEFE DIRECTOR 2.00 X 0 0 0 PAUL LOUB DIRECTOR (AS OF 4/25) 2.00 X 0 0 0 DR ELAINE MARDIS DIRECTOR 2.00 X 0 0 0 JESSICA NICKLOY DIRECTOR 2.00 X 0 0 0 KIRSTEN PARK DIRECTOR 2.00 X 0 0 0 DAVID PAYNE DIRECTOR 2.00 X 0 0 0 JEFF WILKINSON DIRECTOR 2.00 X 0 0 0 THOMAS WILLIAMS DIRECTOR 2.00 X 0 0 0 BRETT WOOD DIRECTOR (THRU 3/25/25) 2.00 X 0 0 0 STEPHANIE MCCORMICK PRESIDENT & CEO 40.00 X 322382 0 8358 JULI MILLER CHIEF MISSION OFFICER 40.00 X 195847 0 6388 RUSSELL BETTS CHIEF OPERATING OFFICER 40.00 X 184630 0 2860 KERI HAIBACH CHIEF ADVANCEMENT OFFICER 40.00 X 134799 0 17881 WENDY MARRONI VICE PRESIDENT HUMAN RESOURCES 40.00 X 125294 0 10561 AMY NELSON VICE PRESIDENT MARKET ADVANCEMENT 40.00 X 119017 0 16699 SOPHIA MORTON SENIOR DIRECTOR OF MISSION 40.00 X 122452 0 2006 KATIE FERRELL VP, MARKETING AND COMM. ENGAGMENT 40.00 X 103107 0 28327 CHRISTINA TAYLOR SENIOR DIRECTOR OF FINANCE 40.00 X 113770 0 4006 1421298 0 97086 9 0 1 0 ALL ABOUT TRAVEL LLC 809 8TH STREET LOUISVILLE KY 40203 TOUR PACKAGES AND EXPERIENCES 146182 1 1306305 16583636 3500488 17889941 WISH ASSIST FEES 900099 22775 22775 22775 218007 218007 1381003 1208634 172369 172369 172369 582474 1306305 594853 -12379 -12379 247940 66342 181598 181598 OTHER REVENUE 900099 189 189 189 18472500 22775 0 559784 11328832 11328832 661741 191905 224992 244844 4800842 1386188 1860857 1553797 73362 21178 28607 23577 812015 234561 310923 266531 397925 114954 152037 130934 26440 26440 31718 31718 75197 32245 42952 423 423 222553 101352 107984 13217 188073 15858 19553 152662 519453 153519 187638 178296 125409 19747 22333 83329 88926 17303 19917 51706 47768 14287 17334 16147 749 749 CHAPTER DUES 1719608 1169334 275137 275137 MERCHANT FEES 105588 8903 10978 85707 BANK FEES 10975 925 1141 8909 BAD DEBT EXPENSE 596 596 85290 7255 8196 69839 21323483 14818346 3306534 3198603 2402520 1491818 839900 5345468 4574284 38043 19663 39546 23423 846767 696021 654339 495439 139061 158900 6742323 5399559 2676198 2353086 18229926 15556654 644567 651436 44893 39532 1582769 1469321 2272229 2160289 X 7965497 5352095 7992200 8044270 15957697 13396365 18229926 15556654 X -2850983 274278 15373 X 0 1 X 1 0 X 13222051 17011129 18816250 21756178 17889941 88695549 13222051 17011129 18816250 21756178 17889941 88695549 421174 88274375 52322 90147 168072 205817 218007 734365 517459 751306 1220284 1191710 830603 4511362 93941276 45125 0.93970 0.93380 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 470,728. 2021 AMOUNT: $ 488,852. 2022 AMOUNT: $ 984,954. 2023 AMOUNT: $ 826,633. 2024 AMOUNT: $ 582,474. GROSS GAMING REVENUE - 2020 AMOUNT: $ 31,930. 2021 AMOUNT: $ 240,557. 2022 AMOUNT: $ 235,330. 2023 AMOUNT: $ 365,077. 2024 AMOUNT: $ 247,940. OTHER REVENUE - 2020 AMOUNT: $ 14,801. 2021 AMOUNT: $ 21,897. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 189. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6970514 97000 614565 1046123 6635956 6560704 924924 515114 6970514 7623609 444819 1507724 6560704 8797726 -1159143 14974 7623609 7636743 150000 1025764 14781 8797726 0.71540 0.15700 0.12760 0 0 83557 72810 10747 385693 253122 132571 185089 169507 15582 158900 SECURITY DEPOSITS 10298 SPLIT INTEREST AGREEMENTS 167818 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 515351 DUE FROM NATIONAL 375827 DUE FROM OTHER CHAPTERS 13639 RIGHT-OF-USE ASSETS - OPERATING 1218601 RIGHT-OF-USE ASSETS - FINANCING 