MAKE A WISH FOUNDATION OF OREGON INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MAKE A WISH FOUNDATION OF OREGON INC (EIN 82-0385049)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2025-06-20
- IRS object ID
- 202521719349300722
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-20T18:00:46-05:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY MCGEE & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 SW BROADWAY SUITE 1200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820385049 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAKE-A-WISH FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | OF OREGON | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAKE | BusinessNameControlTxt |
| Phone | 5032922280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5901 S MACADAM AVENUE 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97239 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAILA COOK | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5032922280 | PhoneNum |
| Signature | 2025-06-20 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | YEE LEE MCGEE | PreparerPersonNm |
| PTIN | P01294356 | PTIN |
| Phone | 5032222515 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LAILA COOK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5901 S MACADAM AVENUE 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97239 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,313,600 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OREGON.WISH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. SERVING CHILDREN IN OREGON AND CLARK COUNTY, WASHINGTON, THE FOUNDATION IS AN INDEPENDENT OPERATING CHAPTER OF MAKE-A-WISH FOUNDATION OF AMERICA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 414 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,738,011 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,939,973 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31,782 | PYInvestmentIncomeAmt |
| CY Investment Income | $62,713 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,673 | PYOtherRevenueAmt |
| CY Other Revenue | -$21,774 | CYOtherRevenueAmt |
| PY Total Revenue | $4,794,466 | PYTotalRevenueAmt |
| CY Total Revenue | $4,980,912 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,664,225 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,653,227 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,595,954 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,719,935 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $766,760 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $942,030 | PYOtherExpensesAmt |
| CY Other Expenses | $882,401 | CYOtherExpensesAmt |
| PY Total Expenses | $5,202,209 | PYTotalExpensesAmt |
| CY Total Expenses | $5,255,563 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$407,743 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$274,651 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,266,442 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,544,272 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $805,563 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $722,334 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,460,879 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,821,938 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,980,491 | ExpenseAmt |
| Grant | $2,653,227 | GrantAmt |
| Desc | IT IS THE FOUNDING PRINCIPLE OF OUR MISSION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD IN OUR COMMUNITY, BETWEEN THE AGES OF 2 1/2 AND 18. A WISH COME TRUE CAN HELP GIVE LOCAL KIDS THE STRENGTH TO COMPLY WITH THEIR MEDICAL TREATMENTS, AND THE COURAGE TO FIGHT OR EVEN OVERCOME THEIR ILLNESS. EACH WISH IS AS UNIQUE AND SPECIAL AS THE CHILD. WHETHER THAT'S TO MEET THEIR FAVORITE DISNEY HEROES, EXPERIENCE THE BRIGHT LIGHTS OF BROADWAY, OR ESCAPE TO A TROPICAL PARADISE, WE STRIVE TO DELIVER HOPE DURING EXTREMELY DIFFICULT TIMES AND CREATE JOYFUL, LIFE-CHANGING EXPERIENCES FOR EVERY CHILD AND ALL WHO SUPPORT THEM IN THEIR FIGHT. IN THE LAST FISCAL YEAR, THE MAKE-A-WISH FOUNDATION OF OREGON GRANTED 285 LOCAL WISHES TO CHILDREN BATTLING CRITICAL ILLNESSES. THE COST OF WISHES GRANTED DURING THE FISCAL YEAR WAS $3,714,132. INCLUDED IN THIS AMOUNT IS $1,060,905 CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED CONTRIBUTIONS OF SERVICES OR USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR AUDITED FINANCIAL STATEMENT PURPOSES THIS AMOUNT IS INCLUDED AS CONTRIBUTION REVENUE AND DIRECT WISH COST EXPENSE. PER IRS RULES, THIS AMOUNT IS NOT INCLUDED IN THE FORM 990. THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. | Desc |
| Total Program Service Expenses | $3,980,491 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Employee | 23 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARA POST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5032922280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5901 S MACADAM AVENUE SUITE 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97239 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAN DHRUVA | ||||||
| CHAIR | 0.75 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRENT TYREE | ||||||
| TREASURER | 0.75 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHELLE BORKE | ||||||
| SECRETARY | 0.75 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK ALLEN | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TONY BALLOW | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SPENCER BRADLEY | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PATRICK DEMARTINO MD | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ALIX DIXON | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DON FREY | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| WILL GREEN | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JESSE MCSHANE | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DAVID METS | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PAM MUDGE | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DANNON NICHOLES | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SARAH REDGRAVE | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KATE RUNDLE | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ERIN THOMPSON | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SETH TINDALL | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KATIE WALKER | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LAILA COOK | ||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $176,802 | $0 | $15,986 | |
| KARA POST | ||||||
| VICE PRESIDENT, OPS AND FI | 40.00 | Yes (X) | $84,279 | $0 | $8,246 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $261,081 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $24,232 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $765,171 | FundraisingAmt |
| All Other Contributions | $4,174,802 | AllOtherContributionsAmt |
| Noncash Contributions | $1,013,444 | NoncashContributionsAmt |
| Total Contributions | $4,939,973 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,713 | TotalRevenueColumnAmt |
| Exclusion | $62,713 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $218,946 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $765,171 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $307,420 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$88,474 | TotalRevenueColumnAmt |
| Exclusion | -$88,474 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $87,753 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $25,268 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,485 | TotalRevenueColumnAmt |
| Exclusion | $62,485 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,215 | TotalRevenueColumnAmt |
| Exclusion | $4,215 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,215 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,980,912 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $40,939 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,653,227 | TotalAmt |
| Program Services | $2,653,227 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,726 | TotalAmt |
| Program Services | $29,920 | ProgramServicesAmt |
| Management And General | $221,185 | ManagementAndGeneralAmt |
| Fundraising | $58,621 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,162,548 | TotalAmt |
| Program Services | $710,972 | ProgramServicesAmt |
| Management And General | $98,694 | ManagementAndGeneralAmt |
| Fundraising | $352,882 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,280 | TotalAmt |
| Program Services | $34,077 | ProgramServicesAmt |
| Management And General | $132 | ManagementAndGeneralAmt |
| Fundraising | $9,071 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,640 | TotalAmt |
| Program Services | $47,921 | ProgramServicesAmt |
| Management And General | $12,642 | ManagementAndGeneralAmt |
| Fundraising | $26,077 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,741 | TotalAmt |
| Program Services | $60,801 | ProgramServicesAmt |
| Management And General | $23,878 | ManagementAndGeneralAmt |
| Fundraising | $33,062 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,094 | TotalAmt |
| Management And General | $19,094 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,286 | TotalAmt |
| Program Services | $5,207 | ProgramServicesAmt |
| Management And General | $7,378 | ManagementAndGeneralAmt |
| Fundraising | $701 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,285 | TotalAmt |
| Program Services | $2,750 | ProgramServicesAmt |
| Fundraising | $9,535 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,192 | TotalAmt |
| Program Services | $66,547 | ProgramServicesAmt |
| Management And General | $4,467 | ManagementAndGeneralAmt |
| Fundraising | $25,178 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,734 | TotalAmt |
| Program Services | $6,354 | ProgramServicesAmt |
| Management And General | $23,436 | ManagementAndGeneralAmt |
| Fundraising | $38,944 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,733 | TotalAmt |
| Program Services | $77,322 | ProgramServicesAmt |
| Management And General | $30,366 | ManagementAndGeneralAmt |
| Fundraising | $42,045 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,120 | TotalAmt |
| Program Services | $7,759 | ProgramServicesAmt |
| Management And General | $2,798 | ManagementAndGeneralAmt |
| Fundraising | $13,563 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,658 | TotalAmt |
| Program Services | $9,354 | ProgramServicesAmt |
| Management And General | $1,264 | ManagementAndGeneralAmt |
| Fundraising | $17,040 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,761 | TotalAmt |
| Program Services | $253,268 | ProgramServicesAmt |
| Management And General | $52,764 | ManagementAndGeneralAmt |
| Fundraising | $45,729 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,075 | TotalAmt |
| Program Services | $8,301 | ProgramServicesAmt |
| Management And General | $3,260 | ManagementAndGeneralAmt |
| Fundraising | $4,514 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25 | TotalAmt |
| Fundraising | $25 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER | $54,910 | $6,711 | $6,954 | $41,245 |
| EVENT EXPENSES | $48,528 | $48,528 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,255,563 | TotalAmt |
| Program Services | $3,980,491 | ProgramServicesAmt |
| Management And General | $508,312 | ManagementAndGeneralAmt |
| Fundraising | $766,760 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,430,993 | BOYAmt |
| EOY | $213,282 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $704,972 | BOYAmt |
| EOY | $1,889,072 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,073 | BOYAmt |
| EOY | $438,565 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,000 | BOYAmt |
| EOY | $221,893 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $159,774 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $132,732 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,482 | BOYAmt |
| EOY | $27,042 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,036,352 | BOYAmt |
| EOY | $1,188,215 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $633,570 | BOYAmt |
| EOY | $566,203 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,266,442 | BOYAmt |
| EOY | $4,544,272 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,106 | BOYAmt |
| EOY | $304,223 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,838 | BOYAmt |
| EOY | $38,714 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,619 | BOYAmt |
