Civic Intelligence

A Special Wish Foundation Inc Cleveland Chapter

990 • Fiscal year 2023 • EIN 46-4497124

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

23 Public SquareBrecksville, OH 44141

(216) 513-3023

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

34th percentile

-2.7%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

21st percentile

-4.7%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$702,256

Down $34,480 (-4.7%) from 2022

Net Assets

Down

$660,752

Down $42,605 (-6.1%) from 2022

Liabilities

Up

$41,504

Up $8,125 (+24%) from 2022

Revenue

Up

$1,549,526

Up $262,513 (+20%) from 2022

Expenses

Up

$1,592,131

Up $388,322 (+32%) from 2022

Net Income

Down

-$42,605

Down $125,809 (-151%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2016: $25,079Liabilities 2016: $1,973Net Assets 2016: $23,1062016Assets 2017: $103,242Liabilities 2017: $1,406Net Assets 2017: $101,8362017Assets 2018: $165,505Liabilities 2018: $4,087Net Assets 2018: $161,4182018Assets 2019: $182,159Liabilities 2019: $9,896Net Assets 2019: $172,2632019Assets 2020: $342,063Liabilities 2020: $15,539Net Assets 2020: $326,5242020Assets 2021: $641,976Liabilities 2021: $21,822Net Assets 2021: $620,1542021Assets 2022: $736,736Liabilities 2022: $33,379Net Assets 2022: $703,3572022Assets 2023: $702,256Liabilities 2023: $41,504Net Assets 2023: $660,7522023Assets 2024: $598,135Liabilities 2024: $35,341Net Assets 2024: $562,7942024

Highlighted filing

2023

Assets$702,256
Liabilities$41,504
Net Assets$660,752

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $94,046Expenses 2016: $59,621Net Income 2016: $34,4252016Revenue 2017: $462,770Expenses 2017: $384,040Net Income 2017: $78,7302017Revenue 2018: $617,294Expenses 2018: $557,712Net Income 2018: $59,5822018Revenue 2019: $918,745Expenses 2019: $908,000Net Income 2019: $10,7452019Revenue 2020: $693,892Expenses 2020: $539,631Net Income 2020: $154,2612020Revenue 2021: $1,209,518Expenses 2021: $915,888Net Income 2021: $293,6302021Revenue 2022: $1,287,013Expenses 2022: $1,203,809Net Income 2022: $83,2042022Revenue 2023: $1,549,526Expenses 2023: $1,592,131Net Income 2023: -$42,6052023Revenue 2024: $1,523,659Expenses 2024: $1,621,617Net Income 2024: -$97,9582024

Highlighted filing

2023

Revenue$1,549,526
Expenses$1,592,131
Net Income-$42,605
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$1,616,691
Mission and Program Overview

Mission

Non profit organization dedicating to granting the wishes of children under 21 who have been diagnosed with a life threatening disorder

Non profit organization dedicated to granting the wishes of children under 21 who have been diagnosed with a life threatening disorder.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$736,736$702,256▼ $34,480
Total Assets$736,736$702,256▼ $34,480
Liabilities
Accounts Payable and Accrued Expenses$33,379$41,504▲ $8,125
Total Liabilities$33,379$41,504▲ $8,125
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$703,357$660,752▼ $42,605
Total Net Assets Fund Balance$703,357$660,752▼ $42,605
Total Liabilities and Net Assets / Fund Balance$736,736$702,256▼ $34,480
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph RitzlerChairman of the Board
Jason BeudertVice President
Eileen Lane BeudertExecutive Director
Anna DeyTrustee
Jeffrey LeonardTrustee
John LaneTrustee
Michelle LeonardTrustee
Mollie LaneTrustee
Leslie Sachs-munsellCo-founder
Annie MccoolSecretary
Brian SeitzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,366,987
Program Service Revenue
$17,552
Investment Income
$6,748
Other Revenue
$158,239
All Other Contributions
$1,346,987
Change in Net Assets
$-42,605

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 Table605$714,933Fair Market Value (FMV)
Total Noncash Contributions605$714,933-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$714,933
Other Expenses$462,504
Salaries, Compensation, and Employee Benefits$414,694
Total Fundraising Expense$66,655
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$714,933--$714,933
Other Salaries and Wages$177,023--$177,023
Current Officers, Directors, Trustees, and Key Employees$102,300$10,534$39,640$152,474
Other Employee Benefits$46,096$2,430$6,614$55,140
Payroll Taxes$30,057--$30,057
Office Expenses$19,332$1,074$1,074$21,480
Other Expenses$10,887$680$2,041$13,608
Occupancy$11,880$660$660$13,200
All Other Expenses$7,586$157$17$7,760
Travel$4,689--$4,689
Conferences and Meetings$3,346$837-$4,183
Fees for Services Accounting-$2,000-$2,000
Insurance$437$424$424$1,285
Advertising$185--$185
Total Functional Expenses$1,506,680$18,796$66,655$1,592,131
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$225,404
Fundraising Direct Expenses$67,165
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Whiskey Circus$108,880$108,880$56,486$52,394
No Shave$31,765$31,765$2,035$29,730
Total Events$225,404$225,404$67,165$158,239
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The executive director, eileen lane beudert, is the wife of a board member, jason beudert, and also the daughter of john and mollie lane. Michelle and jeffrey leonard are both on the board and married.

Form 990, Part VI, Section A, Line 7B

The voting board members vote on all governing body decisions.

Form 990, Part VI, Section B, Line 11B

The board does not review the form 990 prior to filing.

Form 990, Part VI, Section B, Line 15

The board members determine the executive directors wages voted on yearly.

Form 990, Part VI, Section C, Line 19

The governing body makes governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
A Special Wish Foundation
EIN
46-4497124
Phone
2165133023
Address
23 PUBLIC SQUARE, BRECKSVILLE, OH 44141

Signing Officer

Name
Eileen Lane Beudert
Title
Executive Director
Phone
2165133023
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eileen Lane Beudert
Formed
2013
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Firm
Barnes Wendling Cpas Inc
Address
5050 WATERFORD DRIVE, SHEFFIELD VILLAGE, OH 44035
Preparer
Laurie a Gatten CPA
Phone
4409343850
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt024300
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0778869
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01218297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01141650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0409210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt097454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03645480
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0449645
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0449645
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08857
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0145
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01160
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010224
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0370486
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt099
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09330
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03838
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt06339
IRS990ScheduleA/OtherIncome170Grp/TotalAmt019606
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79030
IRS990ScheduleA/PublicSupportPY170Pct00.90780
IRS990ScheduleA/PublicSupportTotal170Amt03260123
IRS990ScheduleA/SubstantialContributorsTotAmt0835002
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0778869
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01218297
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01141650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0409210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0547099
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04095125
IRS990ScheduleA/TotalSupportAmt04124955
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt067165
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NO SHAVE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WHISKEY CIRCUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0108880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt084759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0225404
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt031765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0108880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt084759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0225404
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0158239
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08644
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt067165
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02035
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt056486
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt08
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BIG WISH PROGRAM - FOOD AND EXPERIENCES FOR CHILDREN UNDER THE AGE OF 21 WHO HAVE BEEN DIAGNOSED WITH A LIFE-THREATENING DISORDER.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0714933
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0A SPECIAL WISH FOUNDATION DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECT BENEFICIARIES WHO MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E., MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF WISH GRANTING AND APPROVED BY THE EXECUTIVE DIRECTOR. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0365
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A SPECIAL WISH FOUNDATION IS A NON-PROFIT, CHARITABLE ORGANIZATION DEDICATED TO GRANTING THE WISHES OF CHILDREN BETWEEN BIRTH AND 20 YEARS OF AGE WHO HAVE BEEN DIAGNOSED WITH A LIFE-THREATENING ILLNESS. ALL EXPENSES ARE PAID DIRECTLY BY THE ORGANIZATION ON BEHALF OF THE WISH CHILD AND HIS/HER FAMILY AS DETERMINED BY A STANDARDIZED WISH BUDGET.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0605
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FOOD AND VARIOUS EXPERIENCES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0714933
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR, EILEEN LANE BEUDERT, IS THE WIFE OF A BOARD MEMBER, JASON BEUDERT, AND ALSO THE DAUGHTER OF JOHN AND MOLLIE LANE. MICHELLE AND JEFFREY LEONARD ARE BOTH ON THE BOARD AND MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VOTING BOARD MEMBERS VOTE ON ALL GOVERNING BODY DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD DOES NOT REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MEMBERS DETERMINE THE EXECUTIVE DIRECTORS WAGES VOTED ON YEARLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY MAKES GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0736736
IRS990/TotalAssetsEOYAmt0702256
IRS990/TotalAssetsGrp/BOYAmt0736736
IRS990/TotalAssetsGrp/EOYAmt0702256
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01366987
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt066655
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018796
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01506680
IRS990/TotalFunctionalExpensesGrp/TotalAmt01592131
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033379
IRS990/TotalLiabilitiesEOYAmt041504
IRS990/TotalLiabilitiesGrp/BOYAmt033379

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