2021-06-25T15:50:55-05:00 2020-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2019-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY NO 200 OAKLAND CA 94612 CHARLOTTE E BIERN CEO 4159829474 2021-06-22 1 CHRISTINE KAWECKI P00743140 5169187000 2021-06-16 2019 2022-09-23 18:48:47Z CHARLOTTE E BIERN 1333 BROADWAY NO 200 OAKLAND CA 94612 10760944 0 X WWW.SF.WISH.ORG X 1984 CA SEE SCHEDULE O. 21 21 43 740 0 0 7390629 6598933 26675 19350 125546 38490 -50999 -45630 7491851 6611143 2765984 1266086 0 0 2795613 2929280 97437 1000 1649545 1580164 1564917 7239198 5761283 252653 849860 5602177 7030025 601252 978437 5000925 6051588 X THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2576444 1266086 19350 SEE SCHEDULE O. 2576444 1 1 0 0 0 0 0 0 0 1 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 10 0 1 43 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X LYNNE DURIE 4159829474 1333 BROADWAY SUITE 200 OAKLAND CA 94612 MARTI POZZI BOARD CHAIR 5.00 X X 0 0 0 BRIAN CANNON PAST CHAIR 5.00 X X 0 0 0 ELAINE BARDEN VICE CHAIR 5.00 X X 0 0 0 JOE HURWICH TREASURER 5.00 X X 0 0 0 DAVID MILLSTEIN SECRETARY 5.00 X X 0 0 0 ASH BARAGHOUSH DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 CATHERINE AKER DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 CHARLES HALLADAY DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 DANA H GREEN DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 EUGENE WADE DIRECTOR 1.00 X 0 0 0 GINA COMES DIRECTOR 1.00 X 0 0 0 JAMES CALLINAN DIRECTOR THROUGH 9/16/19 1.00 X 0 0 0 JANET BELTON DIRECTOR 1.00 X 0 0 0 JUDI REES DIRECTOR THROUGH 2/11/20 1.00 X 0 0 0 KARA BAYSINGER DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 KATE SHROUT DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 LEANNE ANDERSEN DIRECTOR 1.00 X 0 0 0 MANTRA ROBINSON DIRECTOR AS OF 9/30/19 1.00 X 0 0 0 RANGARAJAN RAGHURAM DIRECTOR 1.00 X 0 0 0 RANI RADHAKRISHNAN DIRECTOR 1.00 X 0 0 0 SARAH PRICE DIRECTOR 1.00 X 0 0 0 THI LA DIRECTOR 1.00 X 0 0 0 VICTORIA HUMPHREY DIRECTOR 1.00 X 0 0 0 CHARLOTTE E BIERN CEO 40.00 X 275959 0 21471 LYNNE DURIE COO 40.00 X 137575 0 14288 DENNIS SCHRAG SR DIRECTOR INDIVIDUAL GIVING 40.00 X 159598 0 14923 ALLIE REYNOLDS CORPORATE DEVELOPMENT DIRECTOR 40.00 X 133613 0 12125 MICAELA WALLEN SR EXTERNAL EVENT MANAGER 40.00 X 103176 0 11022 ELIZABETH NOLAN PROGRAM DIRECTOR 40.00 X 109539 0 7302 919460 0 81131 6 0 1 0 CLS GLOBAL TRANSPORTATION 909 CORPORATE WAY FREMONT CA 94539 LIMOUSINE SERVICES FOR WISH CHILDREN 157731 1 44485 570217 5984231 281990 6598933 WISH ASSIST FEES 900099 19350 19350 19350 117563 117563 3684981 3764054 -79073 -79073 -79073 326490 570217 383815 -57325 -57325 13627 1932 11695 11695 6611143 19350 0 -7140 1266086 1266086 454059 104556 167943 181560 1973000 453654 730075 789271 70627 16263 26123 28241 248538 57947 91583 99008 183056 42103 67731 73222 18904 372 13064 5468 90900 81900 9000 1000 1000 19958 19958 1928 210 298 1420 112454 25200 28218 59036 15466 2312 2417 10737 579105 133194 214269 231642 26459 4432 6312 15715 50778 1825 6071 42882 312 10 285 17 50887 11704 18828 20355 1352 917 209 226 NATIONAL DUES 576509 455442 57651 63416 MERCHANT FEES 16015 16015 MEMBERSHIP DUES 3890 217 2359 1314 5761283 2576444 1535294 1649545 453861 1773082 167545 151404 402869 475457 1619 9625 46245 14075 238637 199907 278707 260345 56181 18362 4031075 4298969 204145 89144 5602177 7030025 405291 272632 7500 486600 195961 211705 601252 978437 X 3323578 4103244 1677347 1948344 5000925 6051588 5602177 7030025 849860 236440 -35637 0 X 0 1 X 1 0 X 7017668 7507642 7231573 7390629 6598933 35746445 7017668 7507642 7231573 7390629 6598933 35746445 35746445 180397 161843 175255 133498 117563 768556 1112377 899039 459001 410906 340117 3221440 39736441 123504 0.89960 0.87430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2015 AMOUNT: $ 1,062,672. 2016 AMOUNT: $ 856,812. 2017 AMOUNT: $ 430,301. 2018 AMOUNT: $ 400,326. 2019 AMOUNT: $ 326,490. GROSS GAMING REVENUE - 2015 AMOUNT: $ 49,705. 