2026-05-28T08:58:57-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 010477512 MAKE-A-WISH FOUNDATION OF MAINE MAKE 2072212306 66 MUSSEY ROAD SCARBOROUGH ME 04074 BRIAN FRANKS CEO 2072212306 2026-05-27 1 1 LINDSEY PIGG P01268923 7819821001 2026-05-27 2024 2025-03-06 01:10:19Z BRIAN FRANKS 66 MUSSEY ROAD SCARBOROUGH ME 04074 12274525 0 X WISH.ORG/MAINE X 1992 ME TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 23 23 11 275 0 0 2819711 2892553 37425 2200 214263 1801426 -22905 -7063 3048494 4689116 1067146 1129777 0 0 633442 761003 0 5843 434153 586925 547131 2287513 2443754 760981 2245362 7238972 8295138 287267 292260 6951705 8002878 X THE MAKE-A-WISH FOUNDATION OF MAINE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1677021 1129777 2200 SEE SCHEDULE O. 1677021 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 11 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X BRIAN FRANKS 2072212306 66 MUSSEY ROAD SCARBOROUGH ME 04074 JOHN STIBAL CHAIR 3.00 X X 0 0 0 SUSAN WALTHER VICE CHAIR 3.00 X X 0 0 0 THOMAS HERLIHY TREASURER 3.00 X X 0 0 0 KATHRYN TREEM SECRETARY 3.00 X X 0 0 0 RYAN ALBERT DIRECTOR 3.00 X 0 0 0 AIRLIA BALL DIRECTOR (AS OF 6/19/25) 3.00 X 0 0 0 JON BREED DIRECTOR 3.00 X 0 0 0 JESSICA CHAMBERLAIN DIRECTOR 3.00 X 0 0 0 WIN DODGE DIRECTOR 3.00 X 0 0 0 PHIL DOUCETTE DIRECTOR 3.00 X 0 0 0 EMILY DOWNING DIRECTOR 3.00 X 0 0 0 ADAM DUNBAR DIRECTOR 3.00 X 0 0 0 PATRICK GAETANI DIRECTOR 3.00 X 0 0 0 EMILY GETCHELL DIRECTOR 3.00 X 0 0 0 KATIE ISAAC DIRECTOR (AS OF 3/14/25) 3.00 X 0 0 0 ANN MARIE LANE DIRECTOR (AS OF 6/19/25) 3.00 X 0 0 0 HARRY LANPHEAR DIRECTOR 3.00 X 0 0 0 JESSICA MADSEN DIRECTOR 3.00 X 0 0 0 ELLEN MILLER DIRECTOR (AS OF 6/6/25) 3.00 X 0 0 0 ANDREW SMITH DIRECTOR 3.00 X 0 0 0 SARAH TRACY DIRECTOR 3.00 X 0 0 0 PETER VAN ALSTINE DIRECTOR 3.00 X 0 0 0 JEREMY WARD DIRECTOR 3.00 X 0 0 0 KATHRYN VICKERY PRESIDENT & CEO (THRU 4/30/24) 40.00 X 66923 0 6586 SONYA PURINGTON INTERIM PRESIDENT 40.00 X 79123 0 12553 BRIAN FRANKS PRESIDENT & CEO (AS OF 9/30/24) 40.00 X 28829 0 0 174875 0 19139 0 0 0 0 0 14153 691102 2187298 340630 2892553 WISH ASSIST FEES 900099 2200 2200 2200 164184 164184 9036856 7399614 1637242 1637242 1637242 178555 691102 185795 -7240 -7240 OTHER INCOME 900099 177 177 177 4689116 2200 0 1794363 1129777 1129777 246864 96277 54310 96277 408087 159153 89781 159153 8720 3401 1918 3401 47561 18549 10463 18549 49771 19411 10949 19411 41795 41795 5843 5843 28178 28178 19506 3096 16410 2020 2020 66263 26346 10114 29803 11496 3625 2126 5745 72176 28149 15878 28149 16045 1876 7905 6264 23165 12205 5810 5150 377 147 83 147 6414 2502 1410 2502 349 349 CHAPTER DUES 244084 170859 34172 39053 MERCHANT FEES 11038 11038 MEMBERSHIP DUES 4225 1648 929 1648 2443754 1677021 332580 434153 120 120 1851746 1543715 152400 40643 759 52 7891 7783 28916 37768 88853 83812 6815 5041 4982946 6422422 207379 237594 7238972 8295138 105332 185936 1950 900 179985 105424 287267 292260 X 5613203 6597949 1338502 1404929 6951705 8002878 7238972 8295138 2245362 -1187918 -6271 0 X 0 1 X 1 0 X 1937928 2760793 2608370 2819711 2892553 13019355 1937928 2760793 2608370 2819711 2892553 13019355 273651 12745704 48091 59308 83697 145281 164184 500561 51814 140842 154407 227392 178730 753185 14273101 43225 0.89300 0.89570 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 51,814. 2021 AMOUNT: $ 140,753. 2022 AMOUNT: $ 154,227. 2023 AMOUNT: $ 227,215. 2024 AMOUNT: $ 178,553. OTHER INCOME - 2021 AMOUNT: $ 89. 2022 AMOUNT: $ 180. 2023 AMOUNT: $ 177. 2024 AMOUNT: $ 177. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1901324 222034 2123358 1212744 415980 272600 1901324 1137725 110019 35000 1212744 1271699 -133974 1137725 1056769 214930 1271699 0.35174 0.30831 0.33994 0 0 26243 26243 0 62610 57569 5041 5041 DUE TO NATIONAL 12933 DUE TO OTHER CHAPTERS 15394 LEASE LIABILITY - OPERATING 72703 LEASE LIABILITY - FINANCING 4394 105424 X 3664614 -1187918 184354 -1003564 4668178 28178 -7240 20938 4689116 2613441 190625 7240 197865 2415576 28178 28178 2443754 PART V, LINE 4: THE INCOME FROM THE ENDOWMENT FUND WILL BE USED IN THE FOUNDATION'S WISH GRANTING ACTIVITIES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MAINE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND TITLE 13-B OF THE MAINE REVISED STATUTES. 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 ONE STATE JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -7,240. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 7,240. TRAILBLAZE CHALLENGE 342557 297528 45029 4525 23375 13194 425 6277 WISH NIGHT 317051 229054 87997 194 4500 23452 5264 56180 2 210049 164520 45529 0 6200 16731 600 24878 869657 691102 178555 4719 34075 53377 6289 87335 185795 -7240 1 WISHES GRANTED 89 120009 1009768 FMV TRAVEL, M&E, AND 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 3 30740 FAIR VALUE X WISH-RELATED 124 309390 FAIR VALUE X SPECIAL EVENTS 1 500 FAIR VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 MAINE GRANTED 89 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF THE WISHES GRANTED FOR THE FISCAL YEAR WAS $1,848,082. OF THIS AMOUNT, $171,062 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 EXECUTIVE COMMITTEE CONSISTS OF BOARD OFFICERS AND COMMITTEE CHAIRS AND HAS RESPONSIBILITY TO APPROVE DIRECT WISH EXPENSES (CASH) OVER $15,000. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO. A COPY OF THE COMPLETE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR APPROVAL 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 COORDINATOR 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 CONFLICTS 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 BOARD CHAIR AND EXECUTIVE COMMITTEE REVIEW CURRENT COMPENSATION PACKAGE AND PROPOSE ANY CHANGES TO FULL BOARD FOR VOTE IN EXECUTIVE SESSION. BOARD CHAIR MAINTAINS PERTINENT MINUTES FROM EXECUTIVE SESSION. COMPARATIVE DATA FROM MAINE ASSOCIATION OF NONPROFITS COMPENSATION STUDY AND COMPENSATION STUDY PROVIDED BY MAKE-A-WISH AMERICA ARE USED TO DETERMINE SALARY LEVEL AND COMPENSATION PACKAGE. ADDITIONAL COMPENSATION ADJUSTMENTS ARE MADE BY THE CEO, SHARED WITH FINANCE COMMITTEE AND DISCLOSED IN ANNUAL BUDGET APPROVAL WHICH IS REVIEWED AND APPROVED BY THE FULL BOARD OF DIRECTORS. COMPARATIVE DATA FROM MAINE ASSOCIATION OF NONPROFITS COMPENSATION STUDY AND COMPENSATION STUDY PROVIDED BY MAKE-A-WISH AMERICA ARE USED TO DETERMINE SALARY LEVEL AND COMPENSATION PACKAGE. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2025. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS VIA THE ORGANIZATION'S WEBSITE