MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK (EIN 11-2645641)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-05-12
IRS object ID
202641329349306929
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-12T17:21:32-05:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1TWO INTERNATIONAL PLACE 22ND FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN112645641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAKE-A-WISH FOUNDATION OF METRO NEW YORKBusinessNameLine1Txt
Business Name Line2AND WESTERN NEW YORKBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMAKEBusinessNameControlTxt
Phone2129579474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11745 BROADWAY 22ND FLOOR EASTAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWHITNEY VIGGIANOPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone2129579474PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLINDSEY PIGGPreparerPersonNm
PTINP01268923PTIN
Phone7819821001PhoneNum
Preparation2026-04-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerJOHN HEALEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11745 BROADWAY 22ND FLOOR EASTAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$30,145,882GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWISH.ORG/NEWYORKWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTOGETHER, WE CREATE LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee73TotalEmployeeCnt
Total Volunteers1163TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$12,778,918PYContributionsGrantsAmt
CY Contributions Grants$17,001,601CYContributionsGrantsAmt
PY Program Service Revenue$164,175PYProgramServiceRevenueAmt
CY Program Service Revenue$152,850CYProgramServiceRevenueAmt
PY Investment Income$674,778PYInvestmentIncomeAmt
CY Investment Income$2,469,380CYInvestmentIncomeAmt
PY Other Revenue-$93,724PYOtherRevenueAmt
CY Other Revenue-$330,186CYOtherRevenueAmt
PY Total Revenue$13,524,147PYTotalRevenueAmt
CY Total Revenue$19,293,645CYTotalRevenueAmt
PY Grants And Similar Paid$6,694,733PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,593,211CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,061,827PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,640,865CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$3,067,240CYTotalFundraisingExpenseAmt
PY Other Expenses$3,012,098PYOtherExpensesAmt
CY Other Expenses$3,064,109CYOtherExpensesAmt
PY Total Expenses$16,768,658PYTotalExpensesAmt
CY Total Expenses$17,298,185CYTotalExpensesAmt
PY Revenues Less Expenses-$3,244,511PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,995,460CYRevenuesLessExpensesAmt
Total Assets BOY$27,369,776TotalAssetsBOYAmt
Total Assets EOY$31,514,710TotalAssetsEOYAmt
Total Liabilities BOY$3,145,930TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,879,855TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$24,223,846NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$25,634,855NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTOGETHER, WE CREATE LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$11,228,436ExpenseAmt
Grant$6,593,211GrantAmt
Revenue$152,850RevenueAmt
DescSEE SCHEDULE O.Desc
Total Program Service Expenses$11,228,436TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document43IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee73EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAURA CANEPABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2129579474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11745 BROADWAY 22ND FLOOR EASTAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM BRILLIANT
BOARD CHAIR3.00Yes (X)Yes (X)$0$0$0
JOHN CORTESE
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
ANDRIA TRINIDAD
TREASURER3.00Yes (X)Yes (X)$0$0$0
ANNMARIE IMPARATO
SECRETARY3.00Yes (X)Yes (X)$0$0$0
MARIE ARRIGO
DIRECTOR1.00Yes (X)$0$0$0
JULIA BUNYATOV-GODDARD
DIRECTOR1.00Yes (X)$0$0$0
STEVE BURNS
DIRECTOR1.00Yes (X)$0$0$0
JACLYN COHEN
DIRECTOR1.00Yes (X)$0$0$0
BRIAN DONAGHY
DIRECTOR1.00Yes (X)$0$0$0
EMMA FINE
DIRECTOR1.00Yes (X)$0$0$0
TREVOR FREELAND
DIRECTOR1.00Yes (X)$0$0$0
JAMES GALOWSKI
DIRECTOR (THRU 1/15/25)1.00Yes (X)$0$0$0
FRED GIBBONS
DIRECTOR (AS OF 1/28/25)1.00Yes (X)$0$0$0
MICHAEL MOCKUS
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL NENNER
DIRECTOR1.00Yes (X)$0$0$0
JAMES O'DONNELL
DIRECTOR (AS OF 10/29/24)1.00Yes (X)$0$0$0
SHEILA PELUSO
DIRECTOR1.00Yes (X)$0$0$0
SARAH PONTIUS
DIRECTOR (AS OF 1/28/25)1.00Yes (X)$0$0$0
ARTURO POIRE
DIRECTOR1.00Yes (X)$0$0$0
TRACIE RODBURG
DIRECTOR1.00Yes (X)$0$0$0
NAVEEN SHAHANI
DIRECTOR1.00Yes (X)$0$0$0
RABIA SHEIKH
DIRECTOR1.00Yes (X)$0$0$0
MARGIE TAN
DIRECTOR (AS OF 10/29/24)1.00Yes (X)$0$0$0
STEPHEN THOMAS
DIRECTOR1.00Yes (X)$0$0$0
LILIAN ZHOU
DIRECTOR (AS OF 4/22/25)1.00Yes (X)$0$0$0
JOHN HEALEY
CEO (AS OF 3/24/25)35.00Yes (X)$0$0$0
PHILIP LUSSIER
CEO (THRU 3/31/25)35.00Yes (X)$386,874$0$18,756
