2024-06-24T15:02:22-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 742392822 MAKE-A-WISH FOUNDATION OF UTAH INC MAKE 8012629474 771 EAST WINCHESTER SALT LAKE CITY UT 841077564 DANIEL DUDLEY PRESIDENT & CEO 8012629474 2024-06-23 1 DANIEL DUDLEY 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MAKE-A-WISH UTAH DANIEL DUDLEY 771 EAST WINCHESTER SALT LAKE CITY UT 841077564 7003652 0 X WWW.UTAH.WISH.ORG X 1985 UT CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 17 270 0 0 3656489 6752862 5550 5850 210399 -69393 270 0 3872708 6689319 2016276 2679684 0 0 1268404 1376079 0 0 425770 510433 621549 3795113 4677312 77595 2012007 8516334 10913325 271461 320124 8244873 10593201 X THE MAKE-A-WISH FOUNDATION OF UTAH CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3604875 2679684 5850 SEE SCHEDULE O. 3604875 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X CAITLIN TURSIC 8012629474 771 EAST WINCHESTER SALT LAKE CITY UT 841077564 JARED PERRY PRESIDENT/CEO (THRU 5/12/2023) 40.00 X 245903 0 32214 DANIEL DUDLEY PRESIDENT/CEO (BEGAN 6/20/2023) 40.00 X 138060 0 23694 CAITLIN TURSIC CHIEF FINANCE & OPERATIONS OFFICER 40.00 X 114140 0 9839 HILARIE WOOLLEY CHIEF PROGRAM OFFICER 40.00 X 90943 0 8889 TODD HEINER CHAIR 6.00 X X 0 0 0 JEFF SMITH VICE CHAIR 6.00 X X 0 0 0 JUDY COPIER TREASURER 6.00 X X 0 0 0 KEVIN BRUDER TREASURER (THRU 1/01/2023) 6.00 X X 0 0 0 ROB SHELTON SECRETARY 6.00 X X 0 0 0 RICHARD REED SECRETARY (THRU 1/01/2023) 6.00 X X 0 0 0 TARA THUE DIRECTOR 3.00 X 0 0 0 BILL FLURRY DIRECTOR 3.00 X 0 0 0 DAN HATCH DIRECTOR 3.00 X 0 0 0 HEATHER KAHLERT DIRECTOR 3.00 X 0 0 0 KAMERON LEON DIRECTOR 3.00 X 0 0 0 KYLE HUNTER DIRECTOR 3.00 X 0 0 0 LINDSEY FLORES DIRECTOR 3.00 X 0 0 0 MARY WOODWARD DIRECTOR 3.00 X 0 0 0 MEGAN BONHAM DIRECTOR 3.00 X 0 0 0 MIKE SKALLA DIRECTOR 3.00 X 0 0 0 PAUL WALKER DIRECTOR 3.00 X 0 0 0 SKIP WILSON DIRECTOR (THRU 1/01/2023) 3.00 X 0 0 0 SPENCE HOOLE DIRECTOR 3.00 X 0 0 0 TAMMY CRAYK-SMITH DIRECTOR 3.00 X 0 0 0 YASHODA CLARK DIRECTOR 3.00 X 0 0 0 ZANDRA ANDERSON DIRECTOR 3.00 X 0 0 0 589046 0 74636 3 0 1 0 0 6752862 973381 6752862 WISH ASSIST FEES 900099 5850 5850 5850 102102 102102 142838 314302 31 -171464 -31 -171495 -171495 6689319 5850 0 -69393 2679684 2679684 653008 293853 222023 137132 535282 236349 183955 114978 11098 4939 3889 2270 93748 41852 32574 19322 82943 37142 28582 17219 4480 4480 30007 30007 10804 4870 476 5458 13912 5801 3436 4675 29369 15459 3202 10708 23328 3273 16450 3605 40427 29081 7464 3882 28870 833 19837 8200 67502 18220 16762 32520 72941 37067 20809 15065 NATIONAL DUES 261295 188620 38619 34056 MISCELLANEOUS 32794 7774 13519 11501 MERCHANT FEES 3272 53 30 3189 MEMBERSHIP DUES 2548 5 553 1990 4677312 3604875 646667 425770 601384 1670997 95526 95892 2053447 2823147 1505 2430 4908 1568 226507 93483 2777462 1195843 1625166 1581619 3829136 4569768 78755 74421 8516334 10913325 241405 229042 30056 91082 271461 320124 X 2804449 3254311 5440424 7338890 8244873 10593201 8516334 10913325 2012007 333205 3116 0 X X 0 1 X 1 0 X 5618687 2928663 5725678 3656489 6752862 24682379 5618687 2928663 5725678 3656489 6752862 24682379 659252 24023127 54280 63850 49586 75289 102102 345107 70 1664 7908 270 9912 25037398 17800 0.95950 0.97780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 70. 2019 AMOUNT: $ 1,664. 2020 AMOUNT: $ 7,908. 2021 AMOUNT: $ 270. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3229591 1125000 111365 4465956 3490642 225000 -486051 3229591 2690276 450000 350366 3490642 2524823 165453 2690276 89265 2264200 171358 2524823 0.00000 0.92100 0.07900 0 0 450249 450249 2136640 1052416 1084224 190573 143427 47146 1581619 DUE TO NATIONAL 4626 DUE TO OTHER CHAPTERS 67258 LEASE LIABILITY - FINANCING 19198 91082 X 7614353 333205 621836 955041 6659312 30007 30007 6689319 5266025 618720 618720 4647305 30007 30007 4677312 PART V, LINE 4: THE ENDOWMENT FUND WAS CREATED BY PERMANENTLY RESTRICTED DONOR FUNDS. INCOME FROM THE ENDOWMENT IS RESTRICTED FOR THE USE IN THE FOUNDATION'S WISH GRANTING ACTIVITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND UTAH INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 59-7-102 OF THE UTAH 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. 1 WISHES GRANTED 238 327282 2352402 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF UTAH DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE CHIEF PROGRAMS OFFICER AND APPROVED BY THE CFO AND/OR CEO. ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION (I.E. INVOICES) WHICH IS RETAINED BY THE CHAPTER. X X X 0 0 0 0 0 0 0 1 0 JARED PERRY PRESIDENT/CEO (THRU 5/12/2023) 185903 0 60000 0 0 0 5911 0 26303 0 278117 0 0 0 DANIEL DUDLEY PRESIDENT/CEO (BEGAN 6/20/2023) 113060 0 25000 0 0 0 3547 0 20147 0 161754 0 0 0 PART I, LINE 7 THE CEO AND STAFF RECEIVED A BONUS BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR, THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS PACKAGE FOR THE FISCAL YEAR. X WISH RELATED 302 883712 FMV X OTHER 36 89669 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A MAKE-A-WISH UTAH GRANTS ONE PERSONAL, HEARTFELT WISH TO MEDICALLY-ELIGIBLE CHILDREN BETWEEN AGES 2.5 AND 18 WHO HAVE A CRITICAL ILLNESS AS DETERMINED BY THEIR PHYSICIAN. IN FISCAL YEAR 2023, 238 WISHES WERE GRANTED, AND 255 CHILDREN WERE IN THE WISH PIPELINE AT THE END OF THE FISCAL YEAR. WISH GRANTING NOT ONLY IMPACTS WISH FAMILIES BUT ALSO VOLUNTEERS, DONORS, AND COMMUNITY PARTNERS. MAKE-A-WISH UTAH PROVIDES LOCAL PLANNING, LOGISTICS, AND SUPPORT FOR CHILDREN VISITING UTAH FROM ANOTHER STATE TO FULFILL A WISH. THE ORGANIZATION MANAGES AN EXTENSIVE VOLUNTEER PROGRAM THAT PROVIDES TRAINING AND DEVELOPMENT TO VOLUNTEERS WHO HELP GRANT WISHES AND SUPPORT THE ORGANIZATION IN VARIOUS WAYS. A MEDICAL OUTREACH PROGRAM DEVELOPS REFERRALS OF MEDICALLY-ELIGIBLE CHILDREN FROM HEALTHCARE PROVIDERS AT HOSPITALS AND CLINICS. THE DIRECT COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,151,256, OF WHICH $1,467,955 WAS CONTRIBUTED BY DONORS WHO PROVIDED IN-KIND CONTRIBUTIONS FOR WISH GRANTING. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND DIRECT WISH EXPENSES. HOWEVER, FOR FORM 990, THE IRS REQUIRES THE $618,720 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 1A THERE EXIST COMMITTEES THAT 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) FILL 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 THESE BYLAWS OR THE ARTICLES OF INCORPORATION; OR (III) ANY MATTERS PROHIBITED BY LAW. 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 CFO. THE DRAFT RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S REVIEW, 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 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 15 THE CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST LOCAL AND REGIONAL SALARY LEVELS FOR NONPROFIT CEOS BASED ON THE BOARD'S FAMILIARITY WITH THESE POSITIONS. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. 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 AND MARKET RATES. THIS PROCESS WAS LAST PERFORMED 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 UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.