2024-11-15T16:12:13-06:00 2023-12-31 861065772 DELOITTE TAX LLP 1015 SECOND AVENUE SUITE 500 SEATTLE WA 98104 990 2023-01-01 464784365 RUSSELL WILSON FOUNDATION C/O WILLIAMS KASTNER RUSS 4259225940 601 UNION ST STE 4100 SEATTLE WA 98101 SCOTT PICKETT DIRECTOR 4259225940 2024-11-15 1 1 JAY T FORKAN P00544907 2067167000 2023 2024-10-15 13:58:12Z X WHY NOT YOU FOUNDATION SCOTT PICKETT 4580 KLAHANIE DR SE 507 SAMMAMISH WA 98029 2248356 0 X WHYNOTYOUFDN.ORG X 2014 WA TO EMPOWER CHANGE IN THE WORLD, ONE CHILD AT A TIME. 9 3 3 0 0 0 1314631 2231496 0 0 -2241 16560 301 300 1312691 2248356 1050500 2013480 0 0 385277 177030 0 0 70036 240089 248111 1675866 2438621 -363175 -190265 226518 46334 13626 23707 212892 22627 THE RUSSELL WILSON FOUNDATION DBA WHY NOT YOU FOUNDATION ("WNY FOUNDATION") WAS ESTABLISHED TO EMPOWER CHANGE IN THE WORLD, ONE INDIVIDUAL AT A TIME, AND ONE CHILD AT A TIME. 0 0 1013480 1013480 YOUTH EDUCATION: THE WHY NOT YOU FOUNDATION ("WNY FOUNDATION") WORKS VERY CLOSELY WITH THE WHY NOT YOU ACADEMY (THE "ACADEMY") AND HAS DONE SO SINCE THE INCEPTION OF THE ACADEMY. THE ACADEMY PROVIDES TOOLS FOR STUDENTS TO WORK OUTSIDE OF THE TYPICAL CLASSROOM AND ALLOWS STUDENTS TO GET INVOLVED IN PROJECTS IN WHICH THEY ARE PASSIONATE. THIS APPROACH REPRESENTS THE WHY NOT YOU FOUNDATION'S MISSION, SCULPTING OUR YOUTH THROUGH BETTER OPPORTUNITIES IN EDUCATION, HEALTH, AND NUTRITION. IN 2023, WITH THE HELP OF THE WNY FOUNDATION, THE WHY NOT YOU ACADEMY RAISED FUNDS FOR AFTER SCHOOL CLUBS AND ACTIVITIES, COMMUNITY BUILDING EVENTS AND MEALS TO FIGHT FOOD INSECURITY, AND A RECORDING STUDIO FOR YOUTH, IN ADDITION TO GRANTS OF $1,013,480 TO THE ACADEMY. 1000000 1000000 CHILDREN'S HEALTH: IN 2023, THE WNY FOUNDATION PARTNERED WITH COMMONSPIRIT HEALTH TO FURTHER HEALTHIER COMMUNITIES, PROVIDING YOUTH WITH EASIER AND BETTER ACCESS TO EDUCATION AND HEALTHCARE BY DONATING $100,000 EACH TO 10 DIFFERENT ORGANIZATIONS THAT SUPPORT CHILDREN'S HEALTH. THE WNY FOUNDATION STRIVES TO REMOVE SUCH BARRIERS THAT HINDER ACTIVATING ASSETS TO HAVE A LASTING IMPACT FOR THE FUTURE OF OUR YOUNGER GENERATION. THROUGH THIS CAMPAIGN, AND MANY OTHER PARTNERSHIPS, THE WNY FOUNDATION HAS RAISED OVER $11 MILLION THAT HAS GONE DIRECTLY TO CHARITIES. 135758 SUPPORT FOR PHILANTHROPIC ENGAGEMENT: WHY NOT YOU FOUNDATION STAFF MEMBERS ENSURE THE FULL DAILY OPERATIONS OF THE NONPROFIT. A CORE FOCUS IS ON RESEARCHING, BUILDING AND SUPPORTING RELATIONSHIPS WITH LIKE-MINDED NONPROFITS IN CORE COMMUNITIES OF FOCUS. SIGNIFICANT TIME IS SPENT IN THE CREATION AND EXECUTION OF VOLUNTEER AND COMMUNITY ENGAGEMENT EVENTS. 2149238 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 AL AK CO CT GA HI IL ME MA MN NY ND OH OK OR PA RI SC UT VA WA WV WI X WILLIAMS KASTNER 2066286600 601 UNION ST STE 4100 SEATTLE WA 98101 RUSSELL WILSON PRESIDENT/DIRECTOR 1.00 X X 0 0 0 SCOTT PICKETT TREASURER/CFO/DIRECTOR 15.00 X X 20769 0 0 CIARA WILSON VICE PRESIDENT/DIRECTOR 1.00 X X 0 0 0 SHERYL WILLERT SECRETARY/DIRECTOR 1.00 X X 0 0 0 LARRY ESTRADA DIRECTOR 1.00 X 0 0 0 MARK RODGERS DIRECTOR 1.00 X 0 0 0 HARRY WILSON DIRECTOR 1.00 X 0 0 0 JESSICA ABRAMSON LOTT DIRECTOR 1.00 X 0 0 0 CHARLY MARTIN DIRECTOR 1.00 X 0 0 0 SHAYLA TAIT EXECUTIVE DIRECTOR 40.00 X 128315 0 0 149084 0 0 1 0 0 0 0 2231496 2231496 16560 16560 CREDIT CARD REWARDS 