2020-03-12T09:40:11-05:00 2019-08-31 463220328 AKINS HENKE AND COMPANY 600 INWOOD AVENUE NORTH SUITE 160 OAKDALE MN 55128 990 2018-09-01 411422893 MAKE-A-WISH FOUNDATION OF MINNESOTA MAKE 6127679474 1919 UNIVERSITY AVE W 415 SAINT PAUL MN 55104 MIA HOAGBERG PRESIDENT AND CEO 6127679474 2020-03-04 true CHRIS HENKE P01008921 6516363806 2020-03-12 52.38.98.93 2020-03-12 09:40:11 CD P 60EB5217A9CEC194FC8D5FE339E72C7DC658D4AF 632C30E4F1A384F7F92DBB202A987CE31D37D7ED 2018 2020-09-23 17:36:50Z MIA HOAGBERG 1919 UNIVERSITY AVE W 415 ST PAUL MN 55104 5088508 false X WWW.MN.WISH.ORG X 1982 MN WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 22 22 29 567 0 3771672 3947021 12000 13575 171991 93800 -16652 -40058 3939011 4014338 1828985 1951742 0 1483283 1543361 0 825909 582043 599620 3894311 4094723 44700 -80385 3984820 4031293 2099345 258530 1885475 3772763 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. false false 2861274 1951742 13575 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 265 WISHES WERE GRANTED IN FISCAL 2019. 2861274 true true false false false false false false false true true false false false false true true false false false false false false false true true false false true true false false false false false false false false true false false false false false false false false true 9 2 true 29 true false false false false false true true false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true false false MN X X MIA HOAGBERG 6127679474 1919 UNIVERSITY AVE W 415 ST PAUL MN 55104 BRIAN MCKNIGHT BOARD CHAIR 2.00 X X 0 0 0 GRETCHEN CEPEK VICE CHAIR 2.00 X X 0 0 0 KRISTEN KOWALSKI TREASURER 2.00 X X 0 0 0 PAUL BATZ BOARD MEMBER 1.00 X 0 0 0 RICHARD CATCHMAN BOARD MEMBER 1.00 X 0 0 0 ERIC CURRY BOARD MEMBER 1.00 X 0 0 0 M KAY FULL BOARD MEMBER 1.00 X 0 0 0 P MICHAEL GULAN BOARD MEMBER 1.00 X 0 0 0 MICHELE HENRY BOARD MEMBER 1.00 X 0 0 0 BRIAN HIGGINS BOARD MEMBER 1.00 X 0 0 0 TINA HOLMES BOARD MEMBER 1.00 X 0 0 0 ANDREW MACKENZIE BOARD MEMBER 1.00 X 0 0 0 ROBERT MILLER BOARD MEMBER 1.00 X 0 0 0 DEXTER NEWMAN BOARD MEMBER 1.00 X 0 0 0 SCOTT NYGAARD BOARD MEMBER 1.00 X 0 0 0 JACKIE OTTOSON BOARD MEMBER 1.00 X 0 0 0 JAMISON RICE BOARD MEMBER 1.00 X 0 0 0 AMY ROBERTS BOARD MEMBER 1.00 X 0 0 0 JAY RODGER BOARD MEMBER 1.00 X 0 0 0 ELIZABETH ROSS BOARD MEMBER 1.00 X 0 0 0 TOM THEOBALD BOARD MEMBER 1.00 X 0 0 0 CARLA WARNER BOARD MEMBER 1.00 X 0 0 0 MIA HOAGBERG PRESIDENT AN 40.00 X 189250 0 17694 189250 17694 1 false true false 31170 856618 3059233 804211 3947021 WISH ASSIST REVENUE 13575 13575 13575 115962 115962 700035 722197 -22162 -22162 -22162 284294 856618 335362 -51068 -51068 27621 16611 11010 11010 4014338 13575 53742 1951742 1951742 210945 86487 33751 90707 1088470 446623 172405 469442 33669 13804 5387 14478 121791 49934 19487 52370 88486 36279 14158 38049 1993 1993 68839 2255 64219 2365 24516 24516 7948 1012 4177 2759 2173 2173 62191 30905 4005 27281 20052 7890 3000 9162 115724 47447 18516 49761 24112 8677 4537 10898 30091 8749 9355 11987 188888 149221 20778 18889 23625 9686 3780 10159 MISCELLANEOUS 11492 3553 1697 6242 REPAIRS AND MAINTENANCE 10240 4106 1603 4531 MEMBERSHIP DUES 7736 2904 176 4656 4094723 2861274 407540 825909 253 725533 462521 390941 262271 109935 84137 1081 45912 212317 191941 129865 76929 62076 2626525 2938098 8792 8792 3984820 4031293 2099345 258530 2099345 258530 X 1568727 3528192 316748 244571 1885475 3772763 3984820 4031293 X -80385 60572 1907101 X false true X true false X 4716714 3601648 4605221 3771672 3947021 20642276 4716714 3601648 4605221 3771672 3947021 20642276 253322 20388954 120946 114635 97476 110172 115962 559191 5951 1874 36562 -1563 42824 21244291 1311033 0.95970 0.96370 X PART II, LINE 10 OTHER INCOME 42,824 