2026-04-24T10:30:30-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 391543541 MAKE-A-WISH FOUNDATION OF WISCONSIN INC MAKE 2627814445 11020 W PLANK COURT 200 WAUWATOSA WI 53226 WENDY COZZENS CEO 2627814445 2026-04-21 1 1 LINDSEY PIGG P01268923 7819821001 2026-04-21 2024 2025-03-06 01:10:19Z WENDY COZZENS 11020 W PLANK COURT 200 WAUWATOSA WI 53226 28252909 0 X WISH.ORG/WISCONSIN X 1984 WI TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 22 22 30 447 0 0 9720188 8628576 5250 7350 1302132 1012185 -30708 -18532 10996862 9629579 8069667 5780579 0 0 2931961 2913168 10881 0 1507863 2061693 1752943 13074202 10446690 -2077340 -817111 22286469 22480720 2222280 2316380 20064189 20164340 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 7817473 5780579 7350 SEE SCHEDULE O. 7817473 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X X ISLARA LEINGANG 4147635964 11020 W PLANK COURT 200 WAUWATOSA WI 53226 JOE IMHOFF CHAIR 1.00 X X 0 0 0 SHANNON KOBYLARCZYK FUNDRAISING CHAIR 1.00 X X 0 0 0 HOLLY COURTNEY LEGAL CHAIR 1.00 X X 0 0 0 SHEILA DODDS WISH GRANTING CHAIR 1.00 X X 0 0 0 TONY SIKORSKI VICE CHAIR 1.00 X X 0 0 0 GAVIN HATTERSLEY TREASURER 1.00 X X 0 0 0 BETH STRAKA SECRETARY 1.00 X X 0 0 0 KERRI BECKTELL DIRECTOR 1.00 X 0 0 0 MICHAEL BOND DIRECTOR 1.00 X 0 0 0 JOE GEHRKE DIRECTOR 1.00 X 0 0 0 CHRISTA GRAVERSON DIRECTOR 1.00 X 0 0 0 JOHN HAGENOW DIRECTOR 1.00 X 0 0 0 CHAD HAMILTON DIRECTOR 1.00 X 0 0 0 KELLY KAUFFMAN DIRECTOR 1.00 X 0 0 0 JONA MANCUSO DIRECTOR 1.00 X 0 0 0 DEVINA MISTRY DIRECTOR 1.00 X 0 0 0 CHRIS MCINTOSH DIRECTOR 1.00 X 0 0 0 TAMMY NOLL DIRECTOR 1.00 X 0 0 0 SHEA O'RORKE DIRECTOR 1.00 X 0 0 0 LYNDA PATTERSON DIRECTOR 1.00 X 0 0 0 NIKKI STAFFORD DIRECTOR 1.00 X 0 0 0 RICH THOMPSON DIRECTOR 1.00 X 0 0 0 PATTI GORSKY POLLACK PRESIDENT & CEO (THRU 4/30/25) 40.00 X 248830 0 61164 ISLARA VAZQUEZ LEINGANG VP OF FINANCE AND OPERATION 40.00 X 118628 0 33123 WENDY COZZENS PRESIDENT & CEO (AS OF 3/1/25) 40.00 X 128296 0 68676 KRISTIN TEOFILO SR. REGIONAL DIRECTOR 40.00 X 124200 0 16807 619954 0 179770 4 0 1 0 0 643 2386015 6241918 1598142 8628576 WISH ASSIST FEES 900099 7350 7350 7350 475490 475490 18600440 18063745 536695 536695 536695 464788 2386015 543283 -78495 -78495 75425 16302 59123 59123 OTHER INCOME 900099 840 840 840 9629579 7350 0 993653 250000 250000 5530579 5530579 686320 86575 453067 146678 1683604 939959 53227 690418 157422 95408 28380 33634 215441 98209 58264 58968 170381 75844 35256 59281 2845 1095 850 900 90673 90673 86534 86534 92225 3314 51815 37096 39 39 371047 140842 59599 170606 30890 11442 10827 8621 182222 72704 51966 57552 23434 6977 6499 9958 101745 22044 20114 59587 102939 42961 20675 39303 624 624 CHAPTER DUES 626651 438656 87731 100264 MERCHANT FEES 18566 18566 BAD DEBT EXPENSE 14540 14540 MEMBERSHIP DUES 7969 864 5253 1852 10446690 7817473 1121354 1507863 329285 21667 506372 457811 632957 476156 36 36 79232 101247 439113 338871 1156525 1023100 225214 133425 18973697 19112840 1100563 1838667 22286469 22480720 711213 874464 430749 473402 1080318 968514 2222280 2316380 X 18341913 18520459 1722276 1643881 20064189 20164340 22286469 22480720 -817111 924475 -7213 0 X 0 1 X 1 0 X 7659447 9593772 9529887 9720188 8628576 45131870 7659447 9593772 9529887 9720188 8628576 45131870 92608 45039262 306377 348872 395862 500675 475490 2027276 493446 444420 663323 633919 541053 2776161 49935307 20975 0.90200 0.88340 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 450,326. 2021 AMOUNT: $ 425,421. 2022 AMOUNT: $ 608,408. 2023 AMOUNT: $ 564,066. 2024 AMOUNT: $ 464,788. GROSS GAMING REVENUE - 2020 AMOUNT: $ 43,120. 2021 AMOUNT: $ 18,924. 2022 AMOUNT: $ 54,915. 2023 AMOUNT: $ 64,520. 2024 AMOUNT: $ 75,425. OTHER INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 75. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 5,333. 2024 AMOUNT: $ 840. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 195031 743473 938504 173722 21309 195031 169690 4032 173722 207990 -38300 169690 181899 26091 207990 0.00000 0.10655 0.89344 0 0 775509 677408 98101 381016 345692 35324 133425 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 938504 DUE FROM NATIONAL 242785 DUE FROM CHAPTERS 18929 RIGHT-OF-USE ASSETS - OPERATING 638449 1838667 DUE TO NATIONAL 29039 DUE TO OTHER CHAPTERS 117204 LEASE LIABILITY - OPERATING 822271 968514 X 11454839 924475 908823 1833298 9621541 86534 -78496 8038 9629579 11354688 916036 78496 994532 10360156 86534 86534 10446690 PART V, LINE 4: AS OF AUGUST 31, 2025 AND 2024, THE FOUNDATION HAD A BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS OF $938,504 AND $195,031, RESPECTIVELY. THIS INTEREST CONSISTS OF A FUND CONTRIBUTED TO THE WISHES FOREVER ENDOWMENT FUND AT THE NATIONAL OFFICE. AN ENDOWMENT AGREEMENT HAS BEEN SIGNED BETWEEN THE CHAPTER AND NATIONAL OFFICE. DISTRIBUTIONS FROM THE NATIONAL OFFICE ARE MADE IN ACCORDANCE WITH THE SPENDING POLICIES ADOPTED BY THE NATIONAL OFFICE. THE NATIONAL OFFICE HAS VARIANCE POWER AS IT RELATES TO THESE ASSETS. THE BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS CONSISTS OF FUNDS CONTRIBUTED AND THE EARNINGS THEREON, NET OF DISTRIBUTIONS RECEIVED, AND IS CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS IN THE STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND WISCONSIN TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND CHAPTER 181 OF THE WISCONSIN REVENUE AND TAXATION CODE. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2025 AND 2024. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -78,496. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 78,496. WISH NIGHT 940147 809323 130824 605 0 82756 13600 52882 GOURMET WISHES APPLETON 25 504760 461230 43530 -2102 32182 8350 600 8546 24 1405896 1115462 290434 3875 37599 78263 95361 28535 102231 2850803 2386015 464788 3875 36102 110445 186467 42735 163659 543283 -78495 75425 4958 11344 1 1.00000 75425 4958 11344 16302 59123 WI 1 0 0 0 0.00000 1.00000 ISLARA LEINGANG 11020 W PLANK COURT SUITE 200 WAUWATOSA WI 53226 0 KELSEY RICE 0 OVERSEES INTERNAL AND EXTERNAL EVENTS X 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHOENIX AZ 85016 860481941 501(C)(3) 250000 0 WISH FULFILLMENT FUND WISHES GRANTED 434 888023 4642556 FMV TRAVEL, M&E, AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT. WISH EXPENSES ARE GENERATED BY WISH FULFILLMENT STAFF AND REVIEWED AND APPROVED BY WISH MANAGEMENT TO ENSURE THAT COSTS ALIGN WITH THE WISH BUDGET. ONCE THE WISH HAS BEEN GRANTED AND ALL EXPENSES PAID, THE WISH FILE IS CLOSED. X X X X 0 0 0 0 0 0 0 0 0 PATTI GORSKY POLLACK PRESIDENT & CEO (THRU 4/30/25) 248830 0 0 0 0 0 44245 0 16919 0 309994 0 0 0 WENDY COZZENS PRESIDENT & CEO (AS OF 3/1/25) 116296 0 12000 0 0 0 19490 0 49186 0 196972 0 0 0 ISLARA VAZQUEZ LEINGANG VP OF FINANCE AND OPERATION 106628 0 12000 0 0 0 16415 0 16708 0 151751 0 0 0 X 8 66348 FMV X WISH-RELATED 736 1463432 FMV X SPECIAL EVENTS 45 36228 FMV X OTHER 47 32134 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF THE 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 ANY OF THE COUNTLESS OTHER POSSIBILITIES DREAMED UP BY THE MAGICAL MIND OF A CHILD. THE MAKE-A-WISH FOUNDATION OF WISCONSIN GRANTED 434 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $8,683,174 OF THIS AMOUNT, $865,702 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 TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE BOARD SHALL CONSIST OF THE BOARD CHAIR, VICE CHAIR, FUNDRAISING CHAIR, WISH GRANTING CHAIR, LEGAL CHAIR, SECRETARY, TREASURER AND THE IMMEDIATE PAST BOARD CHAIR AS AN EX-OFFICIO MEMBER FOR THE YEAR FOLLOWING HIS OR HER BOARD CHAIRPERSON-SHIP. EXECUTIVE BOARD MEMBERS MUST BE MEMBERS OF THE BOARD OF DIRECTORS AND SHALL BE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS. THE EXECUTIVE BOARD MAY ACT ON BEHALF OF THE CORPORATION IN DAY TO DAY BUSINESS OPERATIONS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING ACTIONS TO THE BOARD OF DIRECTORS AT THE NEXT SUCCEEDING MEETING FOR RATIFICATION. THE EXECUTIVE BOARD SHALL BE CHARGED WITH SUBMITTING TO THE BOARD OF DIRECTORS FOR CONSIDERATION RESOLUTIONS CONCERNING UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION AND REVIEWING AND APPROVING STATE AND FEDERAL INCOME TAX OR INFORMATIONAL RETURNS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR THEIR REVIEW. ONCE IT IS REVIEWED AND QUESTIONS ARE ASKED, THE EXECUTIVE COMMITTEE VOTES TO APPROVE THE 990. THE 990 IS THEN SENT TO THE FULL BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL VOLUNTEERS, STAFF, AND BOARD MEMBERS ARE COVERED IN THIS POLICY. THE DIRECTOR OF VOLUNTEERS MANAGES THE ANNUAL CONFLICT OF INTEREST POLICY. IF THERE IS AN ISSUE, IT IS BROUGHT TO THE ATTENTION OF THE PRESIDENT & CEO. IF IT NEEDS ADDITIONAL REVIEW, IT WOULD BE BROUGHT TO THE LEGAL CHAIR, AND IF NEEDED, THE EXECUTIVE COMMITTEE. DEPENDING ON THE SITUATION, IT COULD INCLUDE ANYTHING FROM A DISCUSSION TO A TERMINATION, DEPENDING ON THE CONFLICT. DOCUMENTATION INCLUDES MINUTES FROM THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR AND EXECUTIVE COMMITTEE REVIEW AND DECIDE THE COMPENSATION OF THE PRESIDENT & CEO. THIS IS DONE AFTER AN ANNUAL ASSESSMENT IS SUBMITTED BY THE PRESIDENT & CEO AND THE FULL BOARD HAS THE OPPORTUNITY TO GIVE FEEDBACK ON PERFORMANCE. THE CHAPTER HIRED PRICEWATERHOUSECOOPERS, LLC TO CONDUCT A COMPENSATION STUDY. IN ADDITION, MAKE-A-WISH FOUNDATION OF AMERICA ALSO CONDUCTED A COMPENSATION STUDY. THE EXECUTIVE COMMITTEE MEETS, DISCUSSION ENSUES AND A MOTION IS MADE AND VOTE TAKEN, MINUTES ARE TAKEN AND SUBMITTED TO THE VICE PRESIDENT OF FINANCE & OPERATIONS FOR IMPLEMENTATION. FOR ALL OTHER POSITIONS, THE VICE PRESIDENT OF FINANCE & OPERATIONS AND PRESIDENT & CEO WORK WITH EACH SUPERVISOR TO DETERMINE COMPENSATION BASED ON SALARY RANGES FOR EACH POSITION BASED ON COMPENSATION STUDIES. ALL COMPENSATION DECISIONS ARE DOCUMENTED. THESE PROCESSES LAST TOOK PLACE IN FISCAL 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.