2024-03-05T10:06:34-06:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 742357788 MAKE-A-WISH FOUNDATION OF CENTRAL & SOUTH TEXAS MAKE 5123299474 3600 BEE CAVES ROAD 100 WEST LAKE HILLS TX 78746 ANN JEROME PRESIDENT & CEO 5123299474 2024-03-04 1 ANN JEROME XXX-XX-XXXX 0 MELISSA HANGSLEBEN P02087031 6022662248 2024-03-04 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ANN JEROME 3600 BEE CAVES ROAD 100 WEST LAKE HILLS TX 78746 4357995 0 X CSTX.WISH.ORG X 1984 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 14 14 29 150 0 0 5635675 3968889 6400 10450 2734 23540 53331 -7668 5698140 3995211 2252318 3103442 0 0 1478143 1577339 0 7598 640240 869138 939311 4599599 5627690 1098541 -1632479 5136950 4870587 607442 1980465 4529508 2890122 X THE MAKE-A-WISH FOUNDATION OF CENTRAL & SOUTH TEXAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4447656 3103442 10450 SEE SCHEDULE O 4447656 1 1 0 0 0 0 0 0 0 0 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 16 0 1 29 1 0 0 0 0 0 1 1 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 TX X ANN JEROME 5123299474 3600 BEE CAVES ROAD 100 WEST LAKE HILLS TX 78746 SHELBY GILL CHIEF DEVELOPMENT OFFICER (THRU 1/23) 40.00 X 186113 0 10511 ANN JEROME PRESIDENT & CEO (BEGAN 10/22) 40.00 X 25922 0 1529 SETH RANDLE CHAIR 5.00 X X 0 0 0 MANUEL AZUARA VICE CHAIR 3.00 X X 0 0 0 SCOTT SCHNEIDER TREASURER 3.00 X X 0 0 0 PETRI DARBY SECRETARY 3.00 X X 0 0 0 CHATCHAWIN ASSANASEN DIRECTOR 1.00 X 0 0 0 HEATHER TRAEGER DIRECTOR 1.00 X 0 0 0 LORENA KISER DIRECTOR 1.00 X 0 0 0 PETER KRAMER DIRECTOR 1.00 X 0 0 0 CRISPIN THOMPSON DIRECTOR (THRU 8/22/23) 1.00 X 0 0 0 MONROE MAY DIRECTOR 1.00 X 0 0 0 JEFF BENESCH DIRECTOR 1.00 X 0 0 0 MIKE FINKE DIRECTOR 1.00 X 0 0 0 ANDI RUDA DIRECTOR 4.00 X 0 0 0 AMY VILLARREAL DIRECTOR 1.00 X 0 0 0 BRIAN SCHWARTZ DIRECTOR 1.00 X 0 0 0 WILLIAM BROWN DIRECTOR (THRU 11/22) 1.00 X 0 0 0 ANTHONY SCHIAVO DIRECTOR (THRU 11/22) 1.00 X 0 0 0 PATRICK NOLAN DIRECTOR (THRU 10/22) 1.00 X 0 0 0 ELIZABETH BAXTER DIRECTOR (THRU 1/27/23) 3.00 X 0 0 0 212035 0 12040 1 0 1 0 0 4379 537788 3426722 1104309 3968889 WISH ASSIST FEES 900099 10450 10450 10450 25388 25388 314 1534 -314 -1534 -1848 -1848 353051 537788 360936 -7885 -7885 OTHER INCOME 900099 217 217 217 3995211 10450 0 15872 3103442 3103442 382457 217120 64609 100728 949412 537575 159566 252271 37925 21222 6465 10238 105872 61944 18763 25165 101673 57592 17060 27021 300 300 82442 82442 7598 7598 813 813 53239 7501 41425 4313 1514 325 1189 133750 73835 27509 32406 57790 16773 10788 30229 86261 48151 16614 21496 24553 2285 15630 6638 23198 1992 15255 5951 1031 577 196 258 18148 10163 3448 4537 CHAPTER DUES 410362 287253 57451 65658 MERCHANT FEES 28931 7 28924 BAD DEBT EXPENSE 15317 15317 MEMBERSHIP DUES 1662 231 1128 303 5627690 4447656 539794 640240 3145189 194974 1246454 2500464 295239 234732 1513 20 60946 3425 171137 150100 104683 68114 25241 36569 1199 920 190032 1749383 5136950 4870587 520348 376212 87094 1604253 607442 1980465 X 4188827 2624521 340681 265601 4529508 2890122 5136950 4870587 X -1632479 4508 -16539 5124 X 0 1 X 1 0 X 4775715 3987130 4561485 5635675 3968889 22928894 4775715 3987130 4561485 5635675 3968889 22928894 124700 22804194 3728 1365 863 2614 25388 33958 103054 151117 278359 366345 353268 1252143 24214995 33650 0.94170 0.95250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 103,054. 2019 AMOUNT: $ 149,964. 2020 AMOUNT: $ 278,142. 2021 AMOUNT: $ 354,105. 2022 AMOUNT: $ 353,051. OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 1,153. 2020 AMOUNT: $ 217. 2021 AMOUNT: $ 12,240. 2022 AMOUNT: $ 217. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17776 4814 12962 86907 63300 23607 36569 DUE FROM NATIONAL 127513 DUE FROM OTHER CHAPTERS 33474 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 71704 RIGHT-OF-USE ASSET 1508475 SECURITY DEPOSITS 8217 1749383 DUE TO NATIONAL 4822 DUE TO OTHER CHAPTERS 77648 LEASE LIABILITY 1521783 1604253 X 4394786 4508 382872 5124 392504 4002282 813 -7884 -7071 3995211 6034172 399411 7884 407295 5626877 813 813 5627690 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND TEXAS TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 171.063 OF THE TEXAS 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 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 5,124. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE. -7,884. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE. 7,884. GALA 23 448624 289713 158911 324 3398 61853 2150 91186 SAGA 23 271139 151736 119403 25465 7050 33882 24637 28369 3 171076 96339 74737 967 3000 350 1237 77068 890839 537788 353051 26756 13448 96085 28024 196623 360936 -7885 1 WISHES GRANTED 309 503989 2599453 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 0 0 0 0 0 0 0 1 0 SHELBY GILL CHIEF DEVELOPMENT OFFICER (THRU 1/23 100138 0 15725 0 70250 0 3000 0 7511 0 196624 0 0 0 PART I, LINE 7 SHELBY GILL RECEIVED A DAILY INTERIM CEO STIPEND ON TOP OF HER NORMAL ANNUAL SALARY DURING HER TIME AS INTERIM CEO. THE AMOUNT WAS AGREED UPON BY THE EXECUTIVE COMMITTEE OF THE BOARD AND SIGNED INTO CONTRACT BY THE BOARD. THE BOARD ALSO APPROVED A BONUS AND THE AMOUNT WAS INCLUSIVE OF BOTH HER NORMAL SALARY AND HER INTERIM CEO STIPEND. X WISH-RELATED 293 1104309 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 COUNTLESS OTHER POSSIBILITIES DREAMED UP BY THE MAGICAL MIND OF A CHILD. THE MAKE-A-WISH FOUNDATION OF CENTRAL & SOUTH TEXAS GRANTED 309 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,821,754. OF THIS AMOUNT, $374,098 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. 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 IN 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 84% OF WISHES GRANTED, AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 299. THE NUMBER OF WISHES GRANTED DURING THE YEARS ENDED AUGUST 31, 2023, AND 2022 WAS 309 AND 242, 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 THE GOVERNING BOARD, 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 GOVERNING BOARD IN THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE GOVERNING BOARD IN REFERENCE TO THE FOLLOWING MATTERS: (I) FILLING VACANCIES ON, OR INCREASING OR DECREASING THE MEMBERS OF, THE GOVERNING BOARD OR ANY COMMITTEE OF THE GOVERNING BOARD; (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 FOUNDATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 IS REVIEWED AND APPROVED BY THE FOUNDATION'S BOARD TREASURER AND PRESIDENT & CEO. THE DRAFT IS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, WHICH INCLUDES FINANCIAL PROFESSIONALS, FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING BOARD OF DIRECTORS 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 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SERVE AS THE COMPENSATION AND PERSONNEL COMMITTEE THAT EVALUATES THE PERFORMANCE OF THE PRESIDENT & CEO. SPECIFIC GOALS ARE SET FOR THE PRESIDENT & CEO FOR THE FISCAL YEAR AND WERE APPROVED BY THE EXECUTIVE COMMITTEE. THESE GOALS INCLUDED PERFORMANCE IN KEY AREAS: OVERALL CHAPTER FINANCIAL PERFORMANCE (INCLUDES REVENUE/FINANCIAL), WISH GRANTING, TALENT/OPERATIONS AND PERSONNEL DEVELOPMENT. A WEIGHT IS ASSIGNED TO EACH AREA AND IS COMPILED AND DELIVERED BY THE BOARD CHAIR WITH INPUT, REVIEW, AND APPROVAL FROM THE EXEUCTIVE COMMITTEE. THE EXECUTIVE COMMITTEE DETERMINES THE VALUE OF THE INCENTIVE COMPENSATION BASED ON PERFORMANCE IN THE KEY AREAS. 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 OFFICERS AND 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 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 5,124.