2024-07-01T15:34:33-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 4159829474 2024-06-30 1 CHARLOTTE BIERN XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLOTTE BIERN 1333 BROADWAY 200 OAKLAND CA 94612 14242733 0 X WISH.ORG/GREATERBAY X 1984 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 24 24 38 850 0 0 7637690 6583164 16600 27200 270070 -138020 -32767 25600 7891593 6497944 2224290 2915737 0 0 3080090 3333722 0 850 1465179 1623327 1909591 6927707 8159900 963886 -1661956 10197381 10291237 850444 2174770 9346937 8116467 X THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4460365 2915737 27200 SEE SCHEDULE O. 4460365 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 38 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X CHARLOTTE E BIERN 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 KATE SHOUT CHAIR 5.00 X X 0 0 0 MARTI POZZI PAST CHAIR 5.00 X X 0 0 0 GEORGE MADRIGAL TREASURER 5.00 X X 0 0 0 TIFFANY LOREN ROWE SECRETARY 5.00 X X 0 0 0 CATHERINE AKER DIRECTOR 5.00 X 0 0 0 ASH BARAGHOUSH DIRECTOR 5.00 X 0 0 0 KARA BAYSINGER DIRECTOR 5.00 X 0 0 0 DANA GREEN DIRECTOR 5.00 X 0 0 0 CHARLES HALLADAY DIRECTOR 5.00 X 0 0 0 PETER HILLIARD DIRECTOR 5.00 X 0 0 0 ALLEGRA JONES DIRECTOR 5.00 X 0 0 0 BEN KOCHALSKI DIRECTOR 5.00 X 0 0 0 ASHUTOSH KULKARNI DIRECTOR 5.00 X 0 0 0 LAWRENCE NIBBI DIRECTOR 5.00 X 0 0 0 SHANNON O'SHEA DIRECTOR 5.00 X 0 0 0 BERYL CRUMPTON POTTER DIRECTOR 5.00 X 0 0 0 RANI RADHAKRISTNAN DIRECTOR 5.00 X 0 0 0 RAGHU RAGHURAM DIRECTOR 5.00 X 0 0 0 MANTRA ROBINSON DIRECTOR 5.00 X 0 0 0 GEORGE SAMMUT DIRECTOR 5.00 X 0 0 0 JENNIFER SHAPPLEY DIRECTOR 5.00 X 0 0 0 JOHN S SUN DIRECTOR 5.00 X 0 0 0 LEAH SUTTON DIRECTOR 5.00 X 0 0 0 EUGENE WADE DIRECTOR 5.00 X 0 0 0 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 40.00 X 288269 0 25360 LYNNE DURIE CHIEF OPERATING OFFICER 40.00 X 165113 0 17667 DENNIS SCHRAG SENIOR DIRECTOR OR CORPORATE GIVING 40.00 X 184629 0 10996 ALLIE REYNOLDS SENIOR DIRECTOR OF CORPORATE DEV. 40.00 X 168515 0 14435 LINDA ANDERBERG MARKETING & COMMUNICATIONS DIRECTOR 40.00 X 143353 0 14756 SUSANNA FALK PROGRAM DIRECTOR 40.00 X 140511 0 15956 CHLOE MECUM EVENTS DIRECTOR 40.00 X 121759 0 13437 1212149 0 112607 7 0 1 0 0 17619 984935 5580610 890905 6583164 WISH ASSIST FEES 900099 27200 27200 27200 189733 189733 6965085 7292838 -327753 -327753 -327753 451951 984935 451951 0 25600 0 25600 25600 6497944 27200 0 -112420 2915737 2915737 543403 146718 244532 152153 2327551 628439 1047398 651714 74096 20006 33343 20747 184865 49914 83189 51762 203807 55028 91713 57066 122551 21745 77093 23713 86427 86427 850 850 39839 39839 113 1 112 3979 3979 177324 44036 65674 67614 43041 2549 25197 15295 607474 164018 273363 170093 14280 1181 5717 7382 87228 763 63740 22725 685 185 308 192 29182 7921 13103 8158 197 197 CHAPTER DUES 572331 400632 80126 91573 BAD DEBT 71600 71600 MERCHANT FEES 46068 46068 MEMBERSHIP DUES 7272 1295 3482 2495 8159900 4460365 2234356 1465179 1259766 966380 1838610 1065267 1522635 1026087 1843 27313 3158 195089 284304 228508 170251 85509 58257 5140639 5262413 125977 1625371 10197381 10291237 506600 408934 14350 15110 329494 1750726 850444 2174770 X 5894392 5006765 3452545 3109702 9346937 8116467 10197381 10291237 -1661956 423512 7974 0 X 0 1 X 1 0 X 7390629 6598933 7744795 7637690 6583164 35955211 7390629 6598933 7744795 7637690 6583164 35955211 35955211 133498 117563 111401 161272 189733 713467 410906 340117 235495 222139 477551 1686208 38354886 94225 0.93740 0.93930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS GAMING REVENUE - 2018 AMOUNT: $ 10,580. 