2023-07-06T08:57:31-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 CHARLOTTE BIERN CEO 4159829474 2023-07-04 1 CHARLOTTE BIERN 999009999 MELISSA HANGSLEBEN P02087031 6022662248 2023-07-04 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z CHARLOTTE BIERN 1333 BROADWAY 200 OAKLAND CA 94612 14707712 0 X WISH.ORG/GREATERBAY X 1984 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 22 22 38 800 0 0 7744795 7637690 4400 16600 1077284 270070 -20520 -32767 8805959 7891593 1027172 2224290 0 0 2597677 3080090 0 0 1162056 1461398 1623327 5086247 6927707 3719712 963886 10570043 10197381 1129996 850444 9440047 9346937 X THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3906665 2224290 16600 SEE SCHEDULE O. 3906665 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 1 38 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X LYNNE DURIE 4154022771 1333 BROADWAY 200 OAKLAND CA 94612 CHARLOTTE BIERN CEO 40.00 X 278011 0 23186 DENNIS SCHRAG SENIOR DIRECTOR OF INDIVIDUAL GIVING 40.00 X 178348 0 13824 LYNNE DURIE COO 40.00 X 151506 0 16359 ALLIE REYNOLDS SENIOR DIRECTOR OF CORPORATE DEV. 40.00 X 148804 0 13359 LINDA ANDERBERG MARKETING & COMMUNICATIONS DIRECTOR 40.00 X 130792 0 13707 SUSANNA FALK PROGRAM DIRECTOR 40.00 X 124839 0 14900 CHLOE MECUM EVENTS DIRECTOR 40.00 X 108958 0 11950 MARTI POZZI CHAIR 5.00 X X 0 0 0 KATE SHROUT VICE CHAIR/SECRETARY 5.00 X X 0 0 0 GEORGE MADRIGAL TREASURER 5.00 X X 0 0 0 CATHERINE AKER DIRECTOR 5.00 X 0 0 0 ASH BARAGHOUSH DIRECTOR 5.00 X 0 0 0 KARA BAYSINGER DIRECTOR 5.00 X 0 0 0 DANA GREEN DIRECTOR 5.00 X 0 0 0 CHARLES HALLADAY DIRECTOR 5.00 X 0 0 0 PETER HILLIARD DIRECTOR 5.00 X 0 0 0 JOSEPH HURWICH DIRECTOR 5.00 X 0 0 0 ALLEGRA JONES DIRECTOR 5.00 X 0 0 0 BEN KOCHALSKI DIRECTOR 5.00 X 0 0 0 ASHUTOSH KULKARNI DIRECTOR 5.00 X 0 0 0 LAWRENCE NIBBI DIRECTOR 5.00 X 0 0 0 BERYL POTTER DIRECTOR 5.00 X 0 0 0 RANI RADHAKRISHNAN DIRECTOR 5.00 X 0 0 0 RAGHU RAGHURAM DIRECTOR 5.00 X 0 0 0 MANTRA ROBINSON DIRECTOR 5.00 X 0 0 0 TIFFANY LOREN ROWE DIRECTOR 5.00 X 0 0 0 JENNIFER SHAPPLEY DIRECTOR 5.00 X 0 0 0 JOHN SUN DIRECTOR 5.00 X 0 0 0 EUGENE WADE DIRECTOR 5.00 X 0 0 0 1121258 0 107285 7 0 1 0 0 15650 486463 455700 6679877 680456 7637690 WISH ASSIST FEES 900099 16600 16600 16600 161272 161272 6670011 6561213 108798 108798 108798 213113 486463 254906 -41793 -41793 8780 0 8780 8780 OTHER REVENUE 900099 246 246 246 7891593 16600 0 237303 2224290 2224290 514432 164861 213612 135959 2127284 681737 883331 562216 60177 19285 24988 15904 187972 60240 78052 49680 190225 60962 78988 50275 47869 4602 30381 12886 93100 641 80050 12409 29598 29598 4429 4429 133996 79840 29901 24255 44611 7844 17358 19409 586043 187811 243346 154886 3990 175 1274 2541 32789 1191 18532 13066 3178 310 2612 256 26309 8431 10925 6953 1405 1405 CHAPTER DUES 557596 401469 83639 72488 MISCELLANEOUS EXPENSE 28824 28824 MERCHANT FEES 22088 22088 MEMBERSHIP DUES 7502 1571 3575 2356 6927707 3906665 1858986 1162056 1483603 1259766 2850155 1838610 924833 1522635 0 1843 25866 27313 210353 195089 261380 175871 80698 85509 4880162 5140639 114373 125977 10570043 10197381 382161 506600 14350 455700 292135 329494 1129996 850444 X 6463419 5894392 2976628 3452545 9440047 9346937 10570043 10197381 963886 -1074284 17288 0 X 0 1 X 1 0 X 7231573 7390629 6598933 7744795 7637690 36603620 7231573 7390629 6598933 7744795 7637690 36603620 36603620 175255 133498 117563 111401 161272 698989 459001 410906 340117 235495 222139 1667658 38970267 93625 0.93930 0.92300 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS GAMING REVENUE - 2017 AMOUNT: $ 28,700. 2018 AMOUNT: $ 10,580. 2019 AMOUNT: $ 13,627. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 8,780. GROSS FUNDRAISING REVENUE - 2017 AMOUNT: $ 430,301. 2018 AMOUNT: $ 400,326. 2019 AMOUNT: $ 326,490. 2020 AMOUNT: $ 235,495. 2021 AMOUNT: $ 213,113. OTHER REVENUE - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 246. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2244757 61483 -310429 1995811 1540558 306275 397924 2244757 1383157 7351 150050 1540558 1393620 9292 -16134 3621 1383157 1329035 9744 112755 57914 1393620 0.00000 0.63000 0.37000 0 0 261380 175871 85509 85509 CAPITAL LEASE OBLIGATIONS 12452 DUE TO NATIONAL 18968 DUE TO OTHER CHAPTERS 54852 DEFERRED RENT 243222 329494 X 7724484 -1074284 923804 -28824 -179304 7903788 29598 -41793 -12195 7891593 7817594 906516 41793 948309 6869285 29598 28824 58422 6927707 PART V, LINE 4: THE PURPOSE OF THIS FUND IS TO FURTHER THE CHARITABLE PURPOSES OF THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA (THE "FOUNDATION") BY PROVIDING FUNDS TO BE USED FOR THE FOUNDATION'S OPERATIONS, OVERHEAD EXPENSES, AND WISH MAKING PROGRAMS WITHIN THE FOUNDATION'S OPERATING AREA, WHICH IS DEFINED AS THE FOLLOWING CALIFORNIA COUNTIES - ALAMEDA, CONTRA COSTA, DEL NORTE, HUMBOLDT, LAKE MARIN, MENDOCINO, MONTEREY, NAPA, SAN BENITO, SAN FRANCISCO, SAN MATEO, SANTA CLARA, SANTA CRUZ, SISKIYOU, SOLANO, AND SONOMA. ALL CONTRIBUTIONS TO THE FUND AND ALL DISTRIBUTIONS FROM THE FUND, SHALL BE RESTRICTED TO USE WITHIN THE FOUNDATION'S OPERATING AREA AS DEFINED ABOVE. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 65 OF THE CALIFORNIA REVISED STATUTES. 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: MISCELLANEOUS EXPENSE MOVED FROM THE STATEMENT OF REVENUE TO THE STATEMENT OF FUNCTIONAL EXPENSES -28,824. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -41,793. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 41,793. PART XII, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS EXPENSE MOVED FROM THE STATEMENT OF REVENUE TO THE STATEMENT OF FUNCTIONAL EXPENSES 28,824. PART V, ENDOWMENT FUNDS COLUMN (B) WAS UPDATED TO REFLECT THE ACTIVITY AND YEAR END BALANCE AS OF AUGUST 31, 2021. ANNUAL GALA 533839 344073 189766 -19 6723 132224 11918 2375 67479 WISHES ON THE VINE 80695 80695 0 10 85042 61695 23347 37 2402 3130 10882 450 17305 699576 486463 213113 18 9125 135354 22800 2825 84784 254906 -41793 1 WISHES GRANTED 274 223924 2000366 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 1 0 0 0 0 0 CHARLOTTE BIERN CEO 255931 0 22080 0 0 0 11120 0 12066 0 301197 0 0 0 DENNIS SCHRAG SENIOR DIRECTOR OF INDIVIDUAL GIVING 175675 0 2673 0 0 0 7134 0 6690 0 192172 0 0 0 LYNNE DURIE COO 149271 0 2235 0 0 0 6060 0 10299 0 167865 0 0 0 ALLIE REYNOLDS SENIOR DIRECTOR OF CORPORATE DEV. 146631 0 2173 0 0 0 5952 0 7407 0 162163 0 0 0 PART I, LINE 5 ALL STAFF INCENTIVE BONUSES ARE BASED ON BUDGETED GOALS OF THE FISCAL YEAR: STAFF INCENTIVE PLAN THAT WILL PROVIDE BONUSES AT TWO LEVELS BASED ON ANNUAL SALARY - 1.5% BONUS IF THE ORGANIZATION MEETS ITS BUDGETED REVENUE GOAL FOR THE YEAR, AND ANOTHER 1.5% AFTER THE FUNDRAISING IS MET IF THE TOTAL NUMBER OF WISHES GRANTED IS ACHIEVED. X 3 16806 FMV X WISH RELATED 212 661220 FMV X SPECIAL EVENTS 2 2430 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS 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 GREATER BAY AREA GRANTED 274 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2022. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,583,116 OF THIS AMOUNT $676,451 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 81% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 377. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE FOUNDATION'S INABILITY TO GRANT TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS 76% 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 CHAIRPERSON, WHO WILL BE THE CHAIRPERSON OF THE COMMITTEE, CHAIRPERSON-ELECT, VICE-CHAIR, BOARD TREASURER, BOARD SECRETARY AND THE IMMEDIATE PAST CHAIRPERSON, PROVIDED HIS OR HER BOARD TERM HAS NOT EXPIRED. THE CHAIRS OF THE OTHER COMMITTEES, IF NOT ONE OF THE PREVIOUSLY NAMED OFFICERS, MAY SERVE AS ADDITIONAL OFFICERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE FOUNDATION FOR ITS DAY-TO-DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION. HOWEVER, THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY OF THE FOLLOWING POWERS: - ADOPTING OR AMENDING OR REPEALING PROVISIONS IN THE ARTICLES OF INCORPORATION OR BYLAWS. - FILLING VACANCIES ON THE BOARD OF DIRECTORS. - CHANGING THE MEMBERSHIP OF, FILLING VACANCIES ON, OR CHANGING THE NUMBER OF MEMBERS OF THE EXECUTIVE COMMITTEE. - AMENDING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS. - APPROVING A SELF-DEALING TRANSACTION AS DEFINED IN THE CALIFORNIA NONPROFIT CORPORATION LAW. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND THEN REVIEWED BY THE CEO, THE COO AND THE FINANCE COMMITTEE. A COMPLETE COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. 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 CEO'S COMPLENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD CAN AUTHORIZE THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. COMPENSATION IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY SURVEYS, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA AND LOCAL SALARY SURVEYS. DOCUMENTATION INCLUDES VOTE AND APPROVAL OF COMPENSATION, MEMBERS PRESENT DURING THE VOTE AND REFERENCES DATA SOURCES USED. FOR OTHER STAFF, THE SAME DATA INSTRUMENTS ARE USED. THE BOARD OF DIRECTORS APPROVES AS PART OF THE BUDGET COMPENSATION FOR ALL STAFF. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO, COO AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AS NEEDED USING THE APPROVED BUDGET AND METRICS FROM PERFORMANCE REVIEWS. THESE PROCESSES LAST TOOK PLACE IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.