2021-07-13T20:38:02-05:00 2020-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2019-09-01 431550697 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS MAKE 3142059474 13523 BARRETT PARKWAY DRIVE NO 24 BALLWIN MO 63021 STEPHANIE HAMPTON-BOEGLIN COO 3142059474 2021-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2021-07-13 2019 2022-09-23 18:48:47Z STEPHANIE HAMPTON-BOEGLIN 13523 BARRETT PARKWAY DRIVE NO 241 BALLWIN MO 63021 6562768 0 X MOKAN.WISH.ORG X 1990 MO SEE SCHEDULE O. 20 20 33 300 0 0 6512220 4827963 4050 900 109822 66513 -91652 -38850 6534440 4856526 3431960 1589203 0 0 2136926 2207256 0 0 927986 807308 888921 6376194 4685380 158246 171146 4296240 4884247 424232 686839 3872008 4197408 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2883227 1589203 900 MAKE-A-WISH FOUNDATION OF MISSOURI & KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 205 WISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2020. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,905,969. OF THIS AMOUNT, $316,766 RELATED TO WISH GRANTING 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 $316,766 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 2883227 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 7 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X CAROLINE SCHMIDT 3142059474 13523 BARRETT PARKWAY DR SUITE 241 BALLWIN MO 63021 DENISE KRUSE CHAIR 1.00 X X 0 0 0 JAY CARLSON VICE CHAIR 1.00 X X 0 0 0 LISA EPPS SECRETARY 1.00 X X 0 0 0 KEVIN HOWARD TREASURER 1.00 X X 0 0 0 BRAD HAMPTON TRUSTEE AS OF 3/10/2020 1.00 X 0 0 0 BRIAN PATE TRUSTEE AS OF 12/20/2019 1.00 X 0 0 0 DANIEL RIEGER TRUSTEE AS OF 12/20/2019 1.00 X 0 0 0 DAVID POWERS TRUSTEE 1.00 X 0 0 0 DEAN MUTTER TRUSTEE 1.00 X 0 0 0 ERIC KRUGER TRUSTEE 1.00 X 0 0 0 GLORIA SARGENT TRUSTEE 1.00 X 0 0 0 JEFF EDEN TRUSTEE 1.00 X 0 0 0 JEFF SONGER TRUSTEE 1.00 X 0 0 0 LISA BRUBAKER TRUSTEE 1.00 X 0 0 0 LIZ HUGHES TRUSTEE AS OF 3/10/2020 1.00 X 0 0 0 MARK HUBBS TRUSTEE AS OF 3/10/2020 1.00 X 0 0 0 MICHAEL MCMILLAN TRUSTEE THROUGH 12/19/2019 1.00 X 0 0 0 MICHAEL RADER TRUSTEE 1.00 X 0 0 0 MILES MOONEY TRUSTEE AS OF 3/10/2020 1.00 X 0 0 0 PATRICK MILLER TRUSTEE 1.00 X 0 0 0 PATRICK O'FARRELL TRUSTEE 1.00 X 0 0 0 STEPHANIE HAMPTON-BOEGLIN COO 40.00 X 103154 0 2804 HEIDI KLEIN CHIEF PHILANTHROPY OFFICER 40.00 X 113148 0 13477 CAROLINE SCHMIDT PRESIDENT & CEO 40.00 X 141950 0 14367 358252 0 30648 3 0 1 0 0 9710 1143946 3674307 465985 4827963 WISH ASSIST FEES 900099 900 900 900 72350 72350 1506321 1512035 123 -5714 -123 -5837 -5837 140244 1143946 190485 -50241 -50241 14990 3599 11391 11391 4856526 900 0 27663 1589203 1589203 307512 118392 83644 105476 1445685 556589 393226 495870 32011 12324 8707 10980 269970 103938 73432 92600 152078 58550 41365 52163 1036 399 282 355 2558 686 1872 83904 71904 12000 16367 16367 78259 4066 70721 3472 508 246 262 111118 47961 24393 38764 34917 14728 7266 12923 54827 21109 14913 18805 27361 11920 2351 13090 39065 7479 13684 17902 19361 7454 5266 6641 NATIONAL DUES 415912 328571 45750 41591 MEMBERSHIP DUES 2582 298 210 2074 MERCHANT FEES 1146 0 0 1146 4685380 2883227 874167 927986 199800 950800 1142962 151271 384192 307815 803 158 13434 9804 127402 194139 165670 151834 32730 13836 1538533 2334100 856384 922324 4296240 4884247 389659 301591 357200 34573 28048 424232 686839 X 2717504 3052898 1154504 1144510 3872008 4197408 4296240 4884247 X 171146 120662 -34430 68022 X 0 1 X 1 0 X 6332669 4509754 4485734 6512220 4827963 26668340 6332669 4509754 4485734 6512220 4827963 26668340 26668340 58118 92123 88731 80524 72350 391846 231106 132283 157604 218509 155234 894736 27954922 9750 0.95400 0.95730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 157,604. 2018 AMOUNT: $ 217,229. 2019 AMOUNT: $ 140,244. OTHER INCOME - 2015 AMOUNT: $ 231,106. 2016 AMOUNT: $ 132,283. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 1,280. 2019 AMOUNT: $ 0. GROSS GAMING REVENUE - 2019 AMOUNT: $ 14,990. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 207686 0 20391 1414 226663 125135 77500 5051 207686 80146 37500 7489 125135 37500 37500 5146 80146 0 37500 0 37500 0.16180 0.83820 1 0 59316 59316 0 106354 92518 13836 13836 DUE FROM NATIONAL 60418 DUE FROM OTHER CHAPTERS 1583 SECURITY DEPOSITS 4271 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 856052 922324 DUE TO NATIONAL 17754 DEFERRED RENT 10294 28048 X 5486780 120662 407696 68022 596380 4890400 16367 -50241 -33874 4856526 5161380 442126 50241 492367 4669013 16367 16367 4685380 PART V, LINE 4: INCOME GENERATED FROM THE ORGANIZATION'S ENDOWMENT FUND, HELD BY MAKE-A-WISH FOUNDATION OF AMERICA'S WISHES FOREVER ENDOWMENT FUND, ARE INTENDED TO FUND WISHES IN PERPETUITY. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2020 AND 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 68,022. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -50,241. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 50,241. WALK FOR WISHES 703019 700001 3018 100 0 0 369 28150 KANSAS CITY BUBBLE BALL 227627 151940 75687 0 31463 1680 3440 54463 3 353544 292005 61539 1748 20140 10853 2165 35914 1284190 1143946 140244 1848 51603 12533 5974 118527 190485 -50241 1 0 0 WISHES GRANTED 205 222036 1367167 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS 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 GENERALLY 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 VICE PRESIDENT OF MISSION DELIVERY (PROGRAM SERVICES) AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH DOCUMENTATION (I.E., INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X 0 0 0 0 0 0 0 0 0 CAROLINE SCHMIDT PRESIDENT & CEO 141950 0 0 0 0 0 4258 0 10109 0 156317 0 0 0 X 9 47946 COST/SELLING PRICE X WISH-RELATED 169 355776 COST/SELLING PRICE X SPECIAL EVENTS 109 41433 COST/SELLING PRICE X OTHER 9 20830 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: MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION 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 FOUNDATION'S PRESIDENT/CEO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS 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 BY 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 MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT/CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT/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 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 FOR 2019 COMPENSATION, THE PRESIDENT/CEO'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'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED, (B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. 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 EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. 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 AVAILABLE FOR PUBLIC INSPECTION, THE FOUNDATION POSTS ITS ANNUAL REPORT AND FORM 990 ON ITS WEBSITE AND ALSO MAKES THEM AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 68,022.