2021-07-08T11:12:49-05:00 2020-08-31 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2019-09-01 820385049 MAKE-A-WISH FOUNDATION OF OREGON MAKE 5032922280 5901 S MACADAM AVENUE NO 200 PORTLAND OR 97239 LAILA COOK CEO 5032922280 2021-07-01 GARY MCGEE P00743279 5032222515 2019 2022-09-23 18:48:47Z X LAILA COOK 5901 S MACADAM AVENUE NO 200 PORTLAND OR 97239 3112969 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. 18 18 19 475 0 0 4091467 2908461 0 0 19547 20229 -1171 31663 4109843 2960353 2093429 1115229 0 0 1268879 1282683 20100 20700 728324 611946 714527 3994354 3133139 115489 -172786 2980303 2970286 355168 424427 2625135 2545859 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2059418 1115229 DURING THE YEAR ENDED AUGUST 31, 2020, MAKE-A-WISH FOUNDATION OF OREGON GRANTED THE WISHES OF 124 CHILDREN WITH CRITICAL ILLNESSES.STARTING IN MARCH, 2020 MAKE-A-WISH OREGON PAUSED ALL WISH GRANTING EFFORTS AND REIMAGINED WISH GRANTING IN A PANDEMIC. MEDICAL ELIGIBILITY FOR WISHES DID NOT CHANGE AND MANY WISH KIDS CHANGED THEIR WISH FROM ONE THAT INVOLVED TRAVEL TO A WISH THAT COULD BE SAFELY GRANTED WHILE OBSERVING HEALTH PRECAUTIONS. THE COST OF WISHES AND NUMBER OF WISHES GRANTED WERE GREATLY IMPACTED BY COVID-19, MAKE-A-WISH HAS IMPLEMENTED A FIVE-YEAR PLAN TO RECOVER BEYOND 2019 LEVELS OF WISH GRANTING. CONTINUED ON SCHEDULE OTHESE WISHES CAME IN ALL SHAPES AND SIZES, BUT USUALLY FELL INTO ONE OF THE FOLLOWING FOUR CATEGORIES: 1) DESTINATION - "I WISH TO GO..." 2) OCCUPATION - " I WISH TO BE..." 3) CELEBRITY - " I WISH TO MEET..." 4) GIFT- "I WISH TO HAVE...". WITH EACH COMPUTER, TRIP TO DISNEYLAND, CONVERSATION WITH A FAMOUS PERSON, OR THE CHANCE TO BE SOMEONE ELSE FOR A DAY, THESE CHILDREN AND THEIR FAMILIES EXPERIENCED THE POWER OF A WISH. THE COST OF WISHES GRANTED DURING THE FISCAL YEAR WAS $1,552,177. INCLUDED IN THIS AMOUNT IS $436,948 CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES OR USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR AUDITED FINANCIAL STATEMENTS PURPOSES THIS AMOUNT IS INCLUDED AS CONTRIBUTIONS 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 2059418 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 1 19 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 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 LAILA COOK CHIEF EXECUTIVE OFFICER 40.00 X 140089 0 14728 LAURA REUNERT FINANCE DIRECTOR 30.00 X 52352 0 9987 ALIX DIXON 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 0.75 X 0 0 0 MICHELLE BORKE BOARD MEMBER 0.75 X 0 0 0 MARILYN BRETT BOARD MEMBER 0.75 X 0 0 0 DENNIE CONRAD BOARD MEMBER 0.75 X 0 0 0 SIRI DIXON BOARD MEMBER 0.75 X 0 0 0 RON FREY BOARD MEMBER 0.75 X 0 0 0 DAVID HEPLER BOARD MEMBER 0.75 X 0 0 0 SARAH HUFFMAN BOARD MEMBER 0.75 X 0 0 0 JON LOOMIS BOARD MEMBER 0.75 X 0 0 0 SHAWN MENASHE BOARD MEMBER 0.75 X 0 0 0 DAVID METS BOARD MEMBER 0.75 X 0 0 0 ERIKA MILLER BOARD MEMBER 0.75 X 0 0 0 JP PERFILI