2025-03-28T14:59:15-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 582146828 MAKE-A-WISH FOUNDATION OF GEORGIA INC MAKE 7709169474 1775 THE EXCHANGE SE 200 ATLANTA GA 30339 TIMOTHY J EARLEY CHIEF EXECUTIVE OFFICER 7709169474 2025-03-07 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-03-07 2023 2025-03-06 01:10:19Z TIMOTHY J EARLEY 1775 THE EXCHANGE SE 200 ATLANTA GA 30339 9302213 0 X WISH.ORG/GEORGIA X 1980 GA WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 22 22 38 400 0 0 8298624 8759723 8550 15300 62901 114935 -47999 -95263 8322076 8794695 4845184 4722462 0 0 2801180 3057539 9185 5106 1299481 1174172 1353666 8829721 9138773 -507645 -344078 4188823 3683595 1086051 928393 3102772 2755202 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6382523 4722462 15300 SEE SCHEDULE O. 6382523 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 16 0 1 38 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X TIMOTHY EARLEY 7709169474 1775 THE EXCHANGE SE 200 ATLANTA GA 30339 BRUCE FORD CHAIR 3.00 X X 0 0 0 JEFF FLOWERS TREASURER 2.00 X X 0 0 0 JOEL MAY SECRETARY 1.00 X X 0 0 0 ROBERT BAKER DIRECTOR 1.00 X 0 0 0 DEBRA DENT DIRECTOR 1.00 X 0 0 0 ROBERT DITTY DIRECTOR 1.00 X 0 0 0 MARY MCCLAIN DIRECTOR 1.00 X 0 0 0 TODD HARRIS DIRECTOR 1.00 X 0 0 0 DEBBIE HOWARD DIRECTOR 1.00 X 0 0 0 HELAINA JOLLY DIRECTOR 1.00 X 0 0 0 JEFF KOENIG DIRECTOR 1.00 X 0 0 0 KENNETH LAMANNA DIRECTOR 1.00 X 0 0 0 MICHAEL MACON DIRECTOR 1.00 X 0 0 0 BONNIE SAWDEY DIRECTOR 1.00 X 0 0 0 LAURIE SCHAUB DIRECTOR 1.00 X 0 0 0 PRITPAL SINGH DIRECTOR 1.00 X 0 0 0 RACHEL SOMERSTEIN DIRECTOR 1.00 X 0 0 0 ZACHARY VIETRI DIRECTOR 1.00 X 0 0 0 LIZ WOLVERTON DIRECTOR 1.00 X 0 0 0 ELIZABETH SPENCE DIRECTOR 1.00 X 0 0 0 TAMMY FARLEY DIRECTOR 1.00 X 0 0 0 JAMES GARVIE DIRECTOR 1.00 X 0 0 0 ANDREW MCMILLIN DIRECTOR (THRU 5/31/24) 1.00 X 0 0 0 TIMOTHY EARLEY CHIEF EXECUTIVE OFFICER 40.00 X 339172 0 26126 VERONICA SHEEHAN CHIEF OPERATING OFFICER 40.00 X 136734 0 15753 LINDSI PEARSON CHIEF DEVELOPMENT OFFICER 40.00 X 145272 0 21208 MARY KATE SNIDER VP OF MISSION DELIVERY 40.00 X 112360 0 15498 733538 0 78585 4 0 1 0 0 15546 2412720 6331457 1857522 8759723 WISH ASSIST FEE 900099 15300 15300 15300 115241 115241 306 -306 -306 -306 411949 2412720 507212 -95263 -95263 8794695 15300 0 19672 4722462 4722462 537549 175621 188289 173639 1989743 616164 716032 657547 43977 19284 12427 12266 311453 129151 93780 88522 174817 58699 60445 55673 110733 110733 5106 5106 150 150 39006 6351 28205 4450 12957 207 153 12597 215092 141459 39484 34149 59912 11467 45630 2815 162957 66804 49386 46767 10289 22 2737 7530 28749 17463 11286 909 373 275 261 18285 7497 5540 5248 CHAPTER DUES 609910 426937 85387 97586 MERCHANT FEES 54776 54776 MEMBERSHIP DUES 29941 25 653 29263 9138773 6382523 1456769 1299481 663953 150301 1200034 1386586 1355906 1196426 4791 10 77722 115549 247161 233914 454523 407219 23330 47304 615926 553505 4188823 3683595 303108 344496 78184 66760 704759 517137 1086051 928393 X 2266224 1548644 836548 1206558 3102772 2755202 4188823 3683595 -344078 -3492 0 X 0 1 X 1 0 X 5445271 5634743 8317957 8298624 8759723 36456318 5445271 5634743 8317957 8298624 8759723 36456318 93090 36363228 956 1109 8098 63205 115241 188609 458884 205562 271179 409766 411949 1757340 38402267 40450 0.94690 0.94700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 458,884. 2020 AMOUNT: $ 205,562. 2021 AMOUNT: $ 260,370. 2022 AMOUNT: $ 409,766. 2023 AMOUNT: $ 411,949. OTHER INCOME - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 10,809. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 294694 286975 7719 159829 120244 39585 47304 DUE FROM NATIONAL 238610 DUE FROM OTHER CHAPTERS 21998 SECURITY DEPOSIT 9249 RIGHT-OF-USE ASSETS - OPERATING 261714 RIGHT-OF-USE ASSETS - FINANCE 21934 553505 DUE TO NATIONAL 28335 DUE TO OTHER CHAPTERS 145998 LEASE LIABILITY - OPERATING 320346 LEASE LIABILITY - FINANCING 22458 517137 X 9769245 879437 879437 8889808 150 -95263 -95113 8794695 10116815 882929 95263 978192 9138623 150 150 9138773 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE OF GEORGIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE GEORGIA REVENUE AND TAXATION CODE. 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 STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -95,263. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 95,263. GALA 24 1238787 950404 288383 74 112837 87936 70369 15178 19717 GALA 25 778842 778305 537 2503 10 807040 684011 123029 0 1697 74359 25170 5052 92320 2824669 2412720 411949 74 114534 162295 95539 20230 114540 507212 -95263 1 WISHES GRANTED 503 680360 4042102 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 1 0 TIMOTHY EARLEY CHIEF EXECUTIVE OFFICER 230112 0 109060 0 0 0 9383 0 16743 0 365298 0 0 0 LINDSI PEARSON CHIEF DEVELOPMENT OFFICER 141278 0 3500 0 494 0 4466 0 16742 0 166480 0 0 0 VERONICA SHEEHAN CHIEF OPERATING OFFICER 134333 0 2000 0 401 0 4099 0 11654 0 152487 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON GOALS MET DURING THE FISCAL YEAR AND APPROVED BY THE BOARD. X WISH RELATED 581 1758456 FMV X SPECIAL EVENTS 105 99066 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, DESCRIPTION OF PROGRAM SERVICE: 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 GEORGIA GRANTED 503 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $7,244,702. OF THIS AMOUNT, $862,178 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 THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE ORGANIZATION AND SUCH OTHER DIRECTORS AS THE BOARD DETERMINES BY RESOLUTION. BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD TO MANAGE THE AFFAIRS OF THE ORGANIZATION, EXCEPT TO THE EXTENT PROHIBITED BY THE ARTICLES, BYLAWS, OR APPLICABLE LAW OR WHERE SUCH POWER IS LIMITED BY RESOLUTION OF THE BOARD. THE DESIGNATION OF THE EXECUTIVE COMMITTEE AND THE DELEGATION OF AUTHORITY THERETO SHALL NOT OPERATE TO RELIEVE THE BOARD OF ANY RESPONSIBILITY IMPOSED UPON IT BY LAW. AS SUCH, THE EXECUTIVE COMMITTEE SHALL KEEP THE BOARD FULLY INFORMED BOTH OF ITS ACTIVITIES AND OF THE AFFAIRS OF THE ORGANIZATION, AND ALL ACTIONS BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD NOT LATER THAN AT THE NEXT MEETING OF THE BOARD FOLLOWING SUCH ACTION. WHENEVER REASONABLY POSSIBLE, THE MOST SIGNIFICANT OR MATERIAL MATTERS SHALL BE BROUGHT BEFORE THE BOARD FOR ACTION AT THE NEXT REGULAR MEETING OF THE BOARD OR IN A MANNER OTHERWISE CONSISTENT WITH THESE BYLAWS. THE EXECUTIVE COMMITTEE SHALL HAVE SUCH ADDITIONAL POWERS AS MAY BE DELEGATED TO IT BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WILL BE REVIEWED BY THE FOUNDATION'S CEO AND COO AND FINANCE AND AUDIT COMMITTEE. A COMPLETE COPY OF THE FINAL RETURN WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD SUBSEQUENT TO THE COMMITTEES' 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 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. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST COMPLETED DURING FISCAL 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.