2024-06-04T11:13:45-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 820408150 MAKE-A-WISH FOUNDATION OF IDAHO MAKE 2083459474 310 W IDAHO STREET BOISE ID 83702 JANIE BEST PRESIDENT & CEO 2083459474 2024-05-31 1 JANIE BEST XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-05-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JANIE BEST 310 W IDAHO STREET BOISE ID 83702 2721777 0 X IDAHO.WISH.ORG X 1986 ID TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 13 13 10 51 0 0 1938889 2210605 0 300 110921 100840 -33720 -54774 2016090 2256971 912583 1323860 0 0 623499 703693 1000 869 348764 344376 397448 1881458 2425870 134632 -168899 3110858 3199352 144295 238327 2966563 2961025 X THE MAKE-A-WISH FOUNDATION OF IDAHO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1863233 1323860 300 SEE SCHEDULE O. 1863233 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 17 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 ID X X RENEE BEAL 2083459474 310 W IDAHO STREET BOISE ID 83702 BRAD CHRISTENSEN CHAIR 1.00 X X 0 0 0 ABBY BLACK VICE CHAIR 1.00 X X 0 0 0 EDWARD GULLEY TREASURER 1.00 X X 0 0 0 JASON HOVER SECRETARY 1.00 X X 0 0 0 RYAN DONAHUE DIRECTOR 1.00 X 0 0 0 TRAVIS GERHARD DIRECTOR 1.00 X 0 0 0 GRANT PORTER DIRECTOR 1.00 X 0 0 0 MATT BAUSCHER DIRECTOR 1.00 X 0 0 0 NICK SCHLEKEWAY DIRECTOR 1.00 X 0 0 0 LORI HARPER DIRECTOR 1.00 X 0 0 0 BREANNE SIMPLOT DIRECTOR 1.00 X 0 0 0 SAMANTHA SCHMITT DIRECTOR 1.00 X 0 0 0 MARK MCGUIRE DIRECTOR 1.00 X 0 0 0 JAMES BALL DIRECTOR (THRU 12/31/22) 1.00 X 0 0 0 JANIE BEST PRESIDENT & CEO 40.00 X 134077 0 9612 134077 0 9612 1 0 0 0 0 15608 564914 1630083 628320 2210605 WISH ASSIST FEES 900099 300 300 300 69148 69148 382172 350480 31692 31692 31692 59552 564914 114326 -54774 -54774 2256971 300 0 46066 1323860 1323860 143550 76412 17271 49867 455723 243986 52586 159151 11875 6109 1768 3998 44412 23040 6304 15068 48133 25029 6739 16365 37535 37535 869 869 17169 17169 8847 3206 3656 1985 20008 7377 12631 69781 20809 12828 36144 22472 3248 8408 10816 5728 2978 803 1947 23535 3849 14923 4763 13153 1081 9149 2923 444 237 52 155 6273 3262 878 2133 CHAPTER DUES 168530 117971 23594 26965 MERCHANT FEES 2400 2400 MEMBERSHIP DUES 1573 779 210 584 2425870 1863233 213873 348764 5000 425895 156174 212153 320832 85 8259 28288 47664 71185 99596 88559 13412 11037 2281829 2567658 72720 43926 44093 3110858 3199352 114706 140097 29589 98230 144295 238327 X 2095580 1945521 870983 1015504 2966563 2961025 3110858 3199352 -168899 162143 1218 0 X 0 1 X 1 0 X 1742259 1935308 1747126 1938889 2210605 9574187 1742259 1935308 1747126 1938889 2210605 9574187 14226 9559961 47589 47189 45593 82601 69148 292120 54234 86962 30443 56211 59552 287402 10153709 900 0.94150 0.93590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 53,954. 2019 AMOUNT: $ 86,962. 2020 AMOUNT: $ 30,443. 2021 AMOUNT: $ 56,211. 2022 AMOUNT: $ 59,552. OTHER INCOME - 2018 AMOUNT: $ 280. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 761325 76608 17750 820183 884691 -103658 19708 761325 715524 183910 14743 884691 645901 87076 17453 715524 661275 550 15924 645901 0.15214 0.44832 0.39954 0 0 42317 42317 0 57279 46242 11037 11037 DUE TO NATIONAL 65602 DUE TO OTHER CHAPTERS 27155 LEASE LIABILITY - FINANCING 5473 98230 X 2872781 162143 416062 578205 2294576 17169 -54774 -37605 2256971 2878319 414844 54774 469618 2408701 17169 17169 2425870 PART V, LINE 4: THE INCOME GENERATED FROM THE ENDOWMENT FUND IS TO FUND WISHES INTO PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND IDAHO STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE IDAHO 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 IDAHO STATE JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -54,774. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 54,774. SERVING UP WISHES 468961 419133 49828 143 24657 56649 WALK FOR WISHES BOISE 53801 49691 4110 665 500 8012 7 101704 96090 5614 1709 100 21891 624466 564914 59552 2517 24757 500 86552 114326 -54774 1 WISHES GRANTED 127 222061 1101799 FMV TRAVEL, M&E, 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 5223 FMV X WISH-RELATED 144 595782 FMV X SPECIAL EVENTS 25 27315 FMV 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 MAKE-A-WISH FOUNDATION OF IDAHO GRANTED 127 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,165,692. OF THIS AMOUNT, $300,129 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 EXECUTIVE COMMITTEE SHALL, AT A MINIMUM, CONSIST OF THE CHAIR OF THE BOARD, WHO SHALL BE ITS CHAIRPERSON, IMMEDIATE PAST CHAIR, CHAIR ELECT, SECRETARY, TREASURER, AND THE CHIEF EXECUTIVE OFFICER. THEY MAY ACT ON BEHALF OF THE FOUNDATION FOR ITS DAY TO DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION, REPORTING THEIR ACTIONS TO THE BOARD AT EACH MEETING OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE CHARGED WITH SUBMITTING TO THE BOARD FOR ITS CONSIDERATION, RESOLUTIONS CONCERNING ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATIONS OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED AND APPROVED BY THE FOUNDATION'S PRESIDENT/CEO. THE RETURN IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS 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 MANAGER 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 CONFLICT 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, 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. 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. 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 BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST AND ON ITS WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION.