2026-07-06T10:29:40-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN 100 FRONT STREET 7TH FLOOR WORCESTER MA 01608 990 2024-09-01 222572086 MAKE-A-WISH FOUNDATION OF CENTRAL NEW YORK INC MAKE 3154759474 5005 CAMPUSWOOD DRIVE EAST SYRACUSE NY 13057 DIANE KUPPERMANN PRESIDENT & CEO 3154759474 2026-07-01 1 1 LINDSEY PIGG P01268923 5087136900 2026-07-01 2024 2025-03-06 01:10:19Z DBA MAKE-A-WISH CENTRAL NEW YORK DIANE KUPPERMANN 5005 CAMPUSWOOD DRIVE EAST SYRACUSE NY 13057 3879789 0 X CNY.WISH.ORG X 1985 NY TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 11 175 0 0 2955424 3213157 0 75 46920 150199 -2 -21996 3002342 3341435 1052897 878217 0 0 604801 668280 0 0 347380 430882 498361 2088580 2044858 913762 1296577 2769000 4021666 162092 96665 2606908 3925001 X THE MAKE-A-WISH FOUNDATION OF CENTRAL NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1420260 878217 75 SEE SCHEDULE O. 1420260 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 11 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 NY X X DIANE KUPPERMANN 3154759474 5005 CAMPUSWOOD DRIVE EAST SYRACUSE NY 13057 KEVIN SMITH CHAIR 3.00 X X 0 0 0 KATHLEEN GORMAN VICE CHAIR (THRU 3/12/25) 2.00 X X 0 0 0 ADAM BARKLEY IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 ALEX NITKA CO-TREASURER 2.00 X X 0 0 0 GREGORY O'LEARY CO-TREASURER 2.00 X X 0 0 0 MIKE ALBANESE SECRETARY 2.00 X X 0 0 0 TOM AUGOSTINI DIRECTOR 2.00 X 0 0 0 TROY BALLARD DIRECTOR 2.00 X 0 0 0 JOSEPH CHEMOTTI DIRECTOR 3.00 X 0 0 0 JIM CONNELL DIRECTOR 2.00 X 0 0 0 DAVID DREVERMAN DIRECTOR (AS OF 1/31/25) 2.00 X 0 0 0 NATHAN FULLMER DIRECTOR (AS OF 1/31/25) 2.00 X 0 0 0 DANIELLE KATZ DIRECTOR (AS OF 1/31/25) 2.00 X 0 0 0 VANCE LEDERMAN DIRECTOR (THRU 3/12/25) 2.00 X 0 0 0 PAUL MULLIN DIRECTOR 2.00 X 0 0 0 CINDY PAYNE DIRECTOR 1.00 X 0 0 0 JEFFREY SCHEER DIRECTOR 1.00 X 0 0 0 JOE PORCELLO DIRECTOR (AS OF 1/31/25) 1.00 X 0 0 0 MICHELE SARDINIA DIRECTOR (AS OF 1/31/25) 1.00 X 0 0 0 LISA WHITE DIRECTOR (AS OF 1/31/25) 1.00 X 0 0 0 JOANN YARROW DIRECTOR 2.00 X 0 0 0 DIANE KUPPERMANN PRESIDENT & CEO 60.00 X 115211 0 22895 115211 0 22895 1 0 0 0 0 16515 227147 2969495 441526 3213157 WISH ASSIST FEES 900099 75 75 75 141114 141114 442844 433759 9085 9085 9085 79723 227147 104595 -24872 -24872 OTHER INCOME 900099 2876 2876 2876 3341435 75 0 128203 878217 878217 132333 58226 29114 44993 445619 196073 98035 151511 10220 4497 2248 3475 36537 15499 9062 11976 43571 19171 9586 14814 42373 42373 3458 3458 25236 12390 5398 7448 9114 6181 2933 98292 43815 21246 33231 8465 784 7237 444 22982 9850 5521 7611 11082 2939 3519 4624 23194 2418 3067 17709 17 17 17120 7533 3766 5821 414 349 65 CHAPTER DUES 227345 159142 31828 36375 MEMBERSHIP DUES 7860 3176 1743 2941 MERCHANT FEES 1409 1409 2044858 1420260 277218 347380 207305 154493 1246604 2442176 296617 416241 43814 16 4628 7515 35459 25639 735102 300753 436507 434349 279761 308696 218305 232541 2769000 4021666 90219 74104 8077 10829 63796 11732 162092 96665 X 2169146 3465989 437762 459012 2606908 3925001 2769000 4021666 X 1296577 11903 -7697 17310 X 0 1 X 1 0 X 1308732 1800778 2273638 2955424 3213157 11551729 1308732 1800778 2273638 2955424 3213157 11551729 1772778 9778951 7096 10792 23723 30813 141114 213538 96805 95751 89064 83950 82599 448169 12213436 475 0.80070 0.85150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 96,805. 