2023-04-11T09:29:52-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 363422138 MAKE-A-WISH FOUNDATION OF ILLINOIS INC MAKE 3126029474 640 NORTH LASALLE DRIVE 280 CHICAGO IL 606543754 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 3126029474 2023-04-05 1 STEPHANIE SPRINGS 999009999 MELISSA HANGSLEBEN P02087031 6022662248 2023-04-03 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z STEPHANIE SPRINGS 640 NORTH LASALLE DRIVE 280 CHICAGO IL 606543754 13102669 0 X WWW.WISH.ORG/ILLINOIS X 1986 IL THE FOUNDATION OF ILLINOIS CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 25 25 65 1655 0 0 13432690 11942988 1200 3300 368837 309761 3418 29687 13806145 12285736 2664553 3749719 0 0 4365049 4640867 0 0 1939700 1812401 1906428 8842003 10297014 4964142 1988722 21222367 20840047 1738970 1340392 19483397 19499655 X THE MAKE-A-WISH FOUNDATION OF ILLINOIS CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6613235 3749719 3300 SEE SCHEDULE O 6613235 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 20 0 65 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X VICTORIA GUSTER-HINES 3126029474 640 NORTH LASALLE DRIVE 280 CHICAGO IL 606543754 MARK CHONG CHAIR 2.00 X X 0 0 0 MICHAEL WARMUTH VICE CHAIR 2.00 X X 0 0 0 AMANDA WORTHINGTON VICE CHAIR 2.00 X X 0 0 0 CHARLES BROOKS CORPORATE DOCUMENTS OFFICER 2.00 X X 0 0 0 KRISTINA PASCHALL TREASURER 2.00 X X 0 0 0 PAULO BOLGAR DIRECTOR 2.00 X 0 0 0 MICHELE BOOTH DIRECTOR 2.00 X 0 0 0 SCOTT DUNCAN DIRECTOR 2.00 X 0 0 0 DANIEL HANRAHAN DIRECTOR 2.00 X 0 0 0 PAM HENSON DIRECTOR (THRU 1/2022) 2.00 X 0 0 0 MICHAEL LEMON DIRECTOR 2.00 X 0 0 0 SANTIAGO LUQUE SUESCUN DIRECTOR 2.00 X 0 0 0 JASON MASLAN DIRECTOR 2.00 X 0 0 0 LINDA MCGOVERN DIRECTOR 2.00 X 0 0 0 JEFF MURPHY DIRECTOR 2.00 X 0 0 0 PAT NASH DIRECTOR 2.00 X 0 0 0 BARBARA PERINO DIRECTOR 2.00 X 0 0 0 TODD RICHARDS DIRECTOR 2.00 X 0 0 0 JEFF SBRAGIA DIRECTOR 2.00 X 0 0 0 CHRISTINE SINNOTT DIRECTOR 2.00 X 0 0 0 D REID SNELLENBARGER DIRECTOR 2.00 X 0 0 0 THOMAS SOUTH DIRECTOR 2.00 X 0 0 0 CHRISTINE TORRES DIRECTOR 2.00 X 0 0 0 ANNA VOORTMAN DIRECTOR 2.00 X 0 0 0 MATT WESTERLUND DIRECTOR 2.00 X 0 0 0 SUSAN YEAZEL DIRECTOR 2.00 X 0 0 0 DARYL THOMANN CHIEF OPERATING OFFICER (THRU 6/21) 40.00 X 88538 0 12405 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 40.00 X 342693 0 12182 VICTORIA GUSTER-HINES CHIEF OPERATING OFFICER (BEGAN 10/21) 40.00 X 36885 0 561 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 40.00 X 211255 0 803 ANDREA SUDERSKI ACCOUNTING DIRECTOR 40.00 X 117913 0 2155 SUSAN ZELLNER INDIVIDUAL GIVING DIRECTOR 40.00 X 125328 0 13435 RYAN BLACKBURN VP MARKETING 40.00 X 135029 0 24538 WENDY SCHULTZ CORPORATE GIVING DIRECTOR 40.00 X 118582 0 12471 BRIDGET O'CONNELL VP MISSION DELIVERY 40.00 X 142449 0 7826 1318672 0 86376 7 0 1 0 0 13445 2005756 1343024 8580763 1926786 11942988 WISH ASSIST FEES 900099 3300 3300 3300 241528 241528 156000 87767 68233 68233 68233 720386 2005756 720386 0 18465 8780 9685 9685 OTHER INCOME 900099 20002 20002 20002 12285736 3300 0 339448 3749719 3749719 730804 67012 428165 235627 3345406 1475612 860669 1009125 30392 14784 5771 9837 292610 116812 70887 104911 241655 128735 45281 67639 4000 4000 33787 33787 63934 22773 2164 38997 3637 348 3289 160421 74385 17760 68276 82311 21677 14807 45827 356078 168187 88345 99546 27367 9564 1539 16264 39340 7907 7642 23791 1204 566 335 303 46224 21737 11622 12865 NATIONAL DUES 963536 693745 144531 125260 PROMOTIONAL GIFT ITEMS 65985 39672 1397 24916 MERCHANT/BANK FEES 58604 5377 53227 10297014 6613235 1744079 1939700 2808292 3150286 4757322 5381990 1476144 1537913 50037 89267 223931 523423 440203 87038 83220 11474339 9578011 529965 834659 21222367 20840047 685570 954747 744005 309395 385645 1738970 1340392 X 12455960 12857970 7027437 6641685 19483397 19499655 21222367 20840047 1988722 -1972464 0 X 0 1 X 1 0 X 12513045 11909230 11936788 13432690 11942987 61734740 12513045 11909230 11936788 13432690 11942987 61734740 2223805 59510935 251467 271147 297911 352088 241528 1414141 1379746 1397014 315690 549581 758853 4400884 67549765 21075 0.88100 0.87420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2017 AMOUNT: $ 1,287,641. 2018 AMOUNT: $ 1,302,538. 2019 AMOUNT: $ 285,415. 2020 AMOUNT: $ 546,163. 2021 AMOUNT: $ 720,386. GROSS GAMING REVENUE - 2017 AMOUNT: $ 43,491. 2018 AMOUNT: $ 42,906. 2019 AMOUNT: $ 4,550. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 18,465. OTHER INCOME - 2017 AMOUNT: $ 48,614. 2018 AMOUNT: $ 51,570. 2019 AMOUNT: $ 25,725. 2020 AMOUNT: $ 3,418. 2021 AMOUNT: $ 20,002. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5130682 100000 -745796 130829 25171 4328886 4225685 270000 777062 125000 17065 5130682 4115499 48000 275998 189000 24812 4225685 3619024 548000 145025 182000 14550 4115499 3570720 48000 180634 162000 18330 3619024 0.00000 0.82770 0.17230 0 0 14489 10932 3557 308140 244210 63930 200794 185061 15733 83220 OTHER LIABILITIES 76756 DEFERRED RENT 75638 DUE TO RELATED ENTITIES 228749 CAPITAL LEASE OBLIGATIONS 4502 385645 X 12027430 -1972464 1747945 -224519 12251949 33787 33787 12285736 12011172 1747945 1747945 10263227 33787 33787 10297014 PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT WISH GRANTING AND REFERRAL OUTREACH. THE TEMPORARILY RESTRICTED PORTION IS THE EXPENDABLE INCOME. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND ILLINOIS TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 205 OF THE ILLINOIS 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 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, 2022 AND 2021. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE APPLICABLE STATE JURISDICTIONS. WISH BALL 2161673 1590997 570676 179884 13000 159320 159475 58997 I WISH TO PARTY 327412 217332 110080 5022 34462 53052 5776 11768 3 237057 197427 39630 19607 3050 16973 2726142 2005756 720386 184906 67069 212372 168301 87738 720386 0 18465 3880 4900 0 0 1 0.10000 18465 3880 4900 8780 9685 IL 1 0 0 0 0.00000 1.00000 ANDREA SUDERSKI 640 N LASALLE DR STE 290 CHICAGO IL 60654 0 DEBBIE PURCELL 0 GAMING IS CO-MANAGED BY TWO EMPLOYEES, ANDREA SUDERSKI, ACCOUNTING DIRECTOR, AND DEBBIE PURCELL, SIGNATURE EVENTS DIRECTOR. THEY PROVIDE OVERSIGHT FOR RECORDKEEPING, DEPOSITS, COMPLIANCE WITH FEDERAL, STATE, AND LOCAL REGULATIONS, AND MANAGE ALL EMPLOYEES AND VOLUNTEERS ASSISTING WITH GAMING. X 0 1 WISHES GRANTED 493 564687 3185032 FMV TRAVEL, ACTIVITIES, AND MERCHANDISE PART I, LINE 2: THE ORGANIZATION DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES. HOWEVER, CASH ASSISTANCE IN THE FORM OF DECLINING BALANCE CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (E.G. MEALS, TIPS, GAS, ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE FOR THE FUNDS. X X X X 0 0 0 0 0 0 0 1 0 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 281402 0 58456 0 2835 0 4224 0 7958 0 354875 0 0 0 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 189211 0 21333 0 711 0 0 0 803 0 212058 0 0 0 RYAN BLACKBURN VP MARKETING 126376 0 8501 0 152 0 1853 0 22685 0 159567 0 0 0 BRIDGET O'CONNELL VP MISSION DELIVERY 134805 0 7537 0 107 0 2097 0 5729 0 150275 0 0 0 PART I, LINE 7 INDIVIDUALS ON THE LEADERSHIP TEAM ARE INCLUDED IN A PERFORMANCE INCENTIVE PLAN, WHICH HAS COMPONENTS THAT INTEGRATE WITH THE CEO INCENTIVE PLAN. THE PAYOUTS ARE BASED ON INDIVIDUAL PERFORMANCE GOALS AND SHARED GOALS. X 19 197267 FMV X MEALS & THEME PARK TICKETS 95 647619 FMV X WISH ACTIVITIES & MERCH 719 563059 FMV X AIRFARE 75 283744 FMV X EVENT AUCTION 225 184906 FMV X MEETINGS & EVENTS 18 30564 FMV X PROPERTY & EQUIPMENT 1 19628 FMV 1 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B IS THE NUMBER OF CONTRIBUTIONS AS LISTED BY THE DATE OF EACH CONTRIBUTION. FORM 990, PART III, LINE 4A OVER 16,000 WISHES HAVE BEEN GRANTED SINCE INCEPTION IN 1985. IN THE PAST YEAR, THE FOUNDATION FULFILLED LIFE-CHANGING WISHES FOR 493 CHILDREN IN ILLINOIS. THIS IS LOWER THAN OUR PRE-COVID-19 PANDEMIC AVERAGE VOLUME OF 713 WISHES FOR THE FISCAL YEARS ENDED AUGUST 31, 2017, 2018, AND 2019. FOR THE HEALTH AND SAFETY OF OUR VULNERABLE WISH CHILDREN AND THEIR FAMILIES, TRAVEL-RELATED WISHES, WHICH REPRESENTED 83% OF WISHES IN THESE THREE YEARS, WERE RESTRICTED THROUGH END OF JUNE 2022, WHEN U.S. DOMESTIC TRAVEL RESUMED WITH COVID PRECAUTIONS. TRAVEL OUTSIDE OF THE U.S. CONTINUES TO BE RESTRICTED DUE TO COVID. THE PROGRAM EXPENSE RATIO HAS BEEN IMPACTED BY THE REDUCED NUMBER OF WISHES SINCE THE ONSET OF THE PANDEMIC IN MARCH 2020. THE RATIO IS TYPICALLY 80% IN THE AUDITED FINANCIAL STATEMENTS. THE RATIO, SLIGHTLY LOWER IN FORM 990 BECAUSE OF THE EXCLUSION OF DONATED TRAVEL SERVICES AND USE OF FACILITIES, IS 64% THIS YEAR AND WAS 61% LAST YEAR. THE ORGANIZATION REMAINS FULLY COMMITTED TO EQUITABLY SERVING EVERY ELIGIBLE CHILD IN ILLINOIS, INCLUDING CONDUCTING DEEPER OUTREACH TO UNDERSERVED COMMUNITIES. OUR STRONG MEDICAL OUTREACH AND COMMUNITY ENGAGEMENT PROGRAMS, AS WELL AS STAFF AND VOLUNTEERS THAT WORK DIRECTLY IN THE COMMUNITY, CONTINUE TO SUPPORT THE ORGANIZATION'S STRONG TIES WITH INDIVIDUALS, COMMUNITY GROUPS, HOSPITALS, AND CORPORATIONS THROUGHOUT ILLINOIS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S CHIEF OPERATING OFFICER AND ACCOUNTING DIRECTOR WORKED CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM TO PREPARE THE RETURN. THE FINAL FORM 990 WAS REVIEWED BY THE CEO AND FINANCE COMMITTEE AND DISCUSSED WITH THE FINANCE STAFF. THE FINANCE COMMITTEE VOTED TO APPROVE THE FORM FOR FILING. SUBSEQUENT TO ITS REVIEW, THE FINANCE COMMITTEE REPORTED BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED. 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 TALENT TEAM IF THEY ARE FROM VOLUNTEERS, AND THE CEO AND COO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CEO AND COO. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST OF WHICH THE CEO AND COO 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 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS ACCOUNTABLE FOR APPROVING THE CEO'S COMPENSATION PACKAGE. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. IT ALSO APPROVES THE INCENTIVE TERMS FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, VP OF MISSION DELIVERY, AND VP OF MARKETING. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE CEO'S COMPENSATION PACKAGE AND LEADERSHIP TEAM INCENTIVE TERMS. THE COMPENSATION COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE AND IS TASKED WITH MAKING RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE ON THE TOTAL COMPENSATION PACKAGE FOR THE CEO AND INCENTIVE PAYOUTS FOR THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE CONSISTS OF AT LEAST 3 BOARD MEMBERS AND A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS PROFESSIONAL ("INDEPENDENT PROFESSIONAL"), CURRENTLY KORN FERRY. AS SUPPORT FOR THE CEO'S COMPENSATION PACKAGE, COMPARABILITY DATA IS OBTAINED FROM KORN FERRY (I.E. TOTAL COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR SIMILAR JOB RESPONSIBILITIES). THIS DATA IS UPDATED ANNUALLY. THE EXECUTIVE COMMITTEE'S WRITTEN RECORDS RELATED TO COMPENSATION INCLUDE: 1) THE TERMS OF THE COMPENSATION ARRANGEMENTS; 2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND 3) DOCUMENTATION OF THE COMPENSATION DECISIONS MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.