2025-02-27T10:11:17-06:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 570786119 MAKE-A-WISH FOUNDATION OF SC INC MAKE 8642500702 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 MISTY FARMER PRESIDENT & CEO 8642500702 2025-02-12 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-02-12 2023 2025-03-06 01:10:19Z MISTY FARMER 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 5044337 0 X WISH.ORG/SC X 1984 SC TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 15 15 25 234 0 0 4246246 4665336 6799 8750 40989 125051 -1409 0 4292625 4799137 2398331 2125755 0 0 1433239 1551312 0 0 1066888 889814 880004 4721384 4557071 -428759 242066 4067117 4277231 384891 372075 3682226 3905156 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3088124 2125755 8750 SEE SCHEDULE O. 3088124 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 15 0 1 25 1 0 0 0 0 0 1 1 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 MISTY FARMER PRESIDENT & CEO 40.00 X 182227 0 11159 TOM PATE CHAIR 2.00 X X 0 0 0 LANE LEWIS VICE CHAIR 1.00 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 DIRECTOR 1.00 X 0 0 0 BRIAN SEARFOSS DIRECTOR 1.00 X 0 0 0 DEBBIE TUCKER DIRECTOR 1.00 X 0 0 0 JEFF TALLMAN DIRECTOR 1.00 X 0 0 0 MATT O'NEILL DIRECTOR 1.00 X 0 0 0 MEREDITH DIAL DIRECTOR (THROUGH 8/19/24) 1.00 X 0 0 0 MICKI SOLOMON DIRECTOR 2.00 X 0 0 0 RYAN NEVILLE DIRECTOR 1.00 X 0 0 0 SHAYLA WILSON DIRECTOR 1.00 X 0 0 0 SHERRIE TURNER DIRECTOR 1.00 X 0 0 0 STEVE CARR DIRECTOR 1.00 X 0 0 0 TAMMY WHALEY DIRECTOR 1.00 X 0 0 0 182227 0 11159 1 0 1 0 0 2887 1467083 3195366 730099 4665336 WISH ASSIST FEES 900099 8750 8750 8750 126950 126950 1899 -1899 -1899 -1899 243301 1467083 243301 0 4799137 8750 0 125051 2125755 2125755 205644 85128 28191 92325 1133916 469451 155326 509139 54591 22529 7628 24434 59297 24549 8124 26624 97864 40516 13407 43941 60332 60332 18937 3213 8182 7542 24558 119 24439 150605 46024 35397 69184 26586 8679 6666 11241 54409 22525 7454 24430 42737 2656 4452 35629 87748 7013 16602 64133 10850 4492 1486 4872 CHAPTER DUES 321452 225017 45003 51432 MERCHANT FEES 60117 60117 BAD DEBT EXPENSE 13779 13779 MEMBERSHIP DUES 7894 577 3690 3627 4557071 3088124 402059 1066888 95478 6632 3091975 3548411 515361 371942 2296 251 39789 47488 114055 143318 166210 144189 20061 22021 188102 137168 4067117 4277231 269966 306872 114925 65203 384891 372075 X 3194975 3536815 487251 368341 3682226 3905156 4067117 4277231 242066 -19136 0 X 0 1 X 1 0 X 3514942 3791750 5050654 4246246 4665336 21268928 3514942 3791750 5050654 4246246 4665336 21268928 710303 20558625 140 87 42 40989 126950 168208 161001 160610 248679 278121 243301 1091712 22528848 32324 0.91250 0.92850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 161,001. 2020 AMOUNT: $ 160,610. 2021 AMOUNT: $ 246,972. 2022 AMOUNT: $ 278,121. 2023 AMOUNT: $ 243,301. OTHER REVENUE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 1,707. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98260 98260 0 67950 45929 22021 22021 DUE TO NATIONAL 15519 DUE TO OTHER CHAPTERS 49684 65203 X 5189017 389880 389880 4799137 0 4799137 4966087 409016 409016 4557071 0 4557071 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, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. WISH NIGHT 735398 609396 126002 75070 6000 44932 TRAILBLAZE CHALLENGE 440632 379600 61032 39018 9187 12827 7 534354 478087 56267 4877 21261 17593 400 12136 1710384 1467083 243301 4877 60279 101850 6400 69895 243301 0 1 WISHES GRANTED 237 378319 1747436 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 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 1 1 X X X X 0 0 0 0 0 0 0 0 0 MISTY FARMER PRESIDENT & CEO 182227 0 0 0 0 0 6179 0 4980 0 193386 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 447 705895 FMV X SPECIAL EVENTS 39 24204 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 237 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,485,860. OF THIS AMOUNT, $395,777 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 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 THE ORGANIZATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WILL BE REVIEWED BY THE FOUNDATION'S PRESIDENT & 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 FINAL APPROVAL. A COMPLETE COPY OF THE FINAL RETURN WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD FOR THEIR APPROVAL, 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 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 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. MAKE-A-WISH FOUNDATION OF AMERICA COMPENSATION DATA IS THE PRIMARY SOURCE FOR EVALUATION BUT COMPENSATION DATA FROM OTHER NON-PROFIT ORGANIZATIONS SUCH AS TOGETHER SC AND THE ASSOCIATION OF FUNDRAISING PROFESSIONALS IS ALSO EVALUATED. THIS PROCESS LAST OCCURED IN CALENDAR YEAR 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.