2026-04-15T10:42:49-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 3037509474 7951 EAST MAPLEWOOD AVENUE 126 GREENWOOD VILLAGE CO 80111 SCOTT DISHONG PRESIDENT & CEO 3037509474 2026-04-11 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-03 2024 2025-03-06 01:10:19Z SCOTT DISHONG 7951 EAST MAPLEWOOD AVENUE 126 GREENWOOD VILLAGE CO 80111 18960882 0 X WISH.ORG/COLORADO X 1983 CO TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 23 300 0 0 8882229 7607226 293200 36375 235303 783909 -4590 -61729 9406142 8365781 4167029 4046242 0 0 2350083 2503482 0 8503 1231632 1304215 1290288 7821327 7848515 1584815 517266 11954974 12150816 2475401 2236490 9479573 9914326 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5953465 4046242 36375 SEE SCHEDULE O 5953465 1 1 0 0 0 0 0 0 0 0 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 2 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CO X X JEFF KREBS 3037509474 7951 EAST MAPLEWOOD AVENUE 126 GREENWOOD VILLAGE CO 80111 SCOTT REICHENBERG CHAIR 1.00 X X 0 0 0 CONNIE TALMAGE VICE CHAIR 1.00 X X 0 0 0 JENNIFER ANDERSON DIRECTOR 1.00 X 0 0 0 DERON BROWN DIRECTOR 1.00 X 0 0 0 KARRIE FLETCHER DIRECTOR 1.00 X 0 0 0 HEIDI GILL DIRECTOR 1.00 X 0 0 0 GRETCHEN GORE DIRECTOR 1.00 X 0 0 0 ERIN HUTCHISON DIRECTOR 1.00 X 0 0 0 JASON LERRO DIRECTOR 11/19/24 THRU 7/24/25 1.00 X 0 0 0 MATT MALONEY DIRECTOR AS OF 5/20/25 1.00 X 0 0 0 DOUG MCDONALD DIRECTOR 1.00 X 0 0 0 TAIZO NAKANO DIRECTOR 1.00 X 0 0 0 BRENT SMITH DIRECTOR 1.00 X 0 0 0 LAURA SRSICH DIRECTOR 1.00 X 0 0 0 JUSTIN VAUGHN DIRECTOR 1.00 X 0 0 0 MARLEY WAGNER DIRECTOR 1.00 X 0 0 0 MICHAEL WAGNER DIRECTOR 1.00 X 0 0 0 SCOTT DISHONG PRESIDENT & CEO 40.00 X 280022 0 11017 JENNIFER GETSCH CHIEF PROGRAM OFFICER 40.00 X 149695 0 16462 LAUREN BEEDE CHIEF DEVELOPMENT OFFICER 40.00 X 138180 0 7055 JEFF KREBS VP OF FINANCE & OPERATIONS 40.00 X 126665 0 6471 694562 0 41005 4 0 1 0 0 766609 6840617 1397186 7607226 WISH ASSIST FEES 900099 24375 24375 WISH RELIEF FUND 900099 12000 12000 36375 262684 262684 10882198 3121 10360973 3121 521225 0 521225 521225 168236 766609 231007 -62771 -62771 OTHER INCOME 900099 1042 1042 1042 8365781 36375 0 722180 4046242 4046242 667553 242299 216217 209037 1462294 799588 88166 574540 57614 32621 2009 22984 162423 76935 22593 62895 153598 75263 21504 56831 217 217 975 975 90095 90095 8503 8503 18549 18549 38667 13817 13577 11273 234 234 142703 79487 19292 43924 23067 9737 7964 5366 190235 93215 26633 70387 18648 5320 8783 4545 75145 40758 10660 23727 1236 606 173 457 41157 20167 5762 15228 468 468 CHAPTER DUES 595631 416942 83388 95301 MEMBERSHIP DUES 27485 26861 624 MERCHANT FEES 25144 25144 BAD DEBT EXPENSE 632 632 7848515 5953465 663418 1231632 801 801 761197 1645465 2043034 377272 4864 3502 25273 6854 318287 159773 176993 91609 96156 85384 6233263 7916997 2472099 1954768 11954974 12150816 546745 519811 1928656 1716679 2475401 2236490 X 7149332 7518817 2330241 2395509 9479573 9914326 11954974 12150816 X 517266 -116402 -10233 44122 X 0 1 X 1 0 X 4914846 6418617 7035375 8882229 7607226 34858293 4914846 6418617 7035375 8882229 7607226 34858293 34858293 34261 55642 196098 229147 262684 777832 48389 12793 201710 143205 169278 575375 36211500 367047 0.96260 0.96990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS EVENT FUNDRAISING REVENUE - 2020 AMOUNT: $ 48,389. 2021 AMOUNT: $ 12,057. 2022 AMOUNT: $ 201,710. 2023 AMOUNT: $ 143,205. 2024 AMOUNT: $ 168,236. OTHER INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 736. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 1,042. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29701 11453 18248 147292 80156 67136 85384 SECURITY DEPOSITS 9645 DUE FROM NATIONAL 267224 SPLIT INTEREST AGREEMENTS 39075 DUE FROM OTHER CHAPTERS 46198 RIGHT-OF-USE ASSETS - OPERATING 1566659 RIGHT-OF-USE ASSETS - FINANCE 25967 1954768 DUE TO NATIONAL 6320 DUE TO OTHER CHAPTERS 40998 LEASE LIABILITY - OPERATING 1642175 LEASE LIABILITY - FINANCING 27186 1716679 X 9277503 -116402 939780 44122 867500 8410003 18549 -62771 -44222 8365781 8842750 950013 62771 1012784 7829966 18549 18549 7848515 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND COLORADO INCOME TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). 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 VALUE OF SPLIT INTEREST AGREEMENTS 1,203. CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 42,919. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -62,771. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 62,771. WHISKEY WINE & WISHES 797409 681694 115715 23321 68106 23270 47096 SWEEPSTAKES 85720 45935 39785 39785 16468 2 51716 38980 12736 2366 10156 439 934845 766609 168236 42151 23321 68106 33426 64003 231007 -62771 1 WISHES GRANTED 347 660155 3386087 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE WISH GRANTING STAFF 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 SCOTT DISHONG PRESIDENT & CEO 217992 0 53168 0 8862 0 10855 0 162 0 291039 0 0 0 JENNIFER GETSCH CHIEF PROGRAM OFFICER 138775 0 10920 0 0 0 7471 0 8991 0 166157 0 0 0 X 1 10164 FMV X WISH-RELATED 436 1343924 FMV X OTHER 15 32324 FMV X SPECIAL EVENTS 6 10774 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. PART III, LINE 4A 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 COLORADO GRANTED 347 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $6,819,315. OF THIS AMOUNT, $865,850 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THIS AMOUNT BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 2 MICHAEL WAGNER AND MARLEY WAGNER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO EXECUTIVE COMMITTEES THAT HAVE BEEN DELEGATED AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FOUNDATION'S CEO AND LEADERSHIP TEAM. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S FINANCE AND EXECUTIVE COMMITTEE. SUBSEQUENT TO THE COMMITTEE'S FINAL APPROVAL, A COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION ADHERES TO A CONFLICT OF INTEREST AND ETHICS POLICY PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA, APPLICABLE TO ALL OFFICERS, EMPLOYEES, BOARD MEMBERS, AND VOLUNTEERS. EACH INDIVIDUAL IS REQUIRED TO SIGN A CONFLICT OF INTEREST AND ETHICS STATEMENT UPON THEIR HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE AND RENEW IT ANNUALLY THEREAFTER. SIGNED STATEMENTS ARE SUBMITTED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR FOR VOLUNTEERS, AND BY THE CEO FOR STAFF AND BOARD MEMBERS. THE CEO IS RESPONSIBLE FOR MONITORING THE REVIEW PROCESS. WHEN A POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED, THE CEO DETERMINES THE NATURE OF THE CONFLICT THROUGH VERBAL OR WRITTEN COMMUNICATION WITH THE INDIVIDUAL INVOLVED. THE CONFLICT IS THEN FULLY DISCLOSED TO THE BOARD OF DIRECTORS, AND THE INDIVIDUAL IN QUESTION IS REQUIRED TO RECUSE THEMSELVES FROM DISCUSSIONS AND DECISIONS RELATED TO THE MATTER. BASED ON THE RECOMMENDATIONS OF THE BOARD, APPROPRIATE ACTIONS ARE IMPLEMENTED, WHICH MAY INCLUDE TERMINATION OF SERVICE. THIS PROCESS ENSURES TRANSPARENCY AND INTEGRITY IN ALL ASPECTS OF THE FOUNDATION'S OPERATIONS. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT & CEO'S COMPENSATION IS TYPICALLY DETERMINED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS TO ENSURE FAIRNESS AND TRANSPARENCY. THE COMMITTEE REVIEWS COMPREHENSIVE COMPARABILITY DATA, INCLUDING SALARY SURVEYS, LOCAL AND NATIONAL BENCHMARKING STUDIES, AND NONPROFIT SECTOR ANALYSES, TAILORED TO THE ORGANIZATION'S SIZE, BUDGET, AND LOCATION. SOURCES OFTEN INCLUDE INDUSTRY-SPECIFIC ORGANIZATIONS AND PLATFORMS SUCH AS CHARITY NAVIGATOR OR GUIDESTAR. THE DECISION-MAKING PROCESS IS CAREFULLY DOCUMENTED TO ENSURE COMPLIANCE AND ACCOUNTABILITY. DOCUMENTATION INCLUDES THE TERMS OF THE COMPENSATION PACKAGE, THE DATE OF APPROVAL, THE NAMES OF COMMITTEE MEMBERS INVOLVED, VOTING RECORDS, AND DETAILS OF THE COMPARABILITY DATA USED. THIS PROCESS ENSURES THE PRESIDENT & CEO'S COMPENSATION ALIGNS WITH THE ORGANIZATION'S MISSION, MARKET STANDARDS, AND FINANCIAL CAPACITY WHILE MAINTAINING STAKEHOLDER TRUST. A NONPROFIT ORGANIZATION'S CEO DETERMINES THE COMPENSATION OF OFFICERS OR KEY EMPLOYEES USING COMPARABILITY DATA, SUCH AS SALARY SURVEYS AND BENCHMARKING STUDIES, TAILORED TO THE ORGANIZATION'S SIZE, BUDGET, AND LOCATION. THE DECISION IS REVIEWED AND, WHEN NECESSARY, APPROVED BY AN INDEPENDENT BOARD COMMITTEE TO ENSURE FAIRNESS AND ALIGNMENT WITH MARKET STANDARDS. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT REQUIRE THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS TO BE PUBLICLY ACCESSIBLE, THE FOUNDATION DEMONSTRATES ITS COMMITMENT TO TRANSPARENCY BY POSTING ITS ANNUAL REPORT AND FORM 990 ON ITS WEBSITE. ADDITIONALLY, THE FOUNDATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 1,203. CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 42,919.