2024-07-10T09:09:22-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 460375953 MAKE-A-WISH FOUNDATION OF SOUTH DAKOTA & MONTANA MAKE 6053358000 1400 W 17TH ST SIOUX FALLS SD 57104 SUE E SALTER PRESIDENT & CEO 6053358000 2024-07-08 1 SUE SALTER XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-07-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SUE E SALTER 1400 W 17TH ST SIOUX FALLS SD 57104 3415615 0 X WISH.ORG/SDMT X 1984 SD TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 14 240 0 0 1949462 2613131 3975 5700 451474 286854 -7836 286 2397075 2905971 988081 1452448 0 0 834199 902227 0 0 278844 483449 508430 2305729 2863105 91346 42866 11793772 12285719 221241 170696 11572531 12115023 X MAKE-A-WISH FOUNDATION OF SOUTH DAKOTA AND MONTANA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2172613 1452448 5700 SEE SCHEDULE O. 2172613 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 9 0 1 14 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X SUE E SALTER 6053358000 1400 W 17TH ST SIOUX FALLS SD 57104 STEVE MORGANS CHAIR 2.00 X X 0 0 0 RAE MORLAN FIRST VICE-CHAIR 2.00 X X 0 0 0 CHRISTIE ERNST SECOND VICE-CHAIR 2.00 X X 0 0 0 MIKE FUCHS TREASURER 2.00 X X 0 0 0 CHRIS HALVERSON SECRETARY 2.00 X X 0 0 0 ADAM TUNNING DIRECTOR 1.00 X 0 0 0 BRAD DERBY DIRECTOR 1.00 X 0 0 0 DANI WANDERER DIRECTOR 1.00 X 0 0 0 DOUG EKEREN DIRECTOR 1.00 X 0 0 0 DZENAN BERBEROVIC DIRECTOR 1.00 X 0 0 0 ED BLOOM DIRECTOR 1.00 X 0 0 0 JAMES BLYSTONE DIRECTOR 1.00 X 0 0 0 JESSICA AGUILAR DIRECTOR 1.00 X 0 0 0 JIM BERMAN DIRECTOR 1.00 X 0 0 0 JIM ENTENMAN DIRECTOR 1.00 X 0 0 0 JOE SEGELEON DIRECTOR 1.00 X 0 0 0 PAUL GEORGOFF DIRECTOR 1.00 X 0 0 0 PAUL GOLDAMMER DIRECTOR 1.00 X 0 0 0 JUSTIN SHATTO DIRECTOR 1.00 X 0 0 0 PAUL KRUEGER DIRECTOR 1.00 X 0 0 0 SUE SALTER PRESIDENT/CEO 50.00 X 148283 0 4758 KERRY POLLEMA CHIEF OPERATING OFFICER 40.00 X 82481 0 7776 AMY BRUNS CHIEF DEVELOPMENT OFFICER 40.00 X 111490 0 10205 342254 0 22739 2 0 1 0 0 273381 2339750 361272 2613131 WISH ASSIST FEE 900099 5700 5700 5700 283731 283731 416840 413717 3123 3123 3123 95927 273381 95927 0 OTHER INCOME 900099 286 286 286 2905971 5700 0 287140 50000 50000 1402448 1402448 272183 149701 65324 57158 517298 284513 124152 108633 12961 7129 3110 2722 38138 20976 9153 8009 61647 33906 14795 12946 323 323 37536 37536 48122 48122 54029 13681 17113 23235 5478 3561 2 1915 82528 47363 18724 16441 15982 3591 8946 3445 14274 7034 4194 3046 32138 9390 17869 4879 12865 800 10352 1713 363 200 87 76 31150 16908 7451 6791 CHAPTER DUES 172764 120935 24187 27642 MEMBERSHIP DUES 867 477 208 182 MERCHANT FEES 11 11 2863105 2172613 411648 278844 163239 259002 480330 511425 140874 625055 39 2000 9657 64295 19060 983532 532587 482244 450945 10048941 9947381 411849 463155 11793772 12285719 137040 128624 84201 42072 221241 170696 X 9360559 9377508 2211972 2737515 11572531 12115023 11793772 12285719 X 42866 480250 -458 19834 X 0 1 X 1 0 X 1589199 1311065 1896082 1949462 2613131 9358939 1589199 1311065 1896082 1949462 2613131 9358939 413820 8945119 252303 238991 235047 254625 283731 1264697 169572 119645 88900 56540 96213 530870 11154506 15600 0.80190 0.81640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT INCOME - 2018 AMOUNT: $ 168,711. 2019 AMOUNT: $ 119,645. 2020 AMOUNT: $ 88,900. 2021 AMOUNT: $ 56,434. 2022 AMOUNT: $ 95,927. OTHER REVENUE - 2018 AMOUNT: $ 861. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 106. 2022 AMOUNT: $ 286. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10075196 711647 416840 10370003 11831634 -1393080 363358 10075196 9965704 6452 1950236 90758 11831634 9135680 30000 941157 141133 9965704 8954825 246434 65579 9135680 0.80750 0.13130 0.06120 1 0 56500 56500 563348 182654 380694 363684 349933 13751 450945 DUE TO NATIONAL 4641 DUE TO OTHER CHAPTERS 33089 LEASE LIABILITY - FINANCING 4342 42072 X 4484019 480250 1126086 19834 1626170 2857849 48122 48122 2905971 3941527 1126544 1126544 2814983 48122 48122 2863105 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE RESOURCES TO GRANT THE WISHES OF CHILDREN WITH CRITICAL ILLNESSES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND SOUTH DAKOTA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) 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 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 19,834. PART V, LINE 1A, COLUMN (E) AS OF THE YEAR ENDED AUGUST 31, 2019, THE FOUNDATION NO LONGER INCLUDED FUNDS HELD AT VARIOUS COMMUNITY FOUNDATIONS IN ITS ENDOWMENT FUNDS BALANCE. THE FOUNDATION HAS THEREFORE REDUCED THE BEGINNING OF YEAR ENDOWMENT FUND BALANCE BY $121,803. GOLF 213442 140890 72552 23275 2524 28062 4770 13921 WATERTOWN EVENT 111507 96480 15027 549 1160 11196 0 2122 3 44359 36011 8348 480 2685 4000 1183 369308 273381 95927 23824 4164 41943 8770 17226 95927 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHOENIX AZ 85016 860481941 501(C)(3) 50000 0 WISH FULFILLMENT FUND 1 0 WISHES GRANTED 108 210014 1192434 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 1 0 SUE SALTER PRESIDENT/CEO 138283 0 10000 0 0 0 4178 0 580 0 153041 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINES THE BONUS AMOUNTS WHICH ARE BASED ON OVERALL PERFORMANCE. X WISH RELATED 221 336298 FMV X SPECIAL EVENTS 17 17114 FMV X OTHER 1 7860 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 SOUTH DAKOTA AND MONTANA GRANTED 108 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,236,903. OF THIS AMOUNT, $1,061,826 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 BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, MAY DESIGNATE ONE OR MORE COMMITTEES/TASK FORCE, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH 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; BUT THE DESIGNATION OF SUCH COMMITTEES/TASK FORCE AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTORS, OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM 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 PRESIDENT & CEO. THE DRAFT IS THEN CIRCULATED TO KEY STAFF AND ALL VOTING BOARD OF DIRECTORS FOR THEIR REVIEW 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 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 SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF, OTHER THAN THE PRESIDENT & CEO, ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. 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. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 19,834.