2024-06-21T12:03:41-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 382505812 MAKE-A-WISH FOUNDATION OF MICHIGAN MAKE 7349948620 20750 CIVIC CENTER DRIVE 180 SOUTHFIELD MI 48076 MICHAEL HULL PRESIDENT & CEO 7349948620 2024-06-18 1 MICHAEL HULL XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X MICHAEL HULL 20750 CIVIC CENTER DRIVE 180 SOUTHFIELD MI 48076 16142375 0 X WWW.MICHIGAN.WISH.ORG X 1984 MI TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 24 24 55 1085 0 0 9321189 10449771 2050 4800 215989 155065 -193382 -98810 9345846 10510826 2969903 4824518 0 0 3147104 3356777 77500 0 1625662 1766267 1872495 7960774 10053790 1385072 457036 11045814 11914402 666412 944191 10379402 10970211 X MAKE-A-WISH FOUNDATION OF MICHIGAN CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6808034 4824518 4800 SEE SCHEDULE O 6808034 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 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 28 0 1 55 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X MICHAEL HULL 7349948620 20750 CIVIC CENTER DRIVE 180 SOUTHFIELD MI 48076 ROBERT CASALOU CHAIR 3.00 X X 0 0 0 DENISE CHRISTY VICE CHAIR 2.00 X X 0 0 0 JOHN LALLO VICE CHAIR OF STRATEGY 2.00 X X 0 0 0 PHIL BOCKETTI TREASURER 2.00 X X 0 0 0 TODD VAN TOL SECRETARY 2.00 X X 0 0 0 JASON BEAUCH DIRECTOR 1.00 X 0 0 0 W NOBLE BILLINGSLEY DIRECTOR 1.00 X 0 0 0 DIRK BLOEMENDAAL DIRECTOR 1.00 X 0 0 0 DAVID CARROLL DIRECTOR 1.00 X 0 0 0 ELLYN DAVIDSON DIRECTOR 1.00 X 0 0 0 DONNA DOLEMAN DICKERSON DIRECTOR 1.00 X 0 0 0 LUANN THOMAS-EWALD DIRECTOR 1.00 X 0 0 0 BRAD HEMKER DIRECTOR 1.00 X 0 0 0 TINA KANIS DIRECTOR 1.00 X 0 0 0 MIKE LOMONACO DIRECTOR 1.00 X 0 0 0 HAL OSTROW DIRECTOR 1.00 X 0 0 0 MANTHAN PANDIT DIRECTOR 1.00 X 0 0 0 ROLAND PASCUA DIRECTOR 1.00 X 0 0 0 NEELE PERSCHBACHER DIRECTOR 1.00 X 0 0 0 JON POPE DIRECTOR 1.00 X 0 0 0 KEN STANECKI DIRECTOR 1.00 X 0 0 0 MEG MILLER WILLIT DIRECTOR 1.00 X 0 0 0 CHARLIE WONDERGEM DIRECTOR 1.00 X 0 0 0 GREGORY YANIK MD DIRECTOR 1.00 X 0 0 0 JON ALBERT DIRECTOR (THRU 5/31/23) 1.00 X 0 0 0 MICHAEL HULL PRESIDENT & CEO 50.00 X 225675 0 17164 ELLIE WILCOX MANAGING DIRECTOR, LEADERSHIP GIVING 40.00 X 102857 0 23163 SARA THOMPSON FORMER CDO (THRU 5/2022) 45.00 X 100343 0 14457 428875 0 54784 3 1 1 0 0 24695 2364241 8060835 1939860 10449771 WISH ASSIST FEES 900099 4800 4800 4800 127880 127880 4883941 4852973 3783 30968 -3783 27185 27185 626977 2364241 774793 -147816 -147816 OTHER INCOME 900099 49006 49006 49006 10510826 4800 0 56255 4824518 4824518 299043 103972 91099 103972 2459531 861486 736560 861485 66939 23428 20082 23429 319412 104060 111292 104060 211852 74148 63556 74148 2963 2963 98560 98560 11785 11785 155714 43005 91293 21416 12806 879 11 11916 268259 116922 64063 87274 78231 15292 28653 34286 252276 88054 76168 88054 62581 2771 50002 9808 82740 4953 55976 21811 520 174 154 192 17305 5360 5000 6945 CHAPTER DUES 747331 538078 112100 97153 MERCHANT FEES 43484 43484 BAD DEBT EXPENSE 35150 35150 MEMBERSHIP DUES 2790 934 777 1079 10053790 6808034 1620094 1625662 4041677 2167528 150109 3113014 3570569 2791885 1940 984 62840 8808 253415 228070 224944 166456 33193 58488 2826208 3113826 105863 431799 11045814 11914402 572244 612920 7700 94168 323571 666412 944191 X 6682198 8271311 3697204 2698900 10379402 10970211 11045814 11914402 457036 113026 20747 0 X 0 1 X 1 0 X 8730901 9325920 9777852 9321189 10449771 47605633 8730901 9325920 9777852 9321189 10449771 47605633 1288636 46316997 124377 96540 89598 150530 127880 588925 1189879 353660 65480 675010 675983 2960012 51154570 11350 0.90540 0.90740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 1,179,552. 