2024-07-11T13:08:50-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 133344306 MAKE-A-WISH FOUNDATION OF THE HUDSON VALLEY MAKE 9144789474 832 SOUTH BROADWAY TARRYTOWN NY 105919998 KRISTINE BURTON PRESIDENT & CEO 9144789474 2024-07-07 1 KRISTINE BURTON XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-07-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KRISTINE BURTON 832 SOUTH BROADWAY TARRYTOWN NY 105919998 3891341 0 X HUDSON.WISH.ORG X 1986 NY TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 14 14 16 250 0 0 2589696 3026940 1450 1500 84571 5103 -13154 -6232 2662563 3027311 836225 1211011 0 0 1009316 1022258 0 7200 417728 594593 575908 2440134 2816377 222429 210934 1928809 2867046 131837 801535 1796972 2065511 X THE MAKE-A-WISH FOUNDATION OF THE HUDSON VALLEY CREATES LIFE-CHANGINGWISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1998213 1211011 1500 SEE SCHEDULE O. 1998213 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 8 0 1 16 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X KRISTINE BURTON 9144789474 832 SOUTH BROADWAY TARRYTOWN NY 105919998 GEORGE WHITEHEAD CHAIR 1.00 X X 0 0 0 JASON KAPLAN VICE CHAIR 1.00 X X 0 0 0 KARL THIMM SECRETARY 1.00 X X 0 0 0 ELIZABETH ELSER TREASURER 1.00 X X 0 0 0 BRIAN DOYLE DIRECTOR 1.00 X 0 0 0 SHANNON KING DIRECTOR 1.00 X 0 0 0 LAUREN MOUNTY DIRECTOR 1.00 X 0 0 0 MIKE MUELLER DIRECTOR 1.00 X 0 0 0 ANDREW QUINN DIRECTOR 1.00 X 0 0 0 GERRY RYAN DIRECTOR 1.00 X 0 0 0 DR AVINASH MOHAN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER FELDMAN DIRECTOR 1.00 X 0 0 0 PAIGE CASEY DIRECTOR 1.00 X 0 0 0 JESSICA ROSH DIRECTOR 1.00 X 0 0 0 KRISTINE BURTON PRESIDENT & CEO 40.00 X 177877 0 12751 DENISE D'AMICO CHIEF OF STAFF 40.00 X 118774 0 12395 296651 0 25146 2 0 1 0 0 525 526230 84000 2416185 458300 3026940 WISH ASSIST FEES 900099 1500 1500 1500 39828 39828 604233 638958 -34725 -34725 -34725 217180 526230 224100 -6920 -6920 972 972 0 MISCELLANEOUS INCOME 900099 688 688 688 3027311 1500 0 -1129 1211011 1211011 199121 103941 43607 51573 625930 326735 137079 162116 13081 6828 2865 3388 125554 65540 27496 32518 58572 30575 12827 15170 45545 45545 7200 7200 7347 7347 24362 1065 23297 582 582 76167 25402 13997 36768 22453 1891 11995 8567 138903 72507 30420 35976 5135 205 4447 483 23093 1246 6363 15484 1054 550 231 273 15038 7850 3293 3895 NATIONAL DUES 203947 142763 28553 32631 MERCHANT FEES 11052 11052 MEMBERSHIP DUES 1230 104 1074 52 2816377 1998213 400436 417728 202118 329722 32063 524332 82372 186352 4109 9303 3455 60266 41099 120590 113225 31535 7365 1439527 1124251 67516 650470 1928809 2867046 82657 130810 5525 67396 43655 603329 131837 801535 X 1710297 1958856 86675 106655 1796972 2065511 1928809 2867046 210934 29138 28467 0 X 0 1 X 1 0 X 2252916 1742242 2109412 2589696 3026940 11721206 2252916 1742242 2109412 2589696 3026940 11721206 560921 11160285 44204 38461 31233 35592 39828 189318 226128 33156 8791 136072 217868 622015 12532539 4672 0.89050 0.91090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2018 AMOUNT: $ 226,128. 2019 AMOUNT: $ 33,156. 2020 AMOUNT: $ 6,870. 2021 AMOUNT: $ 136,072. 2022 AMOUNT: $ 217,180. OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 1,921. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 688. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4303 4303 4303 4303 4303 4303 4303 4303 4303 4303 0.00000 1.00000 0.00000 0 0 31045 31026 19 89545 82199 7346 7365 DUE FROM NATIONAL 55667 DUE FROM OTHER CHAPTERS 19232 SECURITY DEPOSITS 8416 RIGHT-OF-USE ASSETS - FINANCE 10850 RIGHT-OF-USE ASSETS - OPERATING 556305 650470 DUE TO NATIONAL 5492 DUE TO OTHER CHAPTERS 15142 LEASE LIABILITY - OPERATING 569697 LEASE LIABILITY - FINANCING 12998 603329 X 3271560 29138 215538 244676 3026884 7347 -6920 427 3027311 3003021 187071 6920 193991 2809030 7347 7347 2816377 PART V, LINE 4: THE INCOME FROM THE ENDOWMENT FUND WILL BE USED IN THE FOUNDATION'S WISH GRANTING ACTIVITIES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW YORK STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE NEW YORK STATE TAX 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 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -6,920. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 6,920. WISH GALA 413265 263763 149502 58386 16053 38155 36908 WALK FOR WISHES 229637 200767 28870 8131 14462 575 12352 3 100508 61700 38808 65 21600 5580 4560 7273 743410 526230 217180 65 88117 36095 43290 56533 224100 -6920 1 WISHES GRANTED 125 123157 1087854 FMV TRAVEL, M&E, 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 0 0 0 0 0 0 0 0 0 KRISTINE BURTON PRESIDENT & CEO 177877 0 0 0 0 0 4950 0 7801 0 190628 0 0 0 X WISH-RELATED 239 443869 FMV X SPECIAL EVENT 8 14431 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 HUDSON VALLEY GRANTED 125 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,182,347. OF THIS AMOUNT, $187,071 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 MUST MAINTAIN AN EXECUTIVE COMMITTEE AND FINANCE COMMITTEE. THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS, MAY DESIGNATE AND APPOINT ONE OR MORE ADDITIONAL COMMITTEES, EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS; AND, AT THE DISCRETION OF THE BOARD OF DIRECTORS, SUCH PERSONS WHO ARE NOT 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 MANAGEMENT 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 THE BYLAWS OR THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED AND APPROVED BY THE FOUNDATION'S TREASURER. THE RETURN WAS THEN PRESENTED TO THE AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS 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 VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, MANAGEMENT IF THE STATEMENTS ARE FROM STAFF, AND THE PRESIDENT/CEO IF THE STATEMENTS ARE FROM THE BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE DIRECTOR OF PROGRAM SERVICES AND OPERATIONS. 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 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 MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS 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. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.