2021 AMOUNT: $ 95,576. 2022 AMOUNT: $ 76,002. 2023 AMOUNT: $ 78,691. 2024 AMOUNT: $ 79,723. OTHER INCOME - 2021 AMOUNT: $ 175. 2022 AMOUNT: $ 13,062. 2023 AMOUNT: $ 5,259. 2024 AMOUNT: $ 2,876. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 281250 281250 219898 102479 117419 233954 198274 35680 434349 DUE FROM NATIONAL 34378 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 198088 DUE FROM OTHER CHAPTERS 75 232541 DUE TO OTHER CHAPTERS 9733 DUE TO NATIONAL 1999 11732 X 3571397 11903 179335 17310 208548 3362849 3458 -24872 -21414 3341435 2253304 187032 24872 211904 2041400 3458 3458 2044858 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW YORK STATE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND EXEMPT FROM THE NEW YORK STATE CORPORATION FRANCHISE TAX UNDER TAX LAW ARTICLE 9 A REGULATIONS, SECTION 1 3.4(B)(6), ARTICLE 7A AND THE ESTATES, POWERS AND TRUSTS LAW (EPTL) SECTION 8 1.4 OF THE NEW YORK STATE DEPARTMENT OF LAW CHARITIES BUREAU. 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 NEW YORK STATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 17,310. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -24,872. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 24,872. MS. ORANGE 132749 102447 30302 599 2961 20310 23787 WISH HEROES 46499 46499 262 3 127622 78201 49421 10650 5000 23485 500 17041 306870 227147 79723 599 13611 5000 43795 500 41090 104595 -24872 1 WISHES GRANTED 85 135717 742500 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 1 105423 FMV X WISH RELATED 225 302542 FMV X SPECIAL EVENTS 114 22364 FMV X OTHER 11 11197 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS 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 CENTRAL NEW YORK GRANTED 85 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,584,369. OF THIS AMOUNT, $164,109 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 CONSIST OF THE CHAIR OF THE BOARD, THE VICE CHAIR OR CHAIR ELECT, THE SECRETARY, THE TREASURER, THE PRESIDENT & CEO (AS A NON-VOTING MEMBER) AND THE IMMEDIATE PAST CHAIR WHEN APPLICABLE. THE CHAIR OF THE BOARD SHALL SERVE AS CHAIR OF THE EXECUTIVE COMMITTEE. BETWEEN REGULARLY SCHEDULED MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS OF THE BOARD TO THE FULL EXTENT PERMITTED BY THE LAWS OF THE STATE OF NEW YORK, AND EXCEPT AS LIMITED BY RESOLUTION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WILL BE REVIEWED BY THE FOUNDATION'S PRESIDENT & CEO AND CO-TREASURERS. THE FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING 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 DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO IF THEY ARE 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 THE PRESIDENT & CEO'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD AS WELL AS THE HR COMMITTEE OF THE BOARD, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY THE MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE COMMITTEE'S DISCUSSION 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. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST UPON REQUEST. FINANCIAL INFORMATION IS AVAILABLE ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 17,310.