BOARD MEMBER 0.75 X 0 0 0 KIRK STEINSEIFER BOARD MEMBER 0.75 X 0 0 0 ERIN THOMPSON BOARD MEMBER 0.75 X 0 0 0 KATIE WALKER BOARD MEMBER 0.75 X 0 0 0 TYSON YECK BOARD MEMBER 0.75 X 0 0 0 192441 0 24715 1 0 1 0 0 381961 2526500 381327 2908461 20229 20229 75876 381961 130884 -55008 -55008 106351 21732 84619 84619 OTHER REVENUE 900099 2052 2052 2052 2960353 0 0 51892 1115229 1115229 244331 55925 124081 64325 858934 423504 98456 336974 17133 9439 2737 4957 77179 42246 6956 27977 85106 37488 16460 31158 7525 7525 20700 20700 13645 3650 1995 8000 2700 2700 93492 49861 7290 36341 17778 9505 2549 5724 132617 63749 21219 47649 15415 3225 3866 8324 27121 9158 4045 13918 297660 220267 41671 35722 16962 8147 2726 6089 OTHER 55688 8025 3821 43842 EVENT EXPENSES 33924 33924 3133139 2059418 345397 728324 732942 685672 657899 696562 282469 180225 188339 58454 175583 94440 18417 81143 914817 990850 185420 277380 2980303 2970286 224523 54549 129140 130943 1505 238935 355168 424427 X 2234611 2178939 390524 366920 2625135 2545859 2980303 2970286 -172786 93510 0 X 0 1 X 1 0 X 3342345 3272744 3985901 4091467 2908461 17600918 3342345 3272744 3985901 4091467 2908461 17600918 926192 16674726 12386 14807 15599 19547 20229 82568 2624 1573 7719 5015 2052 18983 17702469 0.94190 0.95750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS 18983 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 195935 15265 68159 143041 199446 6317 9828 195935 193925 100 5421 199446 182629 11296 193925 183310 9440 10121 182629 1.00000 0 0 11793 1635 10158 163790 92805 70985 81143 DONATED GOODS AVAILABLE FOR FUTURE USE 261482 OTHER 2497 SECURITY DEPOSIT 13401 277380 X 3507207 93510 487268 580778 2926429 33924 33924 2960353 3586483 487268 487268 3099215 33924 33924 3133139 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, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 33,924. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 33,924. X X X X X 1 SWAIM STRATEGIES PO BOX 17191 PORTLAND OR 97217 FUNDRAISING CONSULTANT 0 457837 20700 437137 457837 20700 437137 OR WA WISH BALL 457837 381961 75876 400 59316 34800 36368 457837 381961 75876 400 59316 34800 36368 130884 -55008 106351 21732 0 106351 21732 21732 84619 OR 1 0 0 0 1.00000 FLETCHER JOHNSON 5901 S MACADAM AVENUE SUITE 200 PORTLAND OR 97239 0 FLETCHER JOHNSON 1261 DIRECTED AND MANAGED ONE ANNUAL RAFFLE. X 0 1 CHILDREN WISHES 124 132301 982928 FAIR MARKET VALUE TRAVEL, EQUIPMENT, 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 140089 0 0 0 0 0 8169 0 6559 0 154817 0 0 0 X 2 2999 FMV X WISH ITEMS 172 340012 MARKET PRICES X SUPPLIES 9 19969 MARKET PRICES X AUCTION ITEMS 39 15892 FMV OR AUCTION VALUE X EQUIPMENT 1 2455 MARKET PRICES 0 1 1 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE FOUNDATION USES A THIRD PARTY TO SELL DONATED VEHICLES. HOWEVER, DURING THE FISCAL YEAR ENDED AUGUST 31, 2020, 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.