2019 AMOUNT: $ 13,627. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 8,780. 2022 AMOUNT: $ 25,600. GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 400,326. 2019 AMOUNT: $ 326,490. 2020 AMOUNT: $ 235,495. 2021 AMOUNT: $ 213,113. 2022 AMOUNT: $ 451,951. OTHER REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 246. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1995811 62623 107499 2165933 2244757 61483 -310429 1995811 1540558 306275 397924 2244757 1383157 7351 150050 1540558 1393620 9292 -16134 3621 1383157 0.00000 0.60940 0.39060 0 0 228508 170251 58257 58257 DUE FROM NATIONAL 125533 DUE FROM OTHER CHAPTERS 55107 RIGHT-OF-USE ASSETS - FINANCE 7194 RIGHT-OF-USE ASSETS - OPERATING 1437537 1625371 DUE TO NATIONAL 7585 DUE TO OTHER CHAPTERS 92601 LEASE LIABILITY - OPERATING 1642736 LEASE LIABILITY - FINANCING 7804 1750726 X 7939047 423512 1057430 1480942 6458105 39839 39839 6497944 9169517 1049456 1049456 8120061 39839 39839 8159900 PART V, LINE 4: THE PURPOSE OF THIS FUND IS TO FURTHER THE CHARITABLE PURPOSES OF THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA (THE "FOUNDATION") BY PROVIDING FUNDS TO BE USED FOR THE FOUNDATION'S OPERATIONS, OVERHEAD EXPENSES, AND WISH MAKING PROGRAMS WITHIN THE FOUNDATION'S OPERATING AREA, WHICH IS DEFINED AS THE FOLLOWING CALIFORNIA COUNTIES - ALAMEDA, CONTRA COSTA, DEL NORTE, HUMBOLDT, LAKE MARIN, MENDOCINO, MONTEREY, NAPA, SAN BENITO, SAN FRANCISCO, SAN MATEO, SANTA CLARA, SANTA CRUZ, SISKIYOU, SOLANO, AND SONOMA. ALL CONTRIBUTIONS TO THE FUND AND ALL DISTRIBUTIONS FROM THE FUND, SHALL BE RESTRICTED TO USE WITHIN THE FOUNDATION'S OPERATING AREA AS DEFINED ABOVE. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 65 OF THE CALIFORNIA REVISED STATUTES. 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. EVENING OF WISHES GALA 1006900 625937 380963 969 4805 15255 260848 4683 94403 HYATT SWING FOR WISHES 272110 221929 50181 0 11071 2500 36610 7 157876 137069 20807 1030 3027 3492 2799 4039 6420 1436886 984935 451951 1999 18903 21247 300257 8722 100823 451951 0 25600 1 0.20000 25600 25600 CA 1 0 0 0 0.05000 0.95000 CHARLOTTE E BIERN 1333 BROADWAY STE 200 OAKLAND CA 94612 0 RACHEL FAUGHT 580 EVENT MANAGER/SOLICITING AND GATHERING ITEMS/SETTING PRICING X 0 1 WISHES GRANTED 307 480490 2435247 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 X 0 0 0 1 0 0 0 0 0 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 273000 0 14925 0 344 0 12453 0 12907 0 313629 0 0 0 DENNIS SCHRAG SENIOR DIRECTOR OR CORPORATE GIVING 181710 0 2919 0 0 0 7407 0 3589 0 195625 0 0 0 ALLIE REYNOLDS SENIOR DIRECTOR OF CORPORATE DEV. 166006 0 2509 0 0 0 6745 0 7690 0 182950 0 0 0 LYNNE DURIE CHIEF OPERATING OFFICER 162649 0 2464 0 0 0 6661 0 11006 0 182780 0 0 0 LINDA ANDERBERG MARKETING & COMMUNICATIONS DIRECTOR 141207 0 2146 0 0 0 5767 0 8989 0 158109 0 0 0 SUSANNA FALK PROGRAM DIRECTOR 138297 0 2214 0 0 0 5846 0 10110 0 156467 0 0 0 PART I, LINE 5 ALL STAFF INCENTIVE BONUSES ARE BASED ON BUDGETED GOALS OF THE FISCAL YEAR: STAFF INCENTIVE PLAN THAT WILL PROVIDE BONUSES AT TWO LEVELS BASED ON ANNUAL SALARY - 1.5% BONUS IF THE ORGANIZATION MEETS ITS BUDGETED REVENUE GOAL FOR THE YEAR, AND ANOTHER 1.5% AFTER THE FUNDRAISING IS MET IF THE TOTAL NUMBER OF WISHES GRANTED IS ACHIEVED. X 9 134758 FMV X WISH RELATED 317 751781 FMV X SPECIAL EVENTS 11 4366 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER 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 GREATER BAY AREA GRANTED 307 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $5,473,714. OF THIS AMOUNT, $1,011,906 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 SHALL CONSIST OF THE CHAIRPERSON, WHO WILL BE THE CHAIRPERSON OF THE COMMITTEE, CHAIRPERSON-ELECT, VICE-CHAIR, BOARD TREASURER, BOARD SECRETARY AND THE IMMEDIATE PAST CHAIRPERSON, PROVIDED HIS OR HER BOARD TERM HAS NOT EXPIRED. THE CHAIRS OF OTHER COMMITTEES, IF NOT ONE OF THE PREVIOUSLY NAMED OFFICERS, MAY SERVE AS ADDITIONAL OFFICERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE OFFICER SHALL ATTEND THE EXECUTIVE COMMITTEE MEETINGS, BUT IS A NON-VOTING MEMBER OF THE COMMITTEE. THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE FOUNDATION FOR ITS DAY-TO-DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION. HOWEVER, THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY OF THE FOLLOWING POWERS: - ADOPTING OR AMENDING OR REPEALING PROVISIONS IN THE ARTICLES OF INCORPORATION OR THE BYLAWS. - FILLING VACANCIES ON THE BOARD OF DIRECTORS. - CHANGING THE MEMBERSHIP OF, FILLING VACANCIES ON, OR CHANGING THE NUMBER OF MEMBERS OF THE EXECUTIVE COMMITTEE. - AMENDING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS. - APPROVING A SELF-DEALING TRANSACTION AS DEFINED IN THE CALIFORNIA NONPROFIT CORPORATION LAW. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 IS PREPARED BY AN ACCOUNTING FIRM AND REVIEWED BY THE CEO, THE COO AND THE FINANCE COMMITTEE. A COMPLETE COPY IS OF THE FINAL FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA FOR ALL OFFICERS, DIRECTORS, VOLUNTEERS AND EMPLOYEES. THESE ARE COLLECTED AT DATE OF HIRE/COMMENCEMENT OF VOLUNTEER SERVICE AND THEN ANNUALLY BY FISCAL YEAR. THESE ARE REVIEWED BY THE SENIOR VOLUNTEER MANAGER, COO AND CEO AS APPLICABLE. ADDITIONALLY FOR MEMBERS OF THE BOARD OF DIRECTORS, EACH BOARD MEETING INCLUDES AN OPPORTUNITY TO DISCLOSE ANY CONFLICTS. THE PROCESS OF ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CEO BECOMES AWARE INCLUDE DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERESTED PERSON; FULLY DISCLOSING THE CONFLICTING INTERESTS TO THE BOARD; HAVING THE CONFLICTED PERSON RECUSE THEMSELF FROM DELIBERATIONS AND DISCUSSIONS REGARDING THE TRANSACTION; AND 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 CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD CAN AUTHORIZE THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. COMPENSATION IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY SURVEYS, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA AND LOCAL SALARY SURVEYS. DOCUMENTATION INCLUDES VOTE AND APPROVAL OF COMPENSATION, MEMBERS PRESENT DURING THE VOTE AND REFERENCES DATA SOURCES USED. FOR OTHER STAFF, THE SAME DATA INSTRUMENTS ARE USED. THE BOARD OF DIRECTORS APPROVES AS PART OF THE BUDGET COMPENSATION FOR ALL STAFF. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO, COO AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AS NEEDED USING THE APPROVED BUDGET AND METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.