| EOY | $379,397 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $805,563 | BOYAmt |
| EOY | $722,334 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,984,081 | BOYAmt |
| EOY | $3,232,138 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,798 | BOYAmt |
| EOY | $589,800 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,460,879 | BOYAmt |
| EOY | $3,821,938 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,266,442 | BOYAmt |
| EOY | $4,544,272 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$274,651 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $178,764 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $456,946 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,908,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,475,828 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,788,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,738,011 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,939,973 | CurrentTaxYearAmt |
| Total | $20,850,967 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,908,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,475,828 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,788,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,738,011 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,939,973 | CurrentTaxYearAmt |
| Total | $20,850,967 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,206,358 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,644,609 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,229 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,968 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,456 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,782 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $62,713 | CurrentTaxYearAmt |
| Total | $141,148 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $21,284 | CurrentTaxYearMinus1YearAmt |
| Total | $21,284 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,052 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,499 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,950 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,215 | CurrentTaxYearAmt |
| Total | $13,105 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $21,026,504 | TotalSupportAmt |
| Public Support CY170 | 0.88670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88220 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2019 AMOUNT: $ 2,052. 2020 AMOUNT: $ 1,499. 2021 AMOUNT: $ 1,950. 2022 AMOUNT: $ 3,389. 2023 AMOUNT: $ 4,215. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $151,161 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $22,983 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $174,144 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $141,824 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $9,337 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $151,161 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $168,463 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$26,639 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $141,824 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $143,041 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $25,422 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $168,463 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $195,935 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $15,265 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $68,159 | OtherExpendituresAmt |
| End Year Balance | $143,041 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,793 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,879 | DepreciationAmt |
| Book Value | $4,914 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,981 | OtherCostOrOtherBasisAmt |
| Depreciation | $125,853 | DepreciationAmt |
| Book Value | $22,128 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,042 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DONATED GOODS AVAILABLE FOR FUTURE USE | $197,443 |
| OTHER | $8,498 |
| SECURITY DEPOSIT | $13,401 |
| RIGHT-OF-USE ASSETS - OPERATING | $321,974 |
| RIGHT-OF-USE ASSETS - FINANCE | $24,887 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $566,203 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITY - OPERATING | $354,361 |
| LEASE LIABILITY - FINANCING | $25,036 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $379,397 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,182,861 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $178,764 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $1,071,713 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,250,477 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,932,384 | RevenueSubtotalAmt |
| Other Revenues Not Included | $48,528 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $48,528 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,980,912 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,278,748 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,071,713 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $1,071,713 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,207,035 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $48,528 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $48,528 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,255,563 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ARE USED TO SUPPORT AND ASSIST THE MAKE-A-WISH FOUNDATION OF OREGON'S MISSION BY PROVIDING SUPPLEMENTAL FUNDING FOR EXPANDING OPERATIONS AND WISH DELIVERY. FIVE PERCENT OF THE AGGREGATE BALANCE OF THE ENDOWMENT FUND (CALCULATED BASED ON THE 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) MAY BE EXPENDED ANNUALLY AS DIRECTED BY THE BOARD OF DIRECTORS, IN ACCORDANCE WITH THE FOUNDATION'S INVESTMENT AND ENDOWMENT POLICIES. DONOR DESIGNATED FUNDS SHALL ONLY BE USED IN ACCORDANCE WITH THE DONOR'S STATED PURPOSE FOR SUCH FUNDS. |
| PART X, LINE 2: | THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND OREGON TAXES UNDER THE PROVISION OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 65 OF THE OREGON REVISED STATUTES. 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, 2024. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 48,528. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 48,528. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | WISH BALL | Event1Nm |
| Gross Receipts Event1 | $850,255 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $673,938 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $176,317 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $19,620 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $80,848 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $657 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $145,201 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF FOR WISHES | Event2Nm |
| Gross Receipts Event2 | $109,982 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $83,142 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $26,840 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $428 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $8,430 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $15,800 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $15,038 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $57 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $14,047 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $23,880 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $8,091 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $15,789 | GrossRevenueOtherEventsAmt |
| Rent Fclty Costs Other Events | $1,255 | RentFcltyCostsOtherEventsAmt |
| Oth Direct Expnss Other Events | $6,039 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $984,117 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $765,171 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $218,946 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $428 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $8,430 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $36,675 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $95,886 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $714 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $165,287 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $307,420 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$88,474 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $87,753 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $1,000 | CashPrizesOtherGamingAmt |
| Non Cash Prizes Other Gaming | $24,268 | NonCashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $87,753 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $1,000 | CashPrizesTotalGamingAmt |
| Non Cash Prizes Total Gaming | $24,268 | NonCashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $25,268 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $62,485 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | OR | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Individual With Books | FLETCHER JOHNSON | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5901 S MACADAM AVENUE SUITE 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97239 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | KRISTINE FERNANDO | GamingManagerPersonNm |
| Gaming Manager Compensation | $1,440 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | DIRECTED AND MANAGED ONE ANNUAL RAFFLE. | GamingManagerServicesProvTxt |
| Gaming Manager Is Employee | Yes (X) | GamingManagerIsEmployeeInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | CHILDREN WISHES | GrantTypeTxt |
| Recipient | 285 | RecipientCnt |
| Cash Grant | $1,846,897 | CashGrantAmt |
| Non Cash Assistance | $806,330 | NonCashAssistanceAmt |
| Valuation Method Used | FAIR MARKET VALUE | ValuationMethodUsedDesc |
| Non Cash Assistance | TRAVEL, EQUIPMENT, ELECTRONICS AND OTHER MISCELLANEOUS COSTS OF WISHES | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MAKE-A-WISH FOUNDATION OF OREGON DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE WISH MANAGER AND ARE APPROVED BY THE DIRECTOR OR CEO UP TO $15,000. WISHES THAT ARE EXPECTED TO COST MORE THAN $15,000 REQUIRE APPROVAL FROM THE CHAPTER'S WISH-GRANTING COMMITTEE. WISHES COSTING MORE THAN $20,000 REQUIRE FULL BOARD APPROVAL. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAILA COOK | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $176,802 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $10,011 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $5,975 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $192,788 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,219 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET PRICES | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | WISH ITEMS | 744 | $859,389 | MARKET PRICES |
| Yes (X) | AUCTION ITEMS | 91 | $150,836 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN (B): | THE NUMBER REPORTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. |
| PART I, LINE 32B: | THE FOUNDATION USES A THIRD PARTY TO SELL DONATED VEHICLES. HOWEVER, DURING THE FISCAL YEAR ENDED AUGUST 31, 2024, THE FOUNDATION DID NOT RECEIVE NOR SELL ANY DONATED VEHICLES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. THE FORM IS REVIEWED BY MANAGEMENT, AND THE FINANCE AND INTERNAL CONTROLS COMMITTEE OF THE MAKE-A-WISH FOUNDATION OF OREGON. A FULL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST DISCLOSURE FORM IS SIGNED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS, ALL OFFICERS, AND EMPLOYEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE COMPENSATION FOR THE CEO. THEY REVIEW AND DISCUSS INDEPENDENT WAGE AND COMPENSATION STUDIES. DOCUMENTATION OF THE CEO'S ANNUAL REVIEW AND FINAL COMPENSATION AGREEMENT IS MAINTAINED IN HER PERSONNEL FILE. THE REVIEW PROCESS FOR ALL OTHER KEY EMPLOYEES IS OVERSEEN BY THE CEO. THE CEO EVALUATES THE INDIVIDUAL'S PERFORMANCE. SHE ALSO COLLECTS PERFORMANCE EVALUATION DATA FROM THE INDIVIDUAL'S SUBORDINATES AND PEERS. COMPENSATION IS BASED ON PERFORMANCE, MAKE-A-WISH FOUNDATION OF AMERICA'S WAGE STUDIES, AND LOCAL NONPROFIT WAGE STUDIES. THE RESULTS OF ANNUAL REVIEWS AND RESULTING COMPENSATION LEVELS ARE DOCUMENTED IN THE INDIVIDUAL'S PERSONNEL FILE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE MAKE-A-WISH FOUNDATION OF OREGON WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. |
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