MAKE A WISH FOUNDATION OF GREATER BAY AREA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MAKE A WISH FOUNDATION OF GREATER BAY AREA (EIN 94-2958481)
Tax period
2022-09-01 to 2023-08-31
Filed
2024-07-01
IRS object ID
202441839349301124
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-07-01T15:34:33-05:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 EAST THOMAS ROAD SUITE 2300AddressLine1Txt
CityPHOENIXCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85012ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942958481EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAKE-A-WISH FOUNDATION OF GREATER BAYBusinessNameLine1Txt
Business Name Line2AREABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMAKEBusinessNameControlTxt
Phone4159829474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11333 BROADWAY 200AddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLOTTE BIERNPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4159829474PhoneNum
Signature2024-06-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHARLOTTEPersonFirstNm
Person LastBIERNPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMELISSA HANGSLEBENPreparerPersonNm
PTINP02087031PTIN
Phone6022662248PhoneNum
Preparation2024-06-30PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHARLOTTE BIERNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11333 BROADWAY 200AddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,242,733GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWISH.ORG/GREATERBAYWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee38TotalEmployeeCnt
Total Volunteers850TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,637,690PYContributionsGrantsAmt
CY Contributions Grants$6,583,164CYContributionsGrantsAmt
PY Program Service Revenue$16,600PYProgramServiceRevenueAmt
CY Program Service Revenue$27,200CYProgramServiceRevenueAmt
PY Investment Income$270,070PYInvestmentIncomeAmt
CY Investment Income-$138,020CYInvestmentIncomeAmt
PY Other Revenue-$32,767PYOtherRevenueAmt
CY Other Revenue$25,600CYOtherRevenueAmt
PY Total Revenue$7,891,593PYTotalRevenueAmt
CY Total Revenue$6,497,944CYTotalRevenueAmt
PY Grants And Similar Paid$2,224,290PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,915,737CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,080,090PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,333,722CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$850CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,465,179CYTotalFundraisingExpenseAmt
PY Other Expenses$1,623,327PYOtherExpensesAmt
CY Other Expenses$1,909,591CYOtherExpensesAmt
PY Total Expenses$6,927,707PYTotalExpensesAmt
CY Total Expenses$8,159,900CYTotalExpensesAmt
PY Revenues Less Expenses$963,886PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,661,956CYRevenuesLessExpensesAmt
Total Assets BOY$10,197,381TotalAssetsBOYAmt
Total Assets EOY$10,291,237TotalAssetsEOYAmt
Total Liabilities BOY$850,444TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,174,770TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,346,937NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,116,467NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,460,365ExpenseAmt
Grant$2,915,737GrantAmt
Revenue$27,200RevenueAmt
DescSEE SCHEDULE O.Desc
Total Program Service Expenses$4,460,365TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming ActivitiesYes (1)GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee38EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHARLOTTE E BIERNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4159829474PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11333 BROADWAY 200AddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
KATE SHOUT
CHAIR5.00Yes (X)Yes (X)$0$0$0
MARTI POZZI
PAST CHAIR5.00Yes (X)Yes (X)$0$0$0
GEORGE MADRIGAL
TREASURER5.00Yes (X)Yes (X)$0$0$0
TIFFANY LOREN ROWE
SECRETARY5.00Yes (X)Yes (X)$0$0$0
CATHERINE AKER
DIRECTOR5.00Yes (X)$0$0$0
ASH BARAGHOUSH
DIRECTOR5.00Yes (X)$0$0$0
KARA BAYSINGER
DIRECTOR5.00Yes (X)$0$0$0
DANA GREEN
DIRECTOR5.00Yes (X)$0$0$0
CHARLES HALLADAY
DIRECTOR5.00Yes (X)$0$0$0
PETER HILLIARD
DIRECTOR5.00Yes (X)$0$0$0
ALLEGRA JONES
DIRECTOR5.00Yes (X)$0$0$0
BEN KOCHALSKI
DIRECTOR5.00Yes (X)$0$0$0
ASHUTOSH KULKARNI
DIRECTOR5.00Yes (X)$0$0$0
LAWRENCE NIBBI
DIRECTOR5.00Yes (X)$0$0$0
SHANNON O'SHEA
DIRECTOR5.00Yes (X)$0$0$0
BERYL CRUMPTON POTTER
DIRECTOR5.00Yes (X)$0$0$0
RANI RADHAKRISTNAN
DIRECTOR5.00Yes (X)$0$0$0
RAGHU RAGHURAM
DIRECTOR5.00Yes (X)$0$0$0
MANTRA ROBINSON
DIRECTOR5.00Yes (X)$0$0$0
GEORGE SAMMUT
DIRECTOR5.00Yes (X)$0$0$0
JENNIFER SHAPPLEY
DIRECTOR5.00Yes (X)$0$0$0
JOHN S SUN
DIRECTOR5.00Yes (X)$0$0$0
LEAH SUTTON
DIRECTOR5.00Yes (X)$0$0$0
EUGENE WADE
DIRECTOR5.00Yes (X)$0$0$0
CHARLOTTE BIERN
CHIEF EXECUTIVE OFFICER40.00Yes (X)$288,269$0$25,360
LYNNE DURIE
CHIEF OPERATING OFFICER40.00Yes (X)$165,113$0$17,667
DENNIS SCHRAG
SENIOR DIRECTOR OR CORPORATE GIVING40.00$184,629$0$10,996Yes (X)
ALLIE REYNOLDS
SENIOR DIRECTOR OF CORPORATE DEV.40.00$168,515$0$14,435Yes (X)
LINDA ANDERBERG
MARKETING & COMMUNICATIONS DIRECTOR40.00$143,353$0$14,756Yes (X)
SUSANNA FALK
PROGRAM DIRECTOR40.00$140,511$0$15,956Yes (X)
CHLOE MECUM
EVENTS DIRECTOR40.00$121,759$0$13,437Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,212,149TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$112,607TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$17,619FederatedCampaignsAmt
Fundraising$984,935FundraisingAmt
All Other Contributions$5,580,610AllOtherContributionsAmt
Noncash Contributions$890,905NoncashContributionsAmt
Total Contributions$6,583,164TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescWISH ASSIST FEESDesc
Business900099BusinessCd
Total Revenue Column$27,200TotalRevenueColumnAmt
Related Or Exempt Func Income$27,200RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$27,200TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$189,733TotalRevenueColumnAmt
Exclusion$189,733ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$6,965,085SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$7,292,838SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$327,753SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$327,753TotalRevenueColumnAmt
Exclusion-$327,753ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$451,951FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$984,935ContriRptFundraisingEventAmt
Fundraising Direct Expenses$451,951FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$25,600GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,600TotalRevenueColumnAmt
Exclusion$25,600ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,497,944TotalRevenueColumnAmt
Related Or Exempt Func Income$27,200RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$112,420ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,915,737TotalAmt
Program Services$2,915,737ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$543,403TotalAmt
Program Services$146,718ProgramServicesAmt
Management And General$244,532ManagementAndGeneralAmt
Fundraising$152,153FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,327,551TotalAmt
Program Services$628,439ProgramServicesAmt
Management And General$1,047,398ManagementAndGeneralAmt
Fundraising$651,714FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$74,096TotalAmt
Program Services$20,006ProgramServicesAmt
Management And General$33,343ManagementAndGeneralAmt
Fundraising$20,747FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$184,865TotalAmt
Program Services$49,914ProgramServicesAmt
Management And General$83,189ManagementAndGeneralAmt
Fundraising$51,762FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$203,807TotalAmt
Program Services$55,028ProgramServicesAmt
Management And General$91,713ManagementAndGeneralAmt
Fundraising$57,066FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$122,551TotalAmt
Program Services$21,745ProgramServicesAmt
Management And General$77,093ManagementAndGeneralAmt
Fundraising$23,713FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$86,427TotalAmt
Management And General$86,427ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$850TotalAmt
Fundraising$850FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$39,839TotalAmt
Management And General$39,839ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$113TotalAmt
Program Services$1ProgramServicesAmt
Management And General$112ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,979TotalAmt
Fundraising$3,979FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$177,324TotalAmt
Program Services$44,036ProgramServicesAmt
Management And General$65,674ManagementAndGeneralAmt
Fundraising$67,614FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$43,041TotalAmt
Program Services$2,549ProgramServicesAmt
