2024-06-04T11:33:24-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 830276233 MAKE A WISH FOUNDATION OF WYOMING MAKE 3072349474 236 W 1ST STREET CASPER WY 82601 MORGAN POLONCIC CEO 3072349474 2024-06-02 1 MORGAN POLONCIC XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MORGAN POLONCIC 236 W 1ST STREET CASPER WY 82601 1482271 0 X WWW.WYOMING.WISH.ORG X 1985 WY TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 14 14 6 70 0 0 955037 909615 5700 9150 179176 111780 -2879 0 1137034 1030545 264316 545487 0 0 331263 383814 0 0 107115 262109 293545 857688 1222846 279346 -192301 3244590 3169830 58921 188984 3185669 2980846 X THE MAKE-A-WISH FOUNDATION OF WYOMING CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 915422 545487 9150 SEE SCHEDULE O. 915422 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 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WY X MORGAN POLONCIC 3072349474 236 W 1ST STREET CASPER WY 82601 BRETTNEE TROMBLE CHAIR 3.00 X X 0 0 0 RYAN FORD VICE CHAIR 1.00 X X 0 0 0 DUSTIN DRUCE TREASURER 1.00 X X 0 0 0 CLARA GREEN SECRETARY 1.00 X X 0 0 0 BETH CATCHPOLE DIRECTOR 1.00 X 0 0 0 JOSH LAW DIRECTOR 1.00 X 0 0 0 MEGAN COOK DIRECTOR 1.00 X 0 0 0 ROBERT DAHILL DIRECTOR 1.00 X 0 0 0 JENNIFER TRUE DIRECTOR 1.00 X 0 0 0 MICHAEL MAMOT DIRECTOR 1.00 X 0 0 0 MARK MIRACLE DIRECTOR 1.00 X 0 0 0 JUSTIN SPICER DIRECTOR 1.00 X 0 0 0 DR JOHN PURVIANCE DIRECTOR 1.00 X 0 0 0 EVA ZIMMERMAN DIRECTOR 1.00 X 0 0 0 JEFFREY MOLL DIRECTOR (THRU 1/18/23) 1.00 X 0 0 0 MORGAN POLONCIC CEO 40.00 X 96173 0 11518 96173 0 11518 0 0 0 0 0 1132 194319 714164 151159 909615 WISH ASSIST FEES 900099 9150 9150 9150 108371 108371 429558 426149 3409 3409 3409 25577 194319 25577 0 1030545 9150 0 111780 545487 545487 118084 67544 32237 18303 205327 117448 56054 31825 7333 4194 2002 1137 26225 15001 7159 4065 26845 15355 7329 4161 145 114 31 31299 31299 6245 6245 40796 20630 14338 5828 5050 5050 58778 36426 5578 16774 7882 2298 4551 1033 41061 23487 11210 6364 3456 1641 1538 277 7945 332 7109 504 1552 888 424 240 CHAPTER DUES 83142 58199 11640 13303 MEMBERSHIP DUES 3864 1328 1596 940 MERCHANT FEES 2330 2330 1222846 915422 200309 107115 614774 100254 169849 139177 145926 1314 0 4545 41098 64677 20581 15764 1991 4817 1941598 1999499 504638 680263 3244590 3169830 58810 48350 27250 111 113384 58921 188984 X 3108292 2912965 77377 67881 3185669 2980846 3244590 3169830 -192301 -915 -11607 0 X 0 1 X 1 0 X 906960 655884 1056181 955037 909615 4483677 906960 655884 1056181 955037 909615 4483677 307025 4176652 64683 83934 70825 90975 108371 418788 41168 19940 280 18942 25577 105907 5008372 23100 0.83390 0.80180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 41,168. 2019 AMOUNT: $ 19,815. 2020 AMOUNT: $ 280. 2021 AMOUNT: $ 18,872. 2022 AMOUNT: $ 25,577. OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 125. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 70. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469587 38429 508016 552652 -83065 469587 467413 102548 17309 552652 446800 37922 17309 467413 443062 3268 470 446800 0.98800 0.01200 0.00000 1 0 20581 15764 4817 4817 DUE FROM NATIONAL 14637 DUE FROM OTHER CHAPTERS 52541 SECURITY DEPOSITS 2900 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 508016 RIGHT-OF-USE ASSETS - OPERATING 102169 680263 DUE TO NATIONAL 4510 DUE TO CHAPTERS 6705 LEASE LIABILITY - OPERATING 102169 113384 X 1166662 -915 143277 142362 1024300 6245 6245 1030545 1371485 154884 154884 1216601 6245 6245 1222846 PART V, LINE 4: THE INCOME FROM THE ENDOWMENT FUND WILL BE USED IN THE FOUNDATIONS'S WISH GRANTING ACTIVITIES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND WYOMING 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. STORIES OF LIGHT 219896 194319 25577 1499 2850 17973 1000 2255 219896 194319 25577 1499 2850 17973 1000 2255 25577 0 1 WISHES GRANTED 46 88246 457241 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 72 150754 FMV X OTHER 4 251 FMV X SPECIAL EVENTS 1 154 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN 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 WYOMING GRANTED 46 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,063,844. OF THIS AMOUNT, $148,422 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 HAS PERMISSION TO ACT WITH FULL BOARD OF DIRECTORS AUTHORITY, PROVIDED THE EXECUTIVE COMMITTEE SUBMIT A COMPLETE REPORT TO THE BOARD OF DIRECTORS REGARDING ANY ACTION TAKEN ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED DURING THE FISCAL YEAR TO UPDATE THE TERMINATION OF A BOARD MEMBER WHICH NOW REQUIRES 2/3 BOARD VOTE. ALLOWABLE TERMS WERE UPDATED FOR THE SECRETARY AND TREASURER POSITIONS. 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 PREPARED BY THE ACCOUNTING FIRM IS REVIEWED BY THE FOUNDATION'S CEO. THE RETURN IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS 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 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. ALL BOARD, STAFF AND VOLUNTEERS REVIEW AND SIGN OUR COI ANNUALLY. WHEN A CONFLICT OF INTEREST IS DISCLOSED, THE EXECUTIVE COMMITTEE WOULD FIRST REVIEW AND THEN IT WOULD GO BEFORE THE BOARD FOR DISCUSSION. IN SUCH INSTANCES, ALL INFORMATION AND VOTES ARE DOCUMENTED IN BOARD MEETING MINUTES. RESTRICTIONS IMPOSED WOULD DEPEND ON THE CONFLICT, BUT BOARD MEMBERS ARE NOT ALLOWED TO VOTE ON ANY MATTER OF WHICH A CONFLICT MAY EXIST. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY, THE PRESIDENT AND CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, CHAPTER SURVEYS DONE EVERY THREE YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND LOCAL AND REGIONAL SURVEY DATA CONDUCTED BY STATED ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE EXECUTIVE COMMITTEE AND THE BOARD'S DISCUSSIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT IS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTE ON IT, AND THE COMPARABILITY DATA RELIED UPON AS WELL AS HOW IT WAS OBTAINED. THIS PROCESS WAS LAST PERFORMED IN FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.