2025-06-23T14:54:01-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 030323013 MAKE-A-WISH FOUNDATION OF VERMONT MAKE 8028649393 6655 SHELBURNE RD 300 SHELBURNE VT 05482 JAMES HATHAWAY PRESIDENT & CEO 8028649393 2025-06-17 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-06-17 2023 2025-03-06 01:10:19Z JAMES HATHAWAY 6655 SHELBURNE RD 300 SHELBURNE VT 05482 3832839 0 X WISH.ORG/VERMONT X 1989 VT TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 12 12 5 55 0 0 1393708 1048958 1500 12300 81619 385330 32921 55609 1509748 1502197 462750 400341 0 0 464899 642670 0 0 214035 468629 383979 1396278 1426990 113470 75207 3394278 3542413 121139 142665 3273139 3399748 X THE MAKE-A-WISH FOUNDATION OF VERMONT CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 845954 400341 12300 SEE SCHEDULE O. 845954 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 VT X X JAMES HATHAWAY 8028649393 6655 SHELBURNE RD 300 SHELBURNE VT 05482 BRIAN LEFFLER BOARD CHAIR 2.00 X X 0 0 0 KATIE CLARK VICE CHAIR 2.00 X X 0 0 0 JOE CHARBONNEAU SECRETARY 2.00 X X 0 0 0 MARIETTA FORMENAK TREASURER 2.00 X X 0 0 0 KATIE LANGROCK DIRECTOR 2.00 X 0 0 0 AMER AL-NIMIR DIRECTOR 2.00 X 0 0 0 BARB HARRIS DIRECTOR 2.00 X 0 0 0 JOHN MULLET DIRECTOR 2.00 X 0 0 0 AHMED YEARWOOD DIRECTOR 2.00 X 0 0 0 PATTI KOMLINE DIRECTOR 2.00 X 0 0 0 BRETT SMITH DIRECTOR 2.00 X 0 0 0 DAVID RICHARDS DIRECTOR 2.00 X 0 0 0 JAMES HATHAWAY PRESIDENT & CEO 20.00 X 133781 0 10234 133781 0 10234 1 0 0 0 0 6800 62383 979775 150284 1048958 WISH RELIEF REVENUE 900099 12000 12000 WISH ASSIST FEE 900099 300 300 12300 87819 87819 2620654 2323143 297511 297511 297511 4323 62383 4323 0 4768 3176 1592 1592 OTHER INCOME 900099 54017 54017 54017 1502197 12300 0 440939 400341 400341 162573 76705 51596 34272 354218 167354 112088 74776 8272 3888 2647 1737 78064 36690 24981 16393 39543 18585 12654 8304 6110 6110 28232 28232 8984 8984 30895 2552 19366 8977 16919 16919 58512 19416 22255 16841 8831 1226 7014 591 25955 12199 8306 5450 35105 33285 1820 2592 24 1954 614 26337 12378 8428 5531 405 194 127 84 CHAPTER DUES 134581 94207 18841 21533 MEMBERSHIP DUES 415 195 133 87 MERCHANT FEES 106 106 1426990 845954 367001 214035 86401 785508 6912 54133 204916 63 58097 9341 52063 56749 179060 64199 92247 114861 2249883 2987855 102284 75378 3394278 3542413 71134 106989 12000 50005 23676 121139 142665 X 2953470 3036044 319669 363704 3273139 3399748 3394278 3542413 75207 25978 25424 0 X 0 1 X 1 0 X 602322 767671 1651977 1393708 1048958 5464636 602322 767671 1651977 1393708 1048958 5464636 1064693 4399943 47518 41025 50540 75159 87819 302061 4350 4274 42709 32517 58340 142190 5908887 26430 0.74460 0.76660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 1,085. 2020 AMOUNT: $ 4,274. 2021 AMOUNT: $ 41,751. 2022 AMOUNT: $ 2,517. 2023 AMOUNT: $ 4,323. OTHER INCOME - 2019 AMOUNT: $ 3,265. 2021 AMOUNT: $ 958. 2022 AMOUNT: $ 30,000. 2023 AMOUNT: $ 54,017. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 905484 136279 35758 1006005 839339 73915 7770 905484 966563 -118462 8762 839339 735109 100000 131454 966563 800393 67043 132327 735109 0.72874 0.27126 0.00000 0 0 42536 19063 23473 103635 45136 58499 32889 32889 114861 DUE TO NATIONAL 7097 DUE TO OTHER CHAPTERS 16579 23676 X 1658083 25978 138892 164870 1493213 8984 8984 1502197 1531474 113468 113468 1418006 8984 8984 1426990 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED TO INVESTMENTS IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT ANY WISH-GRANTING ACTIVITIES OF THE FOUNDATION. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME 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, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. BEARDIES 66706 62383 4323 4323 66706 62383 4323 4323 4323 0 1 WISHES GRANTED 29 55348 344993 FMV TRAVEL, M&E, 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 1 4135 FMV X WISH-RELATED 48 146149 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 VERMONT GRANTED 29 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $933,853. OF THIS AMOUNT, $87,899 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 EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE CHAIR, VICE-CHAIR, SECRETARY, CHAIR OF THE WISH GRANTING COMMITTEE, TREASURER AND, IF AVAILABLE, THE IMMEDIATE PAST CHAIR OF THIS CORPORATION. THIS COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE AUTHORITY AND POWER OF THE BOARD OF DIRECTORS AS ALLOWED BY LAW TO ACT FOR THE BOARD OF DIRECTORS ON ALL MATTERS WHICH THE CHAIR DETERMINES CANNOT BE HELD OVER UNTIL THE NEXT MEETING OF THE BOARD, AND MAY DO SO WITHOUT THE REQUIREMENT OF MEETING TOGETHER. THE CHAIR WILL REPORT ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE TO THE BOARD OF DIRECTORS AT THE NEXT MEETING OF THE BOARD SUBSEQUENT TO THE EXECUTIVE COMMITTEE MEETING. IN ADDITION TO MEETING ON MATTERS THE URGENCY OF WHICH CANNOT WAIT UNTIL THE NEXT MEETING OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL MEET AS FREQUENTLY AS IS NECESSARY ON ALL OTHER MATTERS OF THE CORPORATION, SUCH MEETINGS AUTHORIZED BY CORRESPONDENCE. THE BOARD OF DIRECTORS SHALL BE ADVISED AT THEIR NEXT MEETING OF THE EXECUTIVE COMMITTEE DELIBERATIONS. FORM 990, PART VI, SECTION A, LINE 4 CHANGES IN THE BYLAWS INCLUDE THE PRINCIPAL OFFICE LOCATION HAS BEEN UPDATED TO CHITTENDEN COUNTY IN VERMONT, AND THE PURPOSES NOW INCLUDE GRANTING WISHES TO CHILDREN BETWEEN 2-1/2 AND 18 YEARS OF AGE. THE BOARD OF DIRECTORS WILL NOW CONSIST OF 13-17 MEMBERS, WITH DIRECTORS SERVING UP TO THREE CONSECUTIVE THREE-YEAR TERMS. OFFICERS NOW INCLUDE A CHAIR, VICE CHAIR, SECRETARY, AND TREASURER, ELECTED FOR TWO-YEAR TERMS. THE BOARD HAS STANDING COMMITTEES SUCH AS EXECUTIVE AND FINANCE, WITH NON-DIRECTORS SERVING BUT WITHOUT BINDING AUTHORITY. THE FOUNDATION INDEMNIFIES DIRECTORS, OFFICERS, EMPLOYEES, AND VOLUNTEERS TO THE MAXIMUM EXTENT PERMITTED BY VERMONT LAW. UPON DISSOLUTION, ASSETS WILL BE DISPOSED OF FOR THE FOUNDATION'S PURPOSES OR TRANSFERRED TO TAX-EXEMPT ORGANIZATIONS. AMENDMENTS TO THE BYLAWS REQUIRE A WRITTEN NOTICE OF AT LEAST THIRTY DAYS AND A TWO-THIRDS VOTE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION 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. A COMPLETE COPY OF THE FINAL RETURN WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD 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 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 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 THE PRESIDENT & CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY THE MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER 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. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THE PROCESS WAS LAST UNDERTAKEN IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.