2024-04-12T12:07:03-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 943163746 WISHING STAR FOUNDATION WISH 5097443411 PO BOX 14584 SPOKANE VALLEY WA 99214 KATIE PRUGH EXECUTIVE DIRECTOR 5097443411 2024-04-08 1 KATIE PRUGH 999009999 0 KURT BENNION CPA P01469618 4252506100 2024-04-08 0 AAL1 IAL1 2023 2023-04-26 12:10:37Z X KATIE PRUGH PO BOX 14584 SPOKANE VALLEY WA 99214 735498 0 X WWW.WISHINGSTAR.ORG X 1991 WA WISHING STAR FOUNDATION'S MISSION IS TO PROVIDE HOPE AND LASTING MEMORIES FOR CHILDREN WHO ARE TERMINAL OR BATTLING A LIFE-THREATENING ILLNESS. 11 11 7 40 0 0 312714 606965 0 0 3306 -12183 305150 -47548 621170 547234 197110 153149 0 0 349795 332722 0 0 95628 236222 127386 783127 613257 -161957 -66023 706599 527344 46206 50857 660393 476487 WISHING STAR FOUNDATION'S MISSION IS TO PROVIDE HOPE AND LASTING MEMORIES FOR CHILDREN WHO ARE TERMINAL OR BATTLING A LIFE-THREATENING ILLNESS. 0 0 459248 153149 0 WISHING STAR FOUNDATION GRANTED 16 WISHES IN 2023 AS WELL AS PROVIDED SUPPORT THROUGH OUR BEYOND THE WISH PROGRAM. THIS SUPPORT INCLUDES MEDICAL EQUIPMENT, TRAVEL EXPENSE SUPPORT WHEN FORCED TO SEEK TREATMENT AWAY FROM HOME, AND OPPORTUNITIES TO GATHER IN COMMUNITY WITH OTHER WISH FAMILIES. 459248 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X KATIE PRUGH 5097443411 PO BOX 14584 SPOKANE VALLEY WA 99214 KATIE PRUGH VICE CHAIR (THROUGH MAY 2023), THEN EXEC DIR 24.00 X X 45607 0 4852 JOHN HENKER CHAIRMAN 1.00 X X 0 0 0 MARVA ULLELAND TRUSTEE & VICE CHAIR 1.00 X X 0 0 0 CHRISTIE VRANICH TREASURER 1.00 X X 0 0 0 THERESA PETRASZAK SECRETARY 1.00 X X 0 0 0 JOEL ADRIAN TRUSTEE 1.00 X 0 0 0 GARY FARRELL TRUSTEE 1.00 X 0 0 0 CARI GRANDSTAFF TRUSTEE 1.00 X 0 0 0 KYLE LAPIERRE TRUSTEE 1.00 X 0 0 0 JOSH SUTTON TRUSTEE 1.00 X 0 0 0 MICHELLE WILSON TRUSTEE 1.00 X 0 0 0 45607 0 4852 0 0 0 0 0 298491 20373 288101 30935 606965 7715 7715 99846 119744 -19898 -19898 -19898 17944 298491 68520 -50576 -50576 OTHER INCOME 900099 3028 3028 3028 547234 0 0 -59731 153149 153149 50459 35321 5046 10092 211698 137712 25430 48556 30500 21371 4050 5079 40065 27257 5209 7599 24236 12847 8195 3194 1230 1230 17558 12699 834 4025 22958 11739 2976 8243 10580 7047 1375 2158 3199 2563 318 318 6750 6268 367 115 2466 1704 11 751 1 1 1733 1733 6526 2000 2526 2000 OTHER PROGRAM EXPENSES 26614 26614 MISCELLANEOUS EXPENSES 2049 301 1748 AWARDS AND APPRECIATION 947 747 200 MEALS 539 210 9 320 613257 459248 58381 95628 66569 30800 14590 3073 46070 45809 1995 261 176201 623445 317009 706599 527344 46203 50857 3 0 46206 50857 X 632057 448145 28336 28342 660393 476487 706599 527344 -66023 -117883 0 X X 0 0 0 X 416690 681198 190847 312714 606965 2208414 416690 681198 190847 312714 606965 2208414 2208414 4595 3344 5204 5808 7715 26666 179523 208559 382300 20972 791354 3026434 0.72970 0.91100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUES OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 252173 41416 5514 3835 284240 309753 -50540 7040 252173 0 300000 10118 365 309753 1.00000 0.00000 0.00000 0 0 46070 45809 261 261 INNOVIA INVESTMENT 284239 HOWARD TRUST 32770 317009 PART V, LINE 4: FUNDS FROM THE THE WISHING STAR ENDOWMENT ARE USED FOR THE GENERAL SUPPORT OF THE ORGANIZATION IN FULFILLING ITS CHARITABLE OBJECTIVES. A TASTE OF SPOKANE 117651 107551 10100 4980 3400 27493 SEND A FRIEND A GOAT 106842 106842 6188 2 91942 84098 7844 26379 80 316435 298491 17944 31359 3400 33761 68520 -50576 1 FULFILLING WISHES 16 153149 PART I, LINE 2: WISHING STAR FOUNDATION PROVIDES