2026-05-15T07:43:27-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 382505812 MAKE-A-WISH FOUNDATION OF MICHIGAN MAKE 7349948620 20750 CIVIC CENTER DRIVE 180 SOUTHFIELD MI 48076 MICHAEL HULL PRESIDENT & CEO 7349948620 2026-05-10 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-22 2024 2025-03-06 01:10:19Z MICHAEL HULL 20750 CIVIC CENTER DRIVE 180 SOUTHFIELD MI 48076 15844367 0 X WISH.ORG/MICHIGAN X 1984 MI TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 22 22 52 850 0 0 11517706 11846012 2100 4950 363719 380182 -32919 -152670 11850606 12078474 5121152 4987354 0 0 3450646 3697181 0 6742 1665456 2298711 1984624 10870509 10675901 980097 1402573 14279489 15839994 2033279 2016696 12246210 13823298 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 7562581 4987354 4950 SEE SCHEDULE O 7562581 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 14 0 1 52 1 0 0 0 0 0 1 1 0 0 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 MI X X MICHAEL HULL 7349948620 20750 CIVIC CENTER DRIVE 180 SOUTHFIELD MI 48076 DENISE CHRISTY CHAIR 3.00 X X 0 0 0 PHIL BOCKETTI VICE CHAIR ELECT 2.00 X X 0 0 0 ROBERT CASALOU IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 TODD VAN TOL TREASURER 2.00 X X 0 0 0 MANTHAN PANDIT SECRETARY 2.00 X X 0 0 0 JASON BEAUCH DIRECTOR 1.00 X 0 0 0 W NOBLE BILLINGSLEY DIRECTOR 1.00 X 0 0 0 DAVID CARROLL DIRECTOR 1.00 X 0 0 0 CHUCK CHRISTMAS DIRECTOR 1.00 X 0 0 0 ELLYN DAVIDSON DIRECTOR 1.00 X 0 0 0 DONNA DOLEMAN DICKERSON DIRECTOR 1.00 X 0 0 0 BRADD HEMKER DIRECTOR 1.00 X 0 0 0 TINA KANIS DIRECTOR 1.00 X 0 0 0 KELLEY KOSTICH DIRECTOR (FROM 10/24-5/21/25) 1.00 X 0 0 0 MIKE LOMONACO DIRECTOR 1.00 X 0 0 0 KENDALL MEIJER DIRECTOR (FROM 10/24-5/21/25) 1.00 X 0 0 0 ROLAND PASCUA DIRECTOR 1.00 X 0 0 0 NEELE PERSCHBACHER DIRECTOR (THRU 11/14/24) 1.00 X 0 0 0 JON POPE DIRECTOR 1.00 X 0 0 0 KEN STANECKI DIRECTOR 1.00 X 0 0 0 JEFFREY STEIGERWALD DIRECTOR 1.00 X 0 0 0 LUANNE THOMAS-EWALD DIRECTOR 1.00 X 0 0 0 CHARLIE WONDERGEM DIRECTOR 1.00 X 0 0 0 GREGORY YANIK MD DIRECTOR 1.00 X 0 0 0 MICHAEL HULL PRESIDENT & CEO 50.00 X 276039 0 49813 SHERRI COLLINS CHIEF DIVERSITY & ENGAGEMENT 50.00 X 116665 0 33378 JOCELYN WAITS CHIEF DEV OFFICER 50.00 X 176657 0 34034 ELIZABETH WILCOX REGIONAL MANAGING DIRECTOR 50.00 X 125388 0 11978 MEGAN MEE SENIOR DIRECTOR OF EVENTS 40.00 X 105377 0 10183 800126 0 139386 5 0 1 0 0 11101 2969945 8864966 1714600 11846012 WISH ASSIST FEES 900099 4950 4950 4950 272797 272797 3313279 3205894 107385 107385 107385 407329 2969945 559999 -152670 -152670 12078474 4950 0 227512 4987354 4987354 674804 289491 164652 220661 2346669 1007253 570036 769380 55893 24024 13592 18277 400164 166757 106478 126929 219651 94360 53465 71826 6624 6624 106472 106472 6742 6742 20967 20967 130475 9450 81299 39726 12649 2042 929 9678 234862 130628 47392 56842 29889 5867 19493 4529 244748 105095 59663 79990 57556 13999 27818 15739 148457 96021 32160 20276 1064 1064 55856 23807 13678 18371 562 562 CHAPTER DUES 864773 605341 121068 138364 MERCHANT FEES 40567 40567 BAD DEBT EXPENSE 27442 27442 MEMBERSHIP DUES 1661 28 1516 117 10675901 7562581 1447864 1665456 1800748 1102972 4390376 1782037 3442216 4719523 1300 1577 46428 23773 216081 284038 276744 111765 198537 164979 2929485 6534297 1254318 1226798 14279489 15839994 778213 768906 14940 8100 1240126 1239690 2033279 2016696 X 8684769 9178042 3561441 4645256 12246210 13823298 14279489 15839994 1402573 148581 25934 0 X 0 1 X 1 0 X 9777852 9321189 10449771 11517706 11846012 52912530 9777852 9321189 10449771 11517706 11846012 52912530 2411672 50500858 89598 150530 127880 237073 272797 877878 65480 675010 675983 479581 407329 2303383 56093791 14200 0.90030 0.90500 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 63,412. 2021 AMOUNT: $ 671,423. 2022 AMOUNT: $ 626,977. 2023 AMOUNT: $ 479,581. 2024 AMOUNT: $ 407,329. OTHER INCOME - 2020 AMOUNT: $ 2,068. 2021 AMOUNT: $ 3,587. 2022 AMOUNT: $ 49,006. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104224 6684 6684 104224 104224 11615 11615 104224 104224 17832 17832 104224 104224 6747 6747 104224 104224 36069 36069 104224 0.00000 1.00000 0.00000 0 0 43434 12312 31122 233310 99453 133857 164979 DUE FROM NATIONAL 311720 DUE FROM OTHER CHAPTERS 7378 RIGHT-OF-USE ASSETS - OPERATING 879410 RIGHT-OF-USE ASSETS - FINANCE 28290 1226798 DUE TO NATIONAL 133648 DUE TO OTHER CHAPTERS 127608 LEASE LIABILITY - OPERATING 949682 LEASE LIABILITY - FINANCE 28752 1239690 X 13315156 148581 956398 1104979 12210177 20967 -152670 -131703 12078474 11738068 930464 152670 1083134 10654934 20967 20967 10675901 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL FUND ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING DONOR-RESTRICTED ENDOWMENT FUNDS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MICHIGAN TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 208.1207 OF THE STATE OF MICHIGAN. 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 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -152,670. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 152,670. BICYCLE WISH A MILE TOUR 1686292 1516070 170222 33724 2609 55735 400 174839 WEST MICHIGAN GALA 695193 568011 127182 20128 76149 2792 55495 4 995789 885864 109925 600 8082 28253 38772 1291 61130 3377274 2969945 407329 600 41806 50990 170656 4483 291464 559999 -152670 1 WISHES GRANTED 486 729696 4257658 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 X 0 0 0 0 0 0 0 1 0 MICHAEL HULL PRESIDENT & CEO 240789 0 35250 0 0 0 14055 0 35758 0 325852 0 0 0 JOCELYN WAITS CHIEF DEV OFFICER 175457 0 1200 0 0 0 0 0 34034 0 210691 0 0 0 SHERRI COLLINS CHIEF DIVERSITY & ENGAGEMENT 115465 0 1200 0 0 0 6293 0 27085 0 150043 0 0 0 PART I, LINE 7 CEO PERFORMANCE BONUS IS 15% OF PAY RATE AT THE END OF THE PRIOR FISCAL YEAR AND IS ANNUALLY APPROVED BY THE BOARD CHAIR X 4 82890 FMV X WISH-RELATED 548 1621624 FAIR VALUE X SPECIAL EVENTS 6 10086 FAIR VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 MICHIGAN GRANTED 486 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $8,464,826. OF THIS AMOUNT, $902,245 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 HAS PERMISSION TO ACT WITH FULL BOARD OF DIRECTORS AUTHORITY, PROVIDED THE EXECUTIVE COMMITTEE SUBMIT A COMPLETE REPORT TO THE BOARD OF DIRECTORS REGARDING ANY ACTION TAKEN ON BEHALF OF THE BOARD OF DIRECTORS. 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. THE FORM 990 WAS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL AND BUSINESS PROFESSIONALS, FOR REVIEW AND COMMENTS. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS 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 MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EMPLOYEES' IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED SALARY BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST COMPLETED IN FISCAL 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.