2024-06-21T11:59:48-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 330036556 MAKE-A-WISH FOUNDATION OF ORANGE COUNTY AND THE INLAND EMPIRE INC MAKE 7145739474 3230 EL CAMINO REAL 100 IRVINE CA 92602 KATIE ELLIS INTERIM PRESIDENT & CEO 7145739474 2024-06-19 1 KATIE ELLIS XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATIE ELLIS 3230 EL CAMINO REAL 100 IRVINE CA 92602 5639679 0 X WWW.WISH.ORG/OCIE X 1983 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 32 404 0 0 4415556 4272286 12550 91850 172187 74387 -24672 3663 4575621 4442186 1590031 1935736 0 0 1515695 1816306 1152 0 880850 1095939 1337110 4202817 5089152 372804 -646966 3297346 4012194 716360 1884454 2580986 2127740 X THE MAKE-A-WISH FOUNDATION OF ORANGE COUNTY AND THE INLAND EMPIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3219801 1935736 91850 SEE SCHEDULE O. 3219801 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 12 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X KATIE ELLIS 7145739474 3230 EL CAMINO REAL 100 IRVINE CA 92602 GLORIA JETTER CROCKET CEO/PRESIDENT 40.00 X 215231 0 9053 MARK SAWYER CHIEF DEVELOPMENT OFFICER 40.00 X 120887 0 8988 MELISSA GALLAGER VP OF MISSION DELIVERY 40.00 X 106075 0 9735 WHIT BATCHELOR CHAIR 5.00 X X 0 0 0 LOURDES AHN VICE CHAIR (THRU 3/1/23) 3.00 X X 0 0 0 JESSE CHANG TREASURER 3.00 X X 0 0 0 JEFF LEWIS SECRETARY 3.00 X X 0 0 0 ANDY NICKERSON DIRECTOR 1.00 X 0 0 0 CARIE JERNQUIST-FERRY DIRECTOR 3.00 X 0 0 0 COREY DONALDSON DIRECTOR 1.00 X 0 0 0 DOLORES SALMAN DIRECTOR 1.00 X 0 0 0 JASON LANGTEN DIRECTOR 3.00 X 0 0 0 JOEL SPRAGUE DIRECTOR 1.00 X 0 0 0 JOFFRE OLAYA DIRECTOR 3.00 X 0 0 0 JOONE KIM-LOPEZ DIRECTOR 1.00 X 0 0 0 KIMBERLY WORSNOP DIRECTOR 1.00 X 0 0 0 KOMRON TARKESHIAN DIRECTOR 1.00 X 0 0 0 KRIS THEILER DIRECTOR 1.00 X 0 0 0 KRISTEN LIPTON DIRECTOR 1.00 X 0 0 0 MARK CARLOS DIRECTOR 1.00 X 0 0 0 MIKE COLONNA DIRECTOR 1.00 X 0 0 0 RJ MAYER DIRECTOR 1.00 X 0 0 0 SHARI SIMMONS DIRECTOR 1.00 X 0 0 0 MIKE ZEMETRA DIRECTOR 1.00 X 0 0 0 JOHN CAIN DIRECTOR (THRU 2/11/23) 1.00 X 0 0 0 KIMBERLEY LAYTON DIRECTOR (THRU 1/31/23) 1.00 X 0 0 0 MARK TAYLOR DIRECTOR (THRU 4/7/23) 1.00 X 0 0 0 442193 0 27776 3 0 1 0 0 662 1122035 3149589 521881 4272286 WISH ASSIST FEES 900099 91850 91850 91850 47492 47492 802608 773883 1830 28725 -1830 26895 26895 415545 1122035 421780 -6235 -6235 9880 0 9880 9880 OTHER INCOME 900099 18 18 18 4442186 91850 0 78050 1935736 1935736 235486 92210 71900 71376 1319828 516793 402991 400044 27404 10727 8370 8307 97611 38260 29774 29577 135977 53227 41531 41219 83388 39 83327 22 20560 20560 117764 23077 76850 17837 216 61 155 129790 66985 24456 38349 38093 17172 9250 11671 435869 170861 132940 132068 15854 4515 6937 4402 48892 10597 12067 26228 16257 6376 4956 4925 34902 13682 10645 10575 CHAPTER DUES 370690 259483 51897 59310 MERCHANT FEES 24318 24318 MEMBERSHIP DUES 417 50 367 BAD DEBT 100 100 5089152 3219801 988501 880850 472836 281977 163598 145863 274775 283710 10161 0 136212 71161 143884 142617 401166 370685 88854 30481 1534704 1379585 472322 1676800 3297346 4012194 346763 375429 2317 36013 367280 1473012 716360 1884454 X 2004780 1752067 576206 375673 2580986 2127740 3297346 4012194 X -646966 59695 -76794 196025 14794 X 0 1 X 1 0 X 4224901 3763197 3337783 4415556 4272286 20013723 4224901 3763197 3337783 4415556 4272286 20013723 20013723 62025 38567 32198 47593 47492 227875 395044 394418 211471 481670 425441 1908044 22149642 376921 0.90360 0.88880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 374,789. 2019 AMOUNT: $ 385,698. 2020 AMOUNT: $ 198,746. 2021 AMOUNT: $ 469,070. 2022 AMOUNT: $ 415,543. GROSS GAMING REVENUE - 2018 AMOUNT: $ 17,765. 2019 AMOUNT: $ 7,800. 2020 AMOUNT: $ 7,175. 2021 AMOUNT: $ 12,600. 2022 AMOUNT: $ 9,880. OTHER INCOME - 2018 AMOUNT: $ 2,490. 2019 AMOUNT: $ 920. 2020 AMOUNT: $ 5,550. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 18. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117226 4280 121506 123366 -6140 117226 108344 15022 123366 99945 8399 108344 105013 -68 5000 99945 0.11300 0.67900 0.20800 1 0 82170 79215 2955 318996 291470 27526 30481 DUE FROM NATIONAL 114524 DUE FROM OTHER CHAPTERS 195335 SECURITY DEPOSITS 21365 SPLIT-INTEREST AGREEMENTS 283848 RIGHT OF USE ASSETS 1061728 1676800 DUE TO NATIONAL 204269 DUE TO OTHER CHAPTERS 66866 SPLIT-INTEREST AGREEMENTS 103629 LEASE LIABILITY 1098248 1473012 X 5044240 59695 541890 14794 616379 4427861 20560 -6235 14325 4442186 5693511 618684 6235 624919 5068592 20560 20560 5089152 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO GRANT WISHES IN PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. 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 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST AGREEMENTS 14,794. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -6,235. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 6,235. GALA 793213 651838 141375 90674 9619 41082 IT'S IN THE BAG 303250 244756 58494 15000 11763 16516 15215 8 441117 225441 215676 68 30380 41883 9397 140183 1537580 1122035 415545 68 136054 53646 35532 196480 421780 -6235 1 WISHES GRANTED 240 335274 1600462 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 X X X 0 0 0 0 0 0 0 0 0 GLORIA JETTER CROCKET CEO/PRESIDENT 215231 0 0 0 0 0 8609 0 444 0 224284 0 0 0 X 2 15636 FMV X WISH RELATED 386 480725 FMV X SPECIAL EVENTS 169 25520 FMV 1 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. MAKE-A-WISH FOUNDATION OF ORANGE COUNTY AND THE INLAND EMPIRE GRANTED 240 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,781,920. OF THIS AMOUNT, $562,119 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 FULFILL 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. FOR THE FISCAL YEAR ENDING AUGUST 31, 2023, 404 VOLUNTEERS PROVIDED MORE THAN 6,300 HOURS, WHOSE FINANCIAL IMPACT WOULD BE MORE THAN $243,224 OF DONATED TIME BASED ON THE VALUE OF VOLUNTEER TIME AS CALCULATED BY THE INDEPENDENT SECTOR (HTTPS://INDEPENDENTSECTOR.ORG). THE CONTRIBUTED VOLUNTEER TIME IS EXCLUDED FROM IN-KIND DONATIONS AS VOLUNTEER HOURS WOULD MATERIALLY IMPACT THE PROGRAM RATIO. IN DECEMBER 2019, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH AMERICA NATIONAL MEDICAL ADVISORY COUNCIL (NMAC), MAKE-A-WISH AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. ON MARCH 11, 2020, THE WORLD HEALTH ORGANIZATION CHARACTERIZED COVID-19 AS A PANDEMIC. AS OF SEPTEMBER 15, 2021, IN CONSULTATION WITH THE NMAC, THE PAUSE ON DOMESTIC TRAVEL TO LARGE GATHERINGS WAS LIFTED, IF TRAVEL OCCURRED BY AUTOMOBILE. THE PAUSE ON AIRLINE TRAVEL WAS LIFTED DECEMBER 1, 2021 WITH A GRADUATED APPROACH WITH FULL DOMESTIC TRAVEL RESUMING JUNE OF 2022. INTERNATIONAL AND CRUISE WISH TRAVEL IS STILL PAUSED AS OF AUGUST 31, 2023. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 71% OF WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 342. THE NUMBER OF WISHES GRANTED DURING THE YEARS ENDED AUGUST 31, 2023 AND 2022 WAS 240 AND 247, RESPECTIVELY. THE FOUNDATION CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE BETWEEN MEETINGS OF THE BOARD OF DIRECTORS ALL OF THE DELEGABLE POWERS OF THE BOARD OF DIRECTORS BY STANDING RESOLUTION OF THE BOARD OF DIRECTORS, EXCEPT FOR THE FOLLOWING: AMENDMENT TO ARTICLES OF INCORPORATION, AMENDMENT BY BYLAWS, APPROVAL OF THE ANNUAL BUDGET, AND ACTIONS EXPRESSLY PROHIBITED BY LAW OR BY RESOLUTION OF THE BOARD OF DIRECTORS. ANY EXPENDITURE IN EXCESS OF $25,000 AUTHORIZED BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT ITS NEXT SCHEDULED MEETING. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE THEN SERVING AND ACTING CHAIRPERSON, SECRETARY, TREASURER, VICE CHAIRPERSON AND ANY COMMITTEE CHAIRS DESIGNATED BY THE CHAIRPERSON OR VICE CHAIRPERSON, AND AN AT-LARGE DIRECTOR IF ONE IS NEEDED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. 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 RECUSES 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 2023 COMPENSATION, THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY THE MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF, OTHER THAN THE PRESIDENT & CEO, ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS 14,794. PART XI, LINE 8 - PRIOR PERIOD ADJUSTMENT DURING THE YEAR ENDED AUGUST 31, 2023, IT WAS DETERMINED NET ASSETS AND CONTRIBUTIONS RECEIVABLE WERE UNDERSTATED DUE TO A RECEIVABLE RELATED TO THE EMPLOYER RETENTION CREDIT WHICH HAD NOT BEEN RECORDED. AS A RESULT, THERE WAS AN INCREASE TO THE CHANGE IN THE NET ASSETS, CONTRIBUTION RECEIVABLE AND NET ASSETS AS OF AUGUST 31, 2022 OF $196,025.