2022-07-12T13:51:23-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 431550697 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS MAKE 3142059474 13523 BARRETT PARKWAY DRIVE NO 24 BALLWIN MO 63021 STEPHANIE HAMPTON-BOEGLIN PRESIDENT & CEO 3142059474 2022-07-12 1 STEPHANIE HAMPTON-BOEGLIN XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-07-11 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CAROLINE SCHMIDT 13523 BARRETT PARKWAY DRIVE NO 241 BALLWIN MO 63021 7923148 0 X WISH.ORG/MOKAN X 1990 MO SEE SCHEDULE O. 19 19 32 310 0 0 4827963 5721038 900 2000 66513 292668 -38850 -49406 4856526 5966300 1589203 1402860 0 0 2207256 2097822 0 0 1029211 888921 858537 4685380 4359219 171146 1607081 4884247 7006477 686839 877693 4197408 6128784 X MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2601169 1402860 2000 SEE SCHEDULE O. 2601169 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 1 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 19 19 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X CAROLINE SCHMIDT 3142059474 13523 BARRETT PARKWAY DR SUITE 241 BALLWIN MO 63021 DENISE KRUSE CHAIR 2.00 X X 0 0 0 JAY CARLSON VICE CHAIR THRU 08/11/2021 2.00 X X 0 0 0 LISA EPPS SECRETARY 2.00 X X 0 0 0 KEVIN HOWARD TREASURER 2.00 X X 0 0 0 ANTONIO DANIELS TRUSTEE AS OF 04/20/2021 1.00 X 0 0 0 BRAD HAMPTON TRUSTEE 1.00 X 0 0 0 BRIAN PATE TRUSTEE 1.00 X 0 0 0 DANIEL RIEGER TRUSTEE 1.00 X 0 0 0 DAVID POWERS TRUSTEE 1.00 X 0 0 0 DEAN MUTTER TRUSTEE 1.00 X 0 0 0 ERIC KRUGER TRUSTEE 1.00 X 0 0 0 JEFF EDEN TRUSTEE 1.00 X 0 0 0 JEFF SONGER TRUSTEE 1.00 X 0 0 0 LISA BRUBAKER TRUSTEE 1.00 X 0 0 0 LIZ HUGHES TRUSTEE 1.00 X 0 0 0 MARK HUBBS TRUSTEE 1.00 X 0 0 0 MICHAEL RADER TRUSTEE 1.00 X 0 0 0 MILES MOONEY TRUSTEE 1.00 X 0 0 0 PATRICK MILLER TRUSTEE 1.00 X 0 0 0 PATRICK O'FARRELL TRUSTEE 1.00 X 0 0 0 STEPHANIE HAMPTON-BOEGLIN COO 40.00 X 125781 0 2918 HEIDI KLEIN CHIEF PHILANTHROPY OFFICER 40.00 X 122886 0 14607 CAROLINE SCHMIDT PRESIDENT & CEO 40.00 X 171346 0 15071 420013 0 32596 3 0 1 0 0 23428 1362369 357200 3978041 283752 5721038 WISH ASSIST FEES 900099 2000 2000 2000 51216 51216 1818647 1577195 241452 241452 241452 311491 1362369 371778 -60287 -60287 18400 7875 10525 10525 UNCLAIMED FUND 900099 356 356 356 5966300 2000 0 243262 1402860 1402860 443777 171474 97829 174474 1268295 490063 279622 498610 24997 9659 5513 9825 218398 84393 48108 85897 142355 55006 31382 55967 81220 69340 11880 24535 24535 126736 18267 66363 42106 1835 129 1706 80243 38170 14632 27441 26419 10537 5534 10348 63818 24224 13812 25782 18223 5525 681 12017 24779 4864 9695 10220 2402 928 529 945 11603 4483 2557 4563 NATIONAL DUES 388742 279894 58312 50536 MERCHANT FEES 6189 6189 MEMBERSHIP DUES 1793 693 395 705 4359219 2601169 728839 1029211 950800 1795041 151271 156760 307815 593658 158 725 9804 13306 194139 241171 202770 163438 13836 39332 2334100 3261316 922324 905168 4884247 7006477 301591 423513 9262 357200 406682 28048 38236 686839 877693 X 3052898 4148977 1144510 1979807 4197408 6128784 4884247 7006477 X 1607081 199531 3496 121268 X 0 1 X 1 0 X 4509754 4485734 6512220 4827963 5721038 26056709 4509754 4485734 6512220 4827963 5721038 26056709 71289 25985420 92123 88731 80524 72350 51216 384944 132283 157604 218509 155234 330247 993877 27435530 11750 0.94710 0.95400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 132,283. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 1,280. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 356. GROSS FUNDRAISING EVENT REVENUE - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 157,604. 2018 AMOUNT: $ 217,229. 2019 AMOUNT: $ 140,244. 2020 AMOUNT: $ 311,491. GROSS GAMING REVENUE - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 14,990. 2020 AMOUNT: $ 18,400. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 226663 250000 81197 1410 556450 207686 0 20391 1414 226663 125135 77500 5051 207686 80146 37500 7489 125135 37500 37500 5146 80146 0.79070 0.20930 0 0 59316 59316 0 143454 104122 39332 39332 DUE FROM NATIONAL 81108 DUE FROM OTHER CHAPTERS 22011 SECURITY DEPOSITS 4271 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 797778 905168 DUE TO NATIONAL 225 DUE TO OTHER CHAPTERS 14166 CAPITAL LEASE OBLIGATIONS 13940 DEFERRED RENT 9905 38236 X 6474389 199531 151538 121268 472337 6002052 24535 -60287 -35752 5966300 4543013 148042 60287 208329 4334684 24535 24535 4359219 PART V, LINE 4: INCOME GENERATED FROM THE ORGANIZATION'S ENDOWMENT FUND ARE INTENDED TO FUND WISHES IN PERPETUITY. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 121,268. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE -60,287. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 60,287. WALK FOR WISHES 774819 741434 33385 3 13987 457 13996 30009 GOLF CLASSIC 418328 294564 123764 915 66600 5189 7708 50096 3 480713 326371 154342 300 23579 14101 37426 107412 1673860 1362369 311491 1218 104166 19747 59130 187517 371778 -60287 18400 7875 1 1.00000 18400 7875 7875 10525 KS MO 0 THE CHAPTER DOES NOT CONDUCT GAMING ACTIVITES ON A REGULAR BASIS WHERE A LICENSE IS REQUIRED. GAMING IS ONLY AS PART OF SOME EVENTS TO RAISE ADDITIONAL FUNDS. 0 0 0 0.00000 1.00000 DENISE BELTON - SENIOR DIRECTOR 13523 BARRETT PARKWAY DR STE 241 BALLWIN MO 63021 0 DENISE BELTON - SENIOR DIRECTOR 210 ACCOUNTING/BOOKKEEPING OF GAMING/RAFFLE ACTIVITY X 0 1 0 0 WISHES GRANTED 220 101799 1301061 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS 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, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E., MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF MISSION DELIVERY (PROGRAM SERVICES) AND ARE APPROVED BY THE CHIEF OPERATING OFFICER. THE SUPPORTING WISH DOCUMENTATION (I.E., INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X 0 0 0 0 0 0 0 0 0 CAROLINE SCHMIDT PRESIDENT & CEO 171346 0 0 0 0 0 5140 0 9931 0 186417 0 0 0 X 10 35499 COST/SELLING PRICE X WISH RELATED 64 139277 COST/SELLING PRICE X SPECIAL EVENTS 89 102407 COST/SELLING PRICE X OTHER 25 6569 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, LINE 1: MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4: MAKE-A-WISH FOUNDATION OF MISSOURI & KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 220 WISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2021. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,460,265. OF THIS AMOUNT, $57,405 RELATED TO WISH GRANTING 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 GRANT A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND WISH GRANTING EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $57,405 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN DECEMBER 2019, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. 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 DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. AS OF AUGUST 31, 2021, WITH THE EXCEPTION OF REGIONAL TRAVEL, TRAVEL WISHES ARE STILL PAUSED. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 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 MAKE-A-WISH FOUNDATION OF MISSOURI & KANSAS'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 73% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF MISSOURI & KANSAS CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. NATIONAL EFFORTS ARE UNDERWAY TO RETURN TO WISH GRANTING AND FUNDRAISING EFFORTS WHEN IT IS DEEMED MEDICALLY SAFE. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED AND APPROVED AT THE CHAPTER'S BOARD OF DIRECTORS MEETING ON AUGUST 24, 2021. THE FOLLOWING REVISIONS WERE MADE: - ARTICLE IV: BOARD OF DIRECTORS, SECTION 4.4.2: IF VACANCIES EXIST, THE NUMBER OF DIRECTORS CONSTITUTING THE BOARD OF DIRECTORS SHALL BE THE NUMBER OF DIRECTORS ACTUALLY SERVING, SO LONG AS THERE ARE AT LEAST 15 DIRECTORS. (UPDATED FROM AT LEAST 1 DIRECTOR) - ARTICLE IV: BOARD OF DIRECTORS, SECTION 4.19: ANY ACTION MAY BE TAKEN AT A BOARD OF DIRECTORS MEETING OR WITHOUT A FORMAL BOARD OF DIRECTORS MEETING IF CONSENT IS GIVEN FROM A QUORUM OF THE BOARD (UPDATED FROM A SIGNATURE APPROVAL BY ALL DIRECTORS). THE CONSENT CAN BE GIVEN IN WRITING, VIA EMAIL OR ELECTRONIC VOTE. SUCH ACTION HAS THE SAME FORCE AND EFFECT AS AN IN-PERSON VOTE AT A DULY SCHEDULED BOARD MEETING WITH AN AFFIRMATIVE VOTE OF A MAJORITY OF DIRECTORS WHERE A QUORUM IS PRESENT. (UPDATED FROM A UNANIMOUS VOTE) FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS 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 BY 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 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 15A FOR 2020 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 MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED, (B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. PART VI SECTION B LINE 15B: THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, 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 ALTHOUGH FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE FOUNDATION POSTS ITS AUDITIED FINANCIAL STATEMENTS AND FORM 990 ON ITS WEBSITE AND ALSO MAKES THEM AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 121,268.