2026-07-07T14:05:17-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 561492432 MAKE-A-WISH FOUNDATION OF CENTRAL AND WESTERN NORTH CAROLINA INC MAKE 7043390334 6324 FAIRVIEW ROAD 500 CHARLOTTE NC 28210 GLENN TYNAN TREASURER 7043390334 2026-07-07 1 1 LINDSEY PIGG P01268923 7819821001 2026-07-07 2024 2025-03-06 01:10:19Z KATHERINE JETTON 6324 FAIRVIEW ROAD 500 CHARLOTTE NC 28210 12139971 0 X WWW.NC.WISH.ORG X 1985 NC TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 36 122 0 0 6863377 6707282 234000 0 2342326 578169 -98746 -100601 9340957 7184850 3720340 3832958 0 0 2236419 2532850 0 0 841592 1270946 1115412 7227705 7481220 2113252 -296370 11516045 11029868 931295 550046 10584750 10479822 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5735905 3832958 0 SEE SCHEDULE O. 5735905 1 1 0 0 0 0 0 0 0 0 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 17 0 1 36 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NC X X KATIE KOCINA 7043390334 6324 FAIRVIEW ROAD 500 CHARLOTTE NC 28210 WENDY BARNES CHAIR 2.00 X X 0 0 0 STEVE BARUCH VICE CHAIR 2.00 X X 0 0 0 TODD NUNN TREASURER 2.00 X X 0 0 0 PETER SMUL SECRETARY 2.00 X X 0 0 0 BEN STICKNEY GOVERNANCE CHAIR 2.00 X X 0 0 0 PUNEET CHANDHOK DIRECTOR (AS OF 10/10/24) 1.00 X 0 0 0 ANGELA CUMMINGS DIRECTOR 1.00 X 0 0 0 GRAIG HARR DIRECTOR 1.00 X 0 0 0 TED HARRINGTON DIRECTOR 1.00 X 0 0 0 TIMITRA HILDEBRAND-JONES DIRECTOR (THRU 2/6/25) 1.00 X 0 0 0 CATHERINE OHMSTEDE DIRECTOR 1.00 X 0 0 0 JAY KATZEN DIRECTOR 1.00 X 0 0 0 THERESA MCCLUSKEY DIRECTOR 1.00 X 0 0 0 ANSLEY MILLER DIRECTOR 1.00 X 0 0 0 AJ RATANI DIRECTOR 1.00 X 0 0 0 JEFF ROSS DIRECTOR (THRU 2/6/25) 1.00 X 0 0 0 LEIGHA SMITH DIRECTOR 1.00 X 0 0 0 ALISA STARBUCK DIRECTOR 1.00 X 0 0 0 SYLVIA STEINHEISER DIRECTOR 1.00 X 0 0 0 GLENN TYNAN DIRECTOR 1.00 X 0 0 0 BRENT WALSER DIRECTOR 1.00 X 0 0 0 AMANDA WILLIAMS DIRECTOR 1.00 X 0 0 0 TERRI ZANDHUIS DIRECTOR 1.00 X 0 0 0 KATHERINE JETTON PRESIDENT & CEO 40.00 X 237232 0 31468 JACQUELINE HOWELLS SVP FINANCE AND OPERATIONS 40.00 X 132882 0 19108 TIMOTHY RYAN VP OF FINANCE AND OPS 40.00 X 17500 0 0 KATHLEEN KOCINA VP OF FINANCE AND OPS 40.00 X 0 0 0 MEREDITH MORRIS VP OF PROGRAM SERVICES 40.00 X 129644 0 14941 CHRIS WEBBER VP OF DEV. AND MARKETING 40.00 X 119154 0 25008 636412 0 90525 4 0 1 0 CAFE INTERNATIONAL DBA MOSAIC 3001 CUTSHAW AVENUE RICHMOND VA 23230 MOSAIC PRODUCTION AND DESIGN- PRODUCTION 209144 BEST IMPRESSIONS LLC 2600 YOUNGBLOOD ST CHARLOTTE NC 28203 WISH BALL FOOD AND BEVERAGES 120054 2 52194 2722878 3932210 1201946 6707282 260029 260029 4658841 1556 4340658 1599 318183 -43 318140 318140 511923 2722878 612864 -100941 -100941 OTHER INCOME 900099 340 340 340 7184850 0 0 477568 3832958 3832958 375111 101718 201127 72266 1797268 1064458 306603 426207 61923 34988 13198 13737 126391 71657 24815 29919 172157 92965 39596 39596 4313 4313 90095 90095 27720 27720 41312 1450 39337 525 12516 189 12327 126594 48030 19426 59138 37709 12093 8726 16890 21525 10299 6839 4387 18886 4930 9507 4449 10717 4501 2885 3331 1009 545 232 232 144347 77948 33199 33200 468 468 CHAPTER DUES 538154 376708 75341 86105 BAD DEBT EXPENSE 32260 32260 MERCHANT FEES 6061 6061 MEMBERSHIP DUES 1726 764 962 7481220 5735905 903723 841592 623894 404116 342440 314742 1451948 1371789 89575 71022 35215 16350 224554 205154 710635 288215 546637 422420 8039604 8033037 162178 191238 11516045 11029868 757858 476911 50397 123040 73135 931295 550046 X 9143686 9104395 1441064 1375427 10584750 10479822 11516045 11029868 -296370 292788 -101346 0 X 0 1 X 1 0 X 3583789 5925530 7066875 6863377 6707282 30146853 3583789 5925530 7066875 6863377 6707282 30146853 30146853 32000 68357 162734 228543 260029 751663 107915 429308 677523 620166 512263 2347175 33245691 235800 0.90680 0.90950 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 94,199. 2021 AMOUNT: $ 417,100. 2022 AMOUNT: $ 671,624. 2023 AMOUNT: $ 583,129. 2024 AMOUNT: $ 511,923. GROSS GAMING REVENUE - OTHER REVENUE - 2020 AMOUNT: $ 13,716. 2021 AMOUNT: $ 12,208. 2022 AMOUNT: $ 5,899. 2023 AMOUNT: $ 37,037. 2024 AMOUNT: $ 340. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 565749 197899 367850 144886 90316 54570 422420 DUE TO NATIONAL 10255 DUE TO OTHER CHAPTERS 49805 LEASE LIABILITY - FINANCING 13075 73135 X 8373607 292788 822748 1115536 7258071 27720 -100941 -73221 7184850 8478535 924094 100941 1025035 7453500 27720 27720 7481220 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NORTH CAROLINA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 55A OF THE GENERAL STATUTES OF NORTH CAROLINA. 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 TO THE STATEMENT OF REVENUE FROM THE FUNCTIONAL EXPENSE STATEMENT -100,941. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED TO THE STATEMENT OF REVENUE FROM THE FUNCTIONAL EXPENSE STATEMENT 100,941. WISH BALL 1942902 1587590 355312 12726 217474 88129 9071 70604 PITCHIN' FOR WISHES 315530 312109 3421 1500 193 1055 618 1906 8 976369 823179 153190 13914 28917 50441 12657 103659 3234801 2722878 511923 1500 26833 246391 139625 22346 176169 612864 -100941 1 WISHES GRANTED 398 599433 3233525 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 X 0 0 0 0 0 0 0 1 0 KATHERINE JETTON PRESIDENT & CEO 223431 0 13801 0 0 0 8253 0 23215 0 268700 0 0 0 JACQUELINE HOWELLS SVP FINANCE AND OPERATIONS 110782 0 22100 0 0 0 4088 0 15020 0 151990 0 0 0 PART I, LINE 7 BONUSES ARE DETERMINED BY THE BOARD OF DIRECTORS BASED ON A STRUCTURED EVALUATION OF EXECUTIVE PERFORMANCE, INCLUDING ACHIEVEMENT OF ORGANIZATIONAL AND INDIVIDUAL OBJECTIVES. THE BOARD REVIEWS COMPARABLE COMPENSATION DATA FROM SIMILARLY SITUATED ORGANIZATIONS, INCLUDING FORM 990 FILINGS AND INDEPENDENT SALARY SURVEYS, IN DETERMINING APPROPRIATE INCENTIVE COMPENSATION. WHILE THE BOARD RETAINS DISCRETION IN FINAL DETERMINATIONS, SUCH DISCRETION IS EXERCISED WITHIN ESTABLISHED PERFORMANCE AND MARKET-BASED FRAMEWORKS AND IS DOCUMENTED IN CONTEMPORANEOUS BOARD MINUTES. X 1 2456 FMV X WISH RELATED 497 1157023 FMV X SPECIAL EVENTS 14 41067 FMV X OTHER 1 1400 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS 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 CENTRAL AND WESTERN NORTH CAROLINA, INC. GRANTED 398 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $6,542,807. OF THIS AMOUNT, $806,902 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 MEMBERS HOLDING OFFICER ROLES (CHAIR, VICE CHAIR, TREASURER, SECRETARY, GOVERNANCE CHAIR) COMPRISE THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE ADVISES THE CEO WITH MAJOR DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM TO PREPARE THE FORM 990. THE DRAFT FORM 990 IS THEN REVIEWED BY THE FOUNDATION'S PRESIDENT & CEO AND TREASURER. THE RETURN WILL THEN BE PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. PENDING APPROVAL, THE FORM 990 WILL THEN BE PROVIDED TO ALL VOTING MEMBERS OF THE 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 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 TOP OFFICIAL MERIT INCREASES AND THE OVERALL COMPENSATION FOR THE PRESIDENT/CEO IS APPROVED BY THE EXECUTIVE COMMITTEE. IT IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS AND DECISIONS WERE 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. SALARIES FOR STAFF OTHER THAN THE TOP MANAGEMENT OFFICIALS ARE DECIDED BY THE 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 AND COMPARED TO SALARY RANGES FOR SIMILAR POSITIONS AT OTHER MAKE-A-WISH CHAPTERS. THIS PROCESS WAS LAST PERFORMED IN FISCAL 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE.