2022-06-08T15:32:41-05:00 2021-08-31 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2020-09-01 820385049 MAKE-A-WISH FOUNDATION OF OREGON MAKE 5032922280 5901 S MACADAM AVENUE NO 200 PORTLAND OR 97239 LAILA COOK CEO 5032922280 2022-06-08 LAILA COOK 999009999 GARY MCGEE P00743279 5032222515 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LAILA COOK 5901 S MACADAM AVENUE NO 200 PORTLAND OR 97239 3607104 0 X WWW.OREGON.WISH.ORG X 1983 OR TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. SERVING CHILDREN IN OREGON AND CLARK COUNTY, WASHINGTON, THE FOUNDATION IS AN INDEPENDENT OPERATING CHAPTER OF MAKE-A-WISH FOUNDATION OF AMERICA. 16 16 18 400 0 0 2908461 3475828 0 0 20229 11968 31663 99054 2960353 3586850 1115229 925565 0 0 1282683 1353582 20700 7669 727196 714527 619884 3133139 2906700 -172786 680150 2970286 3824674 424427 440918 2545859 3383756 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1724313 925565 DURING THE YEAR ENDED AUGUST 31, 2021, MAKE-A-WISH FOUNDATION OF OREGON GRANTED THE WISHES OF 127 CHILDREN WITH CRITICAL ILLNESSES.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 82% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 265. CONTINUED ON SCHEDULE O. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF OREGON'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 81% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF OREGON 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. THE COST OF WISHES GRANTED DURING THE FISCAL YEAR WAS $1,038,542. INCLUDED IN THIS AMOUNT IS $112,977 CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS OF SERVICES OR USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR AUDITED FINANCIAL STATEMENT PURPOSES THIS AMOUNT IS INCLUDED AS CONTRIBUTION REVENUE AND DIRECT WISH COST EXPENSE. PER IRS RULES THIS AMOUNT IS NOT INCLUDED IN THE FORM 990. THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 1724313 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X X LAURA REUNERT 5032922280 5901 S MACADAM AVENUE SUITE 200 PORTLAND OR 97239 ERIN THOMPSON CHAIR 0.75 X X 0 0 0 TONY BALOW TREASURER 0.75 X X 0 0 0 DAN DHRUVA SECRETARY 0.75 X X 0 0 0 MARK ALLEN BOARD MEMBER 0.50 X 0 0 0 DAVID BOOTH BOARD MEMBER 0.50 X 0 0 0 MICHELLE BORKE BOARD MEMBER 0.50 X 0 0 0 ALIX DIXON BOARD MEMBER 0.50 X 0 0 0 SIRI DIXON BOARD MEMBER 0.50 X 0 0 0 RON FREY BOARD MEMBER 0.50 X 0 0 0 DAVID HEPLER BOARD MEMBER 0.50 X 0 0 0 JON LOOMIS BOARD MEMBER 0.50 X 0 0 0 DAVID METS BOARD MEMBER 0.50 X 0 0 0 DANNON NICHOLES BOARD MEMBER 0.50 X 0 0 0 JP PERFILI BOARD MEMBER 0.50 X 0 0 0 LANCE RUDGE BOARD MEMBER 0.50 X 0 0 0 KIRK STEINSEIFER BOARD MEMBER 0.50 X 0 0 0 KATIE WALKER BOARD MEMBER 0.50 X 0 0 0 TYSON YECK BOARD MEMBER 0.50 X 0 0 0 LAILA COOK CHIEF EXECUTIVE OFFICER 40.00 X 142517 0 10550 LAURA REUNERT FINANCE DIRECTOR 30.00 X 53561 0 8110 196078 0 18660 1 0 1 0 0 238935 3236893 190632 3475828 11968 11968 117809 20254 97555 97555 OTHER REVENUE 900099 1499 1499 1499 3586850 0 0 111022 925565 925565 255486 49276 168758 37452 908018 391744 165867 350407 21274 12583 494 8197 75825 35158 7730 32937 92979 35682 25759 31538 4427 4427 7669 7669 9787 4078 5373 336 5262 164 5098 59941 20728 5299 33914 48607 13949 6156 28502 134519 56511 29461 48547 8993 869 50 8074 3382 887 519 1976 219354 157935 32903 28516 16564 7015 3573 5976 EVENT EXPENSES 57886 57886 OTHER 51162 12169 -1178 40171 2906700 1724313 455191 727196 685672 1512482 696562 596625 180225 63368 58454 66338 172343 102065 81143 70278 990850 1261144 277380 254439 2970286 3824674 54549 94325 130943 112471 5225 238935 228897 424427 440918 X 2178939 3014434 366920 369322 2545859 3383756 2970286 3824674 680150 157747 0 X 0 1 X 1 0 X 3272744 3985901 4091467 2908461 3475828 17734401 3272744 3985901 4091467 2908461 3475828 17734401 1581063 16153338 14807 15599 19547 20229 11968 82150 1573 7719 5015 2052 1499 17858 17834409 0.90570 0.94190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2016 AMOUNT: $ 1,573. 