2022-07-12T13:51:23-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY NO 200 OAKLAND CA 94612 CHARLOTTE E BIERN CEO 4159829474 2022-07-08 1 CHARLOTTE BIERN XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-06-30 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CHARLOTTE E BIERN 1333 BROADWAY NO 200 OAKLAND CA 94612 13824594 0 X WWW.SF.WISH.ORG X 1984 CA SEE SCHEDULE O. 22 22 31 720 0 0 6598933 7744795 19350 4400 38490 1077284 -45630 -20520 6611143 8805959 1266086 1027172 0 0 2929280 2597677 1000 0 1038262 1564917 1461398 5761283 5086247 849860 3719712 7030025 10570043 978437 1129996 6051588 9440047 X THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2475543 1027172 4400 SEE SCHEDULE O. 2475543 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 17 0 1 31 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 0 0 CA X X LYNNE DURIE 4159829474 1333 BROADWAY SUITE 200 OAKLAND CA 94612 MARTI POZZI BOARD CHAIR 5.00 X X 0 0 0 LEANNE ANDERSEN VICE CHAIR 5.00 X X 0 0 0 JOE HURWICH TREASURER 5.00 X X 0 0 0 KATE SHROUT SECRETARY 5.00 X X 0 0 0 ALLEGRA JONES DIRECTOR 1.00 X 0 0 0 ASH BARAGHOUSH DIRECTOR 1.00 X 0 0 0 ASHUTOSH KULKARNI DIRECTOR 1.00 X 0 0 0 BEN KOCHALSKI DIRECTOR 1.00 X 0 0 0 CATHERINE AKER DIRECTOR 1.00 X 0 0 0 CHARLES HALLADAY DIRECTOR 1.00 X 0 0 0 DANA H GREEN DIRECTOR 1.00 X 0 0 0 DAVID MILLSTEIN DIRECTOR 1.00 X 0 0 0 EUGENE WADE DIRECTOR 1.00 X 0 0 0 GEORGE MADRIGAL DIRECTOR 1.00 X 0 0 0 KARA BAYSINGER DIRECTOR 1.00 X 0 0 0 LAWRENCE NIBBI BOARD MEMBER 1.00 X 0 0 0 MANTRA ROBINSON DIRECTOR 1.00 X 0 0 0 PETER HILLIARD DIRECTOR 1.00 X 0 0 0 RANGARAJAN RAGHURAM DIRECTOR 1.00 X 0 0 0 RANI RADHAKRISHNAN DIRECTOR 1.00 X 0 0 0 TIFFANY ROWE DIRECTOR 1.00 X 0 0 0 VICTORIA HUMPHREY DIRECTOR 1.00 X 0 0 0 CHARLOTTE E BIERN CEO 40.00 X 234034 0 21533 LYNNE DURIE COO 40.00 X 139750 0 15280 ALLIE REYNOLDS CORPORATE DEVELOPMENT DIRECTOR 40.00 X 136338 0 12589 LINDA ANDERBERG MARKETING & COMMUNICATIONS DIRECTOR 40.00 X 120013 0 12844 DENNIS SCHRAG SENIOR DIRECTOR OF INDIVIDUAL GIVING 40.00 X 159859 0 15114 SUSANNA FALK PROGRAM DIRECTOR 40.00 X 114912 0 14046 904906 0 91406 6 0 1 0 0 23023 508176 486600 6726996 418629 7744795 WISH ASSIST FEES 900099 4400 4400 4400 111401 111401 5722427 4756233 311 966194 -311 965883 965883 235495 508176 262091 -26596 -26596 UBIT REFUND 900099 5076 5076 MISC VENDOR REFUND 900099 1000 1000 6076 8805959 4400 0 1056764 1027172 1027172 437946 140337 181844 115765 1764205 565393 732567 466245 62154 19917 25807 16430 175562 56187 72862 46513 157810 50574 65528 41708 33679 1213 14429 18037 81220 81220 15062 15062 5584 5584 126375 31789 39327 55259 25252 4226 10494 10532 578944 185536 240398 153010 2437 329 723 1385 11433 924 4647 5862 616 114 303 199 9226 2957 3831 2438 154 197 -43 NATIONAL DUES 537531 387022 80630 69879 BAD DEBT EXPENSE 13400 13400 MERCHANT FEES 13215 13215 MEMBERSHIP DUES 7270 1656 2813 2801 5086247 2475543 1572442 1038262 1773082 1483603 151404 2850155 475457 924833 9625 14075 25866 199907 210353 239361 158663 18362 80698 4298969 4880162 89144 114373 7030025 10570043 272632 382161 7500 486600 455700 211705 292135 978437 1129996 X 4103244 6463419 1948344 2976628 6051588 9440047 7030025 10570043 3719712 -327250 -4003 0 X 0 1 X 1 0 X 7507642 7231573 7390629 6598933 7744795 36473572 7507642 7231573 7390629 6598933 7744795 36473572 36473572 161843 175255 133498 117563 111401 699560 899039 459001 410906 340117 235495 2344558 39517690 101454 0.92300 0.89960 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 856,812. 2017 AMOUNT: $ 430,301. 2018 AMOUNT: $ 400,326. 2019 AMOUNT: $ 326,490. 2020 AMOUNT: $ 235,495. GROSS GAMING REVENUE - 2016 AMOUNT: $ 42,227. 2017 AMOUNT: $ 28,700. 2018 AMOUNT: $ 10,580. 2019 AMOUNT: $ 13,627. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1540558 237705 397924 2176187 1383157 7351 150050 1540558 1393620 9292 -16134 3621 1383157 1329035 9744 112755 57914 1393620 1176242 12166 140627 1329035 0.00000 0.51800 0.48200 0 0 239361 158663 80698 80698 DUE TO NATIONAL 565 CAPITAL LEASE OBLIGATIONS 16818 DUE TO OTHER CHAPTERS 10349 DEFERRED RENT 264403 292135 X 8750787 -327250 260544 -66706 8817493 15062 -26596 -11534 8805959 5362328 264547 26596 291143 5071185 15062 15062 5086247 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, ALL DISTRIBUTIONS FROM THE FUND, SHALL BE RESTRICTED TO USE WITHIN THE FOUNDATION'S OPERATING AREA AS DEFINED ABOVE. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE -26,596. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 26,596. GALA 514441 371136 143305 24836 7500 128902 GIFT OF A WISH 157046 80900 76146 3500 77286 1 72184 56140 16044 7767 1240 11060 743671 508176 235495 32603 12240 217248 262091 -26596 1 0 0 WISHES GRANTED 143 36357 990815 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF GREATER BAY AREA 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 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 PROGRAM SERVICES AND ARE APPROVED BY THE EXECUTIVE DIRECTOR. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 CHARLOTTE E BIERN CEO 234034 0 0 0 0 0 10231 0 11302 0 255567 0 0 0 LYNNE DURIE COO 139750 0 0 0 0 0 5618 0 9662 0 155030 0 0 0 DENNIS SCHRAG SENIOR DIRECTOR OF INDIVIDUAL GIVING 159859 0 0 0 0 0 6394 0 8720 0 174973 0 0 0 X 9 79737 COST/SELLING PRICE X WISH RELATED 93 208806 COST/SELLING PRICE X SPECIAL EVENTS 142 119736 COST/SELLING PRICE X OTHER 5 10350 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: THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2.5 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A LIFE-THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. 143 WISHES WERE GRANTED DURING THE FISCAL YEAR ENDING AUGUST 31, 2021. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,143,370. OF THIS AMOUNT, $116,198 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 THE $116,198 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 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 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 76% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA 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 B, LINE 11B THE ORGANIZATION 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 ORGANIZATION'S CEO AND FINANCE COMMITTEE. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION 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 COORDINATOR IF THEY ARE VOLUNTEERS OR THE EXECUTIVE DIRECTOR IF FROM STAFF OR BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE EXECUTIVE DIRECTOR. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE EXECUTIVE DIRECTOR 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 THE CEO/EXECUTIVE DIRECTOR'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 VOTED ON THE COMPENSATION. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING THE DELIBERATIONS AND THOSE WHO VOTED ON IT, AND A DESCRIPTION OF COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. FORM 990, 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 EXECUTIVE COMMITTEE. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 WHILE 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 ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND FORM 990 ON ITS WEBSITE AND ALSO MAKES SUCH DOCUMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST.