2026-06-29T15:02:00-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN 100 FRONT STREET 7TH FLOOR WORCESTER MA 01608 990 2024-09-01 630943675 MAKE-A-WISH FOUNDATION OF ALABAMA MAKE 2052549474 1 PERIMETER PARK S 100S BIRMINGHAM AL 35243 TRACY BENNETT SMITH PRESIDENT & CEO 2052549474 2026-06-29 1 1 LINDSEY PIGG P01268923 5087136900 2026-06-29 2024 2025-03-06 01:10:19Z TRACY BENNETT SMITH 1 PERIMETER PARK S 100S BIRMINGHAM AL 35243 6287018 0 X WISH.ORG/ALABAMA X 1986 AL TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 40 100 0 0 4837927 4601054 3750 2400 172967 123235 -222579 -209362 4792065 4517327 2616141 2621180 0 0 1445933 1565630 0 8068 868362 977533 893576 5039607 5088454 -247542 -571127 4079086 4358908 548437 1398334 3530649 2960574 X THE MAKE-A-WISH FOUNDATION OF ALABAMA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3513738 2621180 2400 SEE SCHEDULE O. 3513738 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 12 0 1 40 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 AL X X TRACY BENNETT SMITH 2052549474 1 PERIMETER PARK S 100S BIRMINGHAM AL 35243 TRACY BENNETT SMITH PRESIDENT & CEO 45.00 X 184317 0 25991 VALERIE CUNNINGHAM VP OF ADVANCEMENT 45.00 X 129724 0 20463 HALL EADY CHAIRMAN 1.00 X X 0 0 0 DAVID LOTT TREASURER 1.00 X X 0 0 0 JAMIE BLACK SECRETARY 1.00 X X 0 0 0 DR ANA XAVIER MEDICAL ADVISOR 1.00 X 0 0 0 ANDY MACAN DIRECTOR 1.00 X 0 0 0 BRY SHIELDS DIRECTOR 1.00 X 0 0 0 CHAD TRULL DIRECTOR 1.00 X 0 0 0 DWAYNE MOOREHOUSE DIRECTOR 1.00 X 0 0 0 HEATHER FEATHERS DIRECTOR 1.00 X 0 0 0 HANNAH PRICE DIRECTOR THRU 4/2/25 1.00 X 0 0 0 JOHN BROWNING DIRECTOR 1.00 X 0 0 0 JEFF CHOPIN DIRECTOR 1.00 X 0 0 0 LAURA GIBSON DIRECTOR 1.00 X 0 0 0 MAT POPE DIRECTOR 1.00 X 0 0 0 MASON JOHNSTON DIRECTOR 1.00 X 0 0 0 RANDY CROUSE DIRECTOR 1.00 X 0 0 0 RAHDIKA SUD DIRECTOR 1.00 X 0 0 0 STEPHEN GUTSHALL DIRECTOR 1.00 X 0 0 0 SEAN SHIRLEY DIRECTOR 1.00 X 0 0 0 TRINA RACKARD DIRECTOR 1.00 X 0 0 0 VALENTINE NWACHUKWU DIRECTOR 1.00 X 0 0 0 314041 0 46454 2 0 1 0 0 2232 1513277 3085545 1950022 4601054 WISH ASSIST FEE 900099 2400 2400 2400 123235 123235 467966 1513277 677328 -209362 -209362 1092363 1092363 0 4517327 2400 0 -86127 2621180 2621180 220003 70181 94821 55001 1098638 351766 238255 508617 39795 12503 8850 18442 108645 34776 25407 48462 98549 31536 24637 42376 324 324 63395 63395 8068 8068 40526 3084 37336 106 794 794 156554 58844 60101 37609 18243 5456 6161 6626 100108 31666 25816 42626 47988 4099 36112 7777 31113 2752 21853 6508 577 577 25009 8003 6252 10754 827 499 328 CHAPTER DUES 396276 277393 55479 63404 BAD DEBT EXPENSE 8934 8934 MERCHANT FEES 1520 1520 MEMBERSHIP DUES 1388 650 738 5088454 3513738 706354 868362 274829 51583 2848752 2455744 312591 479187 83024 166349 19073 13141 243396 94312 173488 119123 56809 54365 240612 1044227 4079086 4358908 230153 235021 39313 132620 278971 1030693 548437 1398334 X 3230581 2620404 300068 340170 3530649 2960574 4079086 4358908 -571127 1052 0 X 0 1 X 1 0 X 3244391 5258756 4668403 4837927 4601054 22610531 3244391 5258756 4668403 4837927 4601054 22610531 3409 22607122 33183 172967 123235 329385 314831 285742 361847 459243 467966 1889629 24829545 4204407 0.91050 0.91880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 313,729. 2021 AMOUNT: $ 285,742. 2022 AMOUNT: $ 361,847. 2023 AMOUNT: $ 459,243. 2024 AMOUNT: $ 467,966. OTHER INCOME - 2020 AMOUNT: $ 1,102. GROSS GAMING REVENUE - RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500 500 0 172988 118623 54365 54365 DUE FROM NATIONAL 69708 SECURITY DEPOSITS 8082 RIGHT-OF-USE ASSETS - OPERATING 966437 1044227 DUE TO NATIONAL 6363 DUE TO OTHER CHAPTERS 39035 LEASE LIABILITY - OPERATING 985295 1030693 X 5067241 340552 340552 4726689 -209362 -209362 4517327 5637316 339500 209362 548862 5088454 0 5088454 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) AND THE ALABAMA REVENUE AND 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, 2025 AND 2024. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -209,362. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 209,362. TRAILBLAZE CHALLENGE 1076960 906686 170274 3008 72026 59336 -1175 150208 REGIONAL SIGNATURE EVENT 725521 464266 261255 73128 11263 79527 42092 117886 2 178762 142325 36437 7591 15710 12109 200 34419 1981243 1513277 467966 83727 98999 150972 41117 302513 677328 -209362 1 WISHES GRANTED 198 385487 2235693 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 0 0 0 1 0 0 0 0 0 TRACY BENNETT SMITH PRESIDENT & CEO 163696 0 17056 0 3565 0 8743 0 17248 0 210308 0 0 0 VALERIE CUNNINGHAM VP OF ADVANCEMENT 116492 0 11966 0 1266 0 6139 0 14324 0 150187 0 0 0 PART I, LINE 5 INCENTIVE PAYOUT IS BASED ON HITTING 94.8% OF THE REVENUE TARGET, WHICH OPENS UP 2%, ONCE 97.4% OF THE REVENUE TARGET IS REACHED AN ADDITIONAL 2%, ACHIEVING 100% OF THE REVENUE TARGET IS AN ADDITIONAL 2%. THEN IF THE WISH GOAL IS MET, 2%, AND IF THE WISH IN-KIND GOAL IS MET, ANOTHER 2%. A TOTAL OF 10% OF BASE SALARY DURING THE PREVIOUS FISCAL YEAR. THIS IS THE SAME STRUCTURE FOR THE WHOLE STAFF AND IS CONTINGENT ON BEING ABLE TO BUDGET FOR THE PAYOUT IN THE NEXT FISCAL YEAR. X 1092363 FMV X WISH-RELATED 260 850590 FAIR VALUE X OTHER 2 5100 FAIR VALUE X SPECIAL EVENTS 1 1969 FAIR VALUE 0 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: THE FOUNDATION RECEIVES DONATIONS OF GOODS FROM THE COMMUNITY THROUGH A BIN PROGRAM AND SELLS THE DONATED GOODS TO AN UNRELATED THIRD PARTY, AMERICA'S THRIFT STORES (ATS). ATS CURRENTLY PURCHASES ALL DONATED GOODS THAT THE FOUNDATIONS COLLECTS THROUGH THESE BINS. 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 ALABAMA GRANTED 198 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,803,676. OF THIS AMOUNT, $289,938 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 THEN SERVING, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES COMPRISED OF DIRECTORS, EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS. SUCH 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, EXCEPT NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO THE FOLLOWING MATTERS: (I) FILLING VACANCIES ON, OR INCREASING OR DECREASING THE MEMBERS OF, THE BOARD OF DIRECTORS OR ANY COMMITTEE OF THE BOARD OF DIRECTORS; (II) ADOPTION, AMENDMENT OR REPEAL OF THESE BYLAWS OR THE CERTIFICATE OF FORMATION; OR (III) ANY MATTERS PROHIBITED BY LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM TO PREPARE FORM 990. THE FOUNDATION'S PRESIDENT AND CEO WILL REVIEW THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM. THE RETURN WILL THEN BE SENT TO THE BOARD TREASURER FOR THEIR REVIEW. SUBSEQUENT TO THE TREASURER'S REVIEW, A COMPLETE COPY OF FORM 990 WILL BE 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 FOR 2025 COMPENSATION, THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY SURVEYS, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONAL AND NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IS WAS APPROVED, (B) THE MEMBERS IN ATTENDANCE OF THE MEETING, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE BOARD AND HOW THE DATA 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, USING THE SAME INSTRUMENTS. SALARIES OF 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. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE ON OUR WEBSITE AND UPON REQUEST.