Merlin's Magic Wand Foundation

Tax-deductible

Carlsbad, CA501(c)(3)Foundations & GrantmakersEIN 46-0809190Revenue $399K in FY2024

On file with the IRSmerlinsmagicwand.org/usa1 Legoland Dr, 92008-4610 · Carlsbad, CATax-exempt since Jan 2013Publicly supported — 509(a)(2)

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The Organization's purpose is to support children facing challenges of serious illness, disability, or adversity. The Organization believes that every child deserves to laugh, enjoy, and cherish memorable experiences and the Organization's mission is to enable them to access the magic of Merlin Entertainments.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $122K a year · 27% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 17% of spending
Top officer’s pay higher than 58% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
32 mo
of spending, in cash
Looks good: 32.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$381K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$399K
-10% vs prior year
Spent
$357K
To programs
65%
Net assets
$651K
By yearFY2020–FY2024
Revenue
$399K
FY2024▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$170K
FY2021$485K
FY2022$454K
FY2023$445K
FY2024$399K
Expenses
$357K
FY2024▼ -30%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$193K
FY2022$232K
FY2023$513K
FY2024$357K
Net assets
$651K
FY2024▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$165K
FY2021$457K
FY2022$678K
FY2023$610K
FY2024$651K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $232K Management & general 25% · $88K Fundraising 10% · $37K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
Foundation Manager
$60,707Pt VII · Sec A
Treasurer/Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Alyson Barber’s $61K as Foundation Manager is at the 58th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Alyson Barber$60,707$103,523$102,168$29,048—
Tracie Hogencamp————$28,017

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Merlin's Magic Wand Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enables seriously ill, disabled, or disadvantaged children to experience magical entertainment.

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Provided by the organization

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3 programs · $232K · in their own filed words · FY2024
01

By designing and creating amazing projects in hospitals, orphanages, learning centers, and more, Merlin's Magic Spaces ensures that local children who are prevented from visiting the attractions due to severe illness, physical disability, or other exceptional circumstances still have the opportunity to experience the unique magic of…

$132Kprogram expense
02

Magical Days Out provided 58,963 tickets valued at $2,204,963 to children facing the challenges of serious illness, disability or adversity, their families, and caretakers. Families have a chance to create long-lasting memories and take valuable time out from their stressful daily routine by enjoying a day out at a Merlin Entertainments…

$93Kprogram expense
03

Working with the Organization's local communities at hospitals and hospices, Merlin's Magic on Tour enables the attractions to bring some of the Merlin magic to children wherever they are.

$7Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$399K
Ln 12
Gifts and grantsLn 1h$468K
Money outPt IX
$357K
Ln 25
Programscol B$232K
Managementcol C$88K
Fundraisingcol D$37K
Owns and owesPt X
$651K
net assets · Ln 32
Cash and savingsLn 1–2$964K
Total assetsLn 16$1.0M
LiabilitiesLn 26$381K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$468K
Fundraising eventsLn 1c$198K
Total revenueLn 12$399K
Assets in detailPt X, end of year
CashLn 1$964K
Cash and savings togetherLn 1–2$964K
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$10K
Total assetsLn 16$1.0M
LiabilitiesLn 26$381K
Net assetsLn 32$651K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$943K$964K
Land, buildings, equipmentLn 10c$9K$5K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$416K$381K
Net assetsLn 32$610K$651K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$71K$26K$23K$23K
Other salaries and wagesLn 7$177K$149K$25K$3K
Pension plan contributionsLn 8$3K$2K$845$458
Other employee benefitsLn 9$13K$10K$2K$987
Accounting feesLn 11c$22K$22K
Advertising and promotionLn 12$6K$706$5K
Office expensesLn 13$10K$1K$9K$737
TravelLn 17$14K$7K$3K$3K
Depreciation, depletion and amortizationLn 22$3K$3K
Other expenses (24a–d)Ln 24$37K$37K
Total functional expensesLn 25$357K$232K$88K$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $399K$357K$41K$651K 990 PDF
FY2023 $445K$513K−$68K$610K 990 PDF
FY2022 $454K$232K$222K$678K 990 PDF
FY2021 $485K$193K$292K$457K 990 PDF
FY2020 $170K$165K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $398,879 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $508,822$467,848
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$63,935−$68,969
I-12 Total revenuePrior year $444,887$398,879
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $265,657$264,168
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $247,704$93,280
I-18 Total expensesPrior year $513,361$357,448
I-19 Revenue less expensesPrior year −$68,474$41,431
Part VI · Governance 0 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $398,879 across 5 lines filed
VIII-1c Fundraising events$197,905
VIII-1f All other contributions, gifts and grants$269,943
VIII-1h Total contributions, gifts and grants$467,848
VIII-8 Net income from fundraising eventsExcluded from tax −$68,969−$68,969
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$68,969$398,879
Part IX · Statement of functional expenses $357,448 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $25,676 · Management $22,823 · Fundraising $22,823$71,322
IX-7 Other salaries and wagesPrograms $148,704 · Management $25,340 · Fundraising $3,281$177,325
IX-8 Pension plan contributionsPrograms $1,644 · Management $845 · Fundraising $458$2,947
IX-9 Other employee benefitsPrograms $9,766 · Management $1,821 · Fundraising $987$12,574
IX-11c Accounting feesManagement $22,124$22,124
IX-12 Advertising and promotionPrograms $706 · Fundraising $5,268$5,974
IX-13 Office expensesPrograms $1,041 · Management $8,692 · Fundraising $737$10,470
IX-17 TravelPrograms $7,358 · Management $3,190 · Fundraising $3,190$13,738
IX-22 Depreciation, depletion and amortizationManagement $3,483$3,483
IX-24 Other expenses (24a–d)Programs $37,491$37,491
IX-25 Total functional expensesPrograms $232,386 · Management $88,318 · Fundraising $36,744$357,448
Part X · Balance sheet $1,032,812 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $943,026$963,545
X-4 Accounts receivableStart of year $73,266$51,771
X-9 Prepaid expenses and deferred chargesStart of year $809$2,060
X-10c Land, buildings and equipment, netStart of year $8,543$5,060
X-15 Other assetsStart of year $0$10,376
X-16 Total assetsStart of year $1,025,644$1,032,812
X-17 Accounts payable and accrued expensesStart of year $415,673$381,410
X-26 Total liabilitiesStart of year $415,673$381,410
X-27 Net assets without donor restrictionsStart of year $609,971$651,402
X-32 Total net assets or fund balancesStart of year $609,971$651,402
X-33 Total liabilities and net assetsStart of year $1,025,644$1,032,812
Part XI · Reconciliation of net assets $651,402 net assets at year end
XI-1 Total revenue$398,879
XI-2 Total expenses$357,448
XI-3 Revenue less expenses$41,431
XI-4 Net assets at start of year$609,971
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$651,402

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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