Management And General$25,197ManagementAndGeneralAmt
Fundraising$15,295FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$607,474TotalAmt
Program Services$164,018ProgramServicesAmt
Management And General$273,363ManagementAndGeneralAmt
Fundraising$170,093FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,280TotalAmt
Program Services$1,181ProgramServicesAmt
Management And General$5,717ManagementAndGeneralAmt
Fundraising$7,382FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$87,228TotalAmt
Program Services$763ProgramServicesAmt
Management And General$63,740ManagementAndGeneralAmt
Fundraising$22,725FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$685TotalAmt
Program Services$185ProgramServicesAmt
Management And General$308ManagementAndGeneralAmt
Fundraising$192FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$29,182TotalAmt
Program Services$7,921ProgramServicesAmt
Management And General$13,103ManagementAndGeneralAmt
Fundraising$8,158FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$197TotalAmt
Program Services$197ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CHAPTER DUES$572,331$400,632$80,126$91,573
BAD DEBT$71,600$71,600
MERCHANT FEES$46,068$46,068
MEMBERSHIP DUES$7,272$1,295$3,482$2,495

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,159,900TotalAmt
Program Services$4,460,365ProgramServicesAmt
Management And General$2,234,356ManagementAndGeneralAmt
Fundraising$1,465,179FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,259,766BOYAmt
EOY$966,380EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,838,610BOYAmt
EOY$1,065,267EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,522,635BOYAmt
EOY$1,026,087EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,843BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$27,313BOYAmt
EOY$3,158EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$195,089BOYAmt
EOY$284,304EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$228,508LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$170,251LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$85,509BOYAmt
EOY$58,257EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,140,639BOYAmt
EOY$5,262,413EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$125,977BOYAmt
EOY$1,625,371EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,197,381BOYAmt
EOY$10,291,237EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$506,600BOYAmt
EOY$408,934EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$14,350BOYAmt
EOY$15,110EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$329,494BOYAmt
EOY$1,750,726EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$850,444BOYAmt
EOY$2,174,770EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,894,392BOYAmt
EOY$5,006,765EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,452,545BOYAmt
EOY$3,109,702EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,346,937BOYAmt
EOY$8,116,467EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,197,381BOYAmt
EOY$10,291,237EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,661,956ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$423,512NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$7,974DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,390,629CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,598,933CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,744,795CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,637,690CurrentTaxYearMinus1YearAmt
Current Tax Year$6,583,164CurrentTaxYearAmt
Total$35,955,211TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,390,629CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,598,933CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,744,795CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,637,690CurrentTaxYearMinus1YearAmt
Current Tax Year$6,583,164CurrentTaxYearAmt
Total$35,955,211TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$35,955,211PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$133,498CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$117,563CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$111,401CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$161,272CurrentTaxYearMinus1YearAmt
Current Tax Year$189,733CurrentTaxYearAmt
Total$713,467TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$410,906CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$340,117CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$235,495CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$222,139CurrentTaxYearMinus1YearAmt
Current Tax Year$477,551CurrentTaxYearAmt
Total$1,686,208TotalAmt
FieldValueIRS element (for citing)
Total Support$38,354,886TotalSupportAmt
Gross Receipts Rltd Activities$94,225GrossReceiptsRltdActivitiesAmt
Public Support CY1700.93740PublicSupportCY170Pct
Public Support PY1700.93930PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationGROSS 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.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,995,811BeginningYearBalanceAmt
Contributions$62,623ContributionsAmt
Investment Earnings Or Losses$107,499InvestmentEarningsOrLossesAmt
End Year Balance$2,165,933EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,244,757BeginningYearBalanceAmt
Contributions$61,483ContributionsAmt
Investment Earnings Or Losses-$310,429InvestmentEarningsOrLossesAmt
End Year Balance$1,995,811EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,540,558BeginningYearBalanceAmt
Contributions$306,275ContributionsAmt
Investment Earnings Or Losses$397,924InvestmentEarningsOrLossesAmt
End Year Balance$2,244,757EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,383,157BeginningYearBalanceAmt
Contributions$7,351ContributionsAmt
Investment Earnings Or Losses$150,050InvestmentEarningsOrLossesAmt
End Year Balance$1,540,558EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,393,620BeginningYearBalanceAmt
Contributions$9,292ContributionsAmt
Investment Earnings Or Losses-$16,134InvestmentEarningsOrLossesAmt
Other Expenditures$3,621OtherExpendituresAmt
End Year Balance$1,383,157EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.60940PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.39060TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$228,508OtherCostOrOtherBasisAmt
Depreciation$170,251DepreciationAmt
Book Value$58,257BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$58,257TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
DUE FROM NATIONAL$125,533
DUE FROM OTHER CHAPTERS$55,107
RIGHT-OF-USE ASSETS - FINANCE$7,194
RIGHT-OF-USE ASSETS - OPERATING$1,437,537
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,625,371TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
DUE TO NATIONAL$7,585
DUE TO OTHER CHAPTERS$92,601
LEASE LIABILITY - OPERATING$1,642,736
LEASE LIABILITY - FINANCING$7,804
FieldValueIRS element (for citing)
Total Liability$1,750,726TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,939,047TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$423,512NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$1,057,430DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,480,942RevenueNotReportedAmt
Revenue Subtotal$6,458,105RevenueSubtotalAmt
Investment Expenses Not Incld$39,839InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$39,839RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,497,944TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,169,517TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,049,456DonatedServicesUseFcltsAmt
Expenses Not Reported$1,049,456ExpensesNotReportedAmt
Expenses Subtotal$8,120,061ExpensesSubtotalAmt
Investment Expenses Not Incld2$39,839InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$39,839ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,159,900TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1EVENING OF WISHES GALAEvent1Nm
Gross Receipts Event1$1,006,900GrossReceiptsEvent1Amt
Charitable Contri Event1$625,937CharitableContriEvent1Amt
Gross Revenue Event1$380,963GrossRevenueEvent1Amt
Cash Prizes Event1$969CashPrizesEvent1Amt
Non Cash Prizes Event1$4,805NonCashPrizesEvent1Amt
Rent Facility Costs Event1$15,255RentFacilityCostsEvent1Amt
Food And Beverage Event1$260,848FoodAndBeverageEvent1Amt
Entertainment Event1$4,683EntertainmentEvent1Amt
Other Direct Expenses Event1$94,403OtherDirectExpensesEvent1Amt
Event2HYATT SWING FOR WISHESEvent2Nm
Gross Receipts Event2$272,110GrossReceiptsEvent2Amt
Charitable Contri Event2$221,929CharitableContriEvent2Amt
Gross Revenue Event2$50,181GrossRevenueEvent2Amt
Cash Prizes Event2$0CashPrizesEvent2Amt
Non Cash Prizes Event2$11,071NonCashPrizesEvent2Amt
Rent Facility Costs Event2$2,500RentFacilityCostsEvent2Amt
Food And Beverage Event2$36,610FoodAndBeverageEvent2Amt
Other Events Total7OtherEventsTotalCnt
Gross Receipts Other Events$157,876GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$137,069CharitableContriOtherEventsAmt
Gross Revenue Other Events$20,807GrossRevenueOtherEventsAmt
Cash Prizes Other Events$1,030CashPrizesOtherEventsAmt
Non Cash Prizes Other Events$3,027NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$3,492RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$2,799FoodAndBeverageOtherEventsAmt
Entertainment Other Events$4,039EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events$6,420OthDirectExpnssOtherEventsAmt
Gross Receipts Total$1,436,886GrossReceiptsTotalAmt
Charitable Contributions Tot$984,935CharitableContributionsTotAmt
Gross Revenue Total Events$451,951GrossRevenueTotalEventsAmt
Cash Prizes Total Events$1,999CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$18,903NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$21,247RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$300,257FoodAndBeverageTotalEventsAmt
Entertainment Total Events$8,722EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$100,823OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$451,951DirectExpenseSummaryEventsAmt
Net Income Summary$0NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Other Gaming$25,600GrossRevenueOtherGamingAmt
Volunteer Labor Other GamingYes (1)VolunteerLaborOtherGamingInd
Volunteer Labor Other Gaming0.20000VolunteerLaborOtherGamingPct
Gross Revenue Total Gaming$25,600GrossRevenueTotalGamingAmt
Net Gaming Income Summary$25,600NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedCAStatesWhereGamingConductedCd
LicensedYes (1)LicensedInd
License Suspended Etc0LicenseSuspendedEtcInd
Gaming With Nonmembers0GamingWithNonmembersInd
Member Of Other Entity0MemberOfOtherEntityInd
Gaming Own Facility0.05000GamingOwnFacilityPct
Gaming Other Facility0.95000GamingOtherFacilityPct
Individual With BooksCHARLOTTE E BIERNIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line11333 BROADWAY STE 200AddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game Rev0CntrctWith3rdPrtyForGameRevInd

Gaming Manager Business Name GamingManagerBusinessName

FieldValueIRS element (for citing)
Business Name Line1RACHEL FAUGHTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Gaming Manager Compensation$580GamingManagerCompensationAmt
Gaming Manager Services ProvEVENT MANAGER/SOLICITING AND GATHERING ITEMS/SETTING PRICINGGamingManagerServicesProvTxt
Gaming Manager Is EmployeeYes (X)GamingManagerIsEmployeeInd
Charitable Distribution Rqr0CharitableDistributionRqrInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeWISHES GRANTEDGrantTypeTxt
Recipient307RecipientCnt
Cash Grant$480,490CashGrantAmt
Non Cash Assistance$2,435,247NonCashAssistanceAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Non Cash AssistanceTRAVEL, M&E AND SUPPLIESNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFOR 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgYes (1)CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHARLOTTE BIERN
CHIEF EXECUTIVE OFFICER$273,000$0$14,925$0$344$0$12,453$0$12,907$0$313,629$0$0$0
DENNIS SCHRAG
SENIOR DIRECTOR OR CORPORATE GIVING$181,710$0$2,919$0$0$0$7,407$0$3,589$0$195,625$0$0$0
ALLIE REYNOLDS
SENIOR DIRECTOR OF CORPORATE DEV.$166,006$0$2,509$0$0$0$6,745$0$7,690$0$182,950$0$0$0
LYNNE DURIE
CHIEF OPERATING OFFICER$162,649$0$2,464$0$0$0$6,661$0$11,006$0$182,780$0$0$0
LINDA ANDERBERG
MARKETING & COMMUNICATIONS DIRECTOR$141,207$0$2,146$0$0$0$5,767$0$8,989$0$158,109$0$0$0
SUSANNA FALK
PROGRAM DIRECTOR$138,297$0$2,214$0$0$0$5,846$0$10,110$0$156,467$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 5FormAndLineReferenceDesc
ExplanationALL 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.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution9ContributionCnt
Noncash Contributions Rpt F990$134,758NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)WISH RELATED317$751,781FMV
Yes (X)SPECIAL EVENTS11$4,366FMV
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 4AIT 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 1ATHE 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 11BTHE 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 12CTHE 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 15THE 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 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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