2026-04-30T13:23:43-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 570786119 MAKE-A-WISH FOUNDATION OF SC INC MAKE 8642500702 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 MISTY FARMER PRESIDENT & CEO 8642500702 2026-04-30 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-30 2024 2025-03-06 01:10:19Z MISTY FARMER 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 5411178 0 X WISH.ORG/SC X 1984 SC TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 15 15 25 153 0 0 4665336 5042118 8750 9825 125051 118362 0 -26940 4799137 5143365 2125755 2364247 0 0 1551312 1800569 0 4000 1331635 880004 961802 4557071 5130618 242066 12747 4277231 4339784 372075 427512 3905156 3912272 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3343624 2364247 9825 SEE SCHEDULE O. 3343624 1 1 0 0 0 0 0 0 0 0 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 6 0 1 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 SC X SUSANNA MARINO 8642500702 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 TOM PATE CHAIR 10.00 X X 0 0 0 LANE LEWIS VICE CHAIR 10.00 X X 0 0 0 BEN WALKER TREASURER 2.00 X X 0 0 0 MEGAN HUEBNER SECRETARY 1.00 X X 0 0 0 BILL SMITH DEVELOPMENT COMMITTEE CHAIR 1.00 X 0 0 0 STEVE CARR DIRECTOR 1.00 X 0 0 0 CHAD DIAL DIRECTOR 1.00 X 0 0 0 CHRIS LOVERN DIRECTOR 1.00 X 0 0 0 MATT O'NEILL 272025 DIRECTOR 1.00 X 0 0 0 HART PEARY DIRECTOR 1.00 X 0 0 0 CARMEN SCOTT DIRECTOR 1.00 X 0 0 0 BRIAN SEARFOSS DIRECTOR 1.00 X 0 0 0 JEFF TALLMAN DIRECTOR 1.00 X 0 0 0 CAITLIN TOWNSEND DIRECTOR 1.00 X 0 0 0 DEBBIE TUCKER DIRECTOR 1.00 X 0 0 0 TAMMY WHALEY DIRECTOR 1.00 X 0 0 0 MISTY FARMER PRESIDENT & CEO 40.00 X 186013 0 13944 SUSANNA MARINO VP OF FINANCE & OPERATIONS 40.00 X 103527 0 5251 289540 0 19195 1 0 1 0 0 678 1229311 3812129 802263 5042118 WISH ASSIST FEES 900099 9825 9825 9825 118272 118272 90 0 90 90 90 231832 1229311 267813 -35981 -35981 OTHER INCOME 900099 9041 9041 9041 5143365 9825 0 91422 2364247 2364247 198313 1983 59494 136836 1366518 522555 152413 691550 57674 21170 6880 29624 69234 23286 9336 36612 108830 36591 14708 57531 67395 63395 4000 4000 4000 610 610 11987 1567 10164 256 16890 1335 673 14882 212397 28814 51211 132372 28582 9808 3680 15094 80672 24320 9750 46602 44932 4790 5144 34998 82718 30460 8316 43942 8672 2917 1169 4586 CHAPTER DUES 385067 269547 53909 61611 MERCHANT FEES 14151 75 14076 MEMBERSHIP DUES 7724 234 4432 3058 BAD DEBT EXPENSE 5 5 5130618 3343624 455359 1331635 6632 29375 3548411 3619600 371942 310752 251 891 47488 9647 143318 117512 171488 147666 22021 23822 137168 228185 4277231 4339784 306872 382413 65203 45099 372075 427512 X 3536815 3607957 368341 304315 3905156 3912272 4277231 4339784 12747 3224 -8855 0 X X 0 1 X 1 0 X 3791750 5050654 4246246 4665336 5042118 22796104 3791750 5050654 4246246 4665336 5042118 22796104 955560 21840544 87 42 40989 126950 118272 286340 160610 248679 278121 243301 240873 1171584 24254028 39674 0.90050 0.91250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 160,610. 2021 AMOUNT: $ 246,972. 2022 AMOUNT: $ 278,121. 2023 AMOUNT: $ 243,301. 2024 AMOUNT: $ 231,832. OTHER REVENUE - 2021 AMOUNT: $ 1,707. 2024 AMOUNT: $ 9,041. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98260 98260 0 73228 49406 23822 23822 DUE FROM NATIONAL 144005 DUE FROM OTHER CHAPTERS 28462 SECURITY DEPOSITS 4286 BENEFICIAL INTEREST, HELD BY OTHERS 51432 228185 DUE TO NATIONAL 11488 DUE TO OTHER CHAPTERS 33611 45099 X 5549279 3224 367388 35912 406524 5142755 610 610 5143365 5542230 376241 35981 412222 5130008 610 610 5130618 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 33-56-60 OF THE SOUTH CAROLINA SOLICITATION OF CHARITABLE FUNDS. 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: NON-DDB EVENT EXPENSES 35,979. CHANGES IN VALUE ON BENEFICIAL INTEREST -67. PART XII, LINE 2D - OTHER ADJUSTMENTS: NON-DDB EVENT EXPENSES 35,981. WISH NIGHT 635037 487520 147517 360 84550 3500 68823 TRAILBLAZE CHALLENGE 343954 296052 47902 1971 30408 8402 17724 5 482152 445739 36413 4252 3491 20999 23333 1461143 1229311 231832 6223 34259 113951 3500 109880 267813 -35981 1 WISHES GRANTED 258 407723 1956524 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 INTEVIEWED 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 FULLFILLMENT STAFF AND REVIEWED AND APPROVED BY WISH MANAGEMENT TO ENSURE THAT COSTS ALIGN WITH THE WISH BUDGET. ONCE THE WISH HAS BEEN GRANTED AND EXPENSES PAID, THE WISH FILE IS CLOSED. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 MISTY FARMER PRESIDENT & CEO 186013 0 0 0 0 0 5457 0 8487 0 199957 0 0 0 PART I, LINE 1A THE CHAPTER PAYS THE MONTHLY DUES OF THE PRESIDENT & CEO TO THE POINSETT CLUB WHICH IS CONSIDERED AN IMPORTANT ESTABLISHMENT FOR MEETINGS AND MEETING WITH HIGH CAPACITY DONORS. X WISH-RELATED 479 796444 FMV X SPECIAL EVENTS 14 3649 FMV X OTHER 13 2170 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B 990 IS REVIEWED BY THE CEO AND VP OF FINANCE & OPERATIONS. IT IS THEN REVIEWED BY THE CHAIR OF THE AUDIT AND FINANCE COMMITTEE AND PRESENTED TO THAT COMMITTEE FOR APPROVAL. ONCE THROUGH THOSE LEVELS OF SCRUTINY THE 990 IS PROVIDED TO THE BOARD FOR FINAL APPROVAL. WE ALWAYS REQUEST THAT THE FIRM PREPARING THE 990 REVIEW THE DOCUMENT WITH THE AUDIT & FINANCE COMMITTEE. 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 MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE VP OF FINANCE & OPERATIONS IF THEY ARE 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 RESCUES 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 MINUTES OF THE DELIBERATIONS ARE TAKEN. PRESIDENT/CEO COMPENSATION IS REVIEWED BY THE GOVERNANCE COMPENSATION & NOMINATING COMMITTEE AND PROVIDED TO THE EXECUTIVE COMMITTEE FOR APPROVAL AND FINALLY SENT FOR FULL BOARD APPROVAL. MAWA COMPENSATION DATA IS THE PRIMARY SOURCE FOR EVALUATION BUT TOGETHERSC AND AFP COMPENSATION DATA IS ALSO EVALUATED. THIS PROCESS LAST OCCURED IN CALENDAR YEAR 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 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 SOUTH CAROLINA GRANTED 258 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,706,333 OF THIS AMOUNT, $362,709 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.