2026-06-30T12:48:41-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN 100 FRONT STREET 7TH FLOOR WORCESTER MA 01608 990 2024-09-01 880371088 MAKE-A-WISH NEVADA MAKE 7022129474 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 SCOTT ROSENZWEIG PRESIDENT & CEO 7022129474 2026-06-30 1 1 LINDSEY PIGG P01268923 5087136900 2026-06-30 2024 2025-03-06 01:10:19Z SCOTT ROSENZWEIG 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 5688033 0 X WISH.ORG/NV X 1996 NV TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 27 100 0 0 4757604 4846221 115650 47000 189056 221441 -21882 -12982 5040428 5101680 1999467 1798980 0 0 1657580 2061797 0 17750 478916 906145 978036 4563192 4856563 477236 245117 7082540 7877996 558332 629156 6524208 7248840 X THE MAKE-A-WISH FOUNDATION OF NEVADA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3551513 1798980 47000 SEE SCHEDULE O. 3551513 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 12 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BARBARA TAPP 7022129474 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 ELDEN KEITH HANSEN CHAIR 2.00 X X 0 0 0 HEATHER HARRIS PAST CHAIR (THRU 1/13/25) 2.00 X X 0 0 0 DAN SMITHMAN VICE CHAIR (THRU 5/29/25) 2.00 X X 0 0 0 DAVID NAVARRO TREASURER 2.00 X X 0 0 0 TODD RODDENBERG VICE TREASURER 2.00 X X 0 0 0 JODIE SACCO SECRETARY 2.00 X X 0 0 0 MELISSA AKKAWAY DIRECTOR 2.00 X 0 0 0 LUIS BORREGO DIRECTOR 2.00 X 0 0 0 JACOB BUNDICK DIRECTOR 2.00 X 0 0 0 SEAN CLANCY DIRECTOR (THRU 3/12/25) 2.00 X 0 0 0 KRISTINE CREEL DIRECTOR 2.00 X 0 0 0 MICHAEL GENNARO DIRECTOR (AS OF 11/5/24) 2.00 X 0 0 0 DR JOSEPH LASKY DIRECTOR 2.00 X 0 0 0 LAURA OVERTON DIRECTOR 2.00 X 0 0 0 ANITA POMERANTZ DIRECTOR 2.00 X 0 0 0 STEVE SCHAUER DIRECTOR 2.00 X 0 0 0 TRAVIS SCRIBNER DIRECTOR 2.00 X 0 0 0 JEANETTE SCHNEIDER DIRECTOR 2.00 X 0 0 0 JENNIFER VITALE DIRECTOR 2.00 X 0 0 0 SCOTT ROSENZWEIG PRESIDENT & CEO 40.00 X 206528 0 33443 BARBARA TAPP COO 40.00 X 173380 0 18078 CSILLA MARCELLO VICTOR DIR, CORPORATE PARTNERSHIP 40.00 X 115827 0 10969 QUINN WEATHERS SR. DIRECTOR OF MISSION & OPERATIONS 40.00 X 116407 0 10263 612142 0 72753 4 0 1 0 0 1520271 3325950 708288 4846221 WISH ASSIST FEE 900099 29000 29000 WISH RELIEF 900099 18000 18000 47000 183082 183082 292733 254374 38359 38359 38359 207481 1520271 262552 -55071 -55071 68950 69427 -477 -477 OTHER INCOME 900099 42566 42566 42566 5101680 47000 0 208459 1798980 1798980 401551 250568 93561 57422 1398911 873014 325830 200067 33448 20165 8662 4621 86639 54063 20187 12389 141248 88139 32911 20198 738 738 50495 50495 17750 17750 35647 35647 171447 48115 112542 10790 2103 2103 188879 97438 34794 56647 61948 27311 24944 9693 2487 115 2343 29 18933 4671 5904 8358 27854 2003 16679 9172 23206 14480 5408 3318 599 499 100 CHAPTER DUES 388502 271952 54390 62160 MERCHANT FEES 3574 3574 MEMBERSHIP DUES 1624 1099 525 4856563 3551513 826134 478916 164667 189445 860789 1043341 580243 761245 22479 11829 146150 156711 228972 178960 41121 50012 5031393 5425640 235698 239773 7082540 7877996 482446 579196 9600 24000 66286 25960 558332 629156 X 5876375 6476358 647833 772482 6524208 7248840 7082540 7877996 245117 351303 128212 0 X 0 1 X 1 0 X 2969358 3450289 4314026 4757604 4846221 20337498 2969358 3450289 4314026 4757604 4846221 20337498 912974 19424524 78895 167076 103129 157197 183082 689379 11978 319234 215379 152094 318997 1017682 22044559 183025 0.88110 0.88550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 11,978. 2021 AMOUNT: $ 230,644. 2022 AMOUNT: $ 159,429. 2023 AMOUNT: $ 74,199. 2024 AMOUNT: $ 207,481. GROSS GAMING REVENUE - 2021 AMOUNT: $ 88,590. 2022 AMOUNT: $ 55,950. 2023 AMOUNT: $ 77,895. 2024 AMOUNT: $ 68,950. OTHER INCOME - 2024 AMOUNT: $ 42,566. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 228972 178960 50012 50012 DUE TO NATIONAL 9231 DUE TO OTHER CHAPTERS 2564 LEASE LIABILITY - OPERATING 14165 25960 X 6365084 351303 892677 1243980 5121104 35647 -55071 -19424 5101680 5640452 764465 55071 819536 4820916 35647 35647 4856563 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEVADA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE NEVADA REVISED STATUTES. 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 EVENTS MOVED TO STATEMENT OF REVENUE -55,071. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS MOVED TO STATEMENT OF REVENUE 55,071. X 1 RACHEL WERNER SOLE MBR DBA RBW STRATEGY LLC 5012 TOTHILL DRIVE OLNEY MD 20832 GRANT WRITING 0 0 17750 -17750 17750 -17750 NV FASHION LUNCHEON 829203 737225 91978 41242 50626 14574 STARRY NIGHT 404096 369077 35019 120 9715 2631 16850 25789 2 494453 413969 80484 334 44674 14091 10353 31553 1727752 1520271 207481 41696 54389 67348 27203 71916 262552 -55071 68950 69427 0 0.86000 68950 69427 69427 -477 NV 1 0 0 0 0.00000 1.00000 BARBARA TAPP 9950 COVINGTON CROSS DR LAS VEGAS NV 89144 0 SHEILA MARCELLO VICTOR SR DIRECTO 1850 OVERSEE RAFFLE ADMINISTRATION X 1 68950 1 WISHES GRANTED 168 238365 1560615 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 X X X 0 0 0 0 0 0 0 1 0 SCOTT ROSENZWEIG PRESIDENT & CEO 171069 0 35459 0 0 0 8790 0 24653 0 239971 0 0 0 BARBARA TAPP COO 144380 0 29000 0 0 0 7049 0 11029 0 191458 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ISSUED AN EMPLOYMENT CONTRACT TO BOTH THE CEO AND COO NOTING A MAXIMUM ANNUAL BONUS POTENTIAL OF 20%. AT THEIR MEETING IN OCTOBER EVERY YEAR, THEY DETERMINE THE PAYOUT FOR THE PRIOR FISCAL YEAR (THIS YEAR WAS 20% FOR BOTH). FOR THE NON-C-SUITE EMPLOYEES, THEY ARE PART OF A BOARD-APPROVED ORGANIZATIONAL BONUS STRUCTURE WHEREBY 30% OF ANY YEAR-END SURPLUS IS DIVIDED AMONG NON-C-SUITE STAFF MEMBERS ON STAFF IN THE PRIOR FISCAL YEAR. SMITHMAN PRODUCTIONS ENTITY OWNED BY BOARD MEMBER FAMILY 35491 PRINTING GOODS AND GIFTS 0 X 2 23595 FMV X WISH RELATED 223 557537 FMV X SPECIAL EVENTS 40 119511 FMV X OTHER 23 7645 FMV 0 0 1 0 PART I, COLUMN (B): 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 NEVADA GRANTED 168 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,101,122. OF THIS AMOUNT, $549,608 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 OFFICERS OF THE CORPORATION SHALL BE A CHAIR, A VICE CHAIR, A SECRETARY, A TREASURER AND AN IMMEDIATE PAST CHAIR. THE OFFICERS OF THE CORPORATION SHALL ALSO BE THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MEETS 10-11 OF THE 12 MONTHS OF THE YEAR TO REVIEW THE MOST RECENT MONTHLY FINANCIAL STATEMENTS, PLAN FOR AND EXECUTE BOARD RECRUITMENT, EVALUATE BOARD MEMBER RENEWALS, ASSESS POLICY, AND PROVIDE THE AGENDAS FOR THE QUARTERLY FULL BOARD MEETINGS. THE EXECUTIVE COMMITTEE PROVIDES FIRST PASS APPROVAL OF QUARTERLY FINANCIAL STATEMENTS, 990, AND ORGANIZATIONAL POLICIES THAT THEN GO BEFORE THE FULL BOARD FOR A FULL VOTE. AS REQUIRED, THE EXECUTIVE COMMITTEE ALSO SERVES AS THE CEO/EXECUTIVE SEARCH COMMITTEE. THE EXECUTIVE COMMITTEE PERFORMS THE CEO'S PERFORMANCE REVIEW, REVIEWS AND SETS CEO COMPENSATION INCLUDING AWARDING ANNUAL BONUSES. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS REFLECT OUR NAME CHANGE FROM MAKE-A-WISH SOUTHERN NEVADA TO MAKE-A-WISH NEVADA. FORM 990, PART VI, SECTION B, LINE 11B THE CHAPTER ENSURES THAT ITS FORM 990 AND ANY REQUIRED STATE FILINGS ARE, 1) PREPARED BY AN EXTERNAL LICENSED CERTIFIED PUBLIC ACCOUNTANT OR ACCOUNTING FIRM WITH NON PROFIT EXPERIENCE, 2) REVIEWED FOR ACCURACY AND APPROVED BY THE CHAPTER'S PRESIDENT & CEO, COO, TREASURER AND BOARD OF DIRECTORS BEFORE SUCH DOCUMENTS ARE FILED WITH THE APPROPRIATE GOVERNMENT AGENCY, 3) DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE APPROPRIATE GOVERNMENT AGENCY, 4) MINUTES OF BOARD OF DIRECTORS AND/OR COMMITTEE MEETINGS REFLECT THAT THE REQUIRED REVIEW, APPROVAL AND DISTRIBUTION OCCURRED, AND 5) FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION IN ACCORDANCE WITH IRS RULES. 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 BY 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 CHAPTER ENSURES THAT COMPENSATION OF THE PRESIDENT & CEO, OTHER OFFICERS AND KEY EMPLOYEES AS DEFINED BY THE IRS IS APPROVED BY THE CHAPTER'S EXECUTIVE COMMITTEE WITHOUT INVOLVEMENT OF ANY INDIVIDUAL WITH A CONFLICT OF INTEREST. THE EXECUTIVE COMMITTEE OBTAINS AND RELIES ON APPROPRIATE COMPARABILITY DATA PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA ("THE NATIONAL OFFICE") AND MAY RELY ON OTHER COMPETENT THIRD PARTY DATA FOR COMPENSATION PAID BY NON-PROFITS. THE BASIS FOR THE DECISION APPROVING THE COMPENSATION ARRANGEMENT IS ADEQUATELY DOCUMENTED IN NOTES OR MINUTES AT THE TIME IT IS MADE. THE CHAPTER ENSURES THAT COMPENSATION OF THE PRESIDENT & CEO, OTHER OFFICERS AND KEY EMPLOYEES AS DEFINED BY THE IRS IS APPROVED BY THE CHAPTER'S EXECUTIVE COMMITTEE WITHOUT INVOLVEMENT OF ANY INDIVIDUAL WITH A CONFLICT OF INTEREST. THE EXECUTIVE COMMITTEE OBTAINS AND RELIES ON APPROPRIATE COMPARABILITY DATA PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA ("THE NATIONAL OFFICE") AND MAY RELY ON OTHER COMPETENT THIRD PARTY DATA FOR COMPENSATION PAID BY NON-PROFITS. THE BASIS FOR THE DECISION APPROVING THE COMPENSATION ARRANGEMENT IS ADEQUATELY DOCUMENTED IN NOTES OR MINUTES AT THE TIME IT IS MADE. THIS PROCESS WAS LAST COMPLETED IN CALENDAR YEAR 2024. FORM 990, PART VI, SECTION C, LINE 19 AUDITED YEAR END STATEMENTS ARE AVAILABLE ON OUR WEBSITE. CONFLICT OF INTEREST AND GOVERNING DOCUMENTS AVAILABLE FOR REVIEW UPON REQUEST.