2025-02-24T17:49:03-06:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 541429614 MAKE-A-WISH FOUNDATION OF GREATER VIRGINIA MAKE 8042179474 2810 N PARHAM ROAD 302 RICHMOND VA 23294 SHERI LAMBERT PRESIDENT & CEO 8042179474 2025-02-20 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-02-20 2023 2025-03-06 01:10:19Z SHERI LAMBERT 2810 N PARHAM ROAD 302 RICHMOND VA 23294 4073101 0 X WISH.ORG/VA X 1987 VA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 18 150 0 0 3385757 3703747 300 0 28549 90141 -14931 8208 3399675 3802096 1328439 1767034 0 0 1127951 1249168 1126 1088 607845 482493 524878 2940009 3542168 459666 259928 1801002 2310958 251653 528210 1549349 1782748 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2545722 1767034 0 SEE SCHEDULE O. 2545722 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 1 18 1 0 0 0 0 0 1 1 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 0 0 VA X X SHERI LAMBERT 8042179474 2810 N PARHAM ROAD 302 RICHMOND VA 23294 SHERI LAMBERT PRESIDENT AND CEO 40.00 X 215814 0 27310 SCOTT MERITHEW CHAIR 2.00 X X 0 0 0 MICHAEL GALLAGHER VICE CHAIR 2.00 X X 0 0 0 DONNA HILDERBRAND TREASURER (THRU 8/20/24) 2.00 X X 0 0 0 SHANNON SHOWALTER SECRETARY 2.00 X X 0 0 0 BARBARA MCCARTHY DIRECTOR (THRU 6/14/24) 1.00 X 0 0 0 BILL HOWARD DIRECTOR 1.00 X 0 0 0 BRENDA WISE DIRECTOR 1.00 X 0 0 0 CATHY KEIGER DIRECTOR 1.00 X 0 0 0 DOMENICA ESTES DIRECTOR 1.00 X 0 0 0 DR DANIEL TREY LEE DIRECTOR 1.00 X 0 0 0 DR MICHAEL HAINSTOCK DIRECTOR 1.00 X 0 0 0 JEFF MARKLIN DIRECTOR 1.00 X 0 0 0 JOSEPH SCARPA DIRECTOR 1.00 X 0 0 0 KERRI CARTER MD DIRECTOR 1.00 X 0 0 0 LINDSEY GELFAND DIRECTOR 1.00 X 0 0 0 MARK HUTCHINSON DIRECTOR 1.00 X 0 0 0 MEREDITH THROWER DIRECTOR 1.00 X 0 0 0 MIKE PRESSENDO DIRECTOR 1.00 X 0 0 0 SABRINA SMITH DIRECTOR 1.00 X 0 0 0 SEAN HICKS DIRECTOR 1.00 X 0 0 0 SHANTELLE L BROWN DIRECTOR (THRU 10/26/23) 1.00 X 0 0 0 WILL CROPPER DIRECTOR 1.00 X 0 0 0 215814 0 27310 1 0 1 0 0 13647 467342 3222758 835551 3703747 15084 15084 208574 133517 75057 75057 75057 137488 467342 137488 0 8208 0 8208 8208 3802096 0 0 98349 180000 180000 1587034 1587034 257319 110647 54037 92635 839533 360999 176302 302232 41311 17764 8675 14872 34507 14838 7247 12422 76498 32894 16065 27539 5 5 47333 47333 1088 1088 899 899 35168 11808 14859 8501 4453 4453 89303 41234 8812 39257 22436 6535 2514 13387 73408 31565 15416 26427 11124 889 3295 6940 6909 566 1990 4353 686 295 144 247 7313 3144 1536 2633 355 131 64 160 NATIONAL DUES 206010 144207 28841 32962 MERCHANT FEES 14086 14086 MEMBERSHIP DUES 2890 1172 572 1146 BAD DEBT 2500 2500 3542168 2545722 388601 607845 187964 248598 860550 1181474 135 558 51621 61031 94049 77606 41768 31370 9168 10398 407626 324154 189889 407139 1801002 2310958 98643 159167 51124 30900 101886 338143 251653 528210 X 766767 927150 782582 855598 1549349 1782748 1801002 2310958 259928 -43186 16657 0 X 0 1 X 1 0 X 2185619 2118846 2357272 3385757 3703747 13751241 2185619 2118846 2357272 3385757 3703747 13751241 341050 13410191 15476 13158 14222 16651 15084 74591 46179 13063 29168 28787 145696 262893 14088725 1700 0.95180 0.95600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 41,550. 2020 AMOUNT: $ 12,107. 2021 AMOUNT: $ 28,672. 2022 AMOUNT: $ 28,787. 2023 AMOUNT: $ 137,488. OTHER REVENUE - 2019 AMOUNT: $ 2,369. 2020 AMOUNT: $ 956. 2021 AMOUNT: $ 496. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. GROSS GAMING REVENUE - 2019 AMOUNT: $ 2,260. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 8,208. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111288 19438 130726 108353 8986 6051 111288 100667 35000 -18469 8845 108353 83867 16800 100667 74857 9010 83867 0.00000 0.64970 0.35030 0 0 5255 5255 0 36513 26115 10398 10398 DUE FROM NATIONAL 89601 SECURITY DEPOSIT 5425 RIGHT-OF-USE ASSETS 312113 407139 DUE TO NATIONAL 9461 DUE TO OTHER CHAPTERS 13665 LEASE LIABILITY 315017 338143 X 4252232 -43186 494221 451035 3801197 899 899 3802096 4018833 477564 477564 3541269 899 899 3542168 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE RESOURCES TO GRANT THE WISHES OF CHILDREN WITH CRITICAL ILLNESS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND VIRGINIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 58.1 OF THE VIRGINIA 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. WISH BALL 247115 135787 111328 14479 61529 19698 15622 TRAILBLAZE 121699 99014 22685 903 11097 6931 3754 5 236016 232541 3475 2864 218 225 168 604830 467342 137488 18246 72626 7149 19923 19544 137488 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVENUE 400 PHOENIX AZ 85016 860481941 501(C)(3) 180000 0 WISH FULFILLMENT FUND 1 0 WISHES GRANTED 193 251812 1335222 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: CHAPTERS WITH CAPACITY CAN GRANT WISHES FOR PEER CHAPTERS WHO ARE FACING LIMITATIONS TO MEET THEIR LOCAL WISH GRANTING DEMAND. THESE CHAPTERS PROVIDING THE WISH RELIEF, ARE PAID AN AMOUNT EQUIVALENT TO THE AVERAGE COST OF A WISH. UNDER THIS PROGRAM, THE FOUNDATION PAID TO FACILITATE THE GRANTING OF WISHES ON THE FOUNDATION'S BEHALF. 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 1 0 SHERI LAMBERT PRESIDENT AND CEO 197511 0 16577 0 1726 0 9519 0 17791 0 243124 0 0 0 PART I, LINE 7 INCENTIVE AMOUNTS BASED ON MET CRITERIA OF THE PLAN ARE PRESENTED TO THE BOARD CHAIR AND EXECUTIVE COMMITTEE, WHO THEN MADE RECOMMENDATIONS AND APPROVAL FOR INCENTIVE COMPENSATION, AS REFLECTED IN OUR MINUTES. X 2 107380 FMV X WISH-RELATED 245 691000 FMV X SPECIAL EVENTS 52 26588 FMV X OTHER 16 10583 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. THE MAKE-A-WISH FOUNDATION OF GREATER VIRGINIA GRANTED 193 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,824,000. OF THIS AMOUNT, $278,278 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 EXECUTIVE COMMITTEE: THE PURPOSE OF THE EXECUTIVE COMMITTEE IS TO LEAD THE BOARD OF DIRECTORS OF MAKE-A-WISH GREATER VIRGINIA IN THE ORDERLY AND FAIR GOVERNANCE OF MAKE-A-WISH GREATER VIRGINIA BY, AMONG OTHER THINGS, ACTING ON BEHALF OF THE BOARD WITHIN THE SCOPE OF THE COMMITTEE'S AUTHORITY AND OVERSEEING THE FUNCTIONS, OPERATIONS, AND ACTIVITIES OF THE BOARD AND ITS COMMITTEES. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE BOARD CHAIR, THE VICE-CHAIR(S), THE IMMEDIATE PAST-CHAIR, THE SECRETARY AND TREASURER OF THE CORPORATION. THE BOARD MAY ALSO APPOINT ONE OR MORE ADDITIONAL DIRECTORS TO SERVE AS AT-LARGE MEMBERS OF THE EXECUTIVE COMMITTEE IN ITS DISCRETION AND FOR SUCH TERM OR TERMS AS THE BOARD SHALL DEEM APPROPRIATE. THE PRESIDENT/CEO SHALL BE A NON-VOTING EX OFFICIO MEMBER OF THE COMMITTEE, AND SHALL BE INVITED TO ATTEND ALL COMMITTEE MEETINGS EXCEPT THOSE WHERE HER/HIS POSITION OR COMPENSATION IS UNDER DISCUSSION. THE BOARD CHAIR SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. WHEN THE FULL BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE POWER AND AUTHORITY OF THE BOARD TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION, SUBJECT TO ANY PRIOR LIMITATIONS IMPOSED BY THE BOARD, THE ARTICLES OF INCORPORATION, THESE BYLAWS, OR APPLICABLE 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 PRESIDENT/CEO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT"). THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE, 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 DISCUSSIONS 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. FORM 990, PART VI, SECTION B, LINE 15B 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.