2024-07-08T09:52:05-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 010477512 MAKE-A-WISH FOUNDATION OF MAINE MAKE 2072212306 66 MUSSEY ROAD SCARBOROUGH ME 04074 SONYA PURINGTON INTERIM PRESIDENT & CEO 2072212306 2024-06-27 1 SONYA PURINGTON XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SONYA PURINGTON 66 MUSSEY ROAD SCARBOROUGH ME 04074 5150345 0 X WISH.ORG/MAINE X 1992 ME TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 9 250 0 0 2760793 2608370 2100 900 96917 199256 -27745 -17632 2832065 2790894 780089 900146 0 0 536859 611756 0 0 345120 403565 531281 1720513 2043183 1111552 747711 4855884 5827963 126157 180953 4729727 5647010 X THE MAKE-A-WISH FOUNDATION OF MAINE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1437245 900146 900 SEE SCHEDULE O. 1437245 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 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 11 0 1 9 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 0 1 1 1 1 1 1 1 0 0 ME X X SONYA PURINGTON 2072212306 66 MUSSEY ROAD SCARBOROUGH ME 04074 KATHRYN VICKERY PRESIDENT & CEO 40.00 X 120156 0 12333 HANNAH MAY CHAIR 3.00 X X 0 0 0 JOHN STIBAL VICE CHAIR 3.00 X X 0 0 0 THOMAS HERLIHY TREASURER 3.00 X X 0 0 0 KATHRYN TREEM SECRETARY 3.00 X X 0 0 0 ADAM DUNBAR DIRECTOR 3.00 X 0 0 0 ANDREW SMITH DIRECTOR 3.00 X 0 0 0 EMILY DOWNING DIRECTOR 3.00 X 0 0 0 EMILY GETCHELL DIRECTOR 3.00 X 0 0 0 HARRY LANPHEAR DIRECTOR 3.00 X 0 0 0 JAD DIETERLE DIRECTOR 3.00 X 0 0 0 JESSICA CHAMBERLAIN DIRECTOR 3.00 X 0 0 0 JESSICA MADSEN DIRECTOR 3.00 X 0 0 0 LARRY ROY DIRECTOR 3.00 X 0 0 0 NADINE SANTA CRUZ DIRECTOR 3.00 X 0 0 0 PATRICK GAETANI DIRECTOR 3.00 X 0 0 0 PETER VAN ALSTINE DIRECTOR 3.00 X 0 0 0 PHIL DOUCETTE DIRECTOR 3.00 X 0 0 0 PHIL HARRIMAN DIRECTOR 3.00 X 0 0 0 SUSAN WALTHER DIRECTOR 3.00 X 0 0 0 WIN DODGE DIRECTOR 3.00 X 0 0 0 120156 0 12333 1 0 0 0 0 24654 685053 1898663 306466 2608370 WISH ASSIST FEES 900099 900 900 900 83697 83697 2302971 2187412 115559 115559 115559 154227 685053 172039 -17812 -17812 OTHER INCOME 900099 180 180 180 2790894 900 0 181624 900146 900146 143227 69465 26211 47551 379373 183996 69425 125952 8885 4309 1626 2950 39205 19015 7174 13016 41066 19917 7515 13634 37536 37536 20945 20945 7382 2370 5012 1557 1557 60556 23653 7032 29871 26139 3715 3816 18608 54842 26598 10036 18208 16274 393 12012 3869 32226 5791 16005 10430 687 333 126 228 5722 2775 1047 1900 CHAPTER DUES 246881 172817 34563 39501 MERCHANT FEES 16209 16209 MEMBERSHIP DUES 4025 1952 737 1336 BAD DEBT EXPENSE 300 300 2043183 1437245 260818 345120 1681295 2474092 75094 95965 104 1675 9470 9287 63245 24570 82903 76195 15232 6708 2935394 3122494 76050 93172 4855884 5827963 75186 107040 21138 25290 29833 48623 126157 180953 X 3726003 4553320 1003724 1093690 4729727 5647010 4855884 5827963 747711 170645 -1073 0 X 0 1 X 1 0 X 1821117 1461865 1937928 2760793 2608370 10590073 1821117 1461865 1937928 2760793 2608370 10590073 184593 10405480 51602 50078 48091 59308 83697 292776 68000 85816 51814 140842 154407 500879 11383728 4801 0.91410 0.92320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 67,617. 2019 AMOUNT: $ 85,816. 2020 AMOUNT: $ 51,814. 2021 AMOUNT: $ 140,753. 2022 AMOUNT: $ 154,227. OTHER INCOME - 2018 AMOUNT: $ 383. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 89. 2022 AMOUNT: $ 180. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1137725 110019 35000 1212744 1271699 -133974 1137725 1056769 214930 1271699 812880 150000 101441 7552 1056769 800013 12867 812880 0.12652 0.53981 0.33367 0 0 56660 49952 6708 26243 26243 0 6708 DUE TO NATIONAL 6409 DUE TO OTHER CHAPTERS 16440 LEASE LIABILITY - OPERATING 16437 LEASE LIABILITY - FINANCING 9337 48623 X 3206249 170645 247843 418488 2787761 20945 -17812 3133 2790894 2288966 248916 17812 266728 2022238 20945 20945 2043183 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 MAINE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND TITLE 13-B OF THE MAINE REVISED STATUTES. 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 ONE STATE JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -17,812. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 17,812. WISH NIGHT 331107 213087 118020 26824 11629 24213 4691 50663 TRAILBLAZE CHALLENGE 158548 157342 1206 578 168 460 11 349625 314624 35001 4112 14586 12850 377 20888 839280 685053 154227 31514 26215 37231 5068 72011 172039 -17812 1 WISHES GRANTED 77 103819 796327 FMV TRAVEL, M&E, AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEETS 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 14289 FAIR VALUE X WISH-RELATED 111 241277 FAIR VALUE X SPECIAL EVENTS 1 50900 FAIR VALUE 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 MAINE GRANTED 77 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF THE WISHES GRANTED FOR THE FISCAL YEAR WAS $1,654,811. OF THIS AMOUNT, $217,566 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 SHALL, AT A MINIMUM, ESTABLISH ONE OR MORE COMMITTEES (EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS) TO OVERSEE, AND TO MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS IN REGARD TO, THE RESPONSIBILITIES OF THE BOARD AS SET FORTH IN ARTICLE IV, SECTION 1. THE BOARD CHAIR AND VICE CHAIR SHALL RECOMMEND A SLATE OF COMMITTEE CHAIRS AND COMMITTEE MEMBERS TO THE FULL BOARD ANNUALLY. 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; OR (II) ADOPTION, AMENDMENT OR REPEAL OF THESE 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 BY THE FOUNDATION'S PRESIDENT/CEO. A COPY OF THE COMPLETE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR 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 VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT/CEO IF 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 THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE PRESIDENT/CEO AND OTHER OFFICERS OF THE FOUNDATION. THE COMMITTEE PERFORMS AN ANNUAL REVIEW AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO THE OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE FOUNDATION'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE AND (4) WHO WERE PRESENT AND HOW THEY VOTED. 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.