2024-05-02T10:20:40-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 570786119 MAKE-A-WISH FOUNDATION OF SC INC MAKE 8642500702 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 MISTY FARMER PRESIDENT & CEO 8642500702 2024-04-25 1 MISTY FARMER 999009999 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MISTY FARMER 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 4572155 0 X WISH.SC.ORG X 1984 SC TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 15 15 21 245 0 0 5050654 4246246 10800 6799 42 40989 -76010 -1409 4985486 4292625 2082571 2398331 0 0 1232269 1433239 0 0 993795 676543 889814 3991383 4721384 994103 -428759 4495244 4067117 386320 384891 4108924 3682226 X THE MAKE-A-WISH FOUNDATION OF SOUTH CAROLINA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3355384 2398331 6799 SEE SCHEDULE O. 3355384 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 SC X SUSANNA MARINO 8642500702 225 S PLEASANTBURG DRIVE C17 GREENVILLE SC 29607 RYAN NEVILLE CHAIR 2.00 X X 0 0 0 SHAYLA WILSON VICE CHAIR 2.00 X X 0 0 0 BEN WALKER TREASURER 2.00 X X 0 0 0 MEGAN HUEBNER SECRETARY 2.00 X X 0 0 0 STEVE CARR DIRECTOR 1.00 X 0 0 0 CHRIS DIGIUSTO DIRECTOR 1.00 X 0 0 0 LANE LEWIS DIRECTOR 1.00 X 0 0 0 MATT O'NEILL DIRECTOR 2.00 X 0 0 0 TOM PATE DIRECTOR 1.00 X 0 0 0 BRIAN SEARFOSS DIRECTOR 1.00 X 0 0 0 BILL SMITH DIRECTOR 1.00 X 0 0 0 MICKI SOLOMON DIRECTOR 2.00 X 0 0 0 JEFF TALLMAN DIRECTOR 1.00 X 0 0 0 DEBBIE TUCKER DIRECTOR 1.00 X 0 0 0 TAMMY WHALEY DIRECTOR 1.00 X 0 0 0 MISTY FARMER PRESIDENT & CEO 40.00 X 170589 0 21437 170589 0 21437 1 0 1 0 0 2382 1263817 173541 2806506 876183 4246246 WISH ASSIST FEES 900099 6799 6799 6799 40989 40989 278121 1263817 279530 -1409 -1409 4292625 6799 0 39580 2398331 2398331 203615 84200 28097 91318 1054030 436458 144214 473358 41184 16371 7058 17755 42492 17594 5817 19081 91918 38054 12593 41271 892 892 57494 57494 5735 299 5381 55 14823 720 14103 126076 30222 25066 70788 18305 7203 4104 6998 55193 22850 7561 24782 36870 2627 1378 32865 111419 29653 12875 68891 21360 8843 2926 9591 CHAPTER DUES 374812 262368 52474 59970 MERCHANT FEES 59412 59412 MEMBERSHIP DUES 7423 311 3555 3557 4721384 3355384 372205 993795 3454312 95478 139842 3091975 520736 515361 4153 2296 30730 39789 206167 114055 202206 182145 35433 20061 103871 188102 4495244 4067117 297193 269966 18860 0 70267 114925 386320 384891 X 3588188 3194975 520736 487251 4108924 3682226 4495244 4067117 -428759 2061 0 X 0 1 X 1 0 X 3887584 3514942 3791750 5050654 4246246 20491176 3887584 3514942 3791750 5050654 4246246 20491176 381253 20109923 139 140 87 42 40989 41397 278547 161001 160610 248679 278121 1126958 21659531 27474 0.92850 0.94850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 278,547. 2019 AMOUNT: $ 161,001. 2020 AMOUNT: $ 160,610. 2021 AMOUNT: $ 246,972. 2022 AMOUNT: $ 278,121. OTHER REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 1,707. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98260 98260 0 103946 83885 20061 20061 DUE TO NATIONAL 5975 DUE TO OTHER CHAPTERS 53056 LEASE LIABILITY - OPERATING 55894 114925 X 4821566 527532 527532 4294034 -1409 -1409 4292625 5248264 525471 1409 526880 4721384 0 4721384 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 33-56-60 OF THE SOUTH CAROLINA SOLICITATION OF CHARITABLE FUNDS. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2023 AND 2022. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -1,409. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 1,409. TRAIL BLAZE CHALLENGE SPRING 629721 549977 79744 2280 44777 14596 18091 WISH NIGHT 473795 453398 20397 1751 2274 1500 14872 13 438422 260442 177980 1928 53983 78982 28624 15872 1541938 1263817 278121 4208 100511 95852 30124 48835 279530 -1409 1 WISHES GRANTED 255 359202 2039129 FMV TRAVEL, M&E, AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT. WISH EXPENSES ARE GENERATED BY WISH FULFILLMENT STAFF AND REVIEWED AND APPROVED BY WISH MANAGEMENT TO ENSURE THAT COSTS ALIGN WITH THE WISH BUDGET. ONCE THE WISH HAS BEEN GRANTED AND ALL EXPENSES PAID, THE WISH FILE IS CLOSED. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 MISTY FARMER PRESIDENT & CEO 170589 0 0 0 0 0 9571 0 11866 0 192026 0 0 0 PART I, LINE 1A THE CHAPTER PAYS THE MONTHLY DUES OF THE PRESIDENT & CEO TO THE POINSETT CLUB WHICH IS CONSIDERED AN IMPORTANT ESTABLISHMENT FOR MEETINGS AND MEETING WITH HIGH CAPACITY DONORS. X WISH-RELATED 452 835874 FMV X SPECIAL EVENTS 15 30729 FMV X OTHER 22 9580 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A 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 SOUTH CAROLINA GRANTED 255 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,819,571. OF THIS AMOUNT, $464,187 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. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE BOARD, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES COMPRISED OF DIRECTORS, EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS. SUCH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO THE FOLLOWING MATTERS: (I) FILLING VACANCIES ON, OR INCREASING OR DECREASING THE MEMBERS OF, THE BOARD OF DIRECTORS OR ANY COMMITTEE OF THE BOARD OF DIRECTORS; (II) ADOPTION, AMENDMENT OR REPEAL OF THESE BYLAWS OR THE ARTICLES OF INCORPORATION; OR (III) ANY MATTERS PROHIBITED BY LAW. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WILL BE REVIEWED BY THE FOUNDATION'S PRESIDENT & CEO AND VP OF FINANCE & OPERATIONS. IT IS THEN REVIEWED BY THE CHAIR OF THE AUDIT AND FINANCE COMMITTEE AND PRESENTED TO THAT COMMITTEE FOR FINAL APPROVAL. A COMPLETE COPY OF THE FINAL RETURN WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD FOR THEIR APPROVAL, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA FOR EACH OFFICER, EMPLOYEE, BOARD MEMBER, AND VOLUNTEER. SUCH STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE THEN SUBMITTED TO AND REVIEWED BY THE DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO IF THEY ARE FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT & CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT & CEO BECOMES AWARE INCLUDES BUT ARE NOT LIMITED TO THE FOLLOWING (1) DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERESTED PERSON, (2) FULLY DISCLOSING CONFLICTING INTERESTS TO THE BOARD, (3) THE CONFLICTED PERSON RESCUES HIMSELF/HERSELF FROM DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION, AND (4) TAKING APPROPRIATE ACTIONS WARRANTED BY THE CONFLICT AS RECOMMENDED BY THE BOARD UP TO AND INCLUDING TERMINATION OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15A FOR 2022 COMPENSATION, THE GOVERNANCE NOMINATING AND COMPENSATION COMMITTEE IS RESPONSIBLE FOR CONDUCTING AN ANNUAL COMPENSATION ANALYSIS. THE MAKE A WISH FOUNDATION OF AMERICA COMPENSATION DATA IS USED AS WELL AS DATA FROM OTHER REPUTABLE SOURCES. THE COMMITTEE MAKES ANY RECOMMENDATION FOR SALARY ADJUSTMENTS TO THE BOARD FOR FULL VOTE. FINAL APPROVALS ARE DOCUMENTED IN THE COMMITTEE AND BOARD MEETINGS AS A BASELINE APPROVAL OF TOTAL CHAPTER COMPENSATION INCLUDED IN THE BUDGET. THE PRESIDENT/CEO HAS AUTHORITY TO IMPLEMENT INCREASES FOR STAFF IN COLLABORATION WITH BOARD LEADERSHIP BASED ON CURRENT COMPARATIVE DATA. FINAL APPROVALS ARE DOCUMENTED IN COMMITTEE AND BOARD MEETINGS AS A BASELINE APPROVAL OF TOTAL CHAPTER COMPENSATION INCLUDED IN THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.