MAKE-A-WISH FOUNDATION OF PUERTO R… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1990

Principal Officer

LUIS ORLANDO FLORES

Phone

7872819474

Tax Period

2023-09-01 to 2024-08-31

MAKE-A-WISH FOUNDATION OF PUERTO RICO, founded in 1990, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $1.2M in total revenue in fiscal year 2023. Revenue decreased 19% compared to the prior year. Expenses of $1.2M left a modest 3% surplus.

Mission

THE MAKE-A-WISH FOUNDATION OF PUERTO RICO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.

Program Service Accomplishments

Program 1

Expenses: $796,712 Revenue: $450

IT IS THE FOUNDING PRINCIPLE OF OUR VISION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD, BETWEEN THE AGES OF 2 1/2 AND 18. FOR WISH KIDS, JUST THE ACT OF MAKING THEIR WISH COME TRUE CAN GIVE THEM THE...

IT IS THE FOUNDING PRINCIPLE OF OUR VISION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD, BETWEEN THE AGES OF 2 1/2 AND 18. FOR WISH KIDS, JUST THE ACT OF MAKING THEIR WISH COME TRUE CAN GIVE THEM THE COURAGE TO COMPLY WITH THEIR MEDICAL TREATMENTS. WITH OUR WISH MAKING PROCESS WE STRIVE TO BRING A SENSE OF EXCITEMENT AND HOPE DURING EXTREMELY DIFFICULT TIMES AND DELIVER A JOYFUL LIFE CHANGING EXPERIENCE WHETHER THE WISH IS A PRINCESS PARTY, SWIM WITH THE DOLPHINS, OR THE COUNTLESS OTHER POSSIBILITIES DREAMED UP BY THE MAGICAL MIND OF A CHILD. THE MAKE-A-WISH FOUNDATION OF PUERTO RICO GRANTED 84 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $991,116. OF THIS AMOUNT, $194,347 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE 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 BOTH REVENUE AND EXPENSE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,247,761

Program Service Revenue $450

Investment Income $821

Other Revenue $-9,731

TOTAL REVENUE $1,239,301

Expense Breakdown

Grants Paid $589,603

Salaries & Benefits $256,728

Fundraising Expenses $206,230

Program Expenses $796,712

Other Expenses $351,944

TOTAL EXPENSES $1,198,275

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,239,301	$1,526,144	-0.2%
Expenses	$1,198,275	$1,166,032	+0.0%
Net Income	$41,026	$360,112	-0.9%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$84,033

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRYAN L SHAMES KOPEL	CHAIR	5.00	Officer Director	$0	$0	$0
LAURA Y FEMENIAS JOVE	VICE CHAIR	2.00	Officer Director	$0	$0	$0
JAIME A TORO LAVERGNE	TREASURER	2.00	Officer Director	$0	$0	$0
JIM TAUBENFELD ROSENBURG	SECRETARY	3.00	Officer Director	$0	$0	$0
ALFREDO BAEZ MALDONADO	DIRECTOR (THRU 4/9/24)	2.00	Director	$0	$0	$0
ENRIQUE CARRION VARGAS	DIRECTOR	1.00	Director	$0	$0	$0
MARIE F LOPEZ SOTO	DIRECTOR	1.00	Director	$0	$0	$0
WESTON L MARTI WEST	DIRECTOR	1.00	Director	$0	$0	$0
MIGUEL E OTERO SOBRINO	DIRECTOR	1.00	Director	$0	$0	$0
RICARDO A SALDARRIAGA RUIZ	DIRECTOR	1.00	Director	$0	$0	$0
EDRICK J TOUMA TAVERAS	DIRECTOR	1.00	Director	$0	$0	$0
MARIA V TRENTO BIASSONI	DIRECTOR	1.00	Director	$0	$0	$0
JOSE J VELEZ MILLET	DIRECTOR	1.00	Director	$0	$0	$0
ALFREDO J ALONSO MENDEZ	DIRECTOR (THRU 9/19/23)	1.00	Director	$0	$0	$0
KARLA M FRAGUADA MCCOY	DIRECTOR (THRU 3/1/24)	1.00	Director	$0	$0	$0
BOHEMARIE BARNES	CEO	40.00	Officer	$70,000	$14,033	$84,033

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,239,301	$1,198,275	$1,776,050	$41,026
2023	$1,526,144	$1,166,032	$1,732,543	$360,112
2022	$1,773,004	$1,096,285	$1,724,704	$676,719
2021	$1,023,802	$802,073	$1,360,264	$221,729
2020	$929,969	$922,098	$1,101,422	$7,871
2019	$1,272,039	$1,298,321	$1,093,500	$-26,282
2018	$1,098,096	$907,766	$1,151,740	$190,330

MAKE-A-WISH FOUNDATION OF PUERTO RICO