2026-02-10T08:56:37-06:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-09-01 820408150 MAKE-A-WISH FOUNDATION OF IDAHO MAKE 2083459474 310 W IDAHO STREET BOISE ID 83702 JANIE BEST PRESIDENT & CEO 2083459474 2026-02-06 1 1 RACHEL FLANDERS P01591790 6123764500 2026-01-28 2024 2025-03-06 01:10:19Z JANIE BEST 310 W IDAHO STREET BOISE ID 83702 3409658 0 X IDAHO.WISH.ORG X 1986 ID TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 13 37 0 0 2382322 2368052 174600 96675 161681 144790 -1519 -36323 2717084 2573194 1541980 1261215 0 0 735520 782344 0 0 370278 414711 433927 2692211 2477486 24873 95708 3459138 3699675 153745 131376 3305393 3568299 X THE MAKE-A-WISH FOUNDATION OF IDAHO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1883265 1261215 96675 SEE SCHEDULE O. 1883265 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 10 0 1 13 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 0 1 1 1 1 1 1 1 0 0 ID X X RENEE BEAL 2083459474 310 W IDAHO STREET BOISE ID 83702 ABBY BLACK CHAIR 1.00 X X 0 0 0 GRANT PORTER VICE CHAIR 1.00 X X 0 0 0 EDWARD GULLEY TREASURER 1.00 X X 0 0 0 JASON HOVER SECRETARY 1.00 X X 0 0 0 SCOTT ALEXANDER DIRECTOR 1.00 X 0 0 0 MATT BAUSCHER DIRECTOR (THRU 1/1/25) 1.00 X 0 0 0 TIM BROWN DIRECTOR 1.00 X 0 0 0 STUART DRAPER DIRECTOR 1.00 X 0 0 0 JACKIE GARRISON DIRECTOR 1.00 X 0 0 0 TRAVIS GERHARD DIRECTOR (THRU 3/1/25) 1.00 X 0 0 0 ALLISON ISAACSON DIRECTOR 1.00 X 0 0 0 WENDI LETE DIRECTOR 1.00 X 0 0 0 MARK MCGUIRE DIRECTOR 1.00 X 0 0 0 NICKOLE ONEIDA DIRECTOR 1.00 X 0 0 0 NICK SCHLEKEWAY DIRECTOR (THRU 1/1/25) 1.00 X 0 0 0 SAMANTHA SCHMITT DIRECTOR (THRU 1/1/25) 1.00 X 0 0 0 BREANNE SIMPLOT DIRECTOR 1.00 X 0 0 0 VICKI WHITE DIRECTOR 1.00 X 0 0 0 BECKI WOODBURY DIRECTOR 1.00 X 0 0 0 JANIE BEST PRESIDENT & CEO 40.00 X 133438 0 24953 133438 0 24953 1 0 1 0 0 13742 576686 1777624 441573 2368052 WISH RELIEF FUND 900099 96000 96000 WISH ASSIST FEES 900099 675 675 96675 80931 80931 759201 695342 63859 63859 63859 104799 576686 141122 -36323 -36323 2573194 96675 0 108467 1261215 1261215 159937 65574 33587 60776 512565 282482 61611 168472 860 860 56844 30791 7032 19021 52138 27112 7299 17727 390 390 41795 41795 19769 19769 7492 3331 1950 2211 2127 1187 130 810 65145 32637 5493 27015 18811 1026 8256 9529 4089 2126 573 1390 12343 5398 958 5987 15662 6470 1743 7449 59 31 8 20 4822 2508 675 1639 349 349 CHAPTER DUES 225550 157884 31578 36088 BAD DEBT EXPENSE 8420 8420 MEMBERSHIP DUES 5200 2633 747 1820 MERCHANT FEES 1904 1904 2477486 1883265 223943 370278 57663 384098 316335 240738 242994 247 0 107559 94766 57200 30097 73112 67247 8180 5865 2615985 2783143 45131 168812 3459138 3699675 125526 100873 28219 30503 153745 131376 X 2265372 2578969 1040021 989330 3305393 3568299 3459138 3699675 95708 185929 -18731 0 X 0 1 X 1 0 X 1747126 1938889 2210605 2382322 2368052 10646994 1747126 1938889 2210605 2382322 2368052 10646994 13413 10633581 45593 82601 69148 70174 80931 348447 30443 56211 59552 85254 104799 336259 11331700 271575 0.93840 0.94160 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 30,443. 2021 AMOUNT: $ 56,211. 2022 AMOUNT: $ 59,552. 2023 AMOUNT: $ 84,558. 2024 AMOUNT: $ 104,799. OTHER INCOME - 2023 AMOUNT: $ 696. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 954625 85124 20920 1018829 820183 154410 19968 954625 761325 76608 17750 820183 884691 -103658 19708 761325 715524 183910 14743 884691 0.15370 0.36090 0.48540 0 0 42317 42317 0 30795 24930 5865 5865 DUE TO NATIONAL 7079 DUE TO OTHER CHAPTERS 23424 30503 X 3053572 185929 277895 463824 2589748 19769 -36323 -16554 2573194 2790666 296626 36323 332949 2457717 19769 19769 2477486 PART V, LINE 4: THE INCOME GENERATED FROM THE ENDOWMENT FUND IS TO FUND WISHES INTO PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND IDAHO STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE IDAHO STATE TAX 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, 2025 AND 2024. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IDAHO STATE JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -36,323. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 36,323. SERVING UP WISHES 369980 302879 67101 7785 5625 10700 8500 48531 POLAR BEAR CHALLENGE 119245 113099 6146 4522 0 243 11734 6 192260 160708 31552 2918 535 686 800 38543 681485 576686 104799 15225 6160 11629 9300 98808 141122 -36323 1 WISHES GRANTED 115 182018 1079197 FMV TRAVEL, M&E, 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 0 0 0 1 1 0 0 0 0 JANIE BEST PRESIDENT & CEO 133438 0 0 0 0 0 5656 0 19297 0 158391 0 0 0 PART I, LINE 5 BASED ON OUR CHAPTER SIZE AND THE CEO COMPENSATION SURVEY THAT THE NATIONAL OFFICE SENT, THE BOARD BASED THE BONUS/COMPENSATION ON EXCEEDING THE GROSS CASH GOAL OF THE CHAPTER BY AT LEAST 5%. X 1 7501 FMV X WISH-RELATED 145 397382 FMV X SPECIAL EVENTS 54 36624 FMV X OTHER 2 66 FMV 0 0 1 0 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 IDAHO GRANTED 115 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,136,402 OF THIS AMOUNT, $1,630,128 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, AT A MINIMUM, CONSIST OF THE CHAIR OF THE BOARD, WHO SHALL BE ITS CHAIRPERSON, IMMEDIATE PAST CHAIR, CHAIR ELECT, SECRETARY, TREASURER, AND THE CHIEF EXECUTIVE OFFICER. THEY MAY ACT ON BEHALF OF THE FOUNDATION FOR ITS DAY TO DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION, REPORTING THEIR ACTIONS TO THE BOARD AT EACH MEETING OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE CHARGED WITH SUBMITTING TO THE BOARD FOR ITS CONSIDERATION, RESOLUTIONS CONCERNING ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATIONS OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED AND APPROVED BY THE FOUNDATION'S PRESIDENT/CEO. THE RETURN IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS 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 PRESIDENT/CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICT 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 EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED MAKE-A-WISH FOUNDATION OF IDAHO 82-0408150 SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE PRESIDENT/CEO . THE COMMITTEE PERFORMS AN ANNUAL REVIEW AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO THE OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE FOUNDATION'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE AND (4) WHO WERE PRESENT AND HOW THEY VOTED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2025. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST AND ON ITS WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION.