Civic Intelligence

A Special Wish Foundation Inc of Southwest Ohio

EIN 31-1234314 • 501(c)3 • Dayton, OH

Profile

The mission of a special wish foundation (asw) is to grant the wish of a child or adolescent, birth through age 20, who has been diagnosed with a life-threatening disorder. Since 1983, the dayton chapter has been granting wishes to children and adolescents in montgomery, miami,darke, greene, mercer, shelby, and surrounding counties.

Refreshing map…

741 Valley StreetDayton, OH 45404

aspecialwishdayton.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$85,826

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

9.1%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

2.8%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$2,360,060

Up $196,405 (+9.1%) from 2023

Liabilities

Down

$171,491

Down $5,113 (-2.9%) from 2023

Net Assets

Up

$2,188,569

Up $201,518 (+10%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin58th percentile

Revenue

Up

$817,959

Up $22,570 (+2.8%) from 2023

Expenses

Down

$749,523

Down $55,022 (-6.8%) from 2023

Net Income

Up

$68,436

Up $77,592 (+847%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,297,068Liabilities 2011: $27,813Net Assets 2011: $1,269,2552011Assets 2012: $1,361,290Liabilities 2012: $44,201Net Assets 2012: $1,317,0892012Assets 2013: $1,583,167Liabilities 2013: $76,987Net Assets 2013: $1,506,1802013Assets 2014: $1,578,647Liabilities 2014: $40,872Net Assets 2014: $1,537,7752014Assets 2015: $1,811,698Liabilities 2015: $59,888Net Assets 2015: $1,751,8102015Assets 2016: $1,750,111Liabilities 2016: $41,377Net Assets 2016: $1,708,7342016Assets 2017: $1,987,717Liabilities 2017: $89,870Net Assets 2017: $1,897,8472017Assets 2018: $1,748,799Liabilities 2018: $80,836Net Assets 2018: $1,667,9632018Assets 2019: $1,927,793Liabilities 2019: $90,575Net Assets 2019: $1,837,2182019Assets 2020: $2,331,275Liabilities 2020: $238,099Net Assets 2020: $2,093,1762020Assets 2021: $2,502,609Liabilities 2021: $198,560Net Assets 2021: $2,304,0492021Assets 2022: $1,995,015Liabilities 2022: $186,965Net Assets 2022: $1,808,0502022Assets 2023: $2,163,655Liabilities 2023: $176,604Net Assets 2023: $1,987,0512023Assets 2024: $2,360,060Liabilities 2024: $171,491Net Assets 2024: $2,188,5692024

Highlighted filing

2024

Assets$2,360,060
Liabilities$171,491
Net Assets$2,188,569
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $601,3322011Expenses 2012: $729,0842012Revenue 2013: $773,277Expenses 2013: $714,065Net Income 2013: $59,2122013Revenue 2014: $665,295Expenses 2014: $684,076Net Income 2014: -$18,7812014Revenue 2015: $775,133Expenses 2015: $516,251Net Income 2015: $258,8822015Revenue 2016: $598,450Expenses 2016: $644,667Net Income 2016: -$46,2172016Revenue 2017: $681,496Expenses 2017: $649,156Net Income 2017: $32,3402017Revenue 2018: $598,737Expenses 2018: $619,789Net Income 2018: -$21,0522018Revenue 2019: $592,241Expenses 2019: $652,907Net Income 2019: -$60,6662019Revenue 2020: $560,964Expenses 2020: $433,960Net Income 2020: $127,0042020Revenue 2021: $655,076Expenses 2021: $638,908Net Income 2021: $16,1682021Revenue 2022: $716,285Expenses 2022: $726,814Net Income 2022: -$10,5292022Revenue 2023: $795,389Expenses 2023: $804,545Net Income 2023: -$9,1562023Revenue 2024: $817,959Expenses 2024: $749,523Net Income 2024: $68,4362024

Highlighted filing

2024

Revenue$817,959
Expenses$749,523
Net Income$68,436
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,360,060
Liabilities
$171,491
Net assets
$2,188,569
Revenue
$817,959
Expenses
$749,523
Net income
$68,436
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.17$2.19$0.82$0.75$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.16$0.18$1.99$0.80$0.80$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.00$0.19$1.81$0.72$0.73$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.50$0.20$2.30$0.66$0.64$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.33$0.24$2.09$0.56$0.43$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.93$0.09$1.84$0.59$0.65$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.75$0.08$1.67$0.60$0.62$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.09$1.90$0.68$0.65$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.75$0.04$1.71$0.60$0.64$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.81$0.06$1.75$0.78$0.52$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.04$1.54$0.67$0.68$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.58$0.08$1.51$0.77$0.71$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.04$1.32$0.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.03$1.27$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 22, 2025
Return Version
2024v5.0
Gross Receipts
$1,012,510
Mission and Program Overview

Mission

The mission of a special wish foundation (asw) is to grant the wish of a child or adolescent, birth through age 20, who has been diagnosed with a life-threatening disorder. Since 1983, the dayton chapter has been granting wishes to children and adolescents in montgomery, miami, darke, greene, mercer, shelby and surrounding counties.

The mission of a special wish foundation (asw) is to grant the wish of a child or adolescent, birth through age 20, who has been diagnosed with a life-threatening disorder. Since 1983, the dayton chapter has been granting wishes to children and adolescents in montgomery, miami,darke, greene, mercer, shelby, and surrounding counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$565,932$611,613▲ $45,681
Savings and Temporary Cash Investments$176,020$201,216▲ $25,196
Accounts Receivable$3,757$17,188▲ $13,431
Prepaid Expenses and Deferred Charges$2,395$2,843▲ $448
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$2,163,655$2,360,060▲ $196,405
Other Assets Total$1,415,451$1,527,100▲ $111,649
Liabilities
Other Liabilities$147,900$147,900→ $0
Accounts Payable and Accrued Expenses$28,704$23,591▼ $5,113
Total Liabilities$176,604$171,491▼ $5,113
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,987,051$2,188,569▲ $201,518
Total Net Assets Fund Balance$1,987,051$2,188,569▲ $201,518
Total Liabilities and Net Assets / Fund Balance$2,163,655$2,360,060▲ $196,405

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,527,100--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,415,451-▲ $189,680-$1,527,100
2023$1,271,315-▲ $219,428-$1,415,451
2022$1,660,593-▼ $313,559-$1,271,315
2021$1,513,667-▲ $220,790-$1,660,593
2020$1,390,188-▲ $150,414-$1,513,667
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
David SeyerExecutive DiFT$85,826$85,826

Board Members and Trustees

NameTitle
April WomackPresident
Anne KeetonDirector
Becky GuldenDirector
Brian McneiceDirector
Carol MurrayDirector
Chris BeseckerDirector
David Roer MdDirector
Dylan RomansDirector
Janel Mills BarnettDirector
Jim HiekesDirector
Mukund G Dole MdDirector
Zachary PierceDirector
Michelle CrabtreePast Preside
Jayne Lacey GmeinerSecretary
Elizabeth DownerTreasurer
Quin KlineVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$600,834
Program Service Revenue
$0
Investment Income
$83,073
Other Revenue
$134,052
All Other Contributions
$596,850
Change in Net Assets
$68,436

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table19$153,289Fair Market Value
Other Non Cash Contri Table12$36,000Fair Market Value
Total Noncash Contributions31$189,289-

Audited Revenue Reconciliation

Revenue per Audited Statements
$785,828
Revenue Not Reported on Financial Statements
$32,131
Revenue Not Reported on Form 990
$165,213
Total Revenue per Audited Statements
$951,041
Total Revenue per Form 990
$817,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$549,597
Salaries, Compensation, and Employee Benefits$199,926
Total Fundraising Expense$31,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$153,289--$153,289
Current Officers, Directors, Trustees, and Key Employees$68,660$8,583$8,583$85,826
Other Salaries and Wages$55,329$6,916$6,916$69,161
Occupancy$27,000$9,000-$36,000
Other Employee Benefits$25,509$3,189$3,189$31,887
Fees for Services Accounting-$16,212-$16,212
Payroll Taxes$10,442$1,305$1,305$13,052
Office Expenses$9,418$997$665$11,080
Advertising--$10,969$10,969
All Other Expenses-$9,449-$9,449
Other Expenses$14,719$9,425-$9,425
Insurance-$6,688-$6,688
Interest$4,045--$4,045
Total Functional Expenses$631,420$86,476$31,627$749,523

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$749,523
Total Expenses per Audited Statements$749,523
Total Expenses per Form 990$749,523
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$180,588
Fundraising Direct Expenses$46,536
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Storybook Gala$90,990$90,990$26,688$64,302
Special Events$47,936$47,936$4,584$43,352
Total Events$180,588$180,588$46,536$134,052
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Eidl Loan$147,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Section b, line 11b: a copy of form 990 is provided to each member of the foundation's governing body prior to filing. Questions or concerns are addressed at a subsequent board meeting.”

Form 990, Page 6, Part VI, Line 12C

“Compliance with the conflict of interest policy is monitored by the board of directors. Each member of the board of directors agrees to and adopts the policy on an annual basis.”

Form 990, Page 6, Part VI, Line 15A

“Employees are reviewed annually by direct supervisor. Pay increases are voted on and approved by the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“Employees are reviewed annually by direct supervisor. Pay increases are voted on and approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies and financial statements are availiable to the public for inspection upon request.”

Filing and Contact Details

Filer

Filer Name
A Special Wish Foundation Inc of
EIN
31-1234314
Phone
9376414267
Address
741 VALLEY STREET, DAYTON, OH 45404

Signing Officer

Name
David Seyer
Title
Executive Director
Phone
0937641426
Signed
2025-09-22

Organization Details

Principal Officer
David Seyer
Formed
1982
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
3
Volunteers
135

Preparer

Firm
Kentner Sellers Llp
Address
801 FALLS CREEK DR, VANDALIA, OH 45377-9695
Preparer
Mark Smith
Phone
9378981376
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of a special wish foundation (asw) is to grant the wish of a child or adolescent, birth through age 20, who has been diagnosed with a life-threatening disorder. Since 1983, the dayton chapter has been granting wishes to children and adolescents in montgomery, miami,darke, greene, mercer, shelby, and surrounding counties.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The foundation's endowment fund has been restricted by the board for the use of granting wishes for children and adolescents who have been diagnosed with life-threatening illness. The board of directors may elect to re- invest all or a portion of the income back into the board-designated fund.”

Schedule D, Page 3, Part X

“The foundation follows authoritative guidance related to the accounting for uncertain tax positions. The new guidance prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing in the financial statements tax positions taken or expected to be taken on information and tax returns, including the position that the foundation is exempt from income taxes or not subject to income taxes on unrelated business income. Management concluded that there are no material uncertain tax positions as of december 31, 2024, and accordingly, there is no adjustment to the financial statements required to comply with the provisions of this guidance.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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