2026-07-09T12:30:35-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 330036556 MAKE-A-WISH FOUNDATION OF ORANGE COUNTY AND THE INLAND EMPIRE INC MAKE 7145739474 3230 EL CAMINO REAL 100 IRVINE CA 92602 ANNE GREY PRESIDENT & CEO 7145739474 2026-07-09 1 1 LINDSEY PIGG P01268923 7819821001 2026-07-09 2024 2025-03-06 01:10:19Z ANNE GREY 3230 EL CAMINO REAL 100 IRVINE CA 92602 7554181 0 X WISH.ORG/OCIE X 1983 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 20 312 0 0 4504507 5745528 107450 280066 73679 129448 6348 -29543 4691984 6125499 1694945 2111826 0 0 1142877 1617305 0 0 720415 1328671 1369499 4166493 5098630 525491 1026869 4187711 5024138 1373238 1154848 2814473 3869290 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3638093 2111826 280066 SEE SCHEDULE O. 3638093 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 20 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 1 0 CA X X ANNE GREY 7145739474 3230 EL CAMINO REAL 100 IRVINE CA 92602 JEFF LEWIS BOARD CHAIR 5.00 X X 0 0 0 ANDY NICKERSON BOARD VICE CHAIR 4.00 X X 0 0 0 KOMRON TARKESHIAN IMM PAST BOARD CHAIR (THRU 11/24) 5.00 X X 0 0 0 MIKE ZEMETRA TREASURER 4.00 X X 0 0 0 HARRIET LEHMAN SECRETARY (THRU 6/25) 4.00 X X 0 0 0 WHIT BATCHELOR DIRECTOR (THRU 12/24) 1.00 X 0 0 0 MARK CARLOS DIRECTOR (THRU 12/24) 1.00 X 0 0 0 JESSE CHANG DIRECTOR 2.00 X 0 0 0 MIKE COLONNA DIRECTOR (THRU 3/25) 1.00 X 0 0 0 COREY DONALDSON DIRECTOR (THRU 12/24) 1.00 X 0 0 0 JONATHAN HALLSTEAD DIRECTOR 1.00 X 0 0 0 CARIE JERNQUIST-FERRY DIRECTOR 3.00 X 0 0 0 JOONE KIM-LOPEZ DIRECTOR 1.00 X 0 0 0 MICHAEL KROUSE DIRECTOR (AS OF 3/27/25) 1.00 X 0 0 0 JASON LANGTEN DIRECTOR 1.00 X 0 0 0 MATT LOUGEE DIRECTOR (AS OF 7/22/25) 3.00 X 0 0 0 ALLIE MATTHEWS DIRECTOR (AS OF 7/22/25) 1.00 X 0 0 0 JOFFRE OLAYA DIRECTOR 4.00 X 0 0 0 DAVID RONCO DIRECTOR (AS OF 3/27/25) 1.00 X 0 0 0 DOLORES SALMAN DIRECTOR 4.00 X 0 0 0 SHARI SIMMONS DIRECTOR 1.00 X 0 0 0 JOEL SPRAGUE DIRECTOR 1.00 X 0 0 0 DON STOLAN DIRECTOR (AS OF 3/27/25) 1.00 X 0 0 0 KRIS THEILER DIRECTOR 2.00 X 0 0 0 KIMBERLY WORSNOP DIRECTOR 1.00 X 0 0 0 ANNE GREY PRESIDENT & CEO 40.00 X 81503 0 2667 MELISSA GALLAGHER VP OF MISSION DELIVERY 40.00 X 116206 0 11502 JENNIFER GARNER VP OF DEVELOPMENT 40.00 X 2462 0 0 GLORIA JETTER CROCKET FRMR PRES. & CEO (THRU 3/15/24) 40.00 X 68170 0 3774 268341 0 17943 1 1 0 0 YOUR PART TIME CONTROLLER LLC 1600 MARKET STREET SUITE 3425 PHILADELPHIA PA 19103 ACCOUNTING SERVICES 138304 KRISTIN MARTIN 1 TIMBERLAND ALISO VIEJO CA 92656 TOP CHEF EVENT 106000 ELITE OC PRODUCTIONS LLC 20261 SW ACACIA ST 110 NEW PORT BEACH CA 92660 GALA EVENT PRODUCTION 105268 3 704 724101 25507 4995216 869996 5745528 WISH ASSIST FEES 900099 232525 232525 WISH FULFILLMENT FUND 900099 47541 47541 280066 66556 66556 932416 1225 870749 0 61667 1225 62892 62892 479241 724101 514621 -35380 -35380 49149 43312 5837 5837 6125499 280066 0 99905 2111826 2111826 263807 192579 