2025-06-12T10:11:06-05:00 2024-08-31 470574775 FRANKEL LLC 11404 WEST DODGE RD SUITE 700 OMAHA NE 681542576 990 2023-09-01 470671096 MAKE-A-WISH FOUNDATION OF NEBRASKA INC MAKE 4023338999 1005 S 107TH AVE 102 OMAHA NE 68114 BRIGETTE YOUNG PRESIDENT 4023338999 2025-06-09 1 0 AMY SUGHROUE P01058335 4024969100 2023 2025-03-06 01:10:19Z BRIGETTE YOUNG 1005 S 107TH AVE 102 OMAHA NE 68114 7093691 0 X WWW.NEBRASKA.WISH.ORG X 1983 NE THE ORGANIZATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 19 19 15 350 0 0 2759070 4398416 0 0 189764 533666 923989 795039 3872823 5727121 1807398 3165624 0 0 1150688 1194346 0 0 601383 817395 905708 3775481 5265678 97342 461443 13259830 14573325 807337 711675 12452493 13861650 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 4208512 3165624 600 GRANTING WISHES OF CHILDREN WITH LIFE THREATENING ILLNESSES AND RELATED EXPENDITURES. 4208512 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 15 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X ROMY REICKS 4023338999 1005 SOUTH 107 AVENUE STE 102 OMAHA NE 68144 BRAD EWERTH CHAIRMAN 1.00 X X 0 0 0 KELLY HILLMAN VICE CHAIR 1.00 X X 0 0 0 BRIAN PIERCE TREASURER 1.00 X X 0 0 0 KAYLA HANSEN SECRETARY 1.00 X X 0 0 0 BRIAN KETCHAM IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 MIKE ABRAMSON DIRECTOR 1.00 X 0 0 0 JON BLUMENTHAL DIRECTOR 1.00 X 0 0 0 GARY BYRNE DIRECTOR 1.00 X 0 0 0 DAWN BECKER DIRECTOR 1.00 X 0 0 0 DEB FENTON DIRECTOR 1.00 X 0 0 0 KATHY ENGLISH DIRECTOR 1.00 X 0 0 0 LISA JANSEN DIRECTOR 1.00 X 0 0 0 RAHUL JALALI DIRECTOR 1.00 X 0 0 0 BRYCE JUEDES DIRECTOR 1.00 X 0 0 0 CANDI KIRKWOOD DIRECTOR 1.00 X 0 0 0 JEREMY PAYNE DIRECTOR 1.00 X 0 0 0 RYAN PETERSON DIRECTOR 1.00 X 0 0 0 NICO MARASCO DIRECTOR 1.00 X 0 0 0 LUKE TIESO DIRECTOR 1.00 X 0 0 0 BRIGETTE YOUNG PRESIDENT 40.00 X 226512 0 16585 LINDA HOGREFE DIRECTOR OF DEVELOPMENT 40.00 X 127699 0 14425 354211 0 31010 2 0 1 0 0 81764 4316652 1923611 4398416 322219 322219 1351333 1139886 211447 211447 211447 1021123 81764 226684 794439 794439 MISCELLANEOUS 900099 600 600 600 5727121 600 0 1328105 161817 161817 3003807 3003807 234632 159550 32849 42233 738759 318622 177679 242458 148445 72923 32106 43416 72510 35620 15683 21207 20162 10283 4838 5041 43333 43333 63128 32195 15151 15782 63435 13746 7227 42462 68599 34706 15834 18059 182446 100493 32691 49262 9650 5218 2171 2261 26054 5230 17188 3636 39624 20208 9510 9906 NATIONAL PARTNERSHIP DU 319836 223885 44777 51174 MISCELLANEOUS 65142 8017 3714 53411 DUES AND SUBSCRIPTIONS 4299 2192 1032 1075 5265678 4208512 455783 601383 3452170 2703896 142850 165303 71358 102784 76542 38904 275354 229628 75839 45726 8860036 11028940 581035 487772 13259830 14573325 129442 167551 48590 60320 629305 483804 807337 711675 X 12008398 13387456 444095 474194 12452493 13861650 13259830 14573325 461443 947714 0 X X 0 1 X 1 0 X 2212096 3881873 3256240 2759070 4398416 16507695 2212096 3881873 3256240 2759070 4398416 16507695 1428057 15079638 141040 123185 269552 249267 322219 1105263 14160 300 600 6200 600 21860 17634818 4535554 0.85510 0.85020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106717 15056 3305 118468 103280 6716 3279 106717 124183 -13948 6955 103280 104894 19289 124183 100980 3914 104894 0.00000 0.39000 0.61000 0 0 275354 229628 45726 45726 DUE TO RELATED PARTIES 17338 LEASE LIABILITY - OPERATING 466466 483804 X 7005071 947714 373569 1321283 5683788 43333 43333 5727121 5595914 373569 373569 5222345 43333 43333 5265678 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF TWO INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE FOUNDATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEBRASKA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 77-2714 OF THE NEBRASKA TAXATION CODE. 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. BLUE JEAN BALL 475555 51014 424541 79915 19150 WISH BALL 236511 30750 205761 34600 6339 5 390821 390821 2185 48425 36070 1102887 81764 1021123 2185 162940 61559 226684 794439 1 MAKE A WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHOENIX AZ 85016 860481941 501(C)(3) 161817 0 GRANT TO BE DISTRIBUTED TO OTHER CHAPTERS IN FINANCIAL NEED TO GRANT WISHES 2 0 WISH GRANTING TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS (SEE COMMENT IN PART IV FOR WISH GRANTING) 118 1119197 1884610 FMV VARIOUS WISH-RELATED ITEMS PART I, LINE 2: THE FOUNDATION FOLLOWS THE GUIDELINES AND PROCEDURES AS SET FORTH BY THE GRANTING ORGANIZATIONS. FORM 990, SCHEDULE I, PART I, ITEM 2 MAKE A WISH FOUNDATION OF NEBRASKA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X X 0 0 0 0 0 0 0 0 0 BRIGETTE YOUNG PRESIDENT 226512 0 0 0 0 0 0 0 16585 0 243097 0 0 0 X WISH GRANTING 100 1912063 COST OF DONATED ITEM X SPECIAL EVENTS 4 6764 COST OF DONATED ITEM X OTHER 2 4784 COST OF DONATED ITEM 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED FIRST BY THE INTERNAL BOOKKEEPER AND PRESIDENT/CEO FOR ANY QUESTIONS AND/OR CHANGES. AFTER INITIAL APPROVAL, THE FORM IS TAKEN TO THE FULL BOARD FOR FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EVERY VOLUNTEER AND EMPLOYEE MUST COMPLETE A CONFLICT OF INTEREST FORM EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTOR'S PERSONNEL COMMITTEE MEETS EACH YEAR TO DISCUSS STAFF COMPENSATION. THE COMMITTEE UTILIZES SALARY SURVEYS FROM THE NATIONAL OFFICE COMPARING OTHER MAKE A WISH CHAPTERS, AS WELL AS LOCAL SALARY SURVEYS COMPARING LOCAL NOT FOR PROFIT SALARIES. THE RECOMMENDED COMPENSATIONS ARE THEN SUBMITTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL. BOTH COMMITTEE'S DISCUSSIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION, THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS, VOTING RESULTS AND A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.