WHITNEY REICHENBACKER VIGGIANO
CFO35.00Yes (X)$190,203$0$15,668
GINA FLORESCU
CHIEF MARKETING OFFICER (THRU 6/2/25)35.00$213,907$0$16,393Yes (X)
MAUREEN FITZGERALD
CHIEF DEVELOPMENT OFFICER35.00$243,965$0$3,480Yes (X)
ANIKA DAUGHTRY
CHIEF MISSIONS OFFICER35.00$192,758$0$6,460Yes (X)
BENJAMIN MARCHIONE
REGIONAL DIR. WESTERN NY35.00$145,528$0$12,863Yes (X)
LEIGHANN BUSCEMI
DR. SIG. EVENT AND BOARD ENGT.35.00$144,032$0$5,302Yes (X)
ELIZABETH SYSLO
DIRECTOR, STRATEGIC AND PHIL. PRTNSPS.35.00$140,611$0$5,106Yes (X)
WESLEY ALEXANDER
DIRECTOR, DATA AND TECHNOLOGY35.00$122,610$0$4,487Yes (X)
DIANA LOPEZ
DIRECTOR, MISSION SUPPORT35.00$120,363$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,900,851TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$88,515TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K14IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
GIVE KIDS THE WORLD
210 S BASS RDKISSIMMEEFL34746LODGING$318,016
GC BALLROOM OPERATOR LLC
55 WALL STREETNEW YORKNY10005RENTAL SPACE, FOOD, BEVERAGE$264,241
LIMOS LONG ISLAND
115 TOLEDO STREETFARMINGDALENY11735LIMO SERVICE$174,055
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Federated Campaigns$171,448FederatedCampaignsAmt
Fundraising$3,882,285FundraisingAmt
All Other Contributions$12,947,868AllOtherContributionsAmt
Noncash Contributions$2,145,148NoncashContributionsAmt
Total Contributions$17,001,601TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescWISH ASSIST FEESDesc
Business900099BusinessCd
Total Revenue Column$152,850TotalRevenueColumnAmt
Related Or Exempt Func Income$152,850RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$152,850TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$345,234TotalRevenueColumnAmt
Exclusion$345,234ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$11,527,171SecuritiesAmt
Other$558,646OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$9,345,789SecuritiesAmt
Other$615,882OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,181,382SecuritiesAmt
Other-$57,236OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,124,146TotalRevenueColumnAmt
Exclusion$2,124,146ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$516,526FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$3,882,285ContriRptFundraisingEventAmt
Fundraising Direct Expenses$890,566FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$374,040TotalRevenueColumnAmt
Exclusion-$374,040ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$43,854TotalRevenueColumnAmt
Exclusion$43,854ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$43,854OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,293,645TotalRevenueColumnAmt
Related Or Exempt Func Income$152,850RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,139,194ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$50,000TotalAmt
Program Services$50,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$6,543,211TotalAmt
Program Services$6,543,211ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,446,940TotalAmt
Program Services$523,858ProgramServicesAmt
Management And General$574,451ManagementAndGeneralAmt
Fundraising$348,631FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,953,038TotalAmt
Program Services$2,144,262ProgramServicesAmt
Management And General$1,246,811ManagementAndGeneralAmt
Fundraising$1,561,965FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$103,364TotalAmt
Program Services$26,794ProgramServicesAmt
Management And General$35,743ManagementAndGeneralAmt
Fundraising$40,827FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$596,848TotalAmt
Program Services$349,063ProgramServicesAmt
Management And General$104,482ManagementAndGeneralAmt
Fundraising$143,303FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$540,675TotalAmt
Program Services$229,212ProgramServicesAmt
Management And General$149,786ManagementAndGeneralAmt
Fundraising$161,677FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,573TotalAmt
Management And General$5,573ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$73,614TotalAmt
Management And General$73,614ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$391,868TotalAmt
Program Services$20,728ProgramServicesAmt
Management And General$263,076ManagementAndGeneralAmt
Fundraising$108,064FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,476TotalAmt
Program Services$2,298ProgramServicesAmt
Management And General$178ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$288,228TotalAmt
Program Services$136,093ProgramServicesAmt
Management And General$53,468ManagementAndGeneralAmt
Fundraising$98,667FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$61,950TotalAmt
Program Services$1,510ProgramServicesAmt
Management And General$60,420ManagementAndGeneralAmt
Fundraising$20FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$718,643TotalAmt
Program Services$357,105ProgramServicesAmt
Management And General$145,142ManagementAndGeneralAmt
Fundraising$216,396FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$58,488TotalAmt
Program Services$11,224ProgramServicesAmt
Management And General$23,377ManagementAndGeneralAmt
Fundraising$23,887FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$70,827TotalAmt
Program Services$5,974ProgramServicesAmt
Management And General$11,283ManagementAndGeneralAmt
Fundraising$53,570FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$34,344TotalAmt
Program Services$17,172ProgramServicesAmt
Management And General$8,586ManagementAndGeneralAmt
Fundraising$8,586FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$61,328TotalAmt
Program Services$32,410ProgramServicesAmt
Management And General$24,510ManagementAndGeneralAmt
Fundraising$4,408FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
NATIONAL DUES$1,093,322$765,325$153,065$174,932
MERCHANT FEES$74,495$74,495
APPRECIATION EXPENSES$57,908$430$43,541$13,937
BAD DEBT EXPENSE$29,882$2,882$27,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$41,163TotalAmt
Program Services$11,767ProgramServicesAmt
Management And General$22,521ManagementAndGeneralAmt
Fundraising$6,875FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$17,298,185TotalAmt
Program Services$11,228,436ProgramServicesAmt
Management And General$3,002,509ManagementAndGeneralAmt
Fundraising$3,067,240FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$536,802BOYAmt
EOY$840,634EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$210,929BOYAmt
EOY$200,126EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,333,957BOYAmt
EOY$6,355,163EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$544,012BOYAmt
EOY$516,805EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$66,413LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$59,110LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$98,882BOYAmt
EOY$7,303EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,954,532BOYAmt
EOY$19,617,182EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,690,662BOYAmt
EOY$3,977,497EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$27,369,776BOYAmt
EOY$31,514,710EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,793,725BOYAmt
EOY$1,980,877EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$134,639BOYAmt
EOY$222,081EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,217,566BOYAmt
EOY$3,676,897EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,145,930BOYAmt
EOY$5,879,855EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,732,762BOYAmt
EOY$13,673,193EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,491,084BOYAmt
EOY$11,961,662EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,223,846BOYAmt
EOY$25,634,855EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,369,776BOYAmt
EOY$31,514,710EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,995,460ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$683,611NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$93,197DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$5,963OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,262,729CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,488,850CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,941,442CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,778,918CurrentTaxYearMinus1YearAmt
Current Tax Year$17,001,601CurrentTaxYearAmt
Total$63,473,540TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,262,729CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,488,850CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,941,442CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,778,918CurrentTaxYearMinus1YearAmt
Current Tax Year$17,001,601CurrentTaxYearAmt
Total$63,473,540TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$4,288,870SubstantialContributorsTotAmt
Public Support Total170$59,184,670PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$371,420CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$796,135CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$492,385CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$470,480CurrentTaxYearMinus1YearAmt
Current Tax Year$345,234CurrentTaxYearAmt
Total$2,475,654TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$53,976CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,877,337CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$445,892CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$641,474CurrentTaxYearMinus1YearAmt
Current Tax Year$560,380CurrentTaxYearAmt
Total$4,579,059TotalAmt
FieldValueIRS element (for citing)
Total Support$70,528,253TotalSupportAmt
Gross Receipts Rltd Activities$570,550GrossReceiptsRltdActivitiesAmt
Public Support CY1700.83920PublicSupportCY170Pct
Public Support PY1700.83040PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER - 2021 AMOUNT: $ 18,575. 2023 AMOUNT: $ 7,118. 2024 AMOUNT: $ 43,854. GROSS FUNDRAISING INCOME - 2020 AMOUNT: $ 53,976. 2021 AMOUNT: $ 2,858,762. 2022 AMOUNT: $ 445,892. 2023 AMOUNT: $ 634,356. 2024 AMOUNT: $ 516,526.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,714,413BeginningYearBalanceAmt
Contributions$23,999ContributionsAmt
Investment Earnings Or Losses$1,222,715InvestmentEarningsOrLossesAmt
Other Expenditures$527,117OtherExpendituresAmt
End Year Balance$12,434,010EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,503,571BeginningYearBalanceAmt
Contributions$1,976ContributionsAmt
Investment Earnings Or Losses$1,725,802InvestmentEarningsOrLossesAmt
Other Expenditures$516,936OtherExpendituresAmt
End Year Balance$11,714,413EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,945,840BeginningYearBalanceAmt
Contributions$205,673ContributionsAmt
Investment Earnings Or Losses$1,051,614InvestmentEarningsOrLossesAmt
Other Expenditures$699,556OtherExpendituresAmt
End Year Balance$10,503,571EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,545,594BeginningYearBalanceAmt
Contributions$69,420ContributionsAmt
Investment Earnings Or Losses-$1,201,109InvestmentEarningsOrLossesAmt
Other Expenditures$468,065OtherExpendituresAmt
End Year Balance$9,945,840EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,996,268BeginningYearBalanceAmt
Contributions$110,545ContributionsAmt
Investment Earnings Or Losses$1,885,814InvestmentEarningsOrLossesAmt
Other Expenditures$447,034OtherExpendituresAmt
End Year Balance$11,545,593EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.47120BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.28820PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.24060TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$66,413OtherCostOrOtherBasisAmt
Depreciation$59,110DepreciationAmt
Book Value$7,303BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,303TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
DUE FROM NATIONAL$421,019
DUE FROM OTHER CHAPTERS$221,159
SECURITY DEPOSITS$16,376
RIGHT-OF-USE ASSETS - OPERATING$3,318,943
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,977,497TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO NATIONAL$23,705
DUE TO OTHER CHAPTERS$127,619
LEASE LIABILITY - OPERATING$3,525,573
FieldValueIRS element (for citing)
Total Liability$3,676,897TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$20,357,696TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$683,611NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$1,815,313DonatedServicesAndUseFcltsAmt
Other Revenue$5,963OtherRevenueAmt
Revenue Not Reported$1,137,665RevenueNotReportedAmt
Revenue Subtotal$19,220,031RevenueSubtotalAmt
Investment Expenses Not Incld$73,614InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$73,614RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$19,293,645TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$18,946,687TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,722,116DonatedServicesUseFcltsAmt
Expenses Not Reported$1,722,116ExpensesNotReportedAmt
Expenses Subtotal$17,224,571ExpensesSubtotalAmt
Investment Expenses Not Incld2$73,614InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$73,614ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$17,298,185TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ORGANIZATION'S ENDOWMENT IS RESTRICTED TO GRANTING WISHES. THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE FOUNDATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE FOUNDATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 6% ANNUALLY. THIS IS CONSISTENT WITH THE FOUNDATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN.
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 SECTION 7A AND THE EPTL SECTION 8-13.4 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 APPLICABLE STATE JURISDICTIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN BENEFICIAL INTEREST AGREEMENTS 5,963.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALA - METRO NYEvent1Nm
Gross Receipts Event1$2,034,314GrossReceiptsEvent1Amt
Charitable Contri Event1$1,692,575CharitableContriEvent1Amt
Gross Revenue Event1$341,739GrossRevenueEvent1Amt
Rent Facility Costs Event1$268,397RentFacilityCostsEvent1Amt
Entertainment Event1$122,129EntertainmentEvent1Amt
Other Direct Expenses Event1$54,893OtherDirectExpensesEvent1Amt
Event2GALA - BUFFALOEvent2Nm
Gross Receipts Event2$623,355GrossReceiptsEvent2Amt
Charitable Contri Event2$544,177CharitableContriEvent2Amt
Gross Revenue Event2$79,178GrossRevenueEvent2Amt
Cash Prizes Event2$5,802CashPrizesEvent2Amt
Non Cash Prizes Event2$2,000NonCashPrizesEvent2Amt
Rent Facility Costs Event2$85,295RentFacilityCostsEvent2Amt
Entertainment Event2$826EntertainmentEvent2Amt
Other Direct Expenses Event2$4,083OtherDirectExpensesEvent2Amt
Other Events Total5OtherEventsTotalCnt
Gross Receipts Other Events$1,741,142GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$1,645,533CharitableContriOtherEventsAmt