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 166179 125034 2744 293957 108075 51588 6516 166179 108075 108075 1.00000 false false 14603 2981 11622 177338 126884 50454 62076 X 4975514 60572 874052 51068 985692 3989822 24516 24516 4014338 4995327 874052 51068 925120 4070207 24516 24516 4094723 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION CREATED A GENERAL ENDOWMENT FUND, THE MONIES IN WHICH ARE TO BE USED AS THE BOARD AND CEO OF MAKE-A-WISH MINNESOTA DETERMINE FROM TIME TO TIME. MONIES FROM THE ENDOWMENT FUND WILL BE DISTRIBUTED ANNUALLY, BUT ONLY IF THE CALCULATED DISTRIBUTION AMOUNT MEETS OR EXCEEDS THE MINIMUM DOLLAR AMOUNT REQUIRED TO SPONSOR A WISH, AS SUCH AMOUNT IS DETERMINED BY THE BOARD. SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MINNESOTA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)3 AND MINNESOTA STATUE 290.05. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE OF 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 POSITION EXITS FOR THE FOUNDATION AT AUGUST 31, 2019. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSE 51,068 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE 51,068 GALA 1030246 761641 268605 19618 107779 42398 137547 WALK FOR WISHES 83487 73444 10043 1613 40 1833 16669 5 27179 21533 5646 2678 100 5087 1140912 856618 284294 21231 110497 44331 159303 335362 -51068 false false 27621 12674 3937 false 27621 12674 3937 16611 11010 MN true false false false 1.00000 MIA HOAGBERG 1919 UNIVERSITY AVE W SUITE 415 ST PAUL MN 55104 false false true DIRECT WISH EXPENSE 265 344020 1607722 FMV SEE PART IV SCHEDULE I, PAGE 1, PART I, LINE 2 THE WISH PROCESS BEGINS WITH THE IDENTIFICATION OF A CHILD WITH A CRITICAL ILLNESS. THE FOUNDATION RECEIVES VERIFICATION FROM THE CHILD'S DOCTOR AS TO THE NATURE OF THE ILLNESS AND DETERMINES IF THE CHILD QUALIFIES FOR A WISH GRANT FROM THE FOUNDATION. ONCE DETERMINED ELIGIBLE FOR THE WISH, THE FOUNDATION ESTABLISHES A FILE FOR THE CHILD TO DOCUMENT THE CHILD'S ELIGIBILITY AND WISH THE CHILD WOULD LIKE TO RECEIVE. A REPRESENTATIVE OF THE FOUNDATION THEN DELIVERS THE WISH TO THE CHILD. UPON COMPLETION OF THE WISH, A SURVEY IS SENT TO THE FAMILY OF THE CHILD REGARDING THE SERVICES AND ASSISTANCE PROVIDED. SCHEDULE I, PAGE 4, PART IV PART 3 (F) - DONATED FOOD, TICKETS, PARK PASSES, AND OTHER GOODS TO PROVIDE WISHES TO CHILDREN. X X false false false false false false false false false MIA HOAGBERG PRESIDENT AND CEO 159658 29592 7753 9941 206944 X GOODS FOR WISH 551 774146 FAIR MARKET VALUE X OTHER 139 30065 FAIR MARKET VALUE false true false FORM 990, PAGE 6, PART VI, LINE 11B AN ELECTRONIC DRAFT OF THE 990 IS SENT TO THE ENTIRE BOARD FOR REVIEW. APPROXIMATELY A WEEK LATER A MEETING OR CONFERENCE CALL IS HELD BETWEEN THE FINANCE COMMITTEE AND TAX PREPARER FOR REVIEW AND TO ADDRESS ANY QUESTIONS. IF THERE ARE NO CHANGES, AN APPROVAL TO FINALIZE AND FILE THE REPORT IS GIVEN AT THE CONCLUSION OF THE MEETING/CALL. IF CHANGES ARE MADE, A REVISED DRAFT OF THE 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST FORM IS SIGNED ANNUALLY BY ALL BOARD MEMBERS, STAFF AND VOLUNTEERS. THIS PROCESS IS TRACKED THROUGH THE FOUNDATIONS DONOR DATABASE, RAISERS EDGE. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE PRESIDENT AND CEOS ANNUAL SALARY AND PERFORMANCE PAY BASED UPON PERFORMANCE GOALS MET AND ANNUAL SALARIES OF OTHER MAKE-A-WISH FOUNDATION EXECUTIVES AND LOCAL AND NATIONAL NONPROFITS. WHEN NECESSARY, THE COMMITTEE MAY SEEK INPUT FROM THE HR COMMITTEE. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS ARE PROVIDED UPON REQUEST AND THE FINANCIAL STATEMENTS ARE ALSO POSTED ON THE FOUNDATION'S WEBSITE. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSE 51,068 SPECIAL EVENT EXPENSE -51,068 PART XI, LINE 8 - CHANGE IN ