2021-05-20T16:10:58-05:00 2020-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2019-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 3037509474 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 SCOTT DISHONG PRESIDENT & CEO 3037509474 2021-05-20 1 CHRISTINE KAWECKI P00743130 5169187000 2021-05-06 2019 2022-09-23 18:48:47Z SCOTT DISHONG 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 6039108 0 X COLORADO.WISH.ORG X 1983 CO SEE SCHEDULE O. 14 14 27 190 0 0 5672946 5306551 9925 7350 39530 56404 -55798 -34054 5666603 5336251 2699401 1994800 0 0 1453832 1361613 0 0 747533 877761 922116 5030994 4278529 635609 1057722 4000530 5154103 401219 476955 3599311 4677148 X THE MAKE-A-WISH FOUNDATION OF COLORADO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3134076 1994800 7350 SEE SCHEDULE O. 3134076 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 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 CONNIE TALMAGE CHAIR AS OF 9/1/19 1.00 X X 0 0 0 BRENT SMITH VICE CHAIR 1.00 X X 0 0 0 MICHAEL BROKER TREASURER AS OF 2/18/20 1.00 X X 0 0 0 JENNIFER BURTON TREASURER THROUGH 2/18/20 1.00 X X 0 0 0 CORY TIPTON DIRECTOR 1.00 X 0 0 0 ERIC CREED DIRECTOR 1.00 X 0 0 0 ERIN HUTCHISON DIRECTOR AS OF 2/18/20 1.00 X 0 0 0 JUSTIN VAUGHN DIRECTOR AS OF 2/18/20 1.00 X 0 0 0 KELLY MALONEY DIRECTOR 1.00 X 0 0 0 LAURA SRSICH DIRECTOR 1.00 X 0 0 0 MICHAEL HARRELL DIRECTOR 1.00 X 0 0 0 MIKE BRUEGGEMANN DIRECTOR 1.00 X 0 0 0 ROBERT FORBES DIRECTOR 1.00 X 0 0 0 SCOTT ESMOND DIRECTOR 1.00 X 0 0 0 SCOTT REICHENBERG DIRECTOR 1.00 X 0 0 0 SCOTT DISHONG PRESIDENT & CEO 40.00 X 78775 0 3026 JENNIFER GETSCH COO 40.00 X 87400 0 10991 JOAN MAZAK FORMER PRESIDENT & CEO 40.00 X 251721 0 8543 417896 0 22560 1 1 1 0 0 241083 5065468 257991 5306551 WISH ASSIST FEES 900099 7350 7350 7350 45226 45226 637676 626498 11178 11178 11178 42305 241083 76359 -34054 -34054 5336251 7350 0 22350 1994800 1994800 308721 142012 49395 117314 868556 399536 138968 330052 29408 13527 4706 11175 67541 31069 10807 25665 87387 40198 13982 33207 69900 69900 120 120 51000 22338 10125 18537 620 620 94421 44394 10826 39201 23104 10307 3301 9496 164830 75822 26373 62635 18319 3727 6770 7822 65067 35826 4868 24373 5015 2307 802 1906 14756 6788 2361 5607 289 133 46 110 NATIONAL DUES 393691 311016 43306 39369 BAD DEBT EXPENSE 12718 12718 MERCHANT FEES 7393 7393 MEMBERSHIP DUES 873 276 264 333 4278529 3134076 396920 747533 464840 800 1187822 2894438 424984 185130 1169 521 1230 764 211369 266013 138725 105558 32356 33167 1527654 1639566 149106 133704 4000530 5154103 304458 153843 34000 34501 255200 62761 33411 401219 476955 X 3227580 4461046 371731 216102 3599311 4677148 4000530 5154103 X 1057722 64525 -53025 8615 X 0 1 X 1 0 X 3915668 5266739 4796946 5672946 5306551 24958850 3915668 5266739 4796946 5672946 5306551 24958850 24958850 34609 33606 44859 44931 45226 203231 356720 134243 119727 166554 42305 819549 25981630 45450 0.96060 0.92980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2015 AMOUNT: $ 356,720. 2016 AMOUNT: $ 134,243. 2017 AMOUNT: $ 119,727. 2018 AMOUNT: $ 163,969. 2019 AMOUNT: $ 42,305. OTHER INCOME - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 2,585. 2019 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 138725 105558 33167 33167 DUE TO NATIONAL 15110 CAPITAL LEASE OBLIGATIONS 18301 33411 X 5761344 64525 326634 391159 5370185 120 -34054 -33934 5336251 4692122 379659 34054 413713 4278409 120 120 4278529 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2020 AND 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -34,054. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 34,054. WISH NIGHT 94363 77925 16438 173 18443 WALK FOR WISHES 85762 67375 18387 3641 1000 25885 4 103263 95783 7480 195 4988 51 21983 283388 241083 42305 195 8629 224 1000 66311 76359 -34054 1 0 0 WISHES GRANTED 196 260174 1734626 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 1 0 JOAN MAZAK FORMER PRESIDENT & CEO 140723 0 96008 0 14990 0 6847 0 1696 0 260264 0 0 0 PART I, LINE 7 AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE OF THE EXECUTIVE STAFF AND OTHER STAFF AS IDENTIFIED BY THE COMMITTEE TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING THE CALENDAR YEAR ENDED DECEMBER 31, 2019, THE COMMITTEE AWARDED THE PRESIDENT & CEO A BONUS BASED ON REVIEW OF THEIR PERFORMANCE AND SERVICES TO THE ORGANIZATION. X WISH-RELATED 147 238457 COST/SELLING PRICE X SPECIAL EVENTS 85 17144 COST/SELLING PRICE X OTHER 3 2390 COST/SELLING PRICE 0 0 1 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 196 WISHES WERE GRANTED DURING THE YEAR. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,374,459. OF THIS AMOUNT, $379,659 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 $379,659 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 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 2019 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 8,615.