2026-04-13T19:04:07-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 450393770 MAKE-A-WISH FOUNDATION OF NORTH DAKOTA MAKE 7012809474 4143 26TH AVENUE SOUTH 104 FARGO ND 58104 BILLI JO ZIELINSKI PRESIDENT AND CEO 7012809474 2026-04-07 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-07 2024 2025-03-06 01:10:19Z BILLI JO ZIELINSKI 4143 26TH AVENUE SOUTH 104 FARGO ND 58104 3748103 0 X WISH.ORG/NORTHDAKOTA X 1986 ND TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 11 190 0 0 1679407 1673141 0 900 287643 467412 -11797 -23514 1955253 2117939 796887 793727 0 0 635021 753358 0 8653 294368 448839 475052 1880747 2030790 74506 87149 6311149 7130601 213728 830058 6097421 6300543 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1402900 793727 900 SEE SCHEDULE O 1402900 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 11 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 ND X X BILLI JO ZIELINSKI 7012809474 4143 26TH AVENUE SOUTH 104 FARGO ND 58104 JOSH HERBOLD CHAIR 2.00 X X 0 0 0 TANYA COX CHAIR-ELECT/VICE-CHAIR 2.00 X X 0 0 0 WESTON DRESSLER SECRETARY 2.00 X X 0 0 0 ANTHONY DUDAS TREASURER 2.00 X X 0 0 0 ERIN BEITELSPACHER DIRECTOR 1.00 X 0 0 0 DJ CAMPBELL DIRECTOR 1.00 X 0 0 0 CASSIE GERHARDT DIRECTOR 1.00 X 0 0 0 BONNIE GOLDSBERRY DIRECTOR 1.00 X 0 0 0 JASON HICKS DIRECTOR 1.00 X 0 0 0 KRISTEN HINTERMEYER DIRECTOR 1.00 X 0 0 0 STACY ROERS IRMEN DIRECTOR 1.00 X 0 0 0 CODY JOHNSON DIRECTOR 1.00 X 0 0 0 DON MORGAN DIRECTOR 1.00 X 0 0 0 KRISANN NORBY-JAHNER DIRECTOR 1.00 X 0 0 0 KIRA STENEHJEM NOLL DIRECTOR 1.00 X 0 0 0 PASTOR BRUCE VOLD DIRECTOR 1.00 X 0 0 0 BILLI JO ZIELINSKI PRESIDENT AND CEO 45.00 X 118268 0 38279 118268 0 38279 1 0 1 0 0 20 254910 1418211 264661 1673141 WISH ASSIST FEES 900099 900 900 900 156626 156626 1777625 1466839 310786 310786 310786 120951 254910 148711 -27760 -27760 18860 14614 4246 4246 2117939 900 0 443898 35000 35000 758727 758727 132727 29200 53091 50436 511128 300503 104155 106470 11964 7518 2180 2266 44358 26872 8616 8870 53181 27654 12764 12763 34995 34995 8653 8653 40946 40946 10456 2441 6268 1747 23401 1400 22001 99635 53942 18065 27628 9550 700 7975 875 75176 39092 18042 18042 13171 8410 1166 3595 9991 3767 2187 4037 4116 2140 988 988 349 349 CHAPTER DUES 147796 103463 20689 23644 MEMBERSHIP DUES 3972 1722 1395 855 MERCHANT FEES 1498 1498 2030790 1402900 333522 294368 641812 678562 30706 105500 147 6612 1418 42027 61269 92840 80727 6162 12113 5481992 5560718 101838 710874 6311149 7130601 57535 127665 156193 702393 213728 830058 X 5035781 5153626 1061640 1146917 6097421 6300543 6311149 7130601 X 87149 88796 27695 -518 X 0 1 X 1 0 X 1122022 1423670 1524336 1679407 1673141 7422576 1122022 1423670 1524336 1679407 1673141 7422576 765723 6656853 99066 115024 136221 149541 156626 656478 40637 79641 89951 140518 139811 490558 8569612 1600 0.77680 0.78290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 39,942. 2021 AMOUNT: $ 79,641. 2022 AMOUNT: $ 89,951. 2023 AMOUNT: $ 140,518. 2024 AMOUNT: $ 120,951. GROSS SALE OF INVENTORY - 2020 AMOUNT: $ 154. OTHER INCOME - GROSS GAMING - 2020 AMOUNT: $ 541. 2024 AMOUNT: $ 18,860. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 742502 15000 71646 17430 811718 612217 55000 91558 16273 742502 518305 44902 49010 612217 604576 -70770 15501 518305 524253 5000 89480 14157 604576 0.00000 0.62100 0.37900 0 0 768 567 201 92072 80160 11912 12113 DUE FROM NATIONAL 40585 DUE FROM OTHER CHAPTERS 1873 RIGHT-OF-USE ASSETS - OPERATING 668416 710874 DUE TO OTHER CHAPTERS 17321 DUE TO NATIONAL 11534 LEASE LIABILITY - OPERATING 673538 702393 X 2481592 88796 288561 -518 376839 2104753 40946 -27760 13186 2117939 2278470 260866 27760 288626 1989844 40946 40946 2030790 PART V, LINE 4: THE TEMPORARY AND PERMANENT ENDOWMENTS ARE INTENDED TO BE USED FOR WISH GRANTING. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NORTH DAKOTA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). 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: CROWN POINTE LEASE -518. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE -27,760. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE 27,760. WINE AND WISHES 194940 124684 70256 -515 -493 30233 25127 29975 WORLD OF WISHES 126076 105276 20800 -100 971 9 9435 2709 15470 2 54845 24950 29895 38 1322 20013 14517 375861 254910 120951 -100 494 -484 40990 47849 59962 148711 -27760 18860 100 6988 7526 1 1.00000 18860 100 6988 7526 14614 4246 ND 1 0 0 0 0.00000 1.00000 BILLI JO ZIELINSKI 4143 26TH AVE S STE 104 FARGO ND 58104 0 AMANDA GODFREAD AND ABBY CROWLEY 0 EVENT ORGANIZER X 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHEONIX AZ 850164360 860481941 501(C)(3) 35000 0 WISH FULFILLMENT FUND WISHES GRANTED 57 78472 680255 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 WISH GRANTING VOLUNTEERS AND/OR STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT AND, IF APPLICABLE, EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS. 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 BILLI JO ZIELINSKI PRESIDENT AND CEO 113266 0 3377 0 1625 0 4208 0 34071 0 156547 0 0 0 X WISH RELATED 273 251941 FMV X SPECIAL EVENTS 148 12720 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 NORTH DAKOTA GRANTED 57 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF THE WISHES FOR THE FISCAL YEAR WAS $1,527,992. OF THIS AMOUNT, $125,092 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 STANDING EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM IS REVIEWED BY THE FOUNDATION'S PRESIDENT AND CEO. THE RETURN IS THEN PRESENTED TO THE FINANCE AND INVESTMENT OR EXECUTIVE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS 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 AND OUTREACH MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT AND CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT AND CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT AND 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 15A ANNUALLY, THE PRESIDENT AND CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT IS REVIEWED DURING THE PERFORMANCE EVALUATION AND REVIEW PROCESS AND AGAINST NATIONAL BENCHMARKING SALARY STUDIES, CHAPTER SURVEYS DONE EVERY THREE YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND LOCAL AND REGIONAL SURVEY DATA CONDUCTED BY STATED ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE EXECUTIVE COMMITTEE AND THE BOARD'S DISCUSSIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT IS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTE ON IT, AND THE COMPARABILITY DATA RELIED UPON AS WELL AS HOW IT WAS OBTAINED. THIS PROCESS WAS LAST PERFORMED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CROWN POINTE LEASE -518.