2026-05-27T09:34:44-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 990220777 MAKE-A-WISH FOUNDATION OF HAWAII MAKE 8085373118 900 FORT STREET MALL 1200 HONOLULU HI 96813 TRINI KAOPUIKI CLARK PRESIDENT & CEO 8085373118 2026-05-21 1 1 LINDSEY PIGG P01268923 7819821001 2026-05-21 2024 2025-03-06 01:10:19Z TRINI KAOPUIKI CLARK 900 FORT STREET MALL 1200 HONOLULU HI 96813 7218296 0 X WISH.ORG/HAWAII X 1982 HI TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 24 24 30 362 0 0 3642840 3478341 1299505 1059470 133451 180374 110843 71121 5186639 4789306 918139 1051835 0 0 2368747 2571403 0 8000 786385 937889 939100 4224775 4570338 961864 218968 9523300 10598248 1518349 1964075 8004951 8634173 X THE MAKE-A-WISH FOUNDATION OF HAWAII CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3033350 1051835 1059470 SEE SCHEDULE O. 3033350 1 1 0 0 0 0 0 0 0 1 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 20 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X TRINI KAOPUIKI CLARK 8085373118 900 FORT STREET MALL 1200 HONOLULU HI 96813 TRINI KAOPUIKI CLARK PRESIDENT & CEO 40.00 X 184581 0 4593 MADALYN KENNEY BUMANGLAG CHIEF DEVELOPMENT OFFICER 40.00 X 118838 0 24462 SHARI YOUNG DIRECTOR OF FINANCE & OPERATIONS 40.00 X 100630 0 13182 CAYENNE PE'A CHAIR 4.00 X X 0 0 0 TRICIA FUJIKAWA LEE TREASURER 3.00 X X 0 0 0 TRAVIS KIKUCHI SECRETARY 3.00 X X 0 0 0 TODD BEDFORD DIRECTOR 1.00 X 0 0 0 DEANNA BUTLER DIRECTOR 2.00 X 0 0 0 TOM CALAME DIRECTOR 2.00 X 0 0 0 ERIK DERYKE DIRECTOR 2.00 X 0 0 0 JULIANNE ERICKSON DIRECTOR 4.00 X 0 0 0 RICHARD FRIED DIRECTOR 2.00 X 0 0 0 MICHELLE HO DIRECTOR 3.00 X 0 0 0 CHARLES HUNTER DIRECTOR 1.00 X 0 0 0 TODD IACOVELLI DIRECTOR 2.00 X 0 0 0 MARTIN MARINO DIRECTOR 3.00 X 0 0 0 JOE MEDWETZ DIRECTOR 2.00 X 0 0 0 BRENDA MITCHELL DIRECTOR 3.00 X 0 0 0 KATIE PICKMAN DIRECTOR 2.00 X 0 0 0 ANGELA PRATT DIRECTOR 1.00 X 0 0 0 JADE RICHARDSON DIRECTOR 1.00 X 0 0 0 MIKE ROMPEL DIRECTOR 1.00 X 0 0 0 ED SCHULTZ DIRECTOR 1.00 X 0 0 0 ANDREW SHIMABUKURO DIRECTOR 2.00 X 0 0 0 GARRET SUGAI DIRECTOR 1.00 X 0 0 0 RUPA WONG DIRECTOR 2.00 X 0 0 0 AARON YAMASAKI DIRECTOR 1.00 X 0 0 0 404049 0 42237 3 0 1 0 0 40660 1372730 2064951 318281 3478341 WISH ASSIST FEES 900099 1059470 1059470 1059470 142650 142650 1960189 1920774 1691 39415 -1691 37724 37724 486815 1372730 506525 -19710 -19710 CREDIT CARD REBATES 900099 90114 90114 OTHER INCOME 900099 717 717 90831 4789306 1059470 0 251495 1051835 1051835 325228 195137 55289 74802 1836868 1102121 312267 422480 46975 28185 7986 10804 213058 127834 36220 49004 149274 89564 25377 34333 56845 56845 8000 8000 40649 40649 45301 2383 40071 2847 203574 74405 76396 52773 20004 11627 2222 6155 143761 87286 24002 32473 13093 8859 2229 2005 24825 1571 17750 5504 331 199 56 76 55388 33233 9416 12739 498 498 CHAPTER DUES 310497 217348 43470 49679 MERCHANT FEES 22226 22226 MEMBERSHIP DUES 2108 1265 358 485 4570338 3033350 750603 786385 1767148 1479542 827335 398237 345537 152738 79 250 73085 53258 85430 134070 282648 148788 183588 133860 3259958 6067311 2981140 2178982 9523300 10598248 651104 1142804 15956 20001 851289 801270 1518349 1964075 X 7215430 7703113 789521 931060 8004951 8634173 9523300 10598248 218968 421361 -11107 0 X 0 1 X 1 0 X 2556218 4618924 3059500 3642840 3478341 17355823 2556218 4618924 3059500 3642840 3478341 17355823 736742 16619081 52364 52475 73696 84017 142650 405202 96783 281974 520270 560407 577646 2037080 19798105 4218265 0.83940 0.84420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 92,296. 2021 AMOUNT: $ 234,546. 2022 AMOUNT: $ 427,542. 2023 AMOUNT: $ 428,145. 2024 AMOUNT: $ 459,325. GROSS GAMING REVENUE - 2020 AMOUNT: $ 2,250. 2021 AMOUNT: $ 13,300. 2022 AMOUNT: $ 15,590. 2023 AMOUNT: $ 19,110. 2024 AMOUNT: $ 27,490. OTHER INCOME - 2020 AMOUNT: $ 2,237. 2021 AMOUNT: $ 34,128. 2022 AMOUNT: $ 77,138. 2023 AMOUNT: $ 113,152. 2024 AMOUNT: $ 90,831. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 356592 168550 72806 3072 594876 292699 11625 52268 356592 217249 57010 18440 292699 263615 -46366 217249 524834 38781 300000 263615 0.24060 0.75940 0.00000 0 0 39014 13597 25417 243634 135191 108443 133860 DUE FROM NATIONAL 47689 DUE FROM OTHER CHAPTERS 1405957 RIGHT-OF-USE ASSETS - FINANCE 6834 RIGHT-OF-USE ASSETS - OPERATING 718502 2178982 DUE TO NATIONAL 5432 DUE TO OTHER CHAPTERS 27621 LEASE LIABILITY - OPERATING 761030 LEASE LIABILITY - FINANCE 7187 801270 X 5511472 421361 304714 726075 4785397 40649 -36740 3909 4789306 4882250 315821 36740 352561 4529689 40649 40649 4570338 PART V, LINE 4: THE PRINCIPAL AMOUNT OF EACH ENDOWMENT FUND IS INTENDED TO BE KEPT INTACT. THE EARNINGS OF EACH ENDOWMENT FUND WILL BE USED FOR THE PURPOSES SPECIFIED IN ACCORDANCE WITH THE RESPECTIVE ENDOWMENT AGREEMENT. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND HAWAII STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE HAWAII STATE TAX 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 INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE STATEMENT OF FUNCTIONAL EXPENSES TO THE STATEMENT OF REVENUE -36,740. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE STATEMENT OF FUNCTIONAL EXPENSES TO THE STATEMENT OF REVENUE 36,740. WISH GALA 1163827 847041 316786 1302 140153 4996 35692 145208 JINGLE ROCK RUN 306781 243898 62883 1546 6435 1084 7675 54409 4 388937 281791 107146 13366 39407 29019 3648 22585 1859545 1372730 486815 16214 185995 35099 47015 222202 506525 -19710 1 WISHES GRANTED 76 169302 882533 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 VOLUNTEER WISH GRANTERS OR THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH GRANTING STAFF AND APPROVED BY WISH GRANTING MANAGEMENT. WISH EXPENSES ARE INCURRED BY WISH GRANTING STAFF AND REVIEWED AND APPROVED BY WISH GRANTING 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 TRINI KAOPUIKI CLARK PRESIDENT & CEO 167431 0 16550 0 600 0 4593 0 0 0 189174 0 0 0 PART I, LINE 7 THE PRESIDENT & CEO'S BONUS WAS DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE. X WISH-RELATED 133 256860 FMV X OTHER 71 58538 FMV X SPECIAL EVENTS 123 2883 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART II, 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 HAWAII GRANTED 76 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,275,297 OF THIS AMOUNT, $241,947 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 BOARD, 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 ARTICLES OF INCORPORATION; OR (III) ANY MATTERS PROHIBITED BY LAW. THE MEMBERS OF THE FY24 EXECUTIVE COMMITTEE INCLUDED: JEFF HIGASHI (BOARD CHAIR), SCOTT HIGASHI (BOARD SECRETARY), CAYENNE PE'A (BOARD TREASURER), JULIANNE ERICKSON (DIRECTOR), RICK FRIED (DIRECTOR), DARIUS MONSEF (DIRECTOR) AND KATIE PICKMAN (DIRECTOR). 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 IS REVIEWED BY THE FOUNDATION'S DIRECTOR OF FINANCE & OPERATIONS AND THE FINANCE AND AUDIT COMMITTEE. A COMPLETE COPY OF THE FINAL RETURN IS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD SUBSEQUENT TO THE COMMITTEE'S 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 ASSURANCE 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 OUTREACH MANAGER 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 INCLUDE 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 15 THE BOARD CHAIR SENDS THE CEO'S SELF-EVALUATION AND CEO PERFORMANCE REVIEW SURVEY TO ALL BOARD MEMBERS TO REVIEW AND COMMENT. THE BOARD CHAIR COLLECTS THE RESULTS THEN SHARES THE RESULTS WITH THE EXECUTIVE COMMITTEE. THE BOARD CHAIR COMPLETES THE CEO PERFORMANCE REVIEW AND SHARES IT WITH THE CEO BY AUGUST 31. THE EXECUTIVE COMMITTEE REVIEWS AND DETERMINES THE COMPENSATION OF THE CEO. THE EXECUTIVE COMMITTEE USES INFORMATION GATHERED FROM FORM 990 OF OTHER ORGANIZATIONS AND THE 2022 MAKE-A-WISH FOUNDATION OF AMERICA CHAPTER CEO CASH COMPENSATION SURVEY. THE BOARD CHAIR DOCUMENTS THE DELIBERATION AND DECISION AND NOTIFIES THE PRESIDENT & CEO AND DIRECTOR OF FINANCE & OPERATIONS. THE PRESIDENT & CEO REVIEWS AND DETERMINES THE COMPENSATION FOR THE SENIOR LEADERSHIP TEAM. THE PRESIDENT & CEO USES INFORMATION GATHERED FROM MAKE-A-WISH FOUNDATION OF AMERICA AND OTHER ORGANIZATION'S COMPENSATION SURVEYS/STUDIES. THE PRESIDENT & CEO NOTIFIES THE DIRECTOR OF FINANCE & OPERATIONS. THIS PROCESS WAS LAST UNDERTAKEN IN FISCAL YEAR 2025. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. A COPY OF THE FOUNDATION'S MOST RECENT AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE.