501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$223K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $135K a year · 1% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$223K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.0M
-42% vs prior year
Spent
$4.8M
To programs
60%
Net assets
$3.0M
By yearFY2020–FY2025
Revenue
$5.0M
FY2021▼ -42%
Tap a bar for its year
Revenue by fiscal year
FY2020$8.6M
FY2021$5.0M
FY2022$6.2M
FY2023$12.2M
FY2024$16.0M
FY2025$16.5M
Expenses
$4.8M
FY2021▼ -46%
Tap a bar for its year
Expenses by fiscal year
FY2020$8.9M
FY2021$4.8M
FY2022$6.2M
FY2023$12.4M
FY2024$16.1M
FY2025$16.9M
Net assets
$3.0M
FY2021▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$3.0M
FY2022$2.8M
FY2023$2.7M
FY2024$2.6M
FY2025$2.2M

From the FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1993.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $2.9M Management & general 22% · $1.1M Fundraising 18% · $880K

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

15 people listed on the 990; $223K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
VP Technology & Innovation
$123,999Pt VII · Sec A
President & CEO
$99,113Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Luciano Manzo’s $328K as President & CEO is at the 81st percentile of top reported officer pay among 3122 $10–100M human services 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Luciano Manzo$328,249$256,358$216,750$187,073$99,113$70,076
Carly Galli$166,677$144,980$135,359$130,895$123,999$128,217
Michel Rudolphie—————$161,247
Sylvia Hopkins$138,387$122,117$113,469$118,157—$105,404

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 Make-A-Wish Foundation International 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

Granting wishes to children facing critical illnesses.

Questions for Make-A-Wish Foundation International

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Your first name shows with your question. Make-A-Wish Foundation International answers here, for everyone.

Provided by the organization

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1 program · $2.9M · in their own filed words · FY2020
01

The foundation provides financial and managerial assistance to its affiliated organizations throughout the world in over 50 countries. The assistance provided is intended to support and develop our affiliates, individually, as a network and community in order to ensure their long-term sustainability and growth, so to progress and enhance…

$2.9Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$15K
Grants paid · 6 grants · $1.5M · 2019–2024
Make a Wish AmericaFY2023$316,014
Make a Wish AmericaFY2022$528,116

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$5.0M
Ln 12
Gifts and grantsLn 1h$3.4M
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$51K
Money outPt IX
$4.8M
Ln 25
Programscol B$2.9M
Managementcol C$1.1M
Fundraisingcol D$880K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.6M
Total assetsLn 16$4.6M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.4M
Government grantsLn 1e$108K
Noncash giftsLn 1g$153K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$51K
Gains on assetsLn 7$2K
Total revenueLn 12$5.0M
Assets in detailPt X, end of year
CashLn 1$2.6M
Cash and savings togetherLn 1–2$2.6M
InvestmentsLn 11–13$723K
Land, buildings, equipmentLn 10c$132K
Other assetsLn 15$645K
Total assetsLn 16$4.6M
LiabilitiesLn 26$1.7M
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 52
VolunteersI 614
Fiscal year endsHeaderAugust
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 FY21End FY21
Cash and savingsLn 1–2$2.1M$2.6M
InvestmentsLn 11–13$602K$723K
Land, buildings, equipmentLn 10c$308K$132K
Total assetsLn 16$4.0M$4.6M
LiabilitiesLn 26$1.5M$1.7M
Net assetsLn 32$2.5M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$47K$47K
Grants and assistance to foreign recipientsLn 3$1.2M$1.2M
Pay of current officers, directors and key staffLn 5$225K$55K$170K
Other salaries and wagesLn 7$1.0M$416K$392K$207K
Pension plan contributionsLn 8$69K$24K$30K$16K
Other employee benefitsLn 9$85K$32K$35K$18K
Payroll taxesLn 10$392K$117K$201K$74K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$365K$365K
Office expensesLn 13$7K$3K$2K$2K
Information technologyLn 14$247K$116K$47K$84K
OccupancyLn 16$61K$21K$25K$15K
TravelLn 17$36K$13K$14K$9K
Depreciation, depletion and amortizationLn 22$211K$74K$86K$51K
InsuranceLn 23$10K$3K$4K$2K
Other expenses (24a–d)Ln 24$795K$728K$30K$38K
Total functional expensesLn 25$4.8M$2.9M$1.1M$880K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $16.5M$16.9M−$381K$2.2M 990 PDF
FY2024 $16.0M$16.1M−$129K$2.6M 990 PDF
FY2023 $12.2M$12.4M−$153K$2.7M 990 PDF
FY2022 $6.2M$6.2M−$28K$2.8M 990 PDF
FY2021 Viewing $5.0M$4.8M$168K$3.0M 990 PDF
FY2020 $8.6M$8.9M−$284K$2.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign M · Noncash O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $4,960,773 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,062,037$3,412,991
I-9 Program service revenuePrior year $1,550,425$1,496,886
I-10 Investment incomePrior year −$18,888$50,896
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $8,593,574$4,960,773
I-13 Grants and similar amounts paidPrior year $5,422,612$1,258,245
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,568,473$1,786,865
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,886,132$1,747,856
I-18 Total expensesPrior year $8,877,217$4,792,966
I-19 Revenue less expensesPrior year −$283,643$167,807
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $4,960,773 across 8 lines filed
VIII-1e Government grants$108,108
VIII-1f All other contributions, gifts and grants$3,304,883
VIII-1g Noncash contributions (included above)$153,027
VIII-1h Total contributions, gifts and grants$3,412,991
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,496,886$1,496,886
VIII-3 Investment incomeExcluded from tax $48,983$48,983
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,913$1,913
VIII-12 Total revenueRelated to mission $1,496,886 · Unrelated business $0 · Excluded from tax $50,896$4,960,773
Part IX · Statement of functional expenses $4,792,966 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $46,704$46,704
IX-3 Grants and assistance to foreign recipientsPrograms $1,211,541$1,211,541
IX-5 Pay of current officers, directors and key staffPrograms $54,827 · Management $169,692$224,519
IX-7 Other salaries and wagesPrograms $416,220 · Management $392,252 · Fundraising $207,472$1,015,944
IX-8 Pension plan contributionsPrograms $23,552 · Management $29,975 · Fundraising $15,582$69,109
IX-9 Other employee benefitsPrograms $31,606 · Management $35,416 · Fundraising $18,397$85,419
IX-10 Payroll taxesPrograms $117,039 · Management $200,645 · Fundraising $74,190$391,874
IX-11b Legal feesManagement $1,986$1,986
IX-11c Accounting feesManagement $14,728$14,728
IX-11g Other fees for servicesFundraising $364,684$364,684
IX-13 Office expensesPrograms $3,075 · Management $2,397 · Fundraising $1,882$7,354
IX-14 Information technologyPrograms $116,064 · Management $46,576 · Fundraising $84,126$246,766
IX-16 OccupancyPrograms $21,396 · Management $25,065 · Fundraising $14,671$61,132
IX-17 TravelPrograms $13,247 · Management $13,690 · Fundraising $8,780$35,717
IX-22 Depreciation, depletion and amortizationPrograms $73,714 · Management $86,349 · Fundraising $50,546$210,609
IX-23 InsurancePrograms $3,337 · Management $3,910 · Fundraising $2,289$9,536
IX-24 Other expenses (24a–d)Programs $727,954 · Management $29,552 · Fundraising $37,838$795,344
IX-25 Total functional expensesPrograms $2,860,276 · Management $1,052,233 · Fundraising $880,457$4,792,966
Part X · Balance sheet $4,646,772 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,100,604$2,596,558
X-3 Pledges and grants receivableStart of year $300,350$413,130
X-4 Accounts receivableStart of year $30,744$29,889
X-9 Prepaid expenses and deferred chargesStart of year $69,075$106,845
X-10c Land, buildings and equipment, netStart of year $308,265$131,878
X-11 Publicly traded securitiesStart of year $601,588$723,214
X-15 Other assetsStart of year $629,734$645,258
X-16 Total assetsStart of year $4,040,360$4,646,772
X-17 Accounts payable and accrued expensesStart of year $188,149$363,036
X-24 Unsecured notes and loans payableStart of year $108,116$205,130
X-25 Other liabilitiesStart of year $1,199,791$1,095,262
X-26 Total liabilitiesStart of year $1,544,541$1,663,428
X-27 Net assets without donor restrictionsStart of year $2,065,469$2,223,430
X-28 Net assets with donor restrictionsStart of year $430,350$759,914
X-32 Total net assets or fund balancesStart of year $2,495,819$2,983,344
X-33 Total liabilities and net assetsStart of year $4,040,360$4,646,772
Part XI · Reconciliation of net assets $2,983,344 net assets at year end
XI-1 Total revenue$4,960,773
XI-2 Total expenses$4,792,966
XI-3 Revenue less expenses$167,807
XI-4 Net assets at start of year$2,495,819
XI-5 Net unrealized gains (losses) on investments$74,535
XI-9 Other changes in net assets$245,183
XI-10 Net assets at end of year$2,983,344

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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