2025-02-06T15:33:56-06:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 742357788 MAKE-A-WISH FOUNDATION OF CENTRAL & SOUTH TEXAS MAKE 5123299474 3600 BEE CAVES ROAD 100 WEST LAKE HILLS TX 78746 ANDREA TAURINS CHIEF EXECUTIVE OFFICER 5123299474 2025-02-05 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-02-05 2023 2025-03-06 01:10:19Z ANDREA TAURINS 3600 BEE CAVES ROAD 100 WEST LAKE HILLS TX 78746 5958080 0 X WISH.ORG/CSTX X 1984 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 17 17 32 130 0 0 3968889 4736065 10450 14050 23540 60125 -7668 -24232 3995211 4786008 3103442 2520975 0 0 1577339 1531537 7598 4500 775835 939311 795581 5627690 4852593 -1632479 -66585 4870587 4644805 1980465 1793024 2890122 2851781 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3547040 2520975 14050 SEE SCHEDULE O 3547040 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 17 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TX X ANDREA TAURINS 5123299474 3600 BEE CAVES ROAD 100 WEST LAKE HILLS TX 78746 ANN JEROME PRESIDENT & CEO (THRU 4/26/24) 40.00 X 174247 0 9313 EMILY FRANKE CHIEF DEVELOPMENT OFFICER 40.00 X 108116 0 8792 CHRISTINA SNELL INTERIM PRESIDENT & CEO 40.00 X 22212 0 1328 SETH RANDLE CHAIR 5.00 X X 0 0 0 PETRI DARBY VICE CHAIR 3.00 X X 0 0 0 ANDI RUDA TREASURER 3.00 X X 0 0 0 HEATHER TRAEGER SECRETARY 3.00 X X 0 0 0 AMY KING DIRECTOR 1.00 X 0 0 0 AMY VILLARREAL DIRECTOR 1.00 X 0 0 0 BILL PAUL DIRECTOR 1.00 X 0 0 0 BRIAN SCHWARTZ DIRECTOR 1.00 X 0 0 0 CHATCHAWIN ASSANASEN DIRECTOR 3.00 X 0 0 0 JEFF BENESCH DIRECTOR (THRU 8/16/24) 1.00 X 0 0 0 LORENA KIESER DIRECTOR 1.00 X 0 0 0 MANUEL AZUARA DIRECTOR 1.00 X 0 0 0 MIKE FINKE DIRECTOR 1.00 X 0 0 0 MIKE MILLER DIRECTOR 1.00 X 0 0 0 MONROE MAY DIRECTOR 1.00 X 0 0 0 PETER KRAMER DIRECTOR 1.00 X 0 0 0 RYAN MEYER DIRECTOR 1.00 X 0 0 0 SCOTT SCHNEIDER DIRECTOR 1.00 X 0 0 0 304575 0 19433 2 0 1 0 0 1274 515224 4219567 1175634 4736065 WISH ASSIST FEES 900099 14050 14050 14050 61172 61172 850994 852041 -1047 -1047 -1047 295266 515224 320031 -24765 -24765 OTHER INCOME 900099 533 533 533 4786008 14050 0 35893 2520975 2520975 244184 109471 47956 86757 1075683 475852 213428 386403 33756 14929 6678 12149 82428 43643 14231 24554 95486 42715 18488 34283 86533 86533 4500 4500 9274 9274 42004 3281 34056 4667 20435 20435 67227 32438 15092 19697 53203 12966 9646 30591 158322 82420 26882 49020 8405 1202 3176 4027 9969 1668 1693 6608 813 423 138 252 21163 11005 3598 6560 CHAPTER DUES 276728 193710 38742 44276 MERCHANT FEES 24482 15 24467 BAD DEBT EXPENSE 14745 14745 MEMBERSHIP DUES 2278 327 107 1844 4852593 3547040 529718 775835 194974 148357 2500464 1687546 234732 870178 20 25 3425 36969 150100 168013 108217 82308 36569 25909 920 994 1749383 1706814 4870587 4644805 376212 289725 1604253 1503299 1980465 1793024 X 2624521 1891087 265601 960694 2890122 2851781 4870587 4644805 X -66585 13563 1321 13360 X 0 1 X 1 0 X 3987130 4561485 5635675 3968889 4736065 22889244 3987130 4561485 5635675 3968889 4736065 22889244 131978 22757266 1365 863 2614 25388 61172 91402 151117 278359 366345 353268 295799 1444888 24425534 35700 0.93170 0.94170 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 149,964. 2020 AMOUNT: $ 278,142. 2021 AMOUNT: $ 354,105. 2022 AMOUNT: $ 353,051. 2023 AMOUNT: $ 295,266. OTHER INCOME - 2019 AMOUNT: $ 1,153. 2020 AMOUNT: $ 217. 2021 AMOUNT: $ 12,240. 2022 AMOUNT: $ 217. 2023 AMOUNT: $ 533. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18986 9725 9261 89231 72583 16648 25909 DUE FROM NATIONAL 135902 DUE FROM OTHER CHAPTERS 47869 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 109018 RIGHT-OF-USE ASSETS 1405808 SECURITY DEPOSITS 8217 1706814 DUE TO NATIONAL 19687 DUE TO OTHER CHAPTERS 28260 LEASE LIABILITY 1455352 1503299 X 5164901 13563 336479 13360 363402 4801499 9274 -24765 -15491 4786008 5203242 335158 24765 359923 4843319 9274 9274 4852593 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, 2024 AND 2023. 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 13,360. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE. -24,765. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE. 24,765. AUSTIN GALA 481201 330277 150924 15581 66476 7250 74275 WINE, WOMEN AND SHOES 143321 28931 114390 14893 5600 23184 81489 4 185968 156016 29952 315 4547 1041 25380 810490 515224 295266 30789 10147 89660 8291 181144 320031 -24765 1 WISHES GRANTED 238 435100 2085875 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 0 0 ANN JEROME PRESIDENT & CEO (THRU 4/26/24) 173751 0 0 0 496 0 1800 0 7513 0 183560 0 0 0 X WISH-RELATED 252 1173502 FAIR VALUE X SPECIAL EVENTS 127 2132 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 238 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,860,891. OF THIS AMOUNT, $313,851 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 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 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SERVE AS THE COMPENSATION AND PERSONNEL COMMITTEE THAT EVALUATES THE PERFORMANCE OF THE CEO. SPECIFIC GOALS ARE SET FOR THE 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 EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE DETERMINES THE VALUE OF THE INCENTIVE COMPENSATION BASED ON PERFORMANCE IN THE KEY AREAS. THE CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTENT 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 HOT 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 CEO, ARE DECIDED BY THE 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/OR ECONOMIC CONDITIONS AS A COST OF LIVING INCREASE. 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 13,360.