2019 AMOUNT: $ 348,870. 2020 AMOUNT: $ 63,412. 2021 AMOUNT: $ 671,423. 2022 AMOUNT: $ 626,977. GROSS GAMING REVENUE - 2018 AMOUNT: $ 8,650. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. OTHER INCOME - 2018 AMOUNT: $ 1,677. 2019 AMOUNT: $ 4,790. 2020 AMOUNT: $ 2,068. 2021 AMOUNT: $ 3,587. 2022 AMOUNT: $ 49,006. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104224 17832 17832 104224 104224 6747 6747 104224 104224 36069 36069 104224 104224 17832 17832 104224 104224 2184 2184 104224 0.00000 1.00000 0.00000 1 0 26634 80 26554 198310 166376 31934 58488 DUE TO NATIONAL 7119 DUE TO OTHER CHAPTERS 119485 LEASE LIABILITY - FINANCING 6655 LEASE LIABILITY - OPERATING 190312 323571 X 11515114 113026 755231 868257 10646857 11785 -147816 -136031 10510826 10924305 734484 147816 882300 10042005 11785 11785 10053790 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL FUND ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING DONOR-RESTRICTED ENDOWMENT FUNDS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MICHIGAN TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 208.1207 OF THE STATE OF MICHIGAN. 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 -147,816. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 147,816. WISH A MILE 1561619 1236678 324941 32969 30356 95045 1200 165371 WISH BALL GRAND RAPIDS 544933 377692 167241 1339 10840 108623 8492 37947 10 884666 749871 134795 2018 113975 2216 0 164402 2991218 2364241 626977 36326 155171 205884 9692 367720 774793 -147816 1 WISHES GRANTED 475 503407 4321111 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 X X 0 0 0 0 0 0 0 0 0 MICHAEL HULL PRESIDENT & CEO 225675 0 0 0 0 0 0 0 17164 0 242839 0 0 0 SARA THOMPSON FORMER CDO (THRU 5/2022) 100343 0 0 0 0 0 5017 0 9440 0 114800 0 0 0 X 4 52700 FMV X WISH-REALTED 638 1882700 FAIR VALUE X SPECIAL EVENTS 4 4460 FAIR VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REPRESENTS 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 MAKEAWISH FOUNDATION OF MICHIGAN GRANTED 475 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $7,497,158. OF THIS AMOUNT, $689,120 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED INKIND 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 EXECUTIVE COMMITTEE HAS PERMISSION TO ACT WITH FULL BOARD OF DIRECTORS AUTHORITY, PROVIDED THE EXECUTIVE COMMITTEE SUBMIT A COMPLETE REPORT TO THE BOARD OF DIRECTORS REGARDING ANY ACTION TAKEN ON BEHALF OF THE BOARD OF DIRECTORS. 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. THE FORM 990 WAS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL AND BUSINESS PROFESSIONALS, FOR REVIEW AND COMMENTS. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD 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, 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 15 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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EMPLOYEES' IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED SALARY BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST COMPLETED IN FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.