Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,464,004 | 5,206,654 | 8,520,552 | 7,228,038 | 6,575,848 | 31,995,096 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 4,464,004 | 5,206,654 | 8,520,552 | 7,228,038 | 6,575,848 | 31,995,096 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 2,939,745 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 29,055,351 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,464,004 | 5,206,654 | 8,520,552 | 7,228,038 | 6,575,848 | 31,995,096 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 61,498 | 52,331 | 57,284 | 139,250 | 172,691 | 483,054 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 53,321 | 73,262 | 356,109 | 473,037 | 545,583 | 1,501,312 |
| 11 | Total support. Add lines 7 through 10 | 34,010,784 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| 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. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| 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. |
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| Software Version: |