2022-06-14T17:30:44-05:00 2021-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2020-09-01 860726985 MAKE-A-WISH FOUNDATION INTERNATIONAL MAKE 6022309900 1702 E HIGHLAND AVENUE NO 305 PHOENIX AZ 85016 LUCIANO MANZO PRESIDENT AND CEO 6022309900 2022-06-08 1 LUCIANO MANZO 999009999 JACQUELINE ECKMAN P01300648 6022662248 2022-06-08 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LUCIANO MANZO 1702 E HIGHLAND AVENUE NO 305 PHOENIX AZ 85016 4969119 0 X WWW.WORLDWISH.ORG X 1993 AZ TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 13 13 3 20 0 0 7062037 3412991 1550425 1496886 -18888 50896 0 0 8593574 4960773 5422612 1258245 0 0 1568473 1786865 0 0 880457 1886132 1747856 8877217 4792966 -283643 167807 4040360 4646772 1544541 1663428 2495819 2983344 THE MAKE-A-WISH FOUNDATION'S MISSION IS TO CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2860276 1258245 1496886 THE FOUNDATION PROVIDES FINANCIAL AND MANAGERIAL ASSISTANCE TO ITS AFFILIATED ORGANIZATIONS THROUGHOUT THE WORLD IN OVER 50 COUNTRIES. THE ASSISTANCE PROVIDED IS INTENDED TO SUPPORT AND DEVELOP OUR AFFILIATES, INDIVIDUALLY, AS A NETWORK AND COMMUNITY IN ORDER TO ENSURE THEIR LONG-TERM SUSTAINABILITY AND GROWTH, SO TO PROGRESS AND ENHANCE THE NUMBER, THE IMPACT AND THE QUALITY OF WISHES. 2860276 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 3 0 0 1 NL 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X LUCIANO MANZO 6022309900 1702 E HIGHLAND AVENUE SUITE 305 PHOENIX AZ 85016 MARKOS TAMBAKERAS CHAIR 2.00 X X 0 0 0 JAYNE MILLARD VICE CHAIR 2.00 X X 0 0 0 HOWARD PRINCE-WRIGHT TREASURER 2.00 X X 0 0 0 GILLI SINCLAIR SECRETARY 2.00 X X 0 0 0 JAVIER IRARRAZAVAL DIRECTOR 2.00 X 0 0 0 CAROLE HAKKO DIRECTOR 2.00 X 0 0 0 ISTHIAG BAIG DIRECTOR 2.00 X 0 0 0 ARIK HYBLOOM DIRECTOR 2.00 X 0 0 0 KEVIN LAU DIRECTOR 2.00 X 0 0 0 MIKE DENSMORE DIRECTOR 2.00 X 0 0 0 TASIA FILLIPPATOS DIRECTOR 2.00 X 0 0 0 BARB HAMBLY DIRECTOR 2.00 X 0 0 0 JONATHAN POLIN DIRECTOR 2.00 X 0 0 0 LUCIANO MANZO PRESIDENT & CEO 45.00 X 99113 0 4130 CARLY GALLI VP TECHNOLOGY & INNOVATION 45.00 X 123999 0 12430 223112 0 16560 1 0 0 0 INSPIRE ASSOCIATES INC PO BOX 75335 LESLIE STREET PO TORONTO CA IT SUPPORT 213512 SALESFORCEORG DEPT 34293 PO BOX 39000 SAN FRANCISCO CA 94139 CRM SOFTWARE SUPPORT 128804 2 108108 3304883 153027 3412991 AFFILIATE ASSESSMENTS 561000 1496886 1496886 1496886 48983 48983 10259 8346 1913 1913 1913 4960773 1496886 0 50896 46704 46704 1211541 1211541 224519 54827 169692 1015944 416220 392252 207472 69109 23552 29975 15582 85419 31606 35416 18397 391874 117039 200645 74190 1986 1986 14728 14728 364684 364684 7354 3075 2397 1882 246766 116064 46576 84126 61132 21396 25065 14671 35717 13247 13690 8780 210609 73714 86349 50546 9536 3337 3910 2289 PROGRAMS 478065 478065 DUES & SUBSCRIPTIONS 218049 196220 814 21015 MISCELLANEOUS EXPENSE 62602 21910 25667 15025 TRAINING 36628 31759 3071 1798 4792966 2860276 1052233 880457 2100604 2596558 300350 413130 30744 29889 69075 106845 1701980 1570102 308265 131878 601588 723214 629734 645258 4040360 4646772 188149 363036 48485 108116 205130 1199791 1095262 1544541 1663428 X 2065469 2223430 430350 759914 2495819 2983344 4040360 4646772 X 167807 74535 245183 X 0 1 X 1 0 X 6136774 6059401 7079192 7062037 3412999 29750403 6136774 6059401 7079192 7062037 3412999 29750403 7530512 22219891 12876 4418 18780 1504 48983 86561 29836964 7835151 0.74470 0.74410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 131752 83413 48339 1570228 1486689 83539 131878 DUE FROM AFFILIATES 645258 645258 DUE TO AFFILIATES 605194 DEFERRED AFFILIATE DUES 490068 1095262 X 3997299 74535 318829 -1356838 -963474 4960773 0 4960773 3754957 318829 -1356838 -1038009 4792966 0 4792966 PART IV, LINE 2B: IN CERTAIN CASES, THE FOUNDATION MAY ACT AS AN AGENT FOR AN AFFILIATED ORGANIZATION. THESE AGENCY TRANSACTIONS ARE TREATED AS PASS THROUGH FUNDS AND ARE CARRIED AS FUNDS HELD AS AGENT FOR AFFILIATES UNTIL THEY ARE DISTRIBUTED. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT CHARITABLE ORGANIZATION WHICH QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE IRC AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). MANAGEMENT BELIEVES THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: DESIGNATED FUNDS TO AFFILIATES -1,356,838. PART XII, LINE 2D - OTHER ADJUSTMENTS: DESIGNATED FUNDS TO AFFILIATES -1,356,838. 0 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES WISH GRANTING AND TRAINING 199761 EUROPE (INCLUDING ICELAND & GREENLAND) 1 14 PROGRAM SERVICES WISH GRANTING AND TRAINING 658426 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 90610 NORTH AMERICA 0 1 PROGRAM SERVICES WISH GRANTING AND TRAINING 74062 SOUTH AMERICA 0 1 PROGRAM SERVICES WISH GRANTING AND TRAINING 120627 SOUTH ASIA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 68055 1 17 0 0 1 17 1211541 0 1211541 CENTRAL AMERICA & CARIBBEAN PROGRAM SERVICES 29645 WIRE 22126 PROGRAM TRAVEL/GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 40086 WIRE 459 PROGRAM TRAVEL FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 1053 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 1142 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 1530 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 16663 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 14466 WIRE 9545 PROGRAM TRAVEL/GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 1846 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 20460 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES WIRE 849 PROGRAM TRAVEL/GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 21875 WIRE 180 PROGRAM GOODS FMV EAST ASIA & THE PACIFIC PROGRAM SERVICES 68349 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 3954 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 3004 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 7315 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 9957 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 38755 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 48462 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 138719 WIRE 5899 PROGRAM TRAVEL/GOODS FMV EUROPE PROGRAM SERVICES 19879 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 40607 WIRE 583 PROGRAM TRAVEL/GOODS FMV EUROPE PROGRAM SERVICES 11369 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 440 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 19842 WIRE 959 PROGRAM TRAVEL/GOODS FMV EUROPE PROGRAM SERVICES 26523 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 5841 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 4906 WIRE 180 PROGRAM GOODS FMV EUROPE PROGRAM SERVICES 266726 WIRE 2527 PROGRAM TRAVEL/GOODS FMV MIDDLE EAST & NORTH AFRICA PROGRAM SERVICES 86905 WIRE 180 PROGRAM GOODS FMV MIDDLE EAST & NORTH AFRICA PROGRAM SERVICES 3345 WIRE 180 PROGRAM GOODS FMV NORTH AMERICA PROGRAM SERVICES 19301 WIRE 2991 PROGRAM TRAVEL/GOODS FMV SOUTH AMERICA PROGRAM SERVICES 7121 WIRE 15791 PROGRAM TRAVEL/GOODS FMV SOUTH AMERICA PROGRAM SERVICES 13149 WIRE 9003 PROGRAM TRAVEL/GOODS FMV SOUTH AMERICA PROGRAM SERVICES 7016 WIRE 9003 PROGRAM TRAVEL/GOODS FMV SOUTH AMERICA PROGRAM SERVICES 4093 WIRE 6941 PROGRAM TRAVEL/GOODS FMV SOUTH AMERICA PROGRAM SERVICES 3099 WIRE 7169 PROGRAM TRAVEL/GOODS FMV SOUTH AMERICA PROGRAM SERVICES 2158 WIRE 36086 PROGRAM TRAVEL/GOODS FMV SOUTH ASIA PROGRAM SERVICES 58728 WIRE 180 PROGRAM GOODS FMV SOUTH ASIA PROGRAM SERVICES 8966 WIRE 180 PROGRAM GOODS FMV 39 0 0 0 0 0 0 1 PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS OR ASSISTANCE REQUESTS FROM AFFILIATES FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE/GROUP FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS AND/OR REVIEW MEETINGS PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. PART I, LINE 3: THE ORGANIZATION'S ACCRUAL METHOD OF ACCOUNTING USED FOR THEIR FINANCIAL REPORTING HAS ALSO BEEN USED FOR THE PREPARATION OF THIS INFORMATION. PART III ACCOUNTING METHOD: 1 MAKE A WISH AMERICA 1702 E HIGHLAND AVENUE SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 46704 N/A N/A PROGRAM SERVICES 1 1 PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS OR ASSISTANCE REQUESTS FROM AFFILIATES FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE/GROUP FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS AND/OR REVIEW MEETINGS PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. X TRAVEL GOODS 8757 59569 FAIR MARKET VALUE X DIFFUSION AD 373 45288 FAIR MARKET VALUE X TRAVEL CREDITS 38 22371 FAIR MARKET VALUE X SPEAKER 1 15000 FAIR MARKET VALUE X LICENSES 60 10800 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE INCLUDES THE VOTING OFFICERS OF THE ORGANIZATION AND THE CHIEF EXECUTIVE OFFICER. THE COMMITTEE'S SCOPE IS TO ASSIST THE INTERNATIONAL BOARD IN FULFILLING ITS STRATEGIC RESPONSIBILITIES AND TO ADDRESS AND DEVELOP DISCUSSION ON STRATEGIC ISSUES. THE COMMITTEE ALSO DISCUSSES AND DEVELOPS STRATEGY FOR THE BOARD AND GLOBAL ORGANIZATION WITH THE INTENT OF MAKING RECOMMENDATIONS TO THE BOARD, REVIEW AND PLAN BOARD MEETING AGENDAS, EVALUATES AND RECOMMENDS TERMINATION OF INDIVIDUAL BOARD DIRECTORS (FOR CAUSE OR OTHER APPROPRIATE REASONS) IN ACCORDANCE WITH THE BOARD'S GOVERNANCE PRINCIPLES, DISCUSSES THE CEO'S OBJECTIVE-SETTING PROCESS AND CONDUCT AN ANNUAL CEO PERFORMANCE ASSESSMENT FOR REVIEW AND DISCUSSION WITH THE BOARD, AND REVIEWS WITH THE BOARD ANY RELEVANT MATTERS OF MATERIAL IMPORTANCE DISCUSSED BY THE COMMITTEE, TOGETHER WITH ANY RECOMMENDATIONS. FORM 990, PART VI, SECTION A, LINE 4 THE FOLLOWING WERE THE CHANGES MADE TO THE BYLAWS DURING FISCAL 2021: NOMINATING COMMITTEE: A NEW CLAUSE (III) IN SUB-SECTION "RESPONSIBILITIES": OTHER DUTIES OR TASKS AS SPECIFICALLY DELEGATED FROM TIME-TO-TIME BY THE INTERNATIONAL BOARD. GOVERNANCE COMMITTEE: 2 NEW CLAUSES (IV) AND (V) IN SUB-SECTION "RESPONSIBILITIES" - ASSIST THE INTERNATIONAL BOARD IN FULFILLING ITS RESPONSIBILITIES RELATING TO BOARD EFFECTIVENESS, GOVERNANCE AND BOARD LEADERSHIP. - OTHER DUTIES OR TASKS AS SPECIFICALLY DELEGATED FROM TIME-TO-TIME BY THE INTERNATIONAL BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION HAS AFFILIATE MEMBERS. AN AFFILIATE IS AN "ELIGIBLE AFFILIATE" IF SUCH AFFILIATE (I) IS NOT A PROVISIONAL AFFILIATE, (II) IS NOT ON AFFILIATE RESTRUCTURING STATUS (AS DEFINED IN THE AFFILIATION AND LICENSING AGREEMENT) AND, (III) HAS NOT FAILED TO CURE AN AFFILIATE BREACH (AS DEFINED IN THE AFFILIATION AND LICENSING AGREEMENT) UPON WRITTEN NOTICE THEREOF FROM THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A AFFILIATE COUNCIL IS COMPRISED OF AFFILIATE MEMBERS. AN ACTION OF THE AFFILIATE COUNCIL SHALL BE DETERMINED BY A MAJORITY OF THE VOTES OF DELEGATES OF ELIGIBLE AFFILIATES VOTING AT A MEETING OF THE AFFILIATE COUNCIL AT WHICH A QUORUM IS PRESENT, EXCEPT AS IS OTHERWISE PROVIDED IN THE ARTICLES OF INCORPORATION OR IN THE FOUNDATION'S BYLAWS. A MINIMUM OF 7 AND A MAXIMUM OF 13 GOVERNING BODY MEMBERS (BOARD OF DIRECTORS) ARE REQUIRED TO BE MEMBERS OF THE AFFILIATE COUNCIL. THESE MEMBERS ARE RESPONSIBLE FOR APPOINTING ONE OR MORE MEMBERS OF THE GOVERNING BODY (UP TO 13 BOARD OF DIRECTORS). FORM 990, PART VI, SECTION A, LINE 7B THE AFFILIATE COUNCIL HAS THE FOLLOWING RIGHTS: - APPROVE THE FOUNDATION'S FINANCIAL STATEMENTS, INCLUDING THE RIGHT TO REVIEW THE FOUNDATION'S BUDGET AT THE ANNUAL MEETING; - DETERMINE, APPROVE, AND LEVY UPON AFFILAITES FEES AND ASSESSMENTS; - ELECT AFFILIATE MEMBERS OF THE NOMINATING COMMITTEE; - AMEND THE ARTICLES OF INCORPORATION AND BYLAWS OF THE FOUNDATION AND THE RIGHT TO AMEND THE AFFILIATION AND LICENSING AGREEMENT OF ALL EXISTING AND FUTURE AFFILIATES, SUBJECT TO SPECIFIC APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE BOARD OF DIRECTORS RECEIVES A COPY OF THE 990 PRIOR TO FILING WITH THE IRS, AND REVIEWS AND APPROVES THE FORM 990 TAX RETURN AFTER THE AUDIT, FINANCE, AND INVESTMENT COMMITTEE HAS COMPLETED THEIR REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY WITH OUR CONFLICT OF INTEREST AND ETHICS STATEMENT, WHICH IS REVIEWED AS NEW RELATIONSHIPS ARE ESTABLISHED. ANNUALLY THE BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A CONFLICT OF INTEREST AND ETHICS STATEMENT IN WHICH THEY AGREE TO BE BOUND BY ITS PROVISIONS. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OF ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED; THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND THE BOARD, WITHOUT THE COVERED PERSON PRESENT, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. BOARD REVIEW AND DISCUSSION IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE CEO. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR BOARD MEMBERS AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS (GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE PROCESS UTILIZING REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION WAS LAST UTILIZED IN 2020 FOR HIRING OF THE CEO. THE CEO CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE OTHER OFFICERS AND KEY EMPLOYEES. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR EMPLOYEE AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS (GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE PROCESS UTILIZING COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION WAS LAST UTILIZED IN 2020 FOR HIRING OF OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DESIGNATED FUNDS TO AFFILIATES - REVENUE -1,356,838. DESIGNATED FUNDS TO AFFILIATES - EXPENSE 1,356,838. CHANGE DUE TO PRIOR PERIOD RESTATEMENT 245,183.