2017 AMOUNT: $ 7,719. 2018 AMOUNT: $ 5,015. 2019 AMOUNT: $ 2,052. 2020 AMOUNT: $ 1,499. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 143041 25422 168463 195935 15265 68159 143041 199446 6317 9828 195935 193925 100 5421 199446 182629 11296 193925 1.00000 0 0 11793 2948 8845 160550 99117 61433 70278 DONATED GOODS AVAILABLE FOR FUTURE USE 239143 OTHER 1895 SECURITY DEPOSIT 13401 254439 X 3852682 157747 165971 323718 3528964 57886 57886 3586850 3014785 165971 165971 2848814 57886 57886 2906700 PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO SUPPORT AND ASSIST THE MAKE-A-WISH FOUNDATION OF OREGON'S MISSION BY PROVIDING SUPPLEMENTAL FUNDING FOR EXPANDING OPERATIONS AND WISH DELIVERY. FIVE PERCENT OF THE AGGREGATE BALANCE OF THE ENDOWMENT FUND (CALCULATED BASED ON THE ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED) MAY BE EXPENDED ANNUALLY AS DIRECTED BY THE BOARD OF DIRECTORS, IN ACCORDANCE WITH THE FOUNDATION'S INVESTMENT AND ENDOWMENT POLICIES. DONOR DESIGNATED FUNDS SHALL ONLY BE USED IN ACCORDANCE WITH THE DONOR'S STATED PURPOSE FOR SUCH FUNDS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND OREGON TAXES UNDER THE PROVISION OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 65 OF THE OREGON REVISED STATUTES. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRRIED 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, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 57,886. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 57,886. 117809 20254 0 117809 20254 20254 97555 OR 1 0 0 0 1.00000 FLETCHER JOHNSON 5901 S MACADAM AVENUE SUITE 200 PORTLAND OR 97239 0 FLETCHER JOHNSON 1586 DIRECTED AND MANAGED ONE ANNUAL RAFFLE. X 0 1 CHILDREN WISHES 127 14518 911047 FAIR MARKET VALUE TRAVEL, EQUIPMENT, ELECTRONICS AND OTHER MISCELLANEOUS COSTS OF WISHES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF OREGON 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 WISH MANAGER AND ARE APPROVED BY THE DIRECTOR OR CEO UP TO $10,000. FROM $10,000 - $12,500 WISH EXPENSES ARE APPROVED BY THE WISH COMMITTEE. WISH EXPENSES OVER $12,500 NEED BOARD APPROVAL. 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 LAILA COOK CHIEF EXECUTIVE OFFICER 142517 0 0 0 0 0 3914 0 6636 0 153067 0 0 0 X 1 643 FMV X WISH ITEMS 182 178645 MARKET PRICES X AUCTION ITEMS 8 9319 FMV OR AUCTION VALUE X SUPPLIES 72 2025 MARKET PRICES 0 1 1 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN B REPRESENTS THE NUMBER OF COTRIBUTIONS RECEIVED. PART I, LINE 32B: THE FOUNDATION USES A THIRD PARTY TO SELL DONATED VEHICLES. HOWEVER, DURING THE FISCAL YEAR ENDED AUGUST 31, 2021, THE FOUNDATION DID NOT RECEIVE NOR SELL ANY DONATED VEHICLES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. THE FORM IS REVIEWED BY MANAGEMENT, AND THE FINANCE AND INTERNAL CONTROLS COMMITTEE OF THE MAKE-A-WISH FOUNDATION OF OREGON. A FULL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST DISCLOSURE FORM IS SIGNED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS, ALL OFFICERS, AND EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE COMPENSATION FOR THE CEO. THEY REVIEW AND DISCUSS INDEPENDENT WAGE AND COMPENSATION STUDIES. DOCUMENTATION OF THE CEO'S ANNUAL REVIEW AND FINAL COMPENSATION AGREEMENT IS MAINTAINED IN HER PERSONNEL FILE. THE REVIEW PROCESS FOR ALL OTHER KEY EMPLOYEES IS OVERSEEN BY THE CEO. THE CEO EVALUATES THE INDIVIDUAL'S PERFORMANCE. SHE ALSO COLLECTS PERFORMANCE EVALUATION DATA FROM THE INDIVIDUAL'S SUBORDINATES AND PEERS. COMPENSATION IS BASED ON PERFORMANCE, MAKE-A-WISH FOUNDATION OF AMERICA'S WAGE STUDIES, AND LOCAL NONPROFIT WAGE STUDIES. THE RESULTS OF ANNUAL REVIEWS AND RESULTING COMPENSATION LEVELS ARE DOCUMENTED IN THE INDIVIDUAL'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE MAKE-A-WISH FOUNDATION OF OREGON WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.