﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2025v4.0" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-25T08:10:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>222793060</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FINANCIAL DEVELOPMENT COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3210 CHATFIELD LANE SW</AddressLine1Txt>
        <CityNm>CONCORD</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28027</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223296497</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPECIAL WISHES FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JULIUS VINCENT REPPERT</InCareOfNm>
      <BusinessNameControlTxt>SPEC</BusinessNameControlTxt>
      <PhoneNum>9086052120</PhoneNum>
      <USAddress>
        <AddressLine1Txt>110 ALLEN ROAD STE 208</AddressLine1Txt>
        <CityNm>BASKING RIDGE</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07920</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GEORGE L WILKS</PersonNm>
      <PersonTitleTxt>TAX PREPARER</PersonTitleTxt>
      <PhoneNum>9807814893</PhoneNum>
      <SignatureDt>2026-06-20</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GEORGE L WILKS</PreparerPersonNm>
      <PTIN>P01329375</PTIN>
      <PhoneNum>9807814893</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="ReasonableCauseExplanation">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <OtherExpensesTotalAmt>20</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-20</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>87</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>87</BOYAmt>
        <EOYAmt>72</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>87</BOYAmt>
        <EOYAmt>72</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>87</BOYAmt>
        <EOYAmt>72</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE FOOD, CLOTHING, TOYS, MONETARY ASSISTANCE TO INDIVIDUALS AND FAMILIES THAT ARE EXPERIENCING FINANCIAL AND ECONOMIC HARDSHIPS. AND THOSE INDIVIDUALS AND FAMILIES LIVING IN AN IMPOVERISH STATE. ALSO ASSISTING INDIVIDUALS THAT HAVE PHYSICAL DISABILITIES &amp; THOSE THAT HAVE TERMINAL ILLNESS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BANK SERVICE FEES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>20</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIUS VINCENT REPPRT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA J REPPERT</PersonNm>
        <TitleTxt>SECTRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN DAYO N</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JULIUS VINCENT REPPERT</PersonNm>
        <USAddress>
          <AddressLine1Txt>110 ALLEN ROAD</AddressLine1Txt>
          <CityNm>BASKING RIDGE</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07920</ZIPCd>
        </USAddress>
        <PhoneNum>9086052120</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>20</CurrentTaxYearAmt>
        <TotalAmt>20</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>20</CurrentTaxYearAmt>
        <TotalAmt>20</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>20</PublicSupportTotal170Amt>
      <TotalSupportAmt>20</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>20</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES BANK FESS AMOUNT 20</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PAGE I,LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK SERVICE FEES CHARGE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>MANAGEMENT OF SPECIAL WISHES FOUNDATION HAS A PROBLEM WITH OUR BANK SENDING OUR YEARLY BANK STATEMENTS TO THE TAX PREPARER ON TIME HAS CAUSED OUR 990 FORM TO BE PREPARED ON TIME</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>