2023-07-07T15:18:20-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 431550697 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS MAKE 3142059474 13523 BARRETT PARKWAY DRIVE 241 BALLWIN MO 63021 CAROLINE SCHMIDT PRESIDENT & CEO 3142059474 2023-07-06 1 CAROLINE SCHMIDT XXX-XX-XXXX MELISSA HANGSLEBEN P02087031 6022662248 2023-07-06 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z CAROLINE SCHMIDT 13523 BARRETT PARKWAY DRIVE 241 BALLWIN MO 63021 8116202 0 X WISH.ORG/MOKAN X 1990 MO TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 32 600 0 0 5721038 6761920 2000 1875 292668 53329 -49406 -20043 5966300 6797081 1402860 2992436 0 0 2097822 2069790 0 0 1222133 858537 1176487 4359219 6238713 1607081 558368 7006477 6684552 877693 591518 6128784 6093034 X MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4251220 2992436 1875 SEE SCHEDULE O 4251220 1 1 0 0 0 0 0 0 0 1 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 19 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CAROLINE SCHMIDT 3142059474 13523 BARRETT PARKWAY DRIVE 241 BALLWIN MO 63021 LISA BRUBAKER CHAIR 1.00 X X 0 0 0 JEFF EDEN VICE CHAIR 1.00 X X 0 0 0 KEVIN HOWARD TREASURER 1.00 X X 0 0 0 LISA EPPS SECRETARY 1.00 X X 0 0 0 DR BRIAN PATE TRUSTEE 1.00 X 0 0 0 AARON COLE TRUSTEE 1.00 X 0 0 0 ANTONIO DANIELS TRUSTEE (THRU 7/22) 1.00 X 0 0 0 BRAD HAMPTON TRUSTEE 1.00 X 0 0 0 MARK HUBBS TRUSTEE 1.00 X 0 0 0 LIZ HUGHES TRUSTEE 1.00 X 0 0 0 ERIC KRUGER TRUSTEE 1.00 X 0 0 0 DENISE KRUSE TRUSTEE 1.00 X 0 0 0 PATRICK MILLER TRUSTEE 1.00 X 0 0 0 MILES MOONEY TRUSTEE 1.00 X 0 0 0 DEAN MUTTER TRUSTEE 1.00 X 0 0 0 PATRICK O'FARRELL TRUSTEE 1.00 X 0 0 0 DANIEL RIEGER TRUSTEE 1.00 X 0 0 0 JEFF SONGER TRUSTEE (THRU 5/22) 1.00 X 0 0 0 CAROLINE SCHMIDT CEO & PRESIDENT 40.00 X 201771 0 13005 STEPHANIE BOEGLIN COO 40.00 X 128464 0 2592 330235 0 15597 2 0 1 0 0 18981 1789756 406682 4546501 1454034 6761920 WISH ASSIST FEES 900099 1875 1875 1875 63307 63307 996198 1006176 -9978 -9978 -9978 281846 1789756 312945 -31099 -31099 11056 0 11056 11056 6797081 1875 0 33286 2992436 2992436 225929 87434 49704 88791 1454063 562722 319895 571446 29512 11422 6492 11598 213904 82781 47059 84064 146382 56650 32204 57528 90136 78256 11880 31615 31615 184452 9515 54935 120002 5081 438 4643 124025 55189 20465 48371 57390 15516 9340 32534 65190 24773 14083 26334 35188 3496 5012 26680 75784 6614 21605 47565 3155 1221 694 1240 18916 7320 4162 7434 CHAPTER DUES 462230 332805 69335 60090 MERCHANT FEES 18774 18774 MEMBERSHIP DUES 4551 888 504 3159 6238713 4251220 765360 1222133 1795041 732195 156760 678592 593658 1081766 725 9446 13306 14845 241171 468028 197169 172092 39332 25077 3261316 2875274 905168 799329 7006477 6684552 423513 462649 9262 406682 38236 128869 877693 591518 X 4148977 3729119 1979807 2363915 6128784 6093034 7006477 6684552 X 558368 -556096 125374 -163396 X 0 1 X 1 0 X 4485734 6512220 4827963 5721038 6761920 28308875 4485734 6512220 4827963 5721038 6761920 28308875 23610 28285265 88731 80524 72350 51216 63307 356128 157604 218509 155234 330247 292902 1154496 29819499 11525 0.94850 0.94710 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2017 AMOUNT: $ 157,604. 2018 AMOUNT: $ 217,229. 2019 AMOUNT: $ 140,244. 2020 AMOUNT: $ 311,491. 2021 AMOUNT: $ 281,846. GROSS GAMING REVENUE - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 14,990. 2020 AMOUNT: $ 18,400. 2021 AMOUNT: $ 11,056. OTHER INCOME - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 1,280. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 356. 2021 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 556450 250000 -126273 1410 678767 226663 250000 81197 1410 556450 207686 20391 1414 226663 125135 77500 5051 207686 80146 37500 7489 125135 0.00000 1.00000 0.00000 0 0 59316 59316 0 137853 112776 25077 25077 SECURITY DEPOSITS 4271 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 634383 DUE FROM NATIONAL 142399 DUE FROM OTHER CHAPTERS 18276 799329 DEFERRED RENT 8601 CAPITAL LEASE OBLIGATIONS 8886 DUE TO NATIONAL 872 DUE TO OTHER CHAPTERS 110510 128869 X 6676971 -556096 599898 -163396 -119594 6796565 31615 -31099 516 6797081 6712721 474524 31099 505623 6207098 31615 31615 6238713 PART V, LINE 4: INCOME GENERATED FROM THE ORGANIZATION'S ENDOWMENT FUND ARE INTENDED TO FUND WISHES IN PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 144.0302(20) OF THE REVISED STATUTES OF MISSOURI. 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, 2022 AND 2021. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS -163,396. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -31,099. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 31,099. SAINT LOUIS WALK FOR WISHES 923953 860472 63481 2000 4000 18350 39131 KANSAS CITY BUBBLE BALL 431495 347558 83937 21776 28341 20373 39471 8 716154 581726 134428 1838 67257 27961 11024 31423 2071602 1789756 281846 1838 91033 60302 49747 110025 312945 -31099 1 WISHES GRANTED 345 380374 2612062 FMV TRAVEL, M&E, AND 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 0 0 0 0 0 0 0 1 0 CAROLINE SCHMIDT CEO & PRESIDENT 166791 0 34980 0 0 0 5004 0 8001 0 214776 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON GOALS MET DURING THE FISCAL YEAR AND APPROVED BY THE BOARD OF DIRECTORS. X 1 20172 X WISH RELATED 232 1425233 X OTHER 9 6146 X SPECIAL EVENTS 3 2483 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 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 MISSOURI AND KANSAS GRANTED 345 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2022. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,682,444. OF THIS AMOUNT, $431,224 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. IN RESPONSE TO THE CORONAVIRUS PANDEMIC, ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH FOUNDATION OF AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL IT WAS DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. PRIOR TO FISCAL 2020, TRAVEL WISHES HAD BEEN 78% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 414. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE FOUNDATION'S INABILITY TO GRANT TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS 73% IN THE PRE-PANDEMIC FISCAL YEAR ENDING AUGUST 31, 2019. TOWARD THE END OF FISCAL YEAR 2022, THE FOUNDATION BEGAN TO EMERGE FROM PANDEMIC OPERATING CONDITIONS AND NATIONAL WISH TRAVEL WAS RESUMED. NATIONAL EFFORTS ARE UNDERWAY TO RETURN TO PRE-PANDEMIC WISH GRANTING AND FUNDRAISING EFFORTS. 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 SOLELY OF ONE OR MORE DIRECTORS. SUCH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE MAY EXERCISE THE 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 B, LINE 11B THE FOUNDATION 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 PRESIDENT & CEO AND THE FINANCE 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 CHAPTER'S VOLUNTEER MANAGERS IF THEY ARE FROM VOLUNTEERS, THE DIRECTOR OF OPERATIONS FOR STAFF, AND EXECUTIVE ASSISTANT TO THE CEO FOR BOARD MEMBERS. 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 FOR 2021 COMPENSATION, 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. 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 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS -163,396.