2024-06-04T15:48:34-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 731176743 MAKE-A-WISH FOUNDATION OF OKLAHOMA INC MAKE 4052864000 1900 NW EXPRESSWAY 700 OKLAHOMA CITY OK 73118 DEBORAH MCAULIFFE SENNER INTERIM PRESIDENT & CEO 4052864000 2024-05-21 1 DEBORAH MCAULIFFE SENNER XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-05-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEBORAH MCAULIFFE SENNER 1900 NW EXPRESSWAY 700 OKLAHOMA CITY OK 73118 3639855 0 X WISH.ORG/OKLAHOMA X 1982 OK TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 16 333 0 0 3071105 3504602 300 1500 0 0 -17954 9452 3053451 3515554 1434060 1898865 0 0 1029714 1106264 0 0 493234 484000 533011 2947774 3538140 105677 -22586 1358275 1368423 199364 228706 1158911 1139717 X THE MAKE-A-WISH FOUNDATION OF OKLAHOMA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2484928 1898865 1500 SEE SCHEDULE O. 2484928 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 7 0 1 16 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OK X X BETTY KAY KARIM 4052864000 1900 NW EXPRESSWAY 700 OKLAHOMA CITY OK 73118 CARTER BAUMERT PAST CHAIR 1.00 X X 0 0 0 CARLY MCDAVID CHAIR 4.00 X X 0 0 0 RON HARDZOG VICE CHAIR 2.00 X X 0 0 0 KEVIN RUEB TREASURER 2.00 X X 0 0 0 PETER TIBBLES SECRETARY 1.00 X X 0 0 0 JUSTIN BRANNON DIRECTOR 1.00 X 0 0 0 JOHN DILLINGHAM DIRECTOR 1.00 X 0 0 0 MICHAEL EASTMOND DIRECTOR 1.00 X 0 0 0 RALPH EVANS DIRECTOR 1.00 X 0 0 0 JON HAYES DIRECTOR 1.00 X 0 0 0 LAURA HILL DIRECTOR 1.00 X 0 0 0 CHAD HOLEMAN DIRECTOR 1.00 X 0 0 0 MELISSA LUSTER DIRECTOR 1.00 X 0 0 0 MALEK MASSAD DIRECTOR 1.00 X 0 0 0 RENE MCNALL-KNAPP DIRECTOR 1.00 X 0 0 0 JASON PIGOTT DIRECTOR 1.00 X 0 0 0 BRADLEY J BURGHOLS PRESIDENT & CEO (THRU 01/05/2023) 40.00 X 153243 0 6180 153243 0 6180 1 0 1 0 0 797678 2706924 685629 3504602 WISH ASSIST FEES 900099 1500 1500 1500 118157 797678 124301 -6144 -6144 13565 0 13565 13565 OTHER INCOME 900099 2031 2031 2031 3515554 1500 0 9452 1898865 1898865 182715 63528 58464 60723 751570 252084 250140 249346 23431 8409 7223 7799 76052 36722 12966 26364 72496 23895 25178 23423 57494 2061 53214 2219 61740 10345 45263 6132 4461 4461 72520 26921 25124 20475 25088 21759 3329 46231 21252 9743 15236 29505 3094 13774 12637 23802 2470 7660 13672 124 57 26 41 9353 4300 1970 3083 CHAPTER DUES 187036 130925 26185 29926 MEMBERSHIP DUES 8507 1289 7218 MERCHANT FEES 7150 7150 3538140 2484928 559978 493234 228700 336961 632717 247924 190247 6399 3241 3493 200 101966 21046 105344 98862 14779 6482 418053 514490 1358275 1368423 159824 93981 7050 32490 134725 199364 228706 X 924571 949470 234340 190247 1158911 1139717 1358275 1368423 X -22586 -14248 17640 X 0 1 X 1 0 X 2437402 1679295 2300063 3071105 3504602 12992467 2437402 1679295 2300063 3071105 3504602 12992467 12992467 7309 412 31 0 0 7752 204898 12163 143672 124726 133753 619212 13619431 4350 0.95400 0.94570 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 204,049. 2019 AMOUNT: $ 12,163. 2020 AMOUNT: $ 143,657. 2021 AMOUNT: $ 119,946. 2022 AMOUNT: $ 118,157. GROSS GAMING REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 4,553. 2022 AMOUNT: $ 13,565. OTHER REVENUE - 2018 AMOUNT: $ 849. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 15. 2021 AMOUNT: $ 227. 2022 AMOUNT: $ 2,031. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12315 10514 1801 93029 88348 4681 6482 DUE FROM NATIONAL 59148 DUE FROM OTHER CHAPTERS 3797 SECURITY DEPOSITS 5733 BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 330610 TIMESHARE 12200 RIGHT-OF-USE ASSETS - OPERATING 91401 RIGHT-OF-USE ASSETS - FINANCE 11601 514490 DUE TO OTHER CHAPTERS 30640 DUE TO NATIONAL 4643 LEASE LIABILITY - OPERATING 87783 LEASE LIABILITY - FINANCING 11659 134725 X 4025121 485783 17640 503423 3521698 -6144 -6144 3515554 4044315 500031 6144 506175 3538140 0 3538140 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND OKLAHOMA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE APPLICABLE STATE PROVISIONS. 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 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 17,640. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -6,144. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 6,144. STORIES OF LIGHT 284904 283801 1103 1079 24 WISH UPON A PAR 221846 165964 55882 7310 20553 3361 24658 15 409085 347913 61172 2565 3551 20874 547 39779 915835 797678 118157 9875 25183 24235 547 64461 124301 -6144 1 WISHES GRANTED 199 247829 1651036 FMV TRAVEL, M&E, 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 BRADLEY J BURGHOLS PRESIDENT & CEO (THRU 01/05/2023) 153243 0 0 0 0 0 6180 0 0 0 159423 0 0 0 X 1 4940 FMV X WISH RELATED 387 672312 FAIR VALUE X SPECIAL EVENTS 16 8291 FAIR VALUE X OTHER 1 86 FAIR VALUE 0 0 1 0 PART I, COLUMN (B): 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 OKLAHOMA GRANTED 199 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,892,351. OF THIS AMOUNT, $407,773 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED INKIND 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 BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS THEN SERVING, 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 TO MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE MAY EXERCISE FULL 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; (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 BY THE FOUNDATION'S PRESIDENT/CEO, TREASURER AND FINANCE COMMITTEE. A COPY OF THE COMPLETE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR 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 VOLUNTEER COORDINATOR 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 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 EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, 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 AND OTHER OFFICERS OF THE FOUNDATION. 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. THIS PROCESS WAS LAST COMPLETED IN FY23. 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 XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 17,640.