2026-05-12T17:21:32-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 2129579474 1745 BROADWAY 22ND FLOOR EAST NEW YORK NY 10019 WHITNEY VIGGIANO CHIEF FINANCIAL OFFICER 2129579474 2026-05-11 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-17 2024 2025-03-06 01:10:19Z X JOHN HEALEY 1745 BROADWAY 22ND FLOOR EAST NEW YORK NY 10019 30145882 0 X WISH.ORG/NEWYORK X 1983 NY TOGETHER, WE CREATE LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 24 24 73 1163 0 0 12778918 17001601 164175 152850 674778 2469380 -93724 -330186 13524147 19293645 6694733 6593211 0 0 7061827 7640865 0 0 3067240 3012098 3064109 16768658 17298185 -3244511 1995460 27369776 31514710 3145930 5879855 24223846 25634855 X TOGETHER, WE CREATE LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 11228436 6593211 152850 SEE SCHEDULE O. 11228436 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 73 1 0 0 0 0 0 1 1 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 0 0 NY X X LAURA CANEPA 2129579474 1745 BROADWAY 22ND FLOOR EAST NEW YORK NY 10019 WILLIAM BRILLIANT BOARD CHAIR 3.00 X X 0 0 0 JOHN CORTESE VICE CHAIR 3.00 X X 0 0 0 ANDRIA TRINIDAD TREASURER 3.00 X X 0 0 0 ANNMARIE IMPARATO SECRETARY 3.00 X X 0 0 0 MARIE ARRIGO DIRECTOR 1.00 X 0 0 0 JULIA BUNYATOV-GODDARD DIRECTOR 1.00 X 0 0 0 STEVE BURNS DIRECTOR 1.00 X 0 0 0 JACLYN COHEN DIRECTOR 1.00 X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 EMMA FINE DIRECTOR 1.00 X 0 0 0 TREVOR FREELAND DIRECTOR 1.00 X 0 0 0 JAMES GALOWSKI DIRECTOR (THRU 1/15/25) 1.00 X 0 0 0 FRED GIBBONS DIRECTOR (AS OF 1/28/25) 1.00 X 0 0 0 MICHAEL MOCKUS DIRECTOR 1.00 X 0 0 0 MICHAEL NENNER DIRECTOR 1.00 X 0 0 0 JAMES O'DONNELL DIRECTOR (AS OF 10/29/24) 1.00 X 0 0 0 SHEILA PELUSO DIRECTOR 1.00 X 0 0 0 SARAH PONTIUS DIRECTOR (AS OF 1/28/25) 1.00 X 0 0 0 ARTURO POIRE DIRECTOR 1.00 X 0 0 0 TRACIE RODBURG DIRECTOR 1.00 X 0 0 0 NAVEEN SHAHANI DIRECTOR 1.00 X 0 0 0 RABIA SHEIKH DIRECTOR 1.00 X 0 0 0 MARGIE TAN DIRECTOR (AS OF 10/29/24) 1.00 X 0 0 0 STEPHEN THOMAS DIRECTOR 1.00 X 0 0 0 LILIAN ZHOU DIRECTOR (AS OF 4/22/25) 1.00 X 0 0 0 JOHN HEALEY CEO (AS OF 3/24/25) 35.00 X 0 0 0 PHILIP LUSSIER CEO (THRU 3/31/25) 35.00 X 386874 0 18756 WHITNEY REICHENBACKER VIGGIANO CFO 35.00 X 190203 0 15668 GINA FLORESCU CHIEF MARKETING OFFICER (THRU 6/2/25) 35.00 X 213907 0 16393 MAUREEN FITZGERALD CHIEF DEVELOPMENT OFFICER 35.00 X 243965 0 3480 ANIKA DAUGHTRY CHIEF MISSIONS OFFICER 35.00 X 192758 0 6460 BENJAMIN MARCHIONE REGIONAL DIR. WESTERN NY 35.00 X 145528 0 12863 LEIGHANN BUSCEMI DR. SIG. EVENT AND BOARD ENGT. 35.00 X 144032 0 5302 ELIZABETH SYSLO DIRECTOR, STRATEGIC AND PHIL. PRTNSPS. 35.00 X 140611 0 5106 WESLEY ALEXANDER DIRECTOR, DATA AND TECHNOLOGY 35.00 X 122610 0 4487 DIANA LOPEZ DIRECTOR, MISSION SUPPORT 35.00 X 120363 0 0 1900851 0 88515 14 0 1 0 GIVE KIDS THE WORLD 210 S BASS RD KISSIMMEE FL 34746 LODGING 318016 GC BALLROOM OPERATOR LLC 55 WALL STREET NEW YORK NY 10005 RENTAL SPACE, FOOD, BEVERAGE 264241 LIMOS LONG ISLAND 115 TOLEDO STREET FARMINGDALE NY 11735 LIMO SERVICE 174055 3 171448 3882285 12947868 2145148 17001601 WISH ASSIST FEES 900099 152850 152850 152850 345234 345234 11527171 558646 9345789 615882 2181382 -57236 2124146 2124146 516526 3882285 890566 -374040 -374040 OTHER INCOME 900099 43854 43854 43854 19293645 152850 0 2139194 50000 50000 6543211 6543211 1446940 523858 574451 348631 4953038 2144262 1246811 1561965 103364 26794 35743 40827 596848 349063 104482 143303 540675 229212 149786 161677 5573 5573 73614 73614 391868 20728 263076 108064 2476 2298 178 288228 136093 53468 98667 61950 1510 60420 20 718643 357105 145142 216396 58488 11224 23377 23887 70827 5974 11283 53570 34344 17172 8586 8586 61328 32410 24510 4408 NATIONAL DUES 1093322 765325 153065 174932 MERCHANT FEES 74495 74495 APPRECIATION EXPENSES 57908 430 43541 13937 BAD DEBT EXPENSE 29882 2882 27000 41163 11767 22521 6875 17298185 11228436 3002509 3067240 536802 840634 210929 200126 5333957 6355163 544012 516805 66413 59110 98882 7303 18954532 19617182 1690662 3977497 27369776 31514710 1793725 1980877 134639 222081 1217566 3676897 3145930 5879855 X 13732762 13673193 10491084 11961662 24223846 25634855 27369776 31514710 X 1995460 -683611 93197 5963 X 0 1 X 1 0 X 8262729 12488850 12941442 12778918 17001601 63473540 8262729 12488850 12941442 12778918 17001601 63473540 4288870 59184670 371420 796135 492385 470480 345234 2475654 53976 2877337 445892 641474 560380 4579059 70528253 570550 0.83920 0.83040 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11714413 23999 1222715 527117 12434010 10503571 1976 1725802 516936 11714413 9945840 205673 1051614 699556 10503571 11545594 69420 -1201109 468065 9945840 9996268 110545 1885814 447034 11545593 0.47120 0.28820 0.24060 0 0 66413 59110 7303 7303 DUE FROM NATIONAL 421019 DUE FROM OTHER CHAPTERS 221159 SECURITY DEPOSITS 16376 RIGHT-OF-USE ASSETS - OPERATING 3318943 3977497 DUE TO NATIONAL 23705 DUE TO OTHER CHAPTERS 127619 LEASE LIABILITY - OPERATING 3525573 3676897 X 20357696 -683611 1815313 5963 1137665 19220031 73614 73614 19293645 18946687 1722116 1722116 17224571 73614 73614 17298185 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. GALA - METRO NY 2034314 1692575 341739 268397 122129 54893 GALA - BUFFALO 623355 544177 79178 5802 2000 85295 826 4083 5 1741142 1645533 95609 2150 182198 1559 54471 106763 4398811 3882285 516526 7952 2000 535890 1559 177426 165739 890566 -374040 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 50000 0 N/A N/A GRANTING WISHES TO CRITICALLY ILL CHILDREN 1 WISHES GRANTED 656 4763388 1779823 FMV TRAVEL, M&E, 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 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. X X X 0 0 0 0 0 0 0 0 0 PHILIP LUSSIER CEO (THRU 3/31/25) 304625 0 82249 0 0 0 0 0 18756 0 405630 0 0 0 MAUREEN FITZGERALD CHIEF DEVELOPMENT OFFICER 202765 0 41200 0 0 0 2400 0 1080 0 247445 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER (THRU 6/2/25 177187 0 36720 0 0 0 7141 0 9252 0 230300 0 0 0 WHITNEY REICHENBACKER VIGGIANO CFO 157847 0 32356 0 0 0 6416 0 9252 0 205871 0 0 0 ANIKA DAUGHTRY CHIEF MISSIONS OFFICER 160622 0 32136 0 0 0 6460 0 0 0 199218 0 0 0 BENJAMIN MARCHIONE REGIONAL DIR. WESTERN NY 125850 0 19678 0 0 0 4571 0 8292 0 158391 0 0 0 X 9 152501 FMV X MEALS & SUPPLIES 706 1779823 COST/SELLING PRICE 1 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 1A THE 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 11B THE 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 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 THE 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 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. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST AGREEMETNS 5,963.