2016 AMOUNT: $ 42,227. 2017 AMOUNT: $ 28,700. 2018 AMOUNT: $ 10,580. 2019 AMOUNT: $ 13,627. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1383157 7351 150050 1540558 1393620 9292 -16134 3621 1383157 1329035 9744 112755 57914 1393620 1176242 12166 140627 1329035 979133 101670 95439 1176242 0.57700 0.42300 0 0 214690 196328 18362 64017 64017 0 18362 CAPITAL LEASE OBLIGATIONS 7508 DEFERRED RENT 204197 211705 X 7353058 236440 468108 704548 6648510 19958 -57325 -37367 6611143 6302395 503745 57325 561070 5741325 19958 19958 5761283 PART V, LINE 4: THE PURPOSE OF THIS FUND IS TO FURTHER THE CHARITABLE PURPOSES OF THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA (THE "FOUNDATION") BY PROVIDING FUNDS TO BE USED FOR THE FOUNDATION'S OPERATIONS, OVERHEAD EXPENSES, AND WISH MAKING PROGRAMS WITHIN THE FOUNDATION'S OPERATING AREA, WHICH IS DEFINED AS THE FOLLOWING CALIFORNIA COUNTIES- ALAMEDA, CONTRA COSTA, DEL NORTE, HUMBOLDT, LAKE MARIN, MENDOCINO, MONTEREY, NAPA, SAN BENITO, SAN FRANCISCO, SAN MATEO, SANTA CLARA, SANTA CRUZ, SISKIYOU, SOLANO, AND SONOMA. ALL CONTRIBUTIONS TO THE FUND, ALL DISTRIBUTIONS FROM THE FUND, SHALL BE RESTRICTED TO USE WITHIN THE FOUNDATION'S OPERATING AREA AS DEFINED ABOVE. 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: FUNDRAISING EVENT EXPENSES -57,325. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 57,325. GALA 755052 457316 297736 149429 3897 187019 BRAVE THE BAY 91380 77376 14004 2295 1055 1668 19809 1 50275 35525 14750 17174 0 1469 896707 570217 326490 168898 4952 1668 208297 383815 -57325 1 0 0 WISHES GRANTED 147 205142 1060944 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF GREATER BAY AREA 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 DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE EXECUTIVE DIRECTOR. 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 1 0 CHARLOTTE E BIERN CEO 255959 0 20000 0 0 0 11038 0 10433 0 297430 0 0 0 LYNNE DURIE COO 137575 0 0 0 0 0 5503 0 8785 0 151863 0 0 0 DENNIS SCHRAG SR DIRECTOR INDIVIDUAL GIVING 159598 0 0 0 0 0 6384 0 8539 0 174521 0 0 0 PART I, LINE 7 THE CEO RECEIVED BONUS PAYMENTS BASED ON A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR FOR ALL EMPLOYEES. X WISH-RELATED 122 159129 COST/SELLING PRICE X SPECIAL EVENTS 76 117110 COST/SELLING PRICE X OTHER 8 5751 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 GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2.5 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A LIFE-THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. 147 WISHES WERE GRANTED DURING THE FISCAL YEAR ENDING AUGUST 31, 2020. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,769,257. OF THIS AMOUNT, $503,171 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 COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $503,171 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE ORGANIZATION'S CEO AND FINANCE COMMITTEE. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION 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 TO AND REVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE VOLUNTEERS OR THE EXECUTIVE DIRECTOR IF FROM STAFF OR BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE EXECUTIVE DIRECTOR. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE EXECUTIVE DIRECTOR 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 TRANSACTION; 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 THE CEO/EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD VOTED ON THE COMPENSATION. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING THE DELIBERATIONS AND THOSE WHO VOTED ON IT, AND A DESCRIPTION OF COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. FORM 990, PART VI, SECTION B, LINE 15B: THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE FOUNDATION POSTS ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND FORM 990 ON ITS WEBSITE AND ALSO MAKES SUCH DOCUMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST.