2026-05-05T11:06:07-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 421310530 MAKE-A-WISH FOUNDATION OF IOWA INC MAKE 5153342636 3009 100TH STREET URBANDALE IA 50322 SARA KUROVSKI PRESIDENT & CEO 5153342636 2026-05-02 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-30 2024 2025-03-06 01:10:19Z SARA KUROVSKI 3009 100TH STREET URBANDALE IA 50322 5719523 0 X IOWA.WISH.ORG X 1987 IA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 17 17 21 290 0 0 6355791 3507471 601 0 59787 130532 3040 -18628 6419219 3619375 2390187 1884957 0 0 1509083 1509368 0 8100 757672 924457 823276 4823727 4225701 1595492 -606326 6135892 5548690 373301 353196 5762591 5195494 X THE MAKE-A-WISH FOUNDATION OF IOWA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2906965 1884957 0 SEE SCHEDULE O. 2906965 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 5 4 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IA X X TERRY GALLAGHER 5153342636 3009 100TH STREET URBANDALE IA 50322 JODEE STENSLAND DIRECTOR 1.00 X 0 0 0 LISA RIENSCHE CHAIR 5.00 X X 0 0 0 NEAL WESTIN TREASURER 5.00 X X 0 0 0 DAN HUITINK VICE CHAIR 5.00 X X 0 0 0 JENNIFER BRYANT SECRETARY 5.00 X X 0 0 0 JOHN BERTRAND DIRECTOR 1.00 X 0 0 0 NATALIE DLOUHY DIRECTOR 1.00 X 0 0 0 MARYANNE GRAVES DIRECTOR 1.00 X 0 0 0 SARAH HAINES DIRECTOR 1.00 X 0 0 0 TIMOTHY QUINN DIRECTOR 1.00 X 0 0 0 BEN REINKING DIRECTOR 1.00 X 0 0 0 DEREK SCHMIDT DIRECTOR 1.00 X 0 0 0 MITCH SELLERS DIRECTOR 1.00 X 0 0 0 MELISSA TAYLOR DIRECTOR 1.00 X 0 0 0 ALLISON WALLACE DIRECTOR 1.00 X 0 0 0 AARON WENDEL DIRECTOR UNTIL 4/25 1.00 X 0 0 0 KARI WENLEPLECK DIRECTOR 1.00 X 0 0 0 AMY WITTRY DIRECTOR 1.00 X 0 0 0 SARA KUROVSKI PRESIDENT & CEO 50.00 X 158982 0 33221 158982 0 33221 1 0 1 0 TRILIX MARKETING GROUP INC 555 17TH STREET STE 202 DES MOINES IA 50309 MARKETING/FUNDRAISING 160345 1 22354 812752 2672365 719693 3507471 124664 124664 1873234 1867366 5868 5868 5868 191144 812752 224167 -33023 -33023 23010 8615 14395 14395 3619375 0 0 111904 1884957 1884957 187338 46835 65568 74935 1051055 511945 200487 338623 41397 24222 8088 9087 134232 77264 23329 33639 95346 44539 20496 30311 1360 1360 63395 63395 8100 8100 9577 9577 166655 19810 41452 105393 708 708 120303 26344 37517 56442 19598 525 19073 96069 53557 17887 24625 8246 33 4271 3942 3101 239 1682 1180 825 461 151 213 34365 19225 6363 8777 2949 1375 949 625 CHAPTER DUES 279477 195634 39127 44716 MERCHANT FEES 15477 15477 MEMBERSHIP DUES 1171 292 879 4225701 2906965 561064 757672 194154 146028 59693 820430 3088971 2527122 120 198063 123255 293344 237309 49191 56035 2203962 1456473 341858 419227 6135892 5548690 146612 195286 226689 157910 373301 353196 X 1964649 1954913 3797942 3240581 5762591 5195494 6135892 5548690 X -606326 16840 -2404 24793 X 0 1 X 1 0 X 4780435 3530233 3251397 6355791 3507471 21425327 4780435 3530233 3251397 6355791 3507471 21425327 4983859 16441468 49535 93869 187537 118325 124664 573930 445119 375861 437504 585177 214154 2057815 24057072 601 0.68340 0.66260 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 431,189. 2021 AMOUNT: $ 370,257. 2022 AMOUNT: $ 404,645. 2023 AMOUNT: $ 561,384. 2024 AMOUNT: $ 191,144. GROSS GAMING REVENUE - 2020 AMOUNT: $ 5,290. 2021 AMOUNT: $ 5,604. 2022 AMOUNT: $ 32,859. 2023 AMOUNT: $ 23,793. 2024 AMOUNT: $ 23,010. OTHER REVENUE - 2020 AMOUNT: $ 8,640. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16950 2229 19179 15785 1165 16950 15252 533 15785 15252 15252 13521 1731 15252 0.29501 0.70499 0.00000 0 0 122553 99909 22644 170791 137400 33391 56035 DUE FROM NATIONAL 96879 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 199213 SPLIT-INTEREST AGREEMENTS 11088 RIGHT-OF-USE ASSETS - OPERATING 91919 RIGHT-OF-USE ASSETS - FINANCE 20128 419227 DUE TO NATIONAL 20353 DUE TO OTHER CHAPTERS 20820 LEASE LIABILITY- OPERATING 96172 LEASE LIABILITY- FINANCING 20565 157910 X 4227761 16840 543307 24793 584940 3642821 9577 -33023 -23446 3619375 4794858 545711 33023 578734 4216124 9577 9577 4225701 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE RESOURCES TO GRANT THE WISHES OF CHILDREN WITH CRITICAL ILLNESS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND IOWA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501 (C)(3) AND SECTION 504(A) OF THE IOWA 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 1,130. CHANGE IN VALUE OF BENEFICIAL INTEREST OF ASSETS 23,663. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -33,023. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 33,023. DES MOINES GALA 359903 268895 91008 -3175 16917 43211 0 37789 RIVERBEND GALA 360791 298199 62592 278 3826 41427 0 19638 2 283202 245658 37544 -2950 65 20764 500 45877 1003896 812752 191144 -5847 20808 105402 500 103304 224167 -33023 23010 8615 1 1.00000 23010 8615 8615 14395 IA 1 0 0 0 0.00000 1.00000 TERRY GALLAGHER 3009 100TH STREET URBANDALE IA 50322 0 CASSIDY GOMEZ 0 EVENT MANAGER X 0 1 WISHES GRANTED 165 314227 1570730 FMV TRAVEL, M&E 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 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 0 0 0 0 0 0 0 0 0 SARA KUROVSKI PRESIDENT & CEO 158982 0 0 0 0 0 6864 0 26357 0 192203 0 0 0 X 2 16792 FMV X WISH-RELATED 405 695491 FMV X OTHER 6 5375 FMV X SPECIAL EVENTS 5 2035 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO 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 IOWA GRANTED 165 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,331,369. OF THIS AMOUNT, $424,404 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 B, LINE 11B CHAPTER LEADERSHIP WILL REVIEW THE FORM 990 INITIALLY. THE FORM 990 WILL BE SHARED WITH THE FINANCE COMMITTEE AND THE CHAPTER BOARD AS SOON AS IS PRACTICAL AFTER ITS COMPLETION. A DRAFT IS SENT TO THE BOARD WHEN AVAILABLE. 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 DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO 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 THE BOARD MUST APPROVE COMPENSATION OF CEO AND TOP MANAGEMENT AS PART OF THE BUDGET. COMPARISON DATA IS USED IN THE PROCESS. APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. THE SAME PROCESS IS USED FOR OTHER OFFICERS, OR KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 1,130. CHANGE IN VALUE OF BENEFICIAL INTEREST OF ASSETS 23,663.