IN THE LAST FISCAL YEAR, THE MAKE-A-WISH FOUNDATION OF OREGON GRANTED 207 LOCAL WISHES TO CHILDREN BATTLING CRITICAL ILLNESSES. IN ADDITION, THE PROGRAM EXPENSE RATIO CONTINUES TO IMPROVE WITH THE INCREASE IN TRAVEL WISHES.THE COST OF WISHES GRANTED DURING THE FISCAL YEAR WAS $2,440,254. INCLUDED IN THIS AMOUNT IS $491,649 CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS OF SERVICES OR USE OF FACILITIES TO COMPLETE A CHILD'S WISH.SEE SCHEDULE O FOR CONTINUATIONFOR AUDITED FINANCIAL STATEMENT PURPOSES THIS AMOUNT IS INCLUDED AS CONTRIBUTION REVENUE AND DIRECT WISH COST EXPENSE. PER IRS RULES, THIS AMOUNT IS NOT INCLUDED IN THE FORM 990. THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES.