2024-07-08T09:42:17-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 742850325 MAKE-A-WISH FOUNDATION OF THE RIO GRANDE VALLEY MAKE 9566869474 1801 S 2ND STREET 405 MCALLEN TX 785031279 REBECCA RAMIREZ GEARHART PRESIDENT & CEO 9566869474 2024-06-27 1 REBECCA RAMIREZ GEARHART XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z REBECCA RAMIREZ GEARHART 1801 S 2ND STREET 405 MCALLEN TX 785031279 1224148 0 X WISH.ORG/RGV X 1997 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 18 18 3 25 0 0 849330 1046114 2700 1500 36069 44933 14290 33717 902389 1126264 357175 602961 0 0 258056 301333 0 0 44333 106186 185783 721417 1090077 180972 36187 1532431 1617111 46486 92307 1485945 1524804 X THE MAKE-A-WISH FOUNDATION OF THE RIO GRANDE VALLEY CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 831040 602961 1500 SEE SCHEDULE O. 831040 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 3 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TX X REBECCA RAMIREZ GEARHART 9566869474 1801 S 2ND STREET 405 MCALLEN TX 785031279 DANIEL G GURWITZ PRESIDENT 1.00 X X 0 0 0 JOSE MARTINEZ-SOTO PRESIDENT ELECT 1.00 X X 0 0 0 CRISELDA BERNAL-MONCAYO VICE PRESIDENT 1.00 X X 0 0 0 AARON THORBURN TREASURER 1.00 X X 0 0 0 MEGHAN REID SECRETARY 1.00 X X 0 0 0 DAVID ARMSTRONG DIRECTOR 1.00 X 0 0 0 GILBERT ENRIQUEZ DIRECTOR 1.00 X 0 0 0 APRIL FLOWERS DIRECTOR 1.00 X 0 0 0 DUSTIN C HOOVER DIRECTOR 1.00 X 0 0 0 LESLIE M LEWIS DIRECTOR 1.00 X 0 0 0 JOHN M ORTEGA DIRECTOR 1.00 X 0 0 0 PRIYANKA PATEL DIRECTOR 1.00 X 0 0 0 CELINA CASAS DIRECTOR 1.00 X 0 0 0 MONICA GARZA DIRECTOR 1.00 X 0 0 0 LEIGH ANN GUTIERREZ DIRECTOR 1.00 X 0 0 0 KLAIRE DUFF DIRECTOR 1.00 X 0 0 0 JAY CORTEZ DIRECTOR 1.00 X 0 0 0 MISTY MARTIN DIRECTOR 1.00 X 0 0 0 REBECCA RAMIREZ GEARHART CEO 40.00 X 120803 0 11164 120803 0 11164 1 0 0 0 0 368619 677495 300073 1046114 WISH ASSIST FEE 900099 1500 1500 1500 44933 44933 97844 368619 97884 -40 -40 30000 0 30000 30000 OTHER REVENUE 900099 3757 3757 3757 1126264 1500 0 78650 602961 602961 136240 68120 61308 6812 116217 58108 52298 5811 4151 2075 1868 208 25709 12855 11569 1285 19016 9508 8557 951 38848 38848 7420 7420 1836 255 1580 1 93 93 26547 21643 3499 1405 6183 2510 2683 990 9186 1070 7111 1005 10157 6 5286 4865 730 730 714 357 321 36 CHAPTER DUES 72767 50937 10187 11643 MERCHANT FEES 8864 8864 MEMBERSHIP DUES 2438 635 1439 364 1090077 831040 214704 44333 214443 175312 8614 31653 76383 130 198 11894 7819 22906 10050 24341 22675 724 1666 1224106 1255755 65706 42183 1532431 1617111 43148 59733 3338 32574 46486 92307 X 1453292 1462421 32653 62383 1485945 1524804 1532431 1617111 36187 -6179 8851 0 X 0 1 X 1 0 X 622397 327219 341225 849330 1046114 3186285 622397 327219 341225 849330 1046114 3186285 49230 3137055 89172 82370 65113 44466 44933 326054 18554 14419 32973 66932 2079 140447 131601 341059 3886371 6300 0.80720 0.79090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 37,726. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 110,447. 2022 AMOUNT: $ 97,844. GROSS GAMING REVENUE - 2018 AMOUNT: $ 29,206. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 30,000. 2022 AMOUNT: $ 30,000. OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 2,079. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 3,757. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24341 22675 1666 1666 DUE TO NATIONAL 24166 DUE TO OTHER CHAPTERS 8408 32574 X 1242168 -6179 129463 123284 1118884 7420 -40 7380 1126264 1203309 120612 40 120652 1082657 7420 7420 1090077 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). 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 -40. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 40. EVENING OF WISHES GALA 429742 345034 84708 446 17976 42828 8000 15458 ANNIVERSARY PARTY 17726 10840 6886 1000 5204 0 682 1 18995 12745 6250 1655 927 3708 466463 368619 97844 446 20631 48959 8000 19848 97884 -40 30000 1 1.00000 30000 30000 TX 1 0 0 0 1.00000 0.00000 REBECCA RAMIREZ GEARHART 1801 S 2ND STREET SUITE 405 MCALLEN TX 75803 0 DANIEL GURWITZ 0 OVERSEE EVENT X 0 1 WISHES GRANTED 78 77975 524986 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 WISH RELATED 127 291526 FMV X SPECIAL EVENTS 6 8547 FMV 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. MAKE-A-WISH FOUNDATION OF THE RIO GRANDE VALLEY GRANTED 78 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $924,178. OF THIS AMOUNT, $120,612 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 OF THE BOARD OF DIRECTORS INCLUDE THE CHAIR, INCOMING CHAIR, VICE CHAIR, TREASURER, AND SECRETARY. THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES, 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 BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE SHALL 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 ORGANIZATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WILL BE REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO AND FINANCE COMMITTEE. A COMPLETE COPY OF THE FINAL RETURN WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD SUBSEQUENT TO THE COMMITTEES' 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 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 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 FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES BESIDES THE PRESIDENT & CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.