2025-07-11T16:55:51-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-09-01 521306075 MAKE-A-WISH FOUNDATION OF THE MID-ATLANTIC INC MAKE 3019629474 6555 ROCK SPRING DRIVE 280 BETHESDA MD 20817 LESLI CREEDON PRESIDENT & CEO 3019629474 2025-07-11 1 1 MALLORY GOOD P01704765 2156433900 2025-07-11 2023 2025-03-06 01:10:19Z LESLI CREEDON 6555 ROCK SPRING DRIVE 280 BETHESDA MD 20817 7775979 0 X WISH.ORG/MIDATLANTIC X 1983 MD TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 25 25 31 416 6805 5805 7228038 6575848 11200 9300 89034 183159 4681 -55529 7332953 6712778 3552890 3536704 0 0 2682600 2775067 0 0 1589683 1278085 1486878 7513575 7798649 -180622 -1085871 8536317 7344339 2755204 2497904 5781113 4846435 X THE MAKE-A-WISH FOUNDATION OF THE MID-ATLANTIC CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5132430 3536704 9300 SEE SCHEDULE O. 5132430 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 1 31 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC MD VA X SHERRY HEWITT 3019629474 6555 ROCK SPRING DRIVE 280 BETHESDA MD 20817 JASON PAPPAS BOARD CHAIR 2.00 X X 0 0 0 LAURA FUENTES VICE CHAIR 2.00 X X 0 0 0 ORENZO PERRY HOLLOWELL TREASURER 2.00 X X 0 0 0 DAVID GOLDBERG SECRETARY 2.00 X X 0 0 0 EDWARD BARRY DIRECTOR 2.00 X 0 0 0 JOHN BEEKLEY DIRECTOR 2.00 X 0 0 0 KATHERINE BERMAN DIRECTOR 2.00 X 0 0 0 MARK CABREY DIRECTOR 2.00 X 0 0 0 JENNIFER CARSON DIRECTOR 2.00 X 0 0 0 AUGUST AUGIE CHIASERA DIRECTOR 2.00 X 0 0 0 ELLEN CONNORS DIRECTOR 2.00 X 0 0 0 LAIRD CREIGHTON DIRECTOR 2.00 X 0 0 0 ADAM DUMEY DIRECTOR 2.00 X 0 0 0 SUSAN FIORELLA DIRECTOR 2.00 X 0 0 0 DAVID HESS DIRECTOR 2.00 X 0 0 0 PRITPAL RAHMAN KALSI DIRECTOR 2.00 X 0 0 0 SOPHIE LAMONTAGNE DIRECTOR 2.00 X 0 0 0 ELENI MONIOS DIRECTOR 2.00 X 0 0 0 VICTORIA LION MONROE DIRECTOR 2.00 X 0 0 0 JOEL NIAMIEN DIRECTOR 2.00 X 0 0 0 JYOTHI RAGHAVEN DIRECTOR 2.00 X 0 0 0 KRISTEN SALMON DIRECTOR 2.00 X 0 0 0 STACY SCHWARTZ DIRECTOR 2.00 X 0 0 0 JONATHAN SPAETH DIRECTOR 2.00 X 0 0 0 BEN WU DIRECTOR 2.00 X 0 0 0 LESLI CREEDON PRESIDENT & CEO 40.00 X 320418 0 16591 SHERRY HEWITT COO & CFO 40.00 X 188481 0 21073 KATHERINE YOUNG VP OF MISSION DELIVERY UNTIL 4/24 40.00 X 150408 0 24731 MELISSA PRATHER CHIEF REVENUE OFFICER 40.00 X 182892 0 21857 JARRETT THOMPSON SR DIR OF FINANCE & OPERATIONS 40.00 X 100039 0 12194 942238 0 96446 5 0 1 0 THE RITZ-CARLTON 1150 22ND ST NW WASHINGTON DC 20037 CATERING SERVICES 234755 WALDORF ASTORIA WASHINGTON DC 1100 PENNSYLVANIA AVENUE NW WASHINGTON DC 20004 CATERING SERVICES 138750 2 1199236 5376612 1511627 6575848 WISH ASSIST FEES 900099 9300 9300 9300 179496 6805 172691 465752 462089 3663 3663 3663 542868 1199236 601112 -58244 -58244 OTHER INCOME 900099 2715 2715 2715 6712778 9300 6805 120825 3536704 3536704 556056 71337 305664 179055 1836041 768344 280968 786729 68426 30722 7378 30326 146250 55295 29003 61952 168294 59763 40222 68309 68225 2696 32235 33294 6809 6809 9574 9574 21323 8507 606 12210 31875 31875 132471 30459 25126 76886 41843 13024 12959 15860 304580 126933 60355 117292 61519 10670 9267 41582 13186 15 6146 7025 120060 120060 4823 1716 1359 1748 NATIONAL DUES 556858 389801 77960 89097 MERCHANT FEES 54569 16984 16902 20683 MEMBERSHIP DUES 32779 1248 25771 5760 UBIT EXPENSE 2018 628 625 765 24366 7584 7547 9235 7798649 5132430 1076536 1589683 303258 185496 1432235 1223033 981205 708801 85653 105277 224562 197905 1253130 869857 489671 383273 3255741 2993294 56773 68669 1707219 1478591 8536317 7344339 546440 568176 84500 93000 2124264 1836728 2755204 2497904 X 2712847 2614683 3068266 2231752 5781113 4846435 8536317 7344339 -1085871 213617 -62424 0 X 0 1 X 1 0 X 4464004 5206654 8520552 7228038 6575848 31995096 4464004 5206654 8520552 7228038 6575848 31995096 2939745 29055351 61498 52331 57284 139250 172691 483054 3468 1116 10486 9447 6805 31322 53321 73262 356109 473037 545583 1501312 34010784 31150 0.85430 0.87150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 38,634. 2020 AMOUNT: $ 71,357. 2021 AMOUNT: $ 352,460. 2022 AMOUNT: $ 468,356. 2023 AMOUNT: $ 542,868. OTHER INCOME - 2019 AMOUNT: $ 14,687. 2020 AMOUNT: $ 1,905. 2021 AMOUNT: $ 3,649. 2022 AMOUNT: $ 4,681. 2023 AMOUNT: $ 2,715. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 458092 293279 20272 771643 448775 9317 458092 0.03835 0.96165 0.00000 0 0 1014770 652707 362063 160855 159734 1121 77505 57416 20089 383273 DUE FROM NATIONAL 206698 SECURITY DEPOSITS 53616 DUE FROM OTHER CHAPTERS 5957 RIGHT-OF-USE ASSETS - OPERATING 1212320 1478591 DUE TO NATIONAL 14426 DUE TO OTHER CHAPTERS 53421 LEASE LIABILITY - OPERATING 1768881 1836728 X 7749720 213617 832899 1046516 6703204 9574 9574 6712778 8684398 895323 895323 7789075 9574 9574 7798649 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE INDVIDUAL FUND ESTABLISHED FOR A PURPOSE OF SUPPORTING WISH GRANTING ACTIVITIES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MARYLAND INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 81 OF THE STATE OF MARYLAND TAX CODE. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. WISH BALL 1489277 1032225 457052 185000 153218 10050 119961 BALTIMORE GOLF EVENT 141559 92838 48721 82952 8722 1 111268 74173 37095 37554 3655 1742104 1199236 542868 305506 153218 10050 132338 601112 -58244 1 WISHES GRANTED 376 2111250 1425454 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF THE MID-ATLANTIC, INC. 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 EXPENSE, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH BUDGETS ARE DEVELOPED BY THE WISH COORDINATORS AND APPROVED BY THE PRESIDENT & CEO OR THE COO & CFO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATIONS. X X X 0 0 0 0 0 0 0 1 0 LESLI CREEDON PRESIDENT & CEO 255418 0 65000 0 0 0 16250 0 341 0 337009 0 0 0 SHERRY HEWITT COO & CFO 173481 0 15000 0 0 0 11508 0 9565 0 209554 0 0 0 MELISSA PRATHER CHIEF REVENUE OFFICER 172892 0 10000 0 0 0 3702 0 18155 0 204749 0 0 0 KATHERINE YOUNG VP OF MISSION DELIVERY UNTIL 4/24 139908 0 10500 0 0 0 9676 0 15055 0 175139 0 0 0 PART I, LINE 7 THE PRESIDENT & CEO, COO & CFO, AND THE VP OF MISSION DELIVERY, RECEIVED A BONUS BASED ON GOALS SET BY THE BOARD OF DIRECTORS CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR, THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR. X 1 1998 FMV X 10 82497 FMV X WISH RELATED 173 1048282 FMV X AIRFARE 46 183385 FMV X ENHANCEMENTS/ICEBREAKERS 559 98532 FMV X THEME PARK, EXCURSIONS, ATTRACTIONS, EVENTS, ETC. 168 69307 FMV X ELECTRONICS 1 10973 FMV X CONSTRUCTION 2 4569 FMV X WISH/OTHER/EVENTS INVENTORY 115 3690 FMV X MISC/OTHER - WISH GRANTING 3 3464 FMV X GROUND TRANSPORTATION/MEALS 19 2302 FMV X GROUND TRANSPORTATION/MEALS 19 2302 FMV X ANIMAL 2 2249 FMV X TRAILER/CAMPER 1 1998 FMV X TRAIN 2 377 FMV 0 1 0 FORM 990, PART III, LINE 4A MAKE-A-WISH MID-ATLANTIC'S MISSION IS SIMPLE: TO CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. EVERY YEAR, APPROXIMATELY 450 CHILDREN (BETWEEN THE AGES OF 2.5 AND 18) IN MARYLAND, WASHINGTON, D.C., AND NORTHERN VIRGINIA RECEIVE A DIAGNOSIS THAT QUALIFIES THEM FOR MAKE-A-WISH AND EVERY ONE OF THEIR WISHES WILL COME TRUE. THE ORGANIZATION GRANTED 376 LIFE-CHANGING WISHES IN FY2024 (YEAR ENDING AUGUST 31, 2024). THE TOTAL COST FOR THE WISHES GRANTED IN FY2024 WAS $5,967,870. OF THIS AMOUNT, $895,323 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION AND OTHER SERVICES AND USE OF FACILITIES FOR FULFILL 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 REVENUE AND EXPENSE. A WISH PROVIDES A CHILD AND THEIR FAMILY WITH HOPE, STRENGTH, AND JOY DURING THEIR MOST CHALLENGING TIMES. A WISH ISN'T JUST NICE; IT'S NECESSARY. 98% OF MEDICAL PROVIDERS SAY A WISH IMPROVES A CHILD'S EMOTIONAL AND PHYSICAL WELL-BEING AND OVERALL QUALITY OF LIFE. FOR CHILDREN WITH A CRITICAL ILLNESS, DAYS FILLED WITH CHILDHOOD JOYS ARE TRADED FOR MEDICAL APPOINTMENTS AND HOSPITAL STAYS. THEY MISS OUT ON TIME WITH FAMILY, SIBLINGS AND FRIENDS. FOR THESE CHILDREN A WISH IS A GAME-CHANGER. A WISH CAN BE THAT SPARK THAT HELPS THEM BELIEVE THAT ANYTHING IS POSSIBLE AND GIVES THEM THE STRENGTH TO FIGHT HARDER AGAINST THEIR ILLNESSES. WISHES WE GRANT FOR CHILDREN WITH CRITICAL ILLNESSES ARE NOT FLEETING GIFTS. IT'S MORE THAN THE TRIP, THE BOAT OR MEETING A CELEBRITY THAT MATTER MOST. IT'S THE LIFE-CHANGING IMPACT. EACH WISH IS A PIVOTAL EXPERIENCE DURING A CHILD'S MEDICAL JOURNEY THAT OFTEN IMPROVES THEIR HEALTH AND QUALITY OF LIFE AND ALWAYS BRINGS HOPE AND JOY. MAKE-A-WISH MID-ATLANTIC IS COMMITTED TO ENSURING ALL ELIGIBLE CHILDREN HAVE ACCESS TO AN IMPACTFUL AND EQUITABLE WISH REGARDLESS OF THEIR RACE, GENDER, ABILITIES, VALUES, BELIEFS, EXPERIENCES, BACKGROUNDS, PREFERENCES, BEHAVIORS, SOCIOECONOMIC STATUS, PHYSICAL APPEARANCE, AGE, SEXUAL ORIENTATION/IDENTITY, AND MORE. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD COMPOSED OF THE CHAIRMAN, VICE-CHAIRMAN, SECRETARY, TREASURER, AND CHAIR OF EACH COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, BETWEEN MEETINGS OF THE BOARD, ALL OF THE DELEGABLE POWERS OF THE BOARD TO THE EXTENT NOT EXPRESSLY PROHIBITED BY THE LAWS OF THE STATE OF MARYLAND OR BY RESOLUTION OF THE BOARD. THE BOARD MAY DESIGNATE ONE OR MORE DIRECTORS AS ALTERNATE MEMBERS OF THE EXECUTIVE COMMITTEE TO REPLACE ANY ABSENT OR DISQUALIFIED MEMBER AT ANY MEETING OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE, SHALL FIX ITS OWN RULES OF PROCEDURE AND IT SHALL KEEP A RECORD OF ITS PROCEEDINGS AND REPORT THEM TO THE BOARD AT THE NEXT REGULAR MEETING OF THE BOARD AFTER SUCH PROCEEDINGS HAVE BEEN TAKEN. ALL SUCH PROCEEDINGS SHALL BE SUBJECT TO REVISION OR AMENDMENT BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO AND THE COO & CFO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR REVIEW AND COMMENTS. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS 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 AND THE COO & CFO IF 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 IS DETERMINED BY THE EXECUTIVE COMMITTEE. COMMITTEE REVIEWS AGAINST BENCH-MARKING SALARY SURVEYS. SURVEYS MAY INCLUDE: SURVEYS COMPLETED BY MAKE-A-WISH FOUNDATION OF AMERICA (TYPICALLY COMPLETED EVERY FEW YEARS), SURVEYS COMPLETED BY NATIONAL BENCHMARKING ORGANIZATIONS; SURVEYS COMPLETED BY STATE ORGANIZATIONS; AND SURVEYS COMPLETED BY A THIRD PARTY USING REGIONAL / STATE / LOCAL DATA. THE PROCESS DESCRIBED ABOVE WAS LAST COMPLETED IN THE FALL OF 2024. THE PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS / KEY EMPLOYEES (LEADERSHIP TEAM), EXCLUDING THE PRESIDENT/CEO, IS REVIEWED BY THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL BUDGET PROCESS. FOR STAFF MEMBERS WHO ARE NOT OFFICERS / KEY EMPLOYEES (LEADERSHIP TEAM), THE SALARY REVIEW AND COMPENSATION INCREASES ARE DETERMINED BY THE PRESIDENT/CEO AND CFO AND INCLUDED IN THE ANNUAL BUDGET, WHICH IS APPROVED BY THE BOARD. THE PRESIDENT/CEO AND CFO REVIEW AGAINST BENCH-MARKING SALARY SURVEYS. SURVEYS MAY INCLUDE: SURVEYS COMPLETED BY MAKE-A-WISH FOUNDATION OF AMERICA (TYPICALLY COMPLETED EVERY FEW YEARS), SURVEYS COMPLETED BY NATIONAL BENCHMARKING ORGANIZATIONS; SURVEYS COMPLETED BY STATE ORGANIZATIONS; AND SURVEYS COMPLETED BY A THIRD PARTY USING REGIONAL / STATE / LOCAL DATA. THIS PROCESS WAS LAST COMPLETED IN THE SUMMER OF 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.