2022-04-12T16:22:29-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 117531683 990 2020-09-01 363422138 MAKE-A-WISH FOUNDATION OF ILLINOIS INC MAKE 3126029474 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 3126029474 2022-03-31 1 STEPHANIE SPRINGS XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-03-22 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z STEPHANIE SPRINGS 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 14460559 0 X WWW.WISH.ORG/ILLINOIS X 1985 IL SEE SCHEDULE O. 25 25 58 1583 0 0 11936788 13432690 3375 1200 191950 368837 27980 3418 12160093 13806145 3715920 2664553 0 0 4573189 4365049 0 0 1853494 1760579 1812401 10049688 8842003 2110405 4964142 14358010 21222367 1451307 1738970 12906703 19483397 X TOGETHER WITH OUR COMMUNITY, THE MAKE-A-WISH FOUNDATION OF ILLINOIS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5353831 2664553 1200 SEE SCHEDULE O. 5353831 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 58 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 0 1 1 1 1 1 1 1 0 0 IL X X STEPHANIE SPRINGS 3126029474 640 N LASALLE DR STE 280 CHICAGO IL 606543754 THOMAS ELLMAN CHAIR 2.00 X X 0 0 0 CARLIN ADRIANOPOLI VICE CHAIR 2.00 X X 0 0 0 MARK CHONG VICE CHAIR 2.00 X X 0 0 0 AMANDA WORTHINGTON CORP DOCS OFFICER 2.00 X X 0 0 0 KRISTINA PASCHALL TREASUER 2.00 X X 0 0 0 CARLOS ALONSO THRU 12021 DIRECTOR 2.00 X 0 0 0 CHARLES BROOKS DIRECTOR 2.00 X 0 0 0 PAULO BOLGAR DIRECTOR 2.00 X 0 0 0 SCOTT DUNCAN DIRECTOR 2.00 X 0 0 0 DANIEL HANRAHAN DIRECTOR 2.00 X 0 0 0 PAM HENSON DIRECTOR 2.00 X 0 0 0 MICHAEL LEMON DIRECTOR 2.00 X 0 0 0 DARYL LUKE DIRECTOR 2.00 X 0 0 0 JASON MASLAN DIRECTOR 2.00 X 0 0 0 LINDA MCGOVERN DIRECTOR 2.00 X 0 0 0 MARK MISHLER THRU 11421 DIRECTOR 2.00 X 0 0 0 PAT NASH DIRECTOR 2.00 X 0 0 0 BARBARA PERINO DIRECTOR 2.00 X 0 0 0 TODD RICHARDS DIRECTOR 2.00 X 0 0 0 CHRISTINE SINNOTT DIRECTOR 2.00 X 0 0 0 D REID SNELLENBARGER DIRECTOR 2.00 X 0 0 0 THOMAS SOUTH DIRECTOR 2.00 X 0 0 0 SANTIAGO LUQUE SUESCUN DIRECTOR 2.00 X 0 0 0 ANNA VOORTMAN DIRECTOR 2.00 X 0 0 0 MICHAEL WARMUTH DIRECTOR 2.00 X 0 0 0 SHERI WARSH DIRECTOR 2.00 X 0 0 0 SUSAN YEAZEL DIRECTOR 2.00 X 0 0 0 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 40.00 X 280587 0 12297 DARYL THOMANN THRU 52121 CHIEF OPERATING OFFICER 40.00 X 178910 0 27151 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 40.00 X 185876 0 921 BRIDGET O'CONNELL VP MISSION DELIVERY 40.00 X 132147 0 7893 RYAN BLACKBURN VP MARKETING 40.00 X 121614 0 22626 SUSAN ZELLNER INDIVDUAL GIVING DIRECTOR 40.00 X 121844 0 12836 WENDY SCHULTZ CORPORATE GIVING DIRECTOR 40.00 X 115220 0 12289 ROBIN ROSS INFORMATION TECHNOLOGY DIRECTOR 40.00 X 112444 0 9855 1248642 0 105868 9 0 1 0 0 X 19823 1852606 1008238 10552023 596589 13432690 WISH ASSIST FEES 900099 1200 1200 1200 352088 352088 125000 108251 16749 16749 16749 546163 1852606 546163 0 OTHER INCOME 900099 3418 3418 3418 13806145 1200 0 372255 100000 100000 2564553 2564553 711902 67762 372292 271848 3114352 1301490 846011 966851 30089 16529 5224 8336 289040 123371 61117 104552 219666 101802 47262 70602 4000 1764 1078 1158 51960 22911 14007 15042 41562 13838 9860 17864 3298 549 2749 223133 75805 43076 104252 22982 10133 6196 6653 314286 138569 84730 90987 8365 2885 875 4605 7968 4239 505 3224 1384 610 373 401 45657 20130 12309 13218 NATIONAL DUES 841422 605824 126213 109385 UNRECOVERABLE WISH EXP 140492 140492 PROMO/GIFT ITEMS 59356 40575 3061 15720 MERCHANT/BANK FEES 46536 489 46047 8842003 5353831 1634678 1853494 10396 5198 5198 0 X 3807835 2808292 4757322 166921 1476144 0 559366 89267 485816 398778 116504 87038 9375377 11474339 332007 529965 14358010 21222367 439335 685570 0 744005 744005 267967 309395 1451307 1738970 X 8514097 12455960 4392606 7027437 12906703 19483397 14358010 21222367 4964142 1612552 0 X 0 1 X 1 0 X 12217527 12513045 11909230 11936788 13432690 62009280 12217527 12513045 11909230 11936788 13432690 62009280 2253845 59755435 240415 251467 271147 297911 352088 1413028 1287673 1379746 1397014 315690 549581 4929704 68352012 28325 0.87420 0.86250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2016 AMOUNT: $ 1,202,806. 2017 AMOUNT: $ 1,287,641. 2018 AMOUNT: $ 1,302,538. 2019 AMOUNT: $ 285,415. 2020 AMOUNT: $ 546,163. GROSS GAMING REVENUE - 2016 AMOUNT: $ 36,139. 2017 AMOUNT: $ 43,491. 2018 AMOUNT: $ 42,906. 2019 AMOUNT: $ 4,550. 2020 AMOUNT: $ 0. OTHER INCOME - 2016 AMOUNT: $ 48,728. 2017 AMOUNT: $ 48,614. 2018 AMOUNT: $ 51,570. 2019 AMOUNT: $ 25,725. 2020 AMOUNT: $ 3,418. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4225685 270000 777062 125000 17065 5130682 4115499 48000 275998 189000 24812 4225685 3619024 548000 145025 182000 14550 4115499 3570720 48000 180634 162000 18330 3619024 3377011 48000 320214 157000 17505 3570720 0.73630 0.26370 0 0 14489 8674 5815 270532 211363 59169 200795 178741 22054 87038 DEFERRED EMPLOYER SOCIAL SECURITY 153513 DEFERRED RENT 125801 DUE TO OTHER MAW CHAPTERS 13691 OBLIGATIONS UNDER CAPITAL LEASE 8799 DUE TO NATIONAL 5579 DEFERRED REVENUE 2012 309395 X 15478889 1612552 112152 1724704 13754185 51960 51960 13806145 8902194 112152 112152 8790042 51960 51960 8842002 PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT WISH GRANTING AND REFERRAL OUTREACH. THE TEMPORARILY RESTRICTED PORTION IS THE EXPENDABLE INCOME. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE APPLICABLE STATE JURISDICTIONS. WISH BALL 1769739 1308917 460822 11558 49684 110000 289580 OVER THE EDGE 309441 231545 77896 43025 23687 11184 3 319589 312144 7445 4500 2945 2398769 1852606 546163 59083 73371 110000 303709 546163 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE NO 400 PHOENIX AZ 85016 860481941 501(C)(3) 100000 0 FMV WISH GRANTING 1 0 WISHES GRANTED 402 336202 2228351 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE ORGANIZATION 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. HOWEVER, CASH ASSISTANCE IN THE FORM OF DECLINING BALANCE CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (E.G. MEALS, TIPS, GAS ,ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE FOR THE FUNDS. X X X X 0 0 0 0 0 0 0 0 0 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 278362 0 0 0 2225 0 4176 0 8121 0 292884 0 0 0 DARYL THOMANN THRU 52121 CHIEF OPERATING OFFICER 178524 0 0 0 386 0 2843 0 24308 0 206061 0 0 0 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 185501 0 0 0 375 0 0 0 921 0 186797 0 0 0 X 15 62709 COST/ SELLING PRICE X MEALS/ACTIVITIES 828 407039 COST/SELLING PRICE X EVENT AUCTION 200 122891 COST/SELLING PRICE X MTGS & EVENTS 2 3950 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B IS THE NUMBER OF CONTRIBUTIONS AS LISTED BY THE DATE OF EACH CONTRIBUTION. FORM 990, PART I, LINE 1: TOGETHER WITH OUR COMMUNITY, THE MAKE-A-WISH FOUNDATION OF ILLINOIS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART I, SUMMARY LINE 5 AND PART V LINE 2A: EMPLOYEES THE NUMBER OF EMPLOYEES REPORTED ON THE 2020 FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS WAS 58. THIS REPRESENTS ANY INDIVIDUAL COMPENSATED THROUGH PAYROLL AT SOME POINT DURING THE FISCAL YEAR. THERE WERE 45 EMPLOYEES AS OF AUGUST 31, 2021, OUR FISCAL YEAR END. FORM 990, PART III, LINE 4A: OVER 16,000 WISHES HAVE BEEN GRANTED SINCE INCEPTION IN 1985. IN THE PAST YEAR, THE FOUNDATION FULFILLED LIFE-CHANGING WISHES FOR 402 CHILDREN IN ILLINOIS. THIS IS LOWER THAN OUR PRE-COVID-19 PANDEMIC AVERAGE VOLUME OF 713 WISHES FOR THE FISCAL YEARS ENDED AUGUST 31, 2017, 2018, AND 2019. FOR THE HEALTH AND SAFETY OF OUR VULNERABLE WISH CHILDREN AND THEIR FAMILIES, TRAVEL-RELATED WISHES, WHICH REPRESENTED 83% OF WISHES IN THESE THREE YEARS, CONTINUE TO BE PAUSED. ON MARCH 10, 2020, MAKE-A-WISH AMERICA, WITH ITS MEDICAL ADVISORY COUNCIL, MADE THE DECISION TO PAUSE ALL WISHES INVOLVING TRAVEL AND LARGE GATHERINGS UNTIL DEEMED MEDICALLY SAFE. ON JUNE 21, 2021, MAKE-A-WISH AMERICA, ALONG WITH ITS MEDICAL ADVISORY COUNCIL, UPDATED THIS GUIDANCE TO ALLOW PARTICIPANTS WHO WERE FULLY VACCINATED TO PARTICIPATE IN WISHES INVOLVING TRAVEL AND LARGE GATHERINGS. MANY OF THESE WISHES REMAINED PAUSED THIS FISCAL YEAR, WITH EMERGENCY USE AUTHORIZATION (EUA) FOR THE COVID-19 VACCINE FOR CHILDREN 12-15 YEARS OLD APPROVED IN MAY 2021. THE PROGRAM EXPENSE RATIO HAS BEEN IMPACTED BY THE REDUCED NUMBER OF WISHES SINCE THE ONSET OF THE PANDEMIC IN MARCH 2020. THE RATIO IS TYPICALLY 80% IN THE AUDITED FINANCIAL STATEMENTS. THE RATIO, SLIGHTLY LOWER IN FORM 990 BECAUSE OF THE EXCLUSION OF DONATED TRAVEL SERVICES AND USE OF FACILITIES, IS 61% THIS YEAR AND WAS 66% LAST YEAR. DESPITE THE TEMPORARY RESTRICTIONS ON WISHES, THE ORGANIZATION REMAINS FULLY COMMITTED TO EQUITABLY SERVING EVERY ELIGIBLE CHILD IN ILLINOIS, INCLUDING CONDUCTING DEEPER OUTREACH TO UNDERSERVED COMMUNITIES. OUR STRONG MEDICAL OUTREACH AND COMMUNITY PRESENCE PROGRAMS, AS WELL AS STAFF AND VOLUNTEERS THAT WORK DIRECTLY IN THE COMMUNITY, CONTINUE TO SUPPORT THE ORGANIZATION'S STRONG TIES WITH INDIVIDUALS, COMMUNITY GROUPS, HOSPITALS, AND CORPORATIONS THROUGHOUT ILLINOIS. IN THE FISCAL YEAR BEGINNING SEPTEMBER 1, 2021, TRAVEL-RELATED WISHES HAVE RESUMED FOR FAMILIES THAT ARE FULLY VACCINATED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE BOARD OF DIRECTORS HAS DELEGATED REVIEW OF FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S CHIEF OPERATING OFFICER AND ACCOUNTING DIRECTOR WORKED CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGED, DELOITTE TAX LLP, TO PREPARE THE RETURN. THE FINAL FORM 990 WAS REVIEWED BY THE CEO AND FINANCE COMMITTEE AND DISCUSSED WITH FINANCE STAFF AND DELOITTE. THE FINANCE COMMITTEE VOTED TO APPROVE THE FORM FOR FILING. SUBSEQUENT TO ITS REVIEW, THE FINANCE COMMITTEE REPORTED BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: MONITORING AND ENFORCEMENT THE FOUNDATION HAS A CODE OF ETHICS AND CONFLICT OF INTEREST POLICY, APPROVED BY THE BOARD OF DIRECTORS. THIS POLICY DEFINES WHAT IS CONSIDERED TO BE A CONFLICT OF INTEREST, THE PROCESS THAT BOARD OFFICERS, BOARD MEMBERS, EMPLOYEES, AND VOLUNTEERS SHOULD UNDERTAKE IF THEY BELIEVE THEY MAY HAVE A CONFLICT OF INTEREST, AND THE RESOLUTION PROCESS. THIS POLICY INCORPORATES STANDARDS DEVELOPED BY MAKE-A-WISH AMERICA TO HAVE AN ANNUAL CONFLICT OF INTEREST ASSURANCE STATEMENT SIGNED BY EACH OF THESE INDIVIDUALS. IT ADDITIONALLY REQUIRES BOARD OFFICERS, BOARD MEMBERS, AND EMPLOYEES TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT, TO MORE PROACTIVELY PROMPT FOR IDENTIFICATION OF POTENTIAL CONFLICTS. ASSURANCE AND DISCLOSURE STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE SUBMITTED TO AND REVIEWED BY THE TALENT TEAM STAFF. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF OPERATING OFFICER AND CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST BEGIN WITH FORWARDING THE ISSUE FOR HANDLING TO THE DESIGNATED AUTHORITY (E.G. CEO FOR EMPLOYEE AND VOLUNTEER ISSUES, BOARD CHAIR OR COMMITTEE CHAIR FOR BOARD MEMBERS). THE DESIGNATED AUTHORITY WILL DETERMINE THE NATURE OF THE CONFLICT VIA THE WRITTEN DISCLOSURE STATEMENT AS WELL AS ANY ADDITIONAL VERBAL OR WRITTEN COMMUNICATIONS WITH THE INTERESTED PERSON. THE DESIGNATED AUTHORITY HAS RESPONSIBILITY TO DETERMINE APPROPRIATE RESOLUTION. AS NOTED IN THE POLICY, ALL INTERESTED PERSONS HAVE A RESPONSIBILITY TO ACT BY COMPLETING AND SUBMITTING THE DISCLOSURE STATEMENT, AS WELL AS REFRAIN FROM TAKING ANY FURTHER ACTION ON BEHALF OF THE FOUNDATION PENDING CONCLUSION OF THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A TOP MANAGEMENT OFFICIALS' COMPENSATION THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS ACCOUNTABLE FOR APPROVING THE CEO'S COMPENSATION PACKAGE. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. IT ALSO APPROVES THE INCENTIVE TERMS FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, VP OF MISSION DELIVERY, AND VP OF MARKETING. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE CEO'S COMPENSATION PACKAGE AND LEADERSHIP TEAM INCENTIVE TERMS. THE COMPENSATION COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE AND IS TASKED WITH MAKING RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE ON THE TOTAL COMPENSATION PACKAGE FOR THE CEO AND INCENTIVE PAYOUTS FOR THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE CONSISTS OF AT LEAST 3 BOARD MEMBERS AND A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS PROFESSIONAL ("INDEPENDENT PROFESSIONAL"), CURRENTLY KORN FERRY. AS SUPPORT FOR THE CEO'S COMPENSATION PACKAGE, COMPARABILITY DATA IS OBTAINED FROM KORN FERRY (I.E.TOTAL COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR SIMILAR JOB RESPONSIBILITIES). THIS DATA IS UPDATED ANNUALLY. THE EXECUTIVE COMMITTEE'S WRITTEN RECORDS RELATED TO COMPENSATION INCLUDE: 1) THE TERMS OF THE COMPENSATION ARRANGEMENTS; 2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND 3) DOCUMENTATION OF THE COMPENSATION DECISIONS MADE BY THE EXECUTIVE COMMITTEE. 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 ANNUAL REPORT AND FORM 990 ON ITS WEBSITE AND ALSO MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART VIII STATEMENT OF REVENUE, LINE 1E GOVERNMENT GRANTS: GOVERNMENT GRANTS INCLUDE $744,005 FIRST DRAW PAYROLL PROTECTION PROGRAM FUNDING, FULLY FORGIVEN ON FEBRUARY 23, 2021 AND $264,233 EMPLOYEE RETENTION TAX CREDITS FOR THE THIRD AND FOURTH QUARTERS OF CALENDAR YEAR 2020, ACCRUED AS OF AUGUST 31,2021 AND RECEIVED FROM THE U.S. TREASURY IN OCTOBER 2021. FORM 990, PART X BALANCE SHEET, LINE 24 UNSECURED NOTES PAYABLE: UNSECURED NOTES PAYABLE IS A SECOND DRAW PAYROLL PROTECTION PROGRAM LOAN, PART OF THE CONSOLIDATED APPROPRIATIONS ACT PASSED BY THE U.S. CONGRESS IN DECEMBER 2020 AND ADMINISTERED BY THE U.S. SMALL BUSINESS ADMINISTRATION. THE LOAN OF $744,005 WAS OUTSTANDING AS OF AUGUST 31, 2021. THE ENTIRE AMOUNT OF THE LOAN WAS SUBSEQUENTLY FORGIVEN ON FEBRUARY 11, 2022.