2023-06-26T16:32:40-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 391543541 MAKE-A-WISH FOUNDATION OF WISCONSIN INC MAKE 2627814445 11020 W PLANK COURT 200 WAUWATOSA WI 53226 PATTI GORSKY POLLACK PRESIDENT & CEO 2627814445 2023-06-23 1 PATTI GORSKY POLLACK XXX-XX-XXXX MELISSA HANGSLEBEN P02087031 6022662248 2023-06-23 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z PATTI GORSKY POLLACK 11020 W PLANK COURT 200 WAUWATOSA WI 53226 12028492 0 X WWW.WISCONSIN.WISH.ORG X 1984 WI TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 25 25 28 450 0 0 7659447 9593772 800 1575 683927 523365 -21229 -49167 8322945 10069545 2554351 4223352 0 0 2156051 2355779 779 0 1364888 1148384 1492003 5859565 8071134 2463380 1998411 20875834 19857216 1229873 835166 19645961 19022050 X THE MAKE-A-WISH FOUNDATION OF WISCONSIN IS A WISCONSIN NONPROFIT CORPORATION, ORGANIZED FOR THE PURPOSE OF CREATING LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5632193 4223352 1650 SEE SCHEDULE O. 5632193 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 15 0 1 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X X ISLARA LEINGANG 4147635964 11020 W PLANK COURT 200 WAUWATOSA WI 53226 LUIS ARROYO BOARD CHAIR 1.00 X X 0 0 0 CRAIG FAUST VICE CHAIR 1.00 X X 0 0 0 JOHN HERBERS LEGAL CHAIR 1.00 X X 0 0 0 MICHAEL DONOHUE FUNDRAISING CHAIR 1.00 X X 0 0 0 SHEILA DODDS WISH GRANTING CHAIR 1.00 X X 0 0 0 JOSEPH IMHOFF TREASURER 1.00 X X 0 0 0 BETH STRAKA SECRETARY 1.00 X X 0 0 0 CATHY DWORAK IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 BLAISE BEAULIER DIRECTOR 1.00 X 0 0 0 MICHAEL BOND DIRECTOR 1.00 X 0 0 0 KATHY BUBECK DIRECTOR 1.00 X 0 0 0 DAVID DEAN DIRECTOR 1.00 X 0 0 0 BRIAN DRANZIK DIRECTOR 1.00 X 0 0 0 PETER DUBACK DIRECTOR 1.00 X 0 0 0 GAVIN HATTERSLEY DIRECTOR 1.00 X 0 0 0 SHANNON KOBYLARCZYK DIRECTOR 1.00 X 0 0 0 JONA MANCUSO DIRECTOR 1.00 X 0 0 0 CHRIS MCINTOSH DIRECTOR 1.00 X 0 0 0 SHERRI MOWERY PERRIGO DIRECTOR 1.00 X 0 0 0 JULIE NIZNANSKY DIRECTOR 1.00 X 0 0 0 LYNDA PATTERSON DIRECTOR 1.00 X 0 0 0 KATINA SHAW DIRECTOR 1.00 X 0 0 0 TONY SIKORSKI DIRECTOR 1.00 X 0 0 0 RICH THOMPSON DIRECTOR 1.00 X 0 0 0 COLLEEN VALKOUN DIRECTOR 1.00 X 0 0 0 PATTI GORSKY PRESIDENT & CEO 40.00 X 217441 0 37210 WENDY COZZENS VP OF PHILANTHROPY 40.00 X 101343 0 33944 318784 0 71154 2 0 1 0 0 2740719 390330 6462723 1004194 9593772 WISH ASSIST FEES 900099 1575 1575 1575 348872 348872 1639853 1465360 174493 174493 174493 425421 2740719 493257 -67836 -67836 18924 330 18594 18594 OTHER INCOME 900099 75 75 75 10069545 1650 0 474123 1000000 1000000 3223352 3223352 280622 86100 79656 114866 1546282 477510 448616 620156 185779 57006 52732 76041 216840 61894 51712 103234 126256 40288 35983 49985 2751 1099 1262 390 78256 78256 92165 92165 69203 23475 14633 31095 234 234 312283 129540 48011 134732 22591 6283 6482 9826 145649 56476 37041 52132 16017 1253 4947 9817 34074 10220 8199 15655 1687 658 422 607 96226 37493 24124 34609 CHAPTER DUES 579174 417005 86876 75293 MERCHANT FEES 26996 26996 MEMBERSHIP DUES 9807 2541 2936 4330 BAD DEBT EXPENSE 4890 4890 8071134 5632193 1074053 1364888 16759 16759 1537695 1581886 899257 1243020 276 2731 186923 90843 277348 376603 1189475 859614 421632 329861 17256627 15887549 279317 327964 20875834 19857216 385570 491888 290075 61060 269797 0 284431 282218 1229873 835166 X 17819091 16863391 1826870 2158659 19645961 19022050 20875834 19857216 1998411 -2630659 8337 0 X 0 1 X 1 0 X 8039767 8038195 5871982 7659447 9593772 39203163 8039767 8038195 5871982 7659447 9593772 39203163 190613 39012550 260428 285495 286331 306337 348872 1487463 147760 302111 356520 493446 444420 1744257 42434883 22250 0.91940 0.90460 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2017 AMOUNT: $ 100,978. 2018 AMOUNT: $ 254,177. 2019 AMOUNT: $ 356,520. 2020 AMOUNT: $ 450,326. 2021 AMOUNT: $ 425,421. GROSS GAMING REVENUE - 2017 AMOUNT: $ 46,782. 2018 AMOUNT: $ 47,934. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 43,120. 2021 AMOUNT: $ 18,924. OTHER INCOME - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 75. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 207990 -38300 169690 181899 26091 207990 0 150000 31899 181899 0.00000 0.88400 0.11600 0 0 773216 467924 305292 416259 391690 24569 329861 DEFERRED RENT 226868 DUE TO NATIONAL 5083 DUE TO OTHER CHAPTERS 50267 282218 X 8144313 -2630659 729757 -1900902 10045215 92165 -67835 24330 10069545 8768224 721420 67835 789255 7978969 92165 92165 8071134 PART V, LINE 4: AS OF AUGUST 31, 2022, THE FOUNDATION HAD A BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS OF $169,690. THIS INTEREST CONSISTS OF A FUND CONTRIBUTED TO THE WISHES FOREVER ENDOWMENT FUND AT THE NATIONAL OFFICE. AN ENDOWMENT AGREEMENT BETWEEN THE CHAPTER AND NATIONAL OFFICE HAS BEEN SIGNED. DISTRIBUTIONS FROM THE NATIONAL OFFICE ARE MADE IN ACCORDANCE WITH THE SPENDING POLICIES ADOPTED BY THE NATIONAL OFFICE. THE NATIONAL OFFICE HAS VARIANCE POWER AS IT RELATES TO THESE ASSETS. THE BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS CONSISTS OF FUNDS CONTRIBUTED AND THE EARNINGS THEREON, NET OF DISTRIBUTIONS RECEIVED, AND IS CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS IN THE STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND WISCONSIN TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND CHAPTER 181 OF THE WISCONSIN 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 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 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED TO THE STATEMENT OF REVENUE -67,835. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED TO THE STATEMENT OF REVENUE 67,835. WISH NIGHT 1044591 937920 106671 144 68289 16535 38318 GOURMET WISHES 418291 347386 70905 35 19409 14684 600 48902 39 1703258 1455413 247845 3035 49492 81747 82610 3756 65701 3166140 2740719 425421 3035 49671 101156 165583 20891 152921 493257 -67836 18924 330 1 1.00000 18924 330 330 18594 WI 1 0 0 0 1.00000 ISLARA LEINGANG 11020 W PLANK COURT SUITE 200 WAUWATOSA WI 53226 0 KELSEY RICE 0 MANAGED INTERNAL EVENTS X 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHOENIX AZ 85016 860481941 501(C)(3) 1000000 0 WISH FULFILLMENT FUND 1 0 WISHES GRANTED 327 356111 2867241 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 X X 0 0 0 0 0 0 0 1 0 PATTI GORSKY PRESIDENT & CEO 182441 0 35000 0 0 0 27578 0 9632 0 254651 0 0 0 PART I, LINE 7 BONUSES ARE DETERMINED BY THE BOARD BASED ON GOALS MET DURING THE FISCAL YEAR. X 1 5882 FMV X WISH-RELATED 392 878895 FMV X SPECIAL EVENTS 115 108550 FMV X OTHER 22 10867 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF THE 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 WISCONSIN GRANTED 327 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2022. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $6,241,668 OF THIS AMOUNT $609,474 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 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 71.2% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 396. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE FOUNDATION'S INABILITY TO GRANT TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS 75.8% 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 BOARD SHALL CONSIST OF THE BOARD CHAIR, VICE CHAIR, FUNDRAISING CHAIR, WISH GRANTING CHAIR, LEGAL CHAIR, SECRETARY, TREASURER AND THE IMMEDIATE PAST BOARD CHAIR AS AN EX-OFFICIO MEMBER FOR THE YEAR FOLLOWING HIS OR HER BOARD CHAIRPERSON-SHIP. EXECUTIVE BOARD MEMBERS MUST BE MEMBERS OF THE BOARD OF DIRECTORS AND SHALL BE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS. THE EXECUTIVE BOARD MAY ACT ON BEHALF OF THE CORPORATION IN DAY TO DAY BUSINESS OPERATIONS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING ACTIONS TO THE BOARD OF DIRECTORS AT THE NEXT SUCCEEDING MEETING FOR RATIFICATION. THE EXECUTIVE BOARD SHALL BE CHARGED WITH SUBMITTING TO THE BOARD OF DIRECTORS FOR CONSIDERATION RESOLUTIONS CONCERNING UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION AND REVIEWING AND APPROVING STATE AND FEDERAL INCOME TAX OR INFORMATIONAL RETURNS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE TO REVIEW, BY THE AUDITORS. THIS HAPPENS BEFORE THE 990 IS FILED. ONCE IT IS REVIEWED AND QUESTIONS ARE ASKED, THE EXECUTIVE COMMITTEE VOTES TO APPROVE THE 990. THEN THE 990 AND WISCONSIN RETURNS ARE SENT TO THE FULL BOARD. 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 VOLUNTEER MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT/CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICT 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 THE BOARD CHAIR AND EXECUTIVE COMMITTEE REVIEW AND DECIDE THE COMPENSATION OF THE PRESIDENT & CEO. THIS IS DONE AFTER AN ANNUAL ASSESSMENT IS SUBMITTED BY THE PRESIDENT & CEO AND THE FULL BOARD HAS THE OPPORTUNITY TO GIVE FEEDBACK ON PERFORMANCE. THE CHAPTER HIRED PRICEWATERHOUSECOOPERS, LLC TO CONDUCT A COMPENSATION STUDY. IN ADDITION, MAKE-A-WISH FOUNDATION OF AMERICA ALSO CONDUCTED A COMPENSATION STUDY. THE EXECUTIVE COMMITTEE MEETS, DISCUSSION ENSUES AND A MOTION IS MADE AND VOTE TAKEN, MINUTES ARE TAKEN AND SUBMITTED TO SENIOR DIRECTOR OF FINANCE & OPERATIONS FOR IMPLEMENTATION. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES WAS DETERMINED BY THE PRESIDENT & CEO AFTER REVIEW OF PERFORMANCE AND COMPARABLE MARKET SALARY DATA. ADDITIONALLY, THE SR. DIRECTOR OF FINANCE AND & OPERATIONS PARTICIPATES IN THE FINAL SALARY DETERMINATION PROCESS TO ENSURE THAT WAGES ARE IN LINE WITH BUDGET AND COMPENSATION PARAMETERS. THESE PROCESSES LAST TOOK PLACE IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.