34295 36933 1127462 598521 194781 334160 22062 11318 3896 6848 84097 46624 14103 23370 119877 67970 19780 32127 13000 5000 8000 224758 224758 17443 17443 50648 1042 49029 577 10028 2896 1563 5569 197200 110281 35912 51007 12819 6958 1007 4854 414455 234996 68385 111074 21546 4688 5294 11564 20357 1304 13814 5239 1159 657 191 311 26056 13793 4289 7974 624 624 CHAPTER DUES 328693 230085 46017 52591 MERCHANT FEES 27107 3 27104 MEMBERSHIP DUES 3606 1931 562 1113 5098630 3638093 740122 720415 470992 648599 152668 980202 272532 169979 106541 46796 216387 172824 375900 363290 20131 12610 1568116 1712920 1380344 1280208 4187711 5024138 286238 348684 12428 6265 1074572 799899 1373238 1154848 X 2311857 3183977 502616 685313 2814473 3869290 4187711 5024138 X 1026869 218 3188 24542 X 0 1 X 1 0 X 3337783 4415556 4272286 4504507 5745528 22275660 3337783 4415556 4272286 4504507 5745528 22275660 763138 21512522 32198 47593 47492 51777 66556 245616 211471 481670 425441 496814 528390 2143786 24665062 496116 0.87220 0.90110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 198,746. 2021 AMOUNT: $ 469,070. 2022 AMOUNT: $ 415,543. 2023 AMOUNT: $ 457,485. 2024 AMOUNT: $ 479,241. GROSS GAMING REVENUE - 2020 AMOUNT: $ 7,175. 2021 AMOUNT: $ 12,600. 2022 AMOUNT: $ 9,880. 2023 AMOUNT: $ 39,329. 2024 AMOUNT: $ 49,149. OTHER INCOME - 2020 AMOUNT: $ 5,550. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 18. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 138946 8200 147146 121506 17440 138946 117226 4280 121506 123366 -6140 117226 108344 15022 123366 0.11250 0.56070 0.32680 1 0 82170 80060 2110 293730 283230 10500 12610 DUE FROM NATIONAL 202441 DUE FROM OTHER CHAPTERS 128246 SECURITY DEPOSITS 21365 SPLIT-INTEREST AGREEMENTS 300082 RIGHT-OF-USE ASSETS - OPERATING 533863 RIGHT-OF-USE ASSETS - FINANCE 94211 1280208 DUE TO NATIONAL 8150 DUE TO OTHER CHAPTERS 47365 SPLIT-INTEREST AGREEMENTS 64829 LEASE LIABILITY - OPERATING 585145 LEASE LIABILITY - FINANCING 94410 799899 X 6584530 218 416334 24542 441094 6143436 17443 -35380 -17937 6125499 5529713 413146 35380 448526 5081187 17443 17443 5098630 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT FUNDS ARE USED TO GRANT WISHES IN PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION 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 INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST AGREEMENTS 24,542. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES MOVED TO STATEMENT OF REVENUE -35,380. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES MOVED TO STATEMENT OF REVENUE 35,380. GALA 605819 433406 172413 74926 3483 43225 52446 IT'S IN THE BAG 283439 214831 68608 41743 0 29140 10903 5 314084 75864 238220 11030 222284 8412 0 17029 1203342 724101 479241 11030 338953 11895 72365 80378 514621 -35380 49149 43312 0 49149 43312 43312 5837 CA 1 0 1 0 0.00000 1.00000 ANNE GREYALEXA MEDRANO 3230 EL CAMINO REAL STE 100 IRVINE CA 92602 0 ANNE GREY ALEXA MEDRANO 0 RAFFLE RULES, SETUP AND DOCUMENTATION X 0 1 WISHES GRANTED 273 320410 1791416 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 X X X 0 0 0 0 0 0 0 0 0 GLORIA JETTER CROCKET FRMR PRES. & CEO (THRU 3/15/24) 68170 0 0 0 0 0 2763 0 1011 0 71944 0 0 0 X WISH RELATED 292 836364 FMV X SPECIAL EVENTS 12 24300 FMV X OTHER 81 9332 FMV 1 0 1 0 PART I, COLUMN (B): COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICES: 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 ORANGE COUNTY AND THE INLAND EMPIRE GRANTED 273 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,032,156. OF THIS AMOUNT, $394,063 WAS CONTRIBUTED BY VENDORS WHO PROVIDED IN-KIND SERVICES, SUCH AS TRAVEL AND TRANSPORTATION, USE OF FACILITIES AND SPECIAL DISCOUNTED RATES 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. OUR IMPACT EXTENDS BEYOND FINANCIAL CONTRIBUTIONS. IN FY25, 312 DEDICATED VOLUNTEERS DONATED MORE THAN 5,000 HOURS OF THEIR TIME - A CONTRIBUTION VALUED AT OVER $211,000 BASED ON CALCULATIONS FROM THE INDEPENDENT SECTOR. WHILE VOLUNTEER TIME IS NOT INCLUDED IN THE IN-KIND DONATIONS FOR FINANCIAL REPORTING PURPOSES, THE IMPACT OF THEIR GENEROSITY IS IMMEASURABLE. EVERY WISH GRANTED, EVERY VOLUNTEER HOUR GIVEN, AND EVERY DOLLAR DONATED HELPS BRING HOPE, STRENGTH AND JOY TO CHILDREN FACING CRITICAL ILLNESSES. YOUR SUPPORT MAKES THIS POSSIBLE. JOIN US IN CREATING EVEN MORE LIFE-CHANGING WISHES AND MAKING A LASTING DIFFERENCE IN THE LIVES OF THESE CHILDREN AND THEIR FAMILIES. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE BETWEEN MEETINGS OF THE BOARD OF DIRECTORS ALL OF THE DELEGABLE POWERS OF THE BOARD OF DIRECTORS BY STANDING RESOLUTION OF THE BOARD OF DIRECTORS, EXCEPT FOR THE FOLLOWING: AMENDMENT TO ARTICLES OF INCORPORATION, AMENDMENT BY BYLAWS, APPROVAL OF THE ANNUAL BUDGET, AND ACTIONS EXPRESSLY PROHIBITED BY LAW OR BY RESOLUTION OF THE BOARD OF DIRECTORS. ANY EXPENDITURE IN EXCESS OF $25,000 AUTHORIZED BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT ITS NEXT SCHEDULED MEETING. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE THEN SERVING AND ACTING CHAIRPERSON, SECRETARY, TREASURER, VICE CHAIRPERSON AND ANY COMMITTEE CHAIRS DESIGNATED BY THE CHAIRPERSON OR VICE CHAIRPERSON, AND AN AT-LARGE DIRECTOR IF ONE IS NEEDED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE FOUNDATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS FOR THEIR REVIEW AND BOARD APPROVAL 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 MANAGER 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 15 THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, 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. THE BOARD'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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF, OTHER THAN THE PRESIDENT & CEO, ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS 24,542.