Gross Revenue Other Events$95,609GrossRevenueOtherEventsAmt
Cash Prizes Other Events$2,150CashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$182,198RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$1,559FoodAndBeverageOtherEventsAmt
Entertainment Other Events$54,471EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events$106,763OthDirectExpnssOtherEventsAmt
Gross Receipts Total$4,398,811GrossReceiptsTotalAmt
Charitable Contributions Tot$3,882,285CharitableContributionsTotAmt
Gross Revenue Total Events$516,526GrossRevenueTotalEventsAmt
Cash Prizes Total Events$7,952CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$2,000NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$535,890RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$1,559FoodAndBeverageTotalEventsAmt
Entertainment Total Events$177,426EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$165,739OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$890,566DirectExpenseSummaryEventsAmt
Net Income Summary-$374,040NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MAKE-A-WISH FOUNDATION OF AMERICABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11702 E HIGHLAND AVE SUITE 400AddressLine1Txt
CityPHOENIXCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85016ZIPCd
FieldValueIRS element (for citing)
Recipient EIN860481942RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$50,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedN/AValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc
Purpose Of GrantGRANTING WISHES TO CRITICALLY ILL CHILDRENPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeWISHES GRANTEDGrantTypeTxt
Recipient656RecipientCnt
Cash Grant$4,763,388CashGrantAmt
Non Cash Assistance$1,779,823NonCashAssistanceAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Non Cash AssistanceTRAVEL, M&E, SUPPLIESNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFOR 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 AND/OR VOLUNTEERS 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
PHILIP LUSSIER
CEO (THRU 3/31/25)$304,625$0$82,249$0$0$0$0$0$18,756$0$405,630$0$0$0
MAUREEN FITZGERALD
CHIEF DEVELOPMENT OFFICER$202,765$0$41,200$0$0$0$2,400$0$1,080$0$247,445$0$0$0
GINA FLORESCU
CHIEF MARKETING OFFICER (THRU 6/2/25$177,187$0$36,720$0$0$0$7,141$0$9,252$0$230,300$0$0$0
WHITNEY REICHENBACKER VIGGIANO
CFO$157,847$0$32,356$0$0$0$6,416$0$9,252$0$205,871$0$0$0
ANIKA DAUGHTRY
CHIEF MISSIONS OFFICER$160,622$0$32,136$0$0$0$6,460$0$0$0$199,218$0$0$0
BENJAMIN MARCHIONE
REGIONAL DIR. WESTERN NY$125,850$0$19,678$0$0$0$4,571$0$8,292$0$158,391$0$0$0

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution9ContributionCnt
Noncash Contributions Rpt F990$152,501NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescMEALS & SUPPLIESDesc
Contribution706ContributionCnt
Noncash Contributions Rpt F990$1,779,823NoncashContributionsRptF990Amt
Method Of Determining RevenuesCOST/SELLING PRICEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received1Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 4A:THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN MUST HAVE A REFERRAL FROM AN APPROVED REFERRAL SOURCE, HAVE REACHED THE CHRONOLOGICAL AGE OF 2 YEARS AND BE UNDER THE AGE OF 18, MUST HAVE A CRITICAL ILLNESS AND NEVER HAVE BEEN GRANTED A WISH BEFORE TO QUALIFY FOR OUR WISH PROGRAM. NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION GRANTED 656 WISHES TO CHILDREN DURING THE FISCAL YEAR END AUGUST 31, 2025. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $8,252,738. OF THIS AMOUNT, $ 3,489,400 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING AND OTHER SERVICES, AND THE 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 THE FORM 990, HOWEVER, THE IRS REQUIRES THE $1,709,577 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE.
FORM 990, PART VI, SECTION A, LINE 1ATHE EXECUTIVE COMMITTEE MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS WITH RESPECT TO THE DAY TO DAY BUSINESS OPERATIONS OF THE CORPORATION WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION. THE EXECUTIVE COMMITTEE SHALL SUBMIT TO THE BOARD OF DIRECTORS FOR ITS CONSIDERATION RESOLUTIONS CONCERNING ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE AND AUDIT COMMITTEE, AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15ATHE PRESIDENT/CEO'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD, CONSISTING OF INDEPENDENT PERSONS. 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 BOARDS 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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST COMPLETED IN 2025.
FORM 990, PART VI, SECTION C, LINE 19THE 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.
FORM 990, PART XI, LINE 9:CHANGE IN BENEFICIAL INTEREST AGREEMETNS 5,963.

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