2021-03-03T12:14:58-06:00 2020-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2019-09-01 860726985 MAKE-A-WISH FOUNDATION INTERNATIONAL MAKE 6022309900 1702 E HIGHLAND AVENUE NO 305 PHOENIX AZ 85016 LUCIANO MANZO PRESIDENT AND CEO 6022309900 2021-03-02 1 JACQUELINE ECKMAN P01300648 6022662248 2021-03-02 2019 2022-09-23 18:48:47Z LUCIANO MANZO 1702 E HIGHLAND AVENUE NO 305 PHOENIX AZ 85016 8616805 0 X WWW.WORLDWISH.ORG X 1993 AZ TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 13 13 9 20 0 0 7079192 7062037 1596032 1550425 31087 -18888 0 0 8706311 8593574 5298512 5422612 0 0 1795108 1568473 0 0 580938 1785139 1886132 8878759 8877217 -172448 -283643 4602890 4040360 1911330 1544541 2691560 2495819 THE MAKE-A-WISH FOUNDATION'S MISSION IS TO CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 7169594 5422612 1550425 THE FOUNDATION PROVIDES FINANCIAL AND MANAGERIAL ASSISTANCE TO ITS AFFILIATED ORGANIZATIONS THROUGHOUT THE WORLD IN OVER 50 COUNTRIES. THE ASSISTANCE PROVIDED IS INTENDED TO ENHANCE THE AFFILIATES' ABILITY TO INCREASE OPPORTUNITIES TO SATISFY THE WISHES OF CHILDREN WITH CRITICAL ILLNESSES. 7169594 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 9 1 0 1 NL 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 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 MICHEL RUDOLPHIE PRESIDENT & CEO (LEFT 02/20) 45.00 X 161247 0 3887 CARLY GALLI VP TECHNOLOGY & INNOVATION 45.00 X 128217 0 8608 SYLVIA HOPKINS VICE PRESIDENT, MARKETING 45.00 X 105404 0 4780 LUCIANO MANZO PRESIDENT & CEO 45.00 X 70076 0 2462 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 KIM JENKINS DIRECTOR (LEFT 11/19) 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 464944 0 19737 3 0 1 0 INSPIRE ASSOCIATES INC PO BOX 75335 LESLIE STREET PO TORONTO CA IT SUPPORT 193850 SALESFORCEORG DEPT 34293 PO BOX 39000 SAN FRANCISCO CA 94139 CRM SOFTWARE SUPPORT 131246 2 7062037 3795110 7062037 AFFILIATE ASSESSMENTS 561000 1550425 1550425 1550425 1504 1504 2839 23231 -20392 -20392 -20392 8593574 1550425 0 -18888 241206 241206 5181406 5181406 430611 180254 148707 101650 675274 329976 294850 50448 27822 11341 12402 4079 53958 23387 21721 8850 380808 146597 188562 45649 5331 5331 14723 14723 428479 93633 159971 174875 27220 12587 6676 7957 287844 123773 103624 60447 65944 28356 23740 13848 56609 27621 14158 14830 307229 132109 110602 64518 10300 4429 3708 2163 PROGRAMS 337790 337790 DUES & SUBSCRIPTIONS 272887 254030 1903 16954 MISCELLANEOUS EXPENSE 44479 19135 16007 9337 TRAINING 27297 21964 5333 8877217 7169594 1126685 580938 1891351 2100604 14072 914165 300350 56341 30744 41066 69075 1667759 1359494 591409 308265 538713 601588 555773 629734 4602890 4040360 261235 188149 38374 48485 108116 1611721 1199791 1911330 1544541 X 1777395 2065469 914165 430350 2691560 2495819 4602890 4040360 X -283643 47890 40012 X 0 1 X 1 0 X 5890127 6136774 6059401 7079192 7062037 32227531 5890127 6136774 6059401 7079192 7062037 32227531 8207232 24020299 14598 12876 4418 18780 1504 52176 32279707 7644730 0.74410 0.71680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 93076 69928 23148 1574683 1289566 285117 308265 DUE FROM AFFILIATES 629734 629734 DUE TO AFFILIATES 683063 DEFERRED AFFILIATE DUES 516728 1199791 X 9101657 47890 460193 508083 8593574 0 8593574 9297398 460193 -40012 420181 8877217 0 8877217 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, 2020 AND 2019. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF GRANTS -40,012. 1 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES WISH GRANTING AND TRAINING 335606 EUROPE (INCLUDING ICELAND & GREENLAND) 1 13 PROGRAM SERVICES WISH GRANTING AND TRAINING 1474845 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 330320 NORTH AMERICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 2714606 SOUTH AMERICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 192149 SOUTH ASIA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 133880 1 14 0 0 1 14 5181406 0 5181406 EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 8844 WIRE EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 3982 WIRE 26008 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 49420 WIRE 99555 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 1905 WIRE 60 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 7127 WIRE EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 10476 WIRE EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 2107 WIRE EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 34098 WIRE EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 22666 WIRE 1846 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 2209 WIRE 8715 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 44067 WIRE 8623 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EAST ASIA & THE PACIFIC TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 11025 WIRE EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 25960 WIRE 34283 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 60484 WIRE 27233 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 502 WIRE 3758 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 2194 WIRE 14568 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 23306 WIRE EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 3345 WIRE EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 1464 WIRE EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 5914 WIRE 818 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 1426 WIRE 6699 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 14059 WIRE 26986 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 39495 WIRE EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 6109 WIRE 170554 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 20455 WIRE 42637 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 122311 WIRE EUROPE TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN 97310 WIRE 715847 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV MIDDLE EAST & NORTH AFRICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 676 WIRE 8623 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV MIDDLE EAST & NORTH AFRICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 312398 WIRE 8623 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS FMV NORTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 137624 WIRE 34492 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV NORTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 139542 WIRE 2402948 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 2641 WIRE 27015 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 5941 WIRE 36346 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 7387 WIRE 572 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 15 WIRE 53793 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 30873 WIRE 17246 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH AMERICA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 1593 WIRE 8728 PROGRAM TRAVEL, INCLUDING FLIGHTS, LODGING, AND EVENTS. FMV SOUTH ASIA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 3585 WIRE SOUTH ASIA TO SUPPORT THE MISSION OF THE ORGANIZATION, GRANTING WISHES TO CRITICALLY ILL CHILDREN. 130295 WIRE 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) 241206 N/A N/A PROGRAM SERVICES 1 0 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 X X X 0 0 0 0 0 0 0 0 0 MICHEL RUDOLPHIE PRESIDENT & CEO (LEFT 02/20) 161247 0 0 0 0 0 3887 0 0 0 165134 0 0 0 X ACCOMODATIONS 744 3748913 FAIR MARKET VALUE X AIRLINE MILES 9 46197 FAIR MARKET VALUE 0 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 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: WRITE OFF OF GRANTS 40,012.