EXPERIENCES THAT GIVE HOPE AND LASTING MEMORIES TO CHILDREN WHO ARE TERMINAL OR BATTLING A LIFE-THREATENING ILLNESS. WISHING STAR FOUNDATION EXPENDS THE FUNDS TO CREATE THESE WISHES RATHER THAN GIVING THE FUNDS DIRECTLY TO THE INDIVIDUALS. X 1 926 DAILY TRADING PRICE X AUCTION ITEMS 21 31861 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE CONSISTING OF AT LEAST TWO OF THE BOARD'S OFFICERS. THE EXECUTIVE COMMITTEE, UNLESS LIMITED IN A RESOLUTION OF THE BOARD, HAS ALL THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE ORGANIZATION BETWEEN MEETINGS OF THE BOARD. HOWEVER, THE EXECUTIVE COMMITTEE DOES NOT HAVE THE AUTHORITY OF THE BOARD TO (A) APPROVE ANY ACTION THAT, PURSUANT TO APPLICABLE LAW, WOULD ALSO REQUIRE THE AFFIRMATIVE VOTE OF THE BOARD; (B) FILL VACANCIES ON, OR REMOVE THE MEMBERS OF, THE BOARD OR ANY COMMITTEE THAT HAS THE AUTHORITY OF THE BOARD; (C) FIX COMPENSATION OF BOARD OR COMMITTEE MEMBERS; (D) AMEND OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS OR ADOPT NEW BYLAWS; (E) AMEND OR REPEAL ANY RESOLUTION OF THE BOARD THAT BY ITS EXPRESS TERMS IS NOT SO CHANGEABLE; (F) APPOINT ANY OTHER COMMITTEES OF THE BOARD; (G) APPROVE A PLAN OF MERGER, CONSOLIDATION, VOLUNTARY DISSOLUTION, BANKRUPTCY OR REORGANIZATION; OR A PLAN FOR THE SALE, LEASE OR EXCHANGE OF CONSIDERABLY ALL OF THE ORGANIZATION'S ASSETS; OR REVOKE ANY SUCH PLAN; OR (H) APPROVE ANY SELF-DEALING TRANSACTION, EXCEPT AS PROVIDED PURSUANT TO LAW. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS OF WISHING STAR FOUNDATION WERE AMENDED IN NOVEMBER 2023 TO CLARIFY THAT (A) THE PAST CHAIR IS AN OFFICER OF THE BOARD AND (B) ALL BOARD OFFICERS ARE ELECTED TO ONE-YEAR TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWED THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C WISHING STAR FOUNDATION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL TRUSTEES, OFFICERS AND KEY PERSONS. A CONFLICT OF INTEREST STATEMENT IS SIGNED ANNUALLY BY EMPLOYEES AND TRUSTEES. TRUSTEES ALSO COMPLETE A CONFLICT OF INTEREST STATEMENT UPON JOINING THE BOARD. IF A COVERED INDIVIDUAL HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THEY ARE REQUIRED TO SUBMIT ALL MATERIAL FACTS IN WRITING TO THE AUDIT COMMITTEE. IF IT ISN'T CLEAR WHETHER A CONFLICT EXISTS, THE AUDIT COMMITTEE MAKES THE DETERMINATION. ALL CONFLICTS OF INTEREST ARE THEN REFERRED TO THE BOARD OF TRUSTEES. WHEN THE BOARD OR A COMMITTEE CONSIDERS A MATTER THAT INVOLVES A CONFLICT OF INTEREST, THE CONFLICTED INDIVIDUAL MAY ANSWER QUESTIONS BUT IS OTHERWISE NOT ALLOWED TO BE PRESENT FOR DISCUSSIONS OR VOTES ON THE MATTER. PRIOR TO ENTERING A TRANSACTION INVOLVING A CONFLICT OF INTEREST, THE ORGANIZATION REQUIRES THAT THE BOARD OR COMMITTEE DETERMINE THAT THE TRANSACTION IS FAIR, REASONABLE, AND IN THE FOUNDATION'S BEST INTEREST. THE BOARD OR COMMITTEE MAY ALSO EVALUATE WHETHER ANY ALTERNATIVE TRANSACTIONS NOT INVOLVING A CONFLICT OF INTEREST ARE REASONABLY AVAILABLE. FORM 990, PART VI, SECTION B, LINE 15A EVERY EMPLOYEE IS GIVEN AN ANNUAL REVIEW TO DISCUSS PERFORMANCE AND THAT PERFORMANCE AS WELL AS LOCAL DATA IS USED TO DETERMINE THE LEVEL OF COMPENSATION. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY GATHERING SALARY INFORMATION FOR EXECUTIVE DIRECTORS IN OUR REGION OF SIMILAR SIZE NON-PROFITS AND THE BOARD REVIEWS IT ANNUALLY. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C: THE PROCESS AND AUTHORITY FOR OVERSEEING THE FINANCIAL STATEMENT COMPILATION DID NOT CHANGE DURING THE FISCAL YEAR.