2023-07-14T15:43:06-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 3037509474 7951 EAST MAPLEWOOD AVENUE 126 GREENWOOD VILLAGE CO 80111 SCOTT DISHONG PRESIDENT & CEO 3037509474 2023-07-04 1 SCOTT DISHONG XXX-XX-XXXX MELISSA HANGSLEBEN P02087031 6022662248 2023-07-04 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z SCOTT DISHONG 7951 EAST MAPLEWOOD AVENUE 126 GREENWOOD VILLAGE CO 80111 6926898 0 X WISH.ORG/COLORADO X 1983 CO TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 14 14 22 220 0 0 4914846 6418617 2597 13650 43608 67082 -14225 -6286 4946826 6493063 1590175 2436792 0 0 1374677 1533964 351 0 916184 938236 931402 3903439 4902158 1043387 1590905 6496793 7859794 537324 574019 5959469 7285775 X THE MAKE-A-WISH FOUNDATION OF COLORADO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3506542 2436792 13650 SEE SCHEDULE O 3506542 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 10 0 1 22 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X JENNIFER GETSCH 3037509474 7951 EAST MAPLEWOOD AVENUE 126 GREENWOOD VILLAGE CO 80111 SCOTT DISHONG PRESIDENT/CHIEF EXECUTIVE OFFICER 40.00 X 199500 0 9149 JENNIFER GETSCH CHIEF MISSION OFFICER 40.00 X 107260 0 12784 LAUREN BEEDE CHIEF DEVELOPMENT OFFICER 40.00 X 102478 0 5726 BRENT SMITH CHAIR 3.00 X X 0 0 0 SCOTT REICHENBERG VICE CHAIR 1.00 X X 0 0 0 MICHAEL BROKER TREASURER 2.00 X X 0 0 0 LAURA SRSICH DIRECTOR 1.00 X 0 0 0 MICHAEL BRUEGGEMANN DIRECTOR 1.00 X 0 0 0 KARRIE FLETCHER DIRECTOR 1.00 X 0 0 0 JUSTIN VAUGHN DIRECTOR 1.00 X 0 0 0 HEIDI GILL DIRECTOR 1.00 X 0 0 0 DERON BROWN DIRECTOR 1.00 X 0 0 0 CONNIE TALMAGE DIRECTOR 1.00 X 0 0 0 CORY TIPTON DIRECTOR 1.00 X 0 0 0 BOB FORBES DIRECTOR 1.00 X 0 0 0 TAIZO NAKANO DIRECTOR 1.00 X 0 0 0 ERIN HUTCHINSON DIRECTOR 1.00 X 0 0 0 JUSTIN SCHMIEDEL DIRECTOR (THRU 9/21) 1.00 X 0 0 0 409238 0 27659 3 0 1 0 0 151615 236070 6030932 874261 6418617 WISH ASSIST FEES 900099 13650 13650 13650 55642 55642 423075 3121 412851 1905 10224 1216 11440 11440 12057 151615 19079 -7022 -7022 OTHER INCOME 900099 736 736 736 6493063 13650 0 60796 2436792 2436792 412185 168996 70071 173118 924805 379170 157217 388418 17210 7056 2926 7228 84495 34643 14364 35488 95269 39060 16196 40013 31000 12710 5270 13020 69340 69340 14365 4230 5802 4333 1261 1261 161428 49253 32192 79983 22240 5846 9365 7029 155152 63612 26376 65164 8503 1029 1846 5628 21743 1063 3456 17224 5015 2056 853 2106 14490 5941 2463 6086 NATIONAL DUES 409840 295085 61476 53279 MERCHANT FEES 15756 15756 BAD DEBT EXPENSE 800 0 0 800 MEMBERSHIP DUES 469 219 250 4902158 3506542 479432 916184 800 800 3754334 4468481 310876 608781 30629 2051 30048 12599 252830 233236 157742 39085 17933 118657 1939097 2087308 160246 327881 6496793 7859794 264400 433780 23501 236070 13353 140239 537324 574019 X 5681546 6647971 277923 637804 5959469 7285775 6496793 7859794 X 1590905 -289956 38349 -12992 X 0 1 X 1 0 X 4796946 5672946 5306551 4914846 6418617 27109906 4796946 5672946 5306551 4914846 6418617 27109906 27109906 44859 44931 45226 34261 55642 224919 119727 166554 42305 48389 12793 389768 27724593 41472 0.97780 0.97320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS EVENT FUNDRAISING REVENUE - 2017 AMOUNT: $ 119,727. 2018 AMOUNT: $ 163,969. 2019 AMOUNT: $ 42,305. 2020 AMOUNT: $ 48,389. 2021 AMOUNT: $ 12,057. OTHER INCOME - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 2,585. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 736. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 87224 39085 48139 70518 70518 118657 DUE TO NATIONAL 2793 DUE TO OTHER CHAPTERS 97615 CAPITAL LEASE OBLIGATIONS 39831 140239 X 6802473 -289956 605336 -12992 302388 6500085 -7022 -7022 6493063 5476167 566987 7022 574009 4902158 0 4902158 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND COLORADO INCOME TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). 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 SPLIT INTEREST AGREEMENTS -12,992. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -7,022. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 7,022. WALK FOR WISHES 103049 94781 8268 3012 4145 625 70 6903 WISH HEROES 45417 44922 495 495 3 15206 11912 3294 3829 163672 151615 12057 3507 4145 625 70 10732 19079 -7022 1 WISHES GRANTED 239 301906 2134886 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 SCOTT DISHONG PRESIDENT/CHIEF EXECUTIVE OFFICER 163406 0 35438 0 656 0 8531 0 618 0 208649 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON DISCRETION BY THE BOARD. X 2 12824 FMV X WISH-RELATED 183 824881 FMV X OTHER 3 36556 FMV 0 0 1 1 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: MAKE-A-WISH COLORADO USED THE COMPANY "THE GIVING BLOCK" TO PROCESS CRYPTO CURRENCY DONATIONS. 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 COLORADO GRANTED 239 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2022. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,029,822. OF THIS AMOUNT, $523,280 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 CONJUCTION WITH THE MAKE-A-WISH NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH 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 75% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 300. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE FOUNDATION'S INABILITY TO GRANT TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS 78% 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 EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD, WHO SHALL BE ITS CHAIRPERSON, THE VICE CHAIR OF THE BOARD, THE TREASURER, AND THREE MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE MAY HAVE SUCH ADDITIONAL MEMBERS OF THE BOARD OF DIRECTORS AS MAY BE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS. EXCEPT AS PROHIBITED BY STATUTE, THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE BOARD OF DIRECTORS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION. THE EXECUTIVE COMMITTEE SHALL REPORT ITS ACTIONS TO THE BOARD OF DIRECTORS AT EACH REGULAR MEETING OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL SUBMIT TO THE BOARD OF DIRECTORS FOR ITS CONSIDERATION RESOLUTIONS CONCERNING ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATIONS OF THE CORPORATION. THIS DELEGATION OF AUTHORITY TO THE EXECUTIVE COMMITTEE SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS OR ANY MEMBER OF THE BOARD OF DIRECTORS FROM ANY RESPONSIBILITY IMPOSED BY LAW. RULES GOVERNING PROCEDURES FOR MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE AS ESTABLISHED BY THE BOARD OF DIRECTORS, OR IN THE ABSENCE THEREOF, BY THE EXECUTIVE COMMITTEE ITSELF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FOUNDATION'S CEO AND COO. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S FINANCE AND EXECUTIVE COMMITTEE. SUBSEQUENT TO THE COMMITTEE'S FINAL APPROVAL, A COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD 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 AND REVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS ARE MONITORED BY THE CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE 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 TRANSACTIONS 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 FISCAL 2022 COMPENSATION, THE CEO'S COMPENSATION WAS DETERMINED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS. THE INDEPENDENT COMMITTEE'S DISCUSSION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING THE DELIBERATIONS, THOSE WHO VOTED ON IT AND THE MOST RECENTLY AVAILABLE COMPARABILITY DATA RELIED UPON. EXAMPLES OF COMPARABILITY DATA INCLUDE NATIONAL AND LOCAL BENCHMARKING STUDIES, SALARY SURVEYS CONDUCTED BY THE MAKE-A-WISH FOUNDATION OF AMERICA AND CHARITY NAVIGATOR WITHIN THE PRIOR THREE YEARS. FOR OTHER OFFICERS AND KEY EMPLOYEES, COMPENSATION IS DETERMINED BY THE CEO AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. EXAMPLES OR COMPARABILITY DATA INCLUDE NATIONAL AND LOCAL BENCHMARKING STUDIES, SALARY SURVEYS CONDUCTED BY THE MAKE-A-WISH FOUNDATION OF AMERICA AND CHARITY NAVIGATOR WITHIN THE PRIOR THREE YEARS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS -12,992.