2025-03-26T10:16:16-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 731176743 MAKE-A-WISH FOUNDATION OF OKLAHOMA INC MAKE 4052864000 1900 NW EXPRESSWAY 700 OKLAHOMA CITY OK 73118 DEBORAH MCAULIFFE SENNER PRESIDENT & CEO 4052864000 2025-03-03 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-03-03 2023 2025-03-06 01:10:19Z DEBORAH MCAULIFFE SENNER 1900 NW EXPRESSWAY 700 OKLAHOMA CITY OK 73118 3951665 0 X WISH.ORG/OKLAHOMA X 1982 OK TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 18 300 0 0 3504602 3786138 1500 1650 0 43020 9452 -27717 3515554 3803091 1898865 1830276 0 0 1106264 1189707 0 0 489995 533011 536045 3538140 3556028 -22586 247063 1368423 1675819 228706 214489 1139717 1461330 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2640765 1830276 1650 SEE SCHEDULE O. 2640765 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 18 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 1 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 KAREN DAVIS INTERIM CEO/PRESIDENT (THRU 10/2023) 40.00 X 137186 0 428 LYNANN STERK-BROOKS INTERIM CEO/PRESIDENT (THRU 2/2024) 40.00 X 40095 0 2609 DEBORAH MCAULIFFE SENNER CEO/PRESIDENT (BEGAN 2/2024) 40.00 X 0 0 0 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 4.00 X X 0 0 0 KEVIN RUEB TREASURER 4.00 X X 0 0 0 PETER TIBBLES SECRETARY 2.00 X X 0 0 0 ADAM AKINS DIRECTOR 1.00 X 0 0 0 CARLA HARDZOG-BRITT DIRECTOR 1.00 X 0 0 0 CHAD HOLEMAN DIRECTOR 1.00 X 0 0 0 EVAN WEST DIRECTOR 1.00 X 0 0 0 JASON PIGOTT DIRECTOR 1.00 X 0 0 0 JOHN DILLINGHAM DIRECTOR 1.00 X 0 0 0 JON HAYES DIRECTOR (THRU 3/2024) 1.00 X 0 0 0 JUSTIN BRANNON DIRECTOR 1.00 X 0 0 0 LAURA HILL DIRECTOR 1.00 X 0 0 0 MALEK MASSAD DIRECTOR 1.00 X 0 0 0 MATT THOMAS DIRECTOR 1.00 X 0 0 0 MELISSA LUSTER 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 RENE MCNALL-KNAPP DIRECTOR 1.00 X 0 0 0 SUSAN SCOTT DIRECTOR 1.00 X 0 0 0 177281 0 3037 1 0 0 0 0 8789 934963 2842386 871151 3786138 WISH ASSIST FEES 900099 1650 1650 1650 43020 43020 104725 934963 148574 -43849 -43849 11270 0 11270 11270 OTHER INCOME 900099 4862 4862 4862 3803091 1650 0 15303 1830276 1830276 242875 111717 51014 80144 774015 356052 162534 255429 24767 11393 5201 8173 69615 31996 14666 22953 78435 36080 16471 25884 60332 60332 28530 166 28336 28 780 780 102166 60134 23643 18389 21210 7072 7327 6811 44229 20345 9288 14596 18736 3699 6157 8880 7543 945 4124 2474 387 178 81 128 9324 4289 1958 3077 CHAPTER DUES 237067 165947 33189 37931 MERCHANT FEES 3084 3084 MEMBERSHIP DUES 2657 476 947 1234 3556028 2640765 425268 489995 17047 632717 583007 190247 245118 3241 8398 200 29910 21046 50432 108384 103968 6482 4416 514490 737491 1368423 1675819 93981 98747 6550 134725 109192 228706 214489 X 949470 1003562 190247 457768 1139717 1461330 1368423 1675819 X 247063 11683 62867 X 0 1 X 1 0 X 1679295 2300063 3071105 3504602 3786138 14341203 1679295 2300063 3071105 3504602 3786138 14341203 14341203 412 31 0 0 43020 43463 12163 143672 124726 133753 120857 535171 14919837 3750 0.96120 0.95400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 12,163. 2020 AMOUNT: $ 143,657. 2021 AMOUNT: $ 119,946. 2022 AMOUNT: $ 118,157. 2023 AMOUNT: $ 104,725. GROSS GAMING REVENUE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 4,553. 2022 AMOUNT: $ 13,565. 2023 AMOUNT: $ 11,270. OTHER REVENUE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 15. 2021 AMOUNT: $ 227. 2022 AMOUNT: $ 2,031. 2023 AMOUNT: $ 4,862. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12315 11274 1041 96069 92694 3375 4416 DUE FROM NATIONAL 83004 DUE FROM OTHER CHAPTERS 2037 SECURITY DEPOSITS 5733 BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 575672 TIMESHARE 12201 RIGHT-OF-USE ASSETS - OPERATING 51462 RIGHT-OF-USE ASSETS - FINANCE 7382 737491 DUE TO OTHER CHAPTERS 11425 DUE TO NATIONAL 39790 LEASE LIABILITY - OPERATING 50406 LEASE LIABILITY - FINANCING 7571 109192 X 4382482 472675 62867 535542 3846940 -43849 -43849 3803091 4060869 460992 43849 504841 3556028 0 3556028 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, 2024 AND 2023. 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 62,867. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -43,849. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 43,849. STORIES OF LIGHT 269883 269883 13024 WISH LUNCHEON 237661 203235 34426 16000 11371 3991 18167 14 532144 461845 70299 30337 17615 8044 1175 28850 1039688 934963 104725 46337 17615 19415 5166 60041 148574 -43849 1 WISHES GRANTED 191 260641 1569635 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 1 14940 FMV X WISH RELATED 349 847860 FAIR VALUE X SPECIAL EVENTS 13 8351 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 191 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,062,277. OF THIS AMOUNT, $421,862 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 A, LINE 2 RON HARDZOG AND CARLA HARDZOG-BRITT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED DURING THE FISCAL YEAR FOR THE FOLLOWING - - THE BYLAWS INCLUDE AN OPTION FOR BOARD MEMBERS TO RENEW THEIR TERM FOR ANOTHER THREE YEARS UPON THE EXECUTIVE COMMITTEE'S APPROVAL. THE BOARD MEMBERS SHALL ALSO SERVE FOR NO MORE THAN NINE CONSECUTIVE YEARS OR NINE YEARS IN THE AGGREGATE. THIS WAS PREVIOUSLY STATED AT SIX YEARS CONSECUTIVE OR IN THE AGGREGATE. - THE BYLAWS WERE AMENDED TO STATE THAT VOTING BY EMAIL IS AUTHORIZED AS A VALID METHOD FOR THE BOARD OF DIRECTORS TO MAKE DECISIONS OUTSIDE OF REGULAR OR SPECIAL MEETINGS, PROVIDED THE MATTER IS TIME-SENSITIVE OR REQUIRES IMMEDIATE ATTENTION. THE FOLLOWING PROCEDURE(S) AND REQUIREMENT(S) MUST BE ADHERED TO: UNANIMOUS CONSENT REQUIRED: FOR THE MOTION OR PROPOSAL TO PASS VIA EMAIL, 100% OF THE BOARD MEMBERS ELIGIBLE TO VOTE MUST PROVIDE AN AFFIRMATIVE ("APPROVE") RESPONSE. FAILURE TO RESPOND BY THE DEADLINE SHALL BE CONSIDERED A NON-APPROVAL AND RESULT IN THE MOTION OR PROPOSAL NOT PASSING. - IT IS THE EXPECTATION OF THE BOARD THAT THE CHAIR, VICE CHAIR, AND PAST CHAIR WILL SERVE FOR A TOTAL OF TWO (2) YEARS, SUBJECT TO A REVIEW AT THE END OF THE FIRST YEAR. AT THE END OF THE INITIAL ONE-YEAR (1-YEAR) TERM, THE BOARD OF DIRECTORS SHALL CONDUCT A REVIEW. IF BOTH THE BOARD AND THE INDIVIDUAL AGREE, THE CHAIR, VICE CHAIR, AND PAST CHAIR WILL CONTINUE TO SERVE FOR A SECOND YEAR WITHOUT THE NEED FOR A FORMAL VOTE. IF EITHER THE BOARD OR THE INDIVIDUAL DECIDES NOT TO CONTINUE FOR THE SECOND YEAR, A NEW CHAIR, VICE CHAIR, OR PAST CHAIR SHALL BE ELECTED OR APPOINTED ACCORDING TO THE PROCEDURES OUTLINED IN THE BYLAWS. 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. THE BOARD CHAIR REVIEWS THE PRESIDENT/CEO'S SIGNED CONFLICT OF INTEREST STATEMENT. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT/CEO BECOMES AWARE INCLUDE 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 FISCAL YEAR 2024. 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 62,867.