900099 300 300 300 2248356 0 0 16860 X 2013480 2013480 20769 9346 4154 7269 143657 64646 28731 50280 12604 5672 2521 4411 91420 18570 72850 34377 6983 27394 99238 20158 79080 612 275 123 214 13009 5854 2602 4553 5424 2441 1085 1898 4031 1813 807 1411 2438621 2149238 219347 70036 89540 46334 136978 226518 46334 13626 23452 0 255 13626 23707 X 212892 22627 212892 22627 226518 46334 -190265 0 X X 0 1 X 1 0 X 1350321 798198 1210607 1314631 2231496 6905253 1350321 798198 1210607 1314631 2231496 6905253 3605091 3300162 16633 4034 732 2648 16560 40607 13976 35300 9086 300 300 58962 7004822 0.47110 0.57480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 OTHER LIABILITIES 255 255 2248356 0 2248356 0 2248356 1438621 0 1438621 1000000 1000000 2438621 FORM XII, LINE 4B DURING THE YEAR ENDED DECEMBER 31, 2023, MANAGEMENT DETERMINED THE FOUNDATION HAD MADE AN UNCONDITIONAL PLEDGE DURING THE YEAR ENDED DECEMBER 31, 2020, BUT HAD NOT RECORDED THE RELATED GRANTS PAYABLE AND EXPENSE IN THE YEAR THE COMMITMENT WAS MADE (2020). DURING THE YEARS ENDED DECEMBER 31, 2021, 2022 AND 2023, GRANT EXPENSE WAS RECORDED BY THE FOUNDATION AS THE PAYMENTS WERE MADE. THE CORRECTION TO THE TIMING OF THE EXPENSE RECOGNITION ON THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS RESULTED IN A PRIOR PERIOD RESTATEMENT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022. THE RESTATED 2022 FINANCIAL STATEMENTS REPORT A GRANT PAYABLE OF $1,000,000, EQUAL TO THE UNPAID PLEDGE AMOUNT AS OF DECEMBER 31, 2022. THE FOUNDATION'S FINAL PAYMENT OF $1,000,000 RELATED TO THIS PLEDGE OCCURRED IN 2023 AND IS REPORTED AS A GRANT EXPENSE ON FORM 990, PART IX AND SCHEDULE I AS THIS GRANT AMOUNT HAS NOT BEEN PREVIOUSLY REPORTED BY THE FOUNDATION ON FORM 990, PART IX OR SCHEDULE I. 1 WHY NOT YOU ACADEMY 22419 PACIFIC HIGHWAY SOUTH 3 DES MOINES WA 98198 833285687 501(C)(3) 1010147 0 YOUTH EDUCATION CPCD (COMMUNITY PARTNERSHIP FOR CHILD DEVELOPMENT) 2330 ROBINSON STREET COLORADO SPRINGS CO 80904 841071825 501(C)(3) 100000 0 CHILDREN'S HEALTH KIDS IN NEED OF DENTISTRY 7190 COLORADO BLVD 300 COMMERCE CITY CO 80022 846038681 501(C)(3) 100000 0 CHILDREN'S HEALTH KIDS ON BIKES INC 702 E BOULDER ST COLORADO SPRINGS CO 80903 202820211 501(C)(3) 100000 0 CHILDREN'S HEALTH BOYS AND GIRLS CLUB OF METRO DENVER 2017 W 9TH AVENUE DENVER CO 80204 840510404 501(C)(3) 100000 0 CHILDREN'S HEALTH FOSTERING HOPE FOUNDATION 111 S TEJON STREET STE 112 COLORADO SPRINGS CO 80903 261991807 501(C)(3) 100000 0 CHILDREN'S HEALTH EYE CARE 4 KIDS 6911 SOUTH STATE MIDVALE UT 84047 870675404 501(C)(3) 100000 0 CHILDREN'S HEALTH A PRECIOUS CHILD 7051 W 118TH AVENUE BROOMFIELD CO 80020 263349334 501(C)(3) 100000 0 CHILDREN'S HEALTH REACH OUT AND READ COLORADO 3705 MARTIN LUTHER KING DRIVE DENVER CO 80205 861172160 501(C)(3) 100000 0 CHILDREN'S HEALTH KIDS FIRST HEALTH CARE 7190 COLORADO BLVD SUITE 450 COMMERCE CITY CO 80022 840799374 501(C)(3) 100000 0 CHILDREN'S HEALTH EDUCATING CHILDREN OF COLOR INC PO BOX 16074 COLORADO SPRINGS CO 80935 463347809 501(C)(3) 100000 0 CHILDREN'S HEALTH 12 0 PART I, LINE 2: THE USE OF GRANT FUNDS ARE MONITORED BY REQUESTING A CONFIRMATION LETTER FROM THE ORGANIZATION RECEIVING THE FUNDS WHICH CONFIRMS THAT THE USE OF THE FUNDS WAS IN ACCORDANCE WITH THE STATED INTENT OF THE ORGANIZATION. SCHEDULE I, PART II, LINE 1(A) DURING THE YEAR ENDED DECEMBER 31, 2023, MANAGEMENT DETERMINED THE FOUNDATION HAD MADE AN UNCONDITIONAL PLEDGE DURING THE YEAR ENDED DECEMBER 31, 2020, BUT HAD NOT RECORDED THE RELATED GRANTS PAYABLE AND EXPENSE IN THE YEAR THE COMMITMENT WAS MADE (2020). DURING THE YEARS ENDED DECEMBER 31, 2021, 2022 AND 2023, GRANT EXPENSE WAS RECORDED BY THE FOUNDATION AS THE PAYMENTS WERE MADE. THE CORRECTION TO THE TIMING OF THE EXPENSE RECOGNITION ON THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS RESULTED IN A PRIOR PERIOD RESTATEMENT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022. THE RESTATED 2022 FINANCIAL STATEMENTS REPORT A GRANT PAYABLE OF $1,000,000, EQUAL TO THE UNPAID PLEDGE AMOUNT AS OF DECEMBER 31, 2022. THE FOUNDATION'S FINAL PAYMENT OF $1,000,000 RELATED TO THIS PLEDGE OCCURRED IN 2023 AND IS REPORTED AS A GRANT EXPENSE ON SCHEDULE I AS THIS GRANT AMOUNT HAS NOT BEEN PREVIOUSLY REPORTED BY THE FOUNDATION ON FORM 990, SCHEDULE I. FORM 990, PART VI, SECTION A, LINE 2 RUSSELL WILSON, SCOTT PICKETT, AND CHARLY MARTIN HAVE BUSINESS RELATIONSHIPS. RUSSELL WILSON HAS A BUSINESS RELATIONSHIP WITH MARK RODGERS. RUSSELL WILSON AND HARRY WILSON HAVE FAMILY AND BUSINESS RELATIONSHIPS. RUSSELL WILSON AND CIARA WILSON HAVE FAMILY AND BUSINESS RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT EXISTS, THE CONFLICTED OFFICER OR DIRECTOR DOES NOT TAKE PART IN THE DISCUSSION OR VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE FOUNDATION ENGAGES AN ACCOUNTING FIRM TO PROVIDE DIRECTORS WITH INDEPENDENT, COMPARABLE, THIRD PARTY DATA ON COMPENSATION IN ORDER TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR ALL COMPENSATION PAID TO EXECUTIVES. THE DATE OF THE LAST COMPENSATION REVIEW WAS DECEMBER 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND ANNUAL TAX RETURN AVAILABLE TO THE PUBLIC UPON REQUEST. PART VI, SECTION B, LINES 13 AND 14 AT THE TIME THE RETURN WAS FILED, THE FOUNDATION DID NOT HAVE WRITTEN WHISTLEBLOWER OR DOCUMENT RETENTION POLICIES AND WAS CURRENTLY DRAFTING SUCH POLICIES. FORM 990, PART XI DURING THE YEAR ENDED DECEMBER 31, 2023, MANAGEMENT DETERMINED THE FOUNDATION HAD MADE AN UNCONDITIONAL PLEDGE DURING THE YEAR ENDED DECEMBER 31, 2020, BUT HAD NOT RECORDED THE RELATED GRANTS PAYABLE AND EXPENSE WHEN THE COMMITMENT WAS MADE. DURING THE YEARS ENDED DECEMBER 31, 2021, 2022 AND 2023 GRANT EXPENSE WAS RECORDED AS THE PAYMENTS WERE MADE. THE CORRECTION TO THE TIMING OF THE EXPENSE RECOGNITION ON THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS RESULTED IN A PRIOR PERIOD RESTATEMENT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022. AT THE END OF 2022, THE FOUNDATION SHOULD HAVE REPORTED A GRANT PAYABLE OF $1,000,000. THE FOUNDATION'S FINAL PAYMENT OF $1,000,000 RELATED TO THIS PLEDGE OCCURRED IN 2023 AND IS REPORTED AS GRANT EXPENSE ON PART IX AS THIS GRANT AMOUNT HAS NOT BEEN PREVIOUSLY REPORTED ON THE FORM 990, PART IX. PART XII, LINE 2C WASHINGTON STATE DOES NOT REQUIRE THE BOARD TO HAVE A SEPARATE AUDIT COMMITTEE. THE ENTIRE BOARD ACTS AS THE AUDIT COMMITTEE, MANAGING THE RELATIONSHIP WITH THE INDEPENDENT AUDITORS. THIS IS NOT A CHANGE FROM PRIOR YEARS. WEST2EAST INDUSTRIES INC 4580 KLAHANIE DR SE 507 SAMMAMISH WA 98029 465043372 WA N/A S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0