A SPECIAL WISH FOUNDATION - CENTRAL OHIO: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
A SPECIAL WISH FOUNDATION - CENTRAL OHIO (EIN 92-1880033)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-19
IRS object ID
202542319349301039
Schema version
2024v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-19T15:57:40-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271385996PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHRISTINE SWINDELLS CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1520 HILL RD N UNIT 794AddressLine1Txt
CityPICKERINGTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP431476534ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN921880033EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1A SPECIAL WISH FOUNDTION -BusinessNameLine1Txt
Business Name Line2CENTRAL OHIOBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlASPEBusinessNameControlTxt
Phone6142583186PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1620 TAYLOR STATION ROAD STE JAddressLine1Txt
CityGAHANNACityNm
State AbbreviationOHStateAbbreviationCd
ZIP43230ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDIXIE JEFFERSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6142583186PhoneNum
Signature2025-06-15SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTINE SWINDELLSPreparerPersonNm
PTINP00847798PTIN
Phone7402777293PhoneNum
Preparation2025-07-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDIXIE JEFFERSPrincipalOfficerNm
Gross Receipts$216,011GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2023FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionGRANT SPECIAL WISHES TO CHILDREN WITH A LIFE-THREATENING MEDICAL PROBLEM.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers60TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$135,938PYContributionsGrantsAmt
CY Contributions Grants$208,840CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$9,677PYOtherRevenueAmt
CY Other Revenue$7,171CYOtherRevenueAmt
PY Total Revenue$145,615PYTotalRevenueAmt
CY Total Revenue$216,011CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$142,355PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$232,068CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$9,744CYTotalFundraisingExpenseAmt
PY Other Expenses$102,515PYOtherExpensesAmt
CY Other Expenses$103,108CYOtherExpensesAmt
PY Total Expenses$244,870PYTotalExpensesAmt
CY Total Expenses$335,176CYTotalExpensesAmt
PY Revenues Less Expenses-$99,255PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$119,165CYRevenuesLessExpensesAmt
Total Assets BOY$270,920TotalAssetsBOYAmt
Total Assets EOY$279,410TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$270,920NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$279,410NetAssetsOrFundBalancesEOYAmt
MissionGRANT SPECIAL WISHES TO CHILDREN WITH A LIFE-THREATENING MEDICAL PROBLEM.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$318,735ExpenseAmt
DescGRANT SPECIAL WISHES TO CHILDREN WITH A LIFE-THREATENING MEDICAL PROBLEM.Desc
Total Program Service Expenses$318,735TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLISA HARDINPersonNm
Phone6142583186PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1620 TAYLOR STATION RDAddressLine1Txt
Address Line2STE JAddressLine2Txt
CityGAHANNACityNm
State AbbreviationOHStateAbbreviationCd
ZIP43230ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
DIXIE JEFFERS
PRESIDENT0.25Yes (X)$0$0$0
ELIZABETH CALLAND
VICE PRESIDE0.25Yes (X)$0$0$0
BRIAN SNOW
TREASURER0.25Yes (X)$0$0$0
AMY GLASGOW
SECRETARY0.25Yes (X)$0$0$0
MARLENE DONALDSON
BOARD MEMBER0.25$0$0$0Yes (X)
FAYE BULLIO
BOARD MEMBER0.25$0$0$0Yes (X)
TAMMY HAVENER
BOARD MEMBER0.25$0$0$0Yes (X)
LISA HARDIN
EXECUTIVE DI30.00Yes (X)$50,250$16,750$0Yes (X)10.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$50,250TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$16,750TotReportableCompRltdOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$208,840AllOtherContributionsAmt
Total Contributions$208,840TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Total Revenue Column$7,171TotalRevenueColumnAmt
Related Or Exempt Func Income$7,171RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$7,171OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,011TotalRevenueColumnAmt
Related Or Exempt Func Income$7,171RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$159,162TotalAmt
Program Services$157,507ProgramServicesAmt
Management And General$207ManagementAndGeneralAmt
Fundraising$1,448FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$19,585TotalAmt
Program Services$16,867ProgramServicesAmt
Management And General$2,540ManagementAndGeneralAmt
Fundraising$178FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$53,321TotalAmt
Program Services$52,767ProgramServicesAmt
Management And General$69ManagementAndGeneralAmt
Fundraising$485FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,900TotalAmt
Management And General$1,900ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,404TotalAmt
Program Services$2,737ProgramServicesAmt
Fundraising$6,667FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,990TotalAmt
Program Services$6,019ProgramServicesAmt
Management And General$907ManagementAndGeneralAmt
Fundraising$64FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,007TotalAmt
Program Services$1,007ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
WISHES$78,328$78,328
TRAVEL AND MEETING EXPENS$1,516$1,516
PHONE, INTERNET, WEB HOST$1,051$1,051
VOLUNTEER EXPENSES$902$902

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,010TotalAmt
Program Services$936ProgramServicesAmt
Management And General$1,074ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$335,176TotalAmt
Program Services$318,735ProgramServicesAmt
Management And General$6,697ManagementAndGeneralAmt
Fundraising$9,744FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$270,920BOYAmt
EOY$279,410EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$270,920BOYAmt
EOY$279,410EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$270,920BOYAmt
EOY$279,410EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$270,920BOYAmt
EOY$279,410EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$270,920BOYAmt
EOY$279,410EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$119,165ReconcilationRevenueExpnssAmt
Prior Period Adjustments$127,655PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$135,938CurrentTaxYearMinus1YearAmt
Current Tax Year$208,840CurrentTaxYearAmt
Total$344,778TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$9,677CurrentTaxYearMinus1YearAmt
Current Tax Year$7,171CurrentTaxYearAmt
Total$16,848TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$145,615CurrentTaxYearMinus1YearAmt
Current Tax Year$216,011CurrentTaxYearAmt
Total$361,626TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$361,626PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$145,615CurrentTaxYearMinus1YearAmt
Current Tax Year$216,011CurrentTaxYearAmt
Total$361,626TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR REVIEW THE 990 TAX RETURN BEFORE SIGNING AND DISTRIBUTING COPIES TO THE OTHER BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD AND EXECUTIVE DIRECTOR ARE WORKING ON DEVELOPING THE CONFLICT OF INTEREST POLICY.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XIPRIOR PERIOD ADJUSTMENT DUE TO WAGES BEING PAID OUT IN 2023 OF THE NATIONAL AND TRANSFERED TO THE CENTRAL OHIO CHAPTER.

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