2022-06-30T17:42:26-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 3037509474 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 SCOTT DISHONG PRESIDENT & CEO 3037509474 2022-06-28 1 SCOTT DISHONG XXX-XX-XXXX CHRISTINE KAWECKI P00743130 5169187000 2022-06-23 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SCOTT DISHONG 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 5128215 0 X COLORADO.WISH.ORG X 1983 CO SEE SCHEDULE O. 15 15 21 275 0 0 5306551 4914846 7350 2597 56404 43608 -34054 -14225 5336251 4946826 1994800 1590175 0 0 1361613 1374677 0 351 864633 922116 938236 4278529 3903439 1057722 1043387 5154103 6496793 476955 537324 4677148 5959469 X THE MAKE-A-WISH FOUNDATION OF COLORADO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2617473 1590175 2597 SEE SCHEDULE O. 2617473 1 1 0 0 0 0 0 0 0 0 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 4 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CO X X JENNIFER GETSCH 3037509474 7951 EAST MAPLEWOOD AVENUE GREENWOOD VILLAGE CO 80111 BRENT SMITH BOARD CHAIR 1.00 X X 0 0 0 LAURA SRSICH VICE CHAIR 1.00 X X 0 0 0 MIKE BROKER TREASURER 1.00 X X 0 0 0 CORY TIPTON BOARD MEMBER 1.00 X 0 0 0 DERON BROWN BOARD MEMBER 1.00 X 0 0 0 DR TAIZO NAKANO BOARD MEMBER 1.00 X 0 0 0 ERIC CREED BOARD MEMBER THRU 5/20/21 1.00 X 0 0 0 ERIN HUTCHINSON BOARD MEMBER 1.00 X 0 0 0 HEIDI GILL BOARD MEMBER 1.00 X 0 0 0 JUSTIN SHMIEDEL BOARD MEMBER 1.00 X 0 0 0 JUSTIN VAUGHN BOARD MEMBER 1.00 X 0 0 0 MICHAEL HARRELL BOARD MEMBER 1.00 X 0 0 0 MIKE BRUEGGEMANN BOARD MEMBER 1.00 X 0 0 0 ROBERT BOB FORBES BOARD MEMBER 1.00 X 0 0 0 SCOTT ESMOND BOARD MEMBER 1.00 X 0 0 0 SCOTT REICHENBERG BOARD MEMBER 1.00 X 0 0 0 JENNIFFER GETSCH COO 40.00 X 94700 0 11648 SCOTT DISHONG PRESIDENT/CEO 40.00 X 157500 0 11309 252200 0 22957 1 0 1 0 0 351612 255200 4308034 308107 4914846 WISH ASSIST FEES 900099 2597 2597 2597 34261 34261 128122 118775 9347 9347 9347 48389 351612 62614 -14225 -14225 4946826 2597 0 29383 10000 10000 1580175 1580175 207562 85037 35316 87209 980656 402128 166683 411845 34217 14032 5816 14369 67270 27162 11634 28474 84972 34839 14445 35688 63936 63936 351 351 23065 7481 5921 9663 431 431 90047 50534 12315 27198 22719 5568 2214 14937 167430 68646 28463 70321 2842 185 1059 1598 17776 872 2752 14152 5669 2324 964 2381 16305 6685 2772 6848 NATIONAL DUES 446952 321805 67043 58104 BAD DEBT EXPENSE 70000 70000 MERCHANT FEES 10840 10840 MEMBERSHIP DUES 224 224 3903439 2617473 421333 864633 800 800 2894438 3754334 185130 310876 521 30629 764 30048 266013 252830 139796 121863 33167 17933 1639566 1939097 133704 160246 5154103 6496793 153843 264400 34501 23501 255200 236070 33411 13353 476955 537324 X 4461046 5681546 216102 277923 4677148 5959469 5154103 6496793 X 1043387 226022 3612 9300 X 0 1 X 1 0 X 5266739 4796946 5672946 5306551 4914846 25958028 5266739 4796946 5672946 5306551 4914846 25958028 25958028 33606 44859 44931 45226 34261 202883 134243 119727 166554 42305 48389 511218 26672129 38322 0.97320 0.96060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 2,585. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 134,243. 2017 AMOUNT: $ 119,727. 2018 AMOUNT: $ 163,969. 2019 AMOUNT: $ 42,305. 2020 AMOUNT: $ 48,389. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 139796 121863 17933 17933 DUE TO NATIONAL 2037 DUE TO OTHER CHAPTERS 300 CAPITAL LEASE OBLIGATIONS 11016 13353 X 5667840 226022 480767 706789 4961051 -14225 -14225 4946826 4394819 477155 14225 491380 3903439 0 3903439 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -14,225. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 14,225. TRAILBLAZE CHALLENGE 115937 93187 22750 26461 WALK FOR WISHES 114959 114241 718 718 8713 3 169105 144184 24921 100 26622 400001 351612 48389 818 61796 62614 -14225 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE STE 400 PHOENIX AZ 850164630 860481941 501(C)(3) 10000 WISH FULFILLMENT FUND 1 1 WISHES GRANTED 178 19236 1560939 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF COLORADO 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 EXPENSE WITH THE EXCEPTION OF TRAVEL STIPENDS (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 PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 SCOTT DISHONG PRESIDENT/CEO 157500 0 0 0 0 0 3609 0 7700 0 168809 0 0 0 X 9 35974 COST/SELLING PRICE X WISH-RELATED 91 246637 COST/SELLING PRICE X SPECIAL EVENTS 121 25496 COST/SELLING PRICE 0 0 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 COLORADO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF COLORADO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGE OF 2.5 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A LIFE-THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM. A TOTAL OF 178 WISHES WERE GRANTED DURING THE YEAR. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,019,413. OF THIS AMOUNT, $439,238 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 $439,238 OF CONTRIBUTED SERVICES AND USE OF FACILITIES 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 75% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 300. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF COLORADO'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 78% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF COLORADO 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 FORM 990 IS REVIEWED BY THE FOUNDATION'S CEO AND COO. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S FINANCE AND EXECUTIVE COMMITTEE. SUBSEQUENT TO THE COMMITTEE'S FINAL APPROVAL, A COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD 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 BE SIGNED UPON DATE OF HIRE, ELECTION OR COMMENCEMENT OF VOLUNTEER SERVICE AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE THEN SUBMITTED AND REVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS ARE MONITORED BY THE CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE 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 TRANSACTIONS 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 AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS. THE INDEPENDENT COMMITTEE'S DISCUSSION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING THE DELIBERATIONS, THOSE WHO VOTED ON IT AND THE MOST RECENTLY AVAILABLE COMPARABILITY DATA RELIED UPON. EXAMPLES OF COMPARABILITY DATA INCLUDE NATIONAL AND LOCAL BENCHMARKING STUDIES, SALARY SURVEYS CONDUCTED BY THE MAKE-A-WISH FOUNDATION OF AMERICA AND CHARITY NAVIGATOR WITHIN THE PRIOR THREE YEARS. 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 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 XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS 9,300.