51552 2353086 DUE TO OTHER CHAPTERS 123557 DUE TO NATIONAL 30402 LEASE LIABILITY - OPERATING 1261429 LEASE LIABILITY - FINANCING 53933 1469321 X 20338312 274278 1576161 15373 1865812 18472500 0 18472500 22899644 1576161 1576161 21323483 0 21323483 PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS AVAILABLE TO GRANT WISHES, PER THE DONOR'S INTENT. THE BOARD RESTRICTED FUNDS ARE MEANT TO PROVIDE SUPPORT AND LONG-TERM STABILITY TO OUR MISSION. UNDER NORMAL CIRCUMSTANCES, ANNUAL WITHDRAWALS WILL BE MADE TO SUPPLEMENT WISHES IN AN AMOUNT UP TO 3% OF THE PRIOR THREE YEAR'S AVERAGE MARKET VALUE. THE BOARD MAY, AT ITS DISCRETION, APPROVE ADDITIONAL DISTRIBUTIONS IN ANY GIVEN YEAR. PER OUR INVESTMENT POLICY, ADDITIONAL DISTRIBUTIONS WILL BE STRONGLY CONSIDERED WHENEVER OUR WISH BACKLOG APPROACHES 10-12 MONTHS. SUCH ADDITIONAL DISTRIBUTIONS MUST BE APPROVED BY A 2/3 VOTE OF THE GOVERNANCE BOARD. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND OHIO TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 5733.01 OF OHIO REVISED 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 APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST AGREEMENTS 15,373. NORTHEAST OHIO GALA 377489 234266 143223 94643 16540 32040 CENTRAL INDIANA GALA 369313 230442 138871 10000 87451 34262 7158 18 1141977 841597 300380 28240 228741 37816 17962 1888779 1306305 582474 38240 410835 88618 57160 594853 -12379 247940 66342 0 247940 66342 66342 181598 OH KY IN 1 0 1 0 0.22200 0.77800 CHRISTINA TAYLOR 2545 FARMERS DIVE SUITE 300 COLUMBUS OH 43235 0 CHRISTINA TAYLOR 0 PROVIDES OVERSIGHT FOR RECORD KEEPING AND COMPLIANCE X 0 1 WISHES GRANTED 1052 2073453 9255379 FMV TRAVEL COSTS, MEALS, ENTERTAINMENT, AND 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 AND/OR VOLUNTEERS 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 1 1 X X X 0 0 0 0 0 0 0 1 0 STEPHANIE MCCORMICK PRESIDENT & CEO 286329 0 36053 0 0 0 7388 0 970 0 330740 0 0 0 JULI MILLER CHIEF MISSION OFFICER 183736 0 12111 0 0 0 5750 0 638 0 202235 0 0 0 RUSSELL BETTS CHIEF OPERATING OFFICER 172918 0 11712 0 0 0 1414 0 1446 0 187490 0 0 0 KERI HAIBACH CHIEF ADVANCEMENT OFFICER 125990 0 8809 0 0 0 3141 0 14740 0 152680 0 0 0 PART I, LINE 1A STEPHANIE MCCORMICK, PRESIDENT & CEO, RECEIVES A HOUSING ALLOWANCE. PART I, LINE 7 ALL EMPLOYEES PARTICIPATE IN THE SINGULAR INCENTIVE COMPENSATION PROGRAM APPROVED BY THE GOVERNING BOARD. INCENTIVE IS EARNED BY THE ACHIEVEMENT OF WISH DELIVERY, CASH EXPENSE MANAGEMENT AND ADVANCEMENT REVENUE GOALS. X 11 300603 COST/SELLING PRICE X WISH ITEMS 1339 4191961 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE CHAIRMAN OF THE BOARD, THE CHAIRMAN-ELECT, THE SECRETARY, THE TREASURER, AND THE CHAIRS OF THE MISSION DELIVERY, ADVANCEMENT, FINANCE, AND GOVERNANCE AND COMPENSATION COMMITTEES. WHEN THE BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE POWER AND AUTHORITY OF THE BOARD TO TRANSACT ALL REGULAR BUSINESS OF THE CHAPTER, SUBJECT TO ANY PRIOR LIMITATIONS IMPOSED BY THE GOVERNING BOARD, THE ARTICLES OR THESE BYLAWS OR BY STATUTE. THE EXECUTIVE COMMITTEE SHALL ALSO COORDINATE THE RECOMMENDATIONS AMONG THE OTHER BOARD COMMITTEES. THE EXECUTIVE COMMITTEE SHALL REVIEW AND ORGANIZE INFORMATION PERTINENT TO MATTERS TO BE PRESENTED AT FUTURE MEETINGS OF THE BOARD IN ORDER TO UTILIZE MORE EFFECTIVELY THE DISCUSSION TIME AT SUCH FUTURE MEETINGS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY AND RESPONSIBILITY TO SET STANDARDS FOR, REVIEW AND MAKE RECOMMENDATIONS TO THE BOARD REGARDING THE PERFORMANCE, COMPENSATION AND TERMS OF EMPLOYMENT OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE CHAPTER. THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO TAKE ANY OF THE FOLLOWING ACTIONS: (1) AGREE TO ANY UNBUDGETED CAPITAL EXPENDITURE IN EXCESS OF $100,000.00; (2) FILL VACANCIES ON THE BOARD OR ANY BOARD COMMITTEE; (3) AMEND OR REPEAL THE CHAPTER'S ARTICLES OR BYLAWS; (4) AMEND OR REPEAL ANY RESOLUTION PASSED BY THE BOARD; (5) TAKE ACTIONS ON ANY MATTERS WHICH, UNDER APPLICABLE LAW OR UNDER THE CHAPTER'S ARTICLES, BYLAWS, OR PREVIOUS RESOLUTIONS OF THE BOARD, ARE COMMITTED TO THE ENTIRE BOARD OR TO ANOTHER COMMITTEE OF THE BOARD OR ANY CONTRARY TO ESTABLISHED POLICIES AND EXPRESSED DESIRES OF THE BOARD; (6) TAKE SUCH OTHER ACTION THE BOARD MAY IN ADVANCE DETERMINE SHALL NOT BE WITHIN THE PREROGATIVE OF THE EXECUTIVE COMMITTEE WITHOUT FURTHER CONSULTATION AND APPROVAL OF THE BOARD; AND (7) TAKE ANY ACTION WHICH WOULD BE DEEMED AS NOT IN THE ORDINARY COURSE OF THE CHAPTER'S BUSINESS. THE EXECUTIVE COMMITTEE SHALL ALSO PERFORM SUCH OTHER DUTIES AS THE BOARD MAY FROM TIME TO TIME DETERMINE. (8) THE EXECUTIVE COMMITTEE CAN APPROVE THE CHAPTER'S OPERATING BUDGET, BUT THE FULL GOVERNING BOARD MUST VOTE TO APPROVE THE BUDGET AT ITS NEXT SCHEDULED MEETING, OR A SPECIAL MEETING CAN BE CALLED. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED THE PRIMARY REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S SENIOR DIRECTOR OF FINANCE WORKED CLOSELY WITH AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND ENSURE ACCURACY OF THE FORM 990. THE FORM 990 WAS REVIEWED BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER PRIOR TO IT BEING PROVIDED TO THE FINANCE COMMITTEE. EACH MEMBER OF THE BOARD OF DIRECTORS WAS PROVIDED A COMPLETE COPY OF THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" ("THE COI STATEMENT"). THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE PRESIDENT & CEO AND VICE PRESIDENT OF ADMINSTRATION ARE CHARGED WITH ENSURING THE COI STATEMENTS & ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS ALLOWED: 1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; 2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT: AND 3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 FOR FISCAL 2025 COMPENSATION, THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE GOVERNANCE & COMPENSATION COMMITTEE OF THE BOARD, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; AND C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. FORM 990, PART VI, SECTION B, LINE 15B: AS PART OF THE ANNUAL PERFORMANCE EVALUATION PROCESS, THE PRESIDENT & CEO DETERMINES SALARY INCREASES, IF ANY, FOR THE OTHER OFFICERS AND KEY EMPLOYEES. THESE SALARY RECOMMENDATIONS ARE BASED UPON EMPLOYEE PERFORMANCE, CHAPTER FINANCIAL PERFORMANCE, AND COMPARISON AGAINST NATIONAL BENCHMARKING SALARY STUDIES. THE INDEPENDENT GOVERNANCE & COMPENSATION COMMITTEE OF THE BOARD RATIFIES ANY SALARY INCREASES. ADDITIONALLY, AS PART OF THE ANNUAL BUDGET SETTING PROCESS, THE PRESIDENT & CEO DISCUSSES ANY COMPENSATION CHANGES WITH THE BOARD. THE BOARD APPROVES THE OVERALL SALARY BUDGET FOR THE CHAPTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS 15,373.