2026-05-27T16:57:13-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 460375953 MAKE-A-WISH FOUNDATION OF SOUTH DAKOTA & MONTANA MAKE 6053358000 1400 W 17TH ST SIOUX FALLS SD 57104 SUE E SALTER PRESIDENT & CEO 6053358000 2026-05-22 1 1 LINDSEY PIGG P01268923 7819821001 2026-05-22 2024 2025-03-06 01:10:19Z SUE E SALTER 1400 W 17TH ST SIOUX FALLS SD 57104 3330975 0 X WISH.ORG/SDMT X 1984 SD TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 15 15 14 240 0 0 2195515 2394783 3300 1200 453509 502776 -3528 -1024 2648796 2897735 1331381 1476944 0 0 907431 983596 0 8000 316553 502406 515997 2741218 2984537 -92422 -86802 13566872 14355161 178483 219337 13388389 14135824 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2344659 1476944 1200 SEE SCHEDULE O. 2344659 1 1 0 0 0 0 0 0 0 1 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 0 0 1 14 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 1 0 0 1 1 1 1 1 1 1 1 0 X X SUE E SALTER 6053358000 1400 W 17TH ST SIOUX FALLS SD 57104 RAE MORLAN CHAIR 2.00 X X 0 0 0 CHRISTIE ERNST VICE-CHAIR 2.00 X X 0 0 0 MIKE FUCHS TREASURER 2.00 X X 0 0 0 CHRIS HALVERSON SECRETARY 2.00 X X 0 0 0 JESSICA AGUILAR DIRECTOR 1.00 X 0 0 0 DZENAN BERBEROVIC DIRECTOR 1.00 X 0 0 0 JIM BERMAN DIRECTOR 1.00 X 0 0 0 ED BLOOM DIRECTOR 1.00 X 0 0 0 DOUG EKEREN DIRECTOR 1.00 X 0 0 0 PAUL GOLDAMMER DIRECTOR 1.00 X 0 0 0 PAUL GEORGOFF DIRECTOR 1.00 X 0 0 0 AARON PARKER DIRECTOR 1.00 X 0 0 0 JOE SEGELEON DIRECTOR 1.00 X 0 0 0 JUSTIN SHATTO DIRECTOR 1.00 X 0 0 0 ADAM TUNNING DIRECTOR 1.00 X 0 0 0 SUE SALTER PRESIDENT/CEO 50.00 X 162996 0 6494 AMY BRUNS CHIEF DEVELOPMENT OFFICER 40.00 X 116543 0 13817 279539 0 20311 2 0 1 0 0 380293 2014490 458678 2394783 WISH ASSIST FEE 900099 1200 1200 1200 319549 319549 503953 320726 183227 183227 183227 111490 380293 112514 -1024 -1024 2897735 1200 0 501752 1476944 1476944 175101 106812 28016 40273 662506 404128 106001 152377 20886 12741 3342 4803 59697 36403 9568 13726 65406 39898 10465 15043 5110 3111 826 1173 41795 41795 8000 8000 47614 47614 20832 3417 16725 690 6725 6725 80515 59053 9370 12092 8962 1887 6607 468 13654 6928 1921 4805 24311 11494 3913 8904 6942 2243 1688 3011 117 71 19 27 25567 15596 4091 5880 349 349 CHAPTER DUES 223807 156665 31333 35809 MERCHANT FEES 7777 7777 BAD DEBT EXPENSE 1650 1650 MEMBERSHIP DUES 270 194 31 45 2984537 2344659 323325 316553 31469 16465 725192 595952 102480 196253 2739 14063 10863 102334 93592 984134 573595 430739 410539 11683184 12474529 477411 554229 13566872 14355161 140213 159787 38270 59550 178483 219337 X 10515158 11042378 2873231 3093446 13388389 14135824 13566872 14355161 X -86802 800595 2516 31126 X 0 1 X 1 0 X 1896082 1949462 2613131 2195525 2394783 11048983 1896082 1949462 2613131 2195525 2394783 11048983 390276 10658707 235047 254625 283731 297441 319549 1390393 88900 56540 96213 85367 111490 438510 12877886 15375 0.82770 0.81680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT INCOME - 2020 AMOUNT: $ 88,900. 2021 AMOUNT: $ 56,434. 2022 AMOUNT: $ 95,927. 2023 AMOUNT: $ 85,191. 2024 AMOUNT: $ 111,490. OTHER REVENUE - 2021 AMOUNT: $ 106. 2022 AMOUNT: $ 286. 2023 AMOUNT: $ 176. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11924538 20177 1246437 503954 12687198 10370003 500000 1706276 651741 11924538 10075196 711647 416840 10370003 11831634 -1393080 363358 10075196 9965704 6452 1950236 90758 11831634 0.77003 0.14671 0.08326 1 0 56500 56500 561652 447445 114207 365982 126150 239832 410539 DUE TO NATIONAL 1943 DUE TO OTHER CHAPTERS 51452 LEASE LIABILITY - FINANCING 6155 59550 X 4028478 800595 345612 31126 1177333 2851145 47614 -1024 46590 2897735 3281043 343096 343096 2937947 47614 -1024 46590 2984537 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE RESOURCES TO GRANT THE WISHES OF CHILDREN WITH CRITICAL ILLNESSES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND SOUTH 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: CHANGE IN VALUE OF BEN INTEREST IN ASSETS HELD BY OTHERS 31,126. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -1,024. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -1,024. GOLF 25 329420 234320 95100 16592 13500 32409 13100 19878 WATERTOWN 155290 138900 16390 1230 1050 9110 5645 2 7073 7073 491783 380293 111490 17822 14550 41519 13100 25523 112514 -1024 1 WISHES GRANTED 110 256334 1220610 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 0 0 0 0 0 0 0 1 0 SUE SALTER PRESIDENT/CEO 155472 0 7524 0 0 0 4890 0 1604 0 169490 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINES THE BONUS AMOUNTS WHICH ARE BASED ON OVERALL PERFORMANCE. X 1 20177 FMV X WISH RELATED 262 411097 FMV X SPECIAL EVENTS 8 27404 FMV 0 0 1 0 SCHEDULE M, 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 DAKOTA AND MONTANA GRANTED 110 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,686,935. OF THIS AMOUNT, $342,277 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 BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, MAY DESIGNATE ONE OR MORE COMMITTEES/TASK FORCE, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION; BUT THE DESIGNATION OF SUCH COMMITTEES/TASK FORCE AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTORS, OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM BY LAW. 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 IS REVIEWED AND APPROVED BY THE FOUNDATION'S PRESIDENT & CEO. THE DRAFT IS THEN CIRCULATED TO KEY STAFF AND ALL VOTING BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. 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 AND REVIEWED BY THE VOLUNTEER ENGAGEMENT MANAGER 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 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 EXECUTIVE COMMITTEE, COMPRISED OF INDEPENDENT BOARD-ELECTED OFFICERS OF THE ORGANIZATION, DETERMINED COMPENSATION. THEY USED UPDATED CEO SALARY SURVEY STUDY CONDUCTED BY MAKE-A-WISH AMERICA; THE BOARD CHAIR DOCUMENTED DECISION THROUGH EMAIL SHARED WITH CEO AND SAVED IN HER PERSONNEL FILE AND SHARED WITH PAYROLL PROVIDER. FROM TIME TO TIME, THE COMMITTEE ALSO REVIEWS LOCAL AND NATIONAL SURVEYS AND BENCHMARKING SALARY STUDIES FOR COMPARABLE DATA OUTSIDE OF THE ONE CONDUCTED BY MAKE-A-WISH AMERICA. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF, OTHER THAN THE PRESIDENT & CEO, ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. THIS PROCESS WAS LAST PERFORMED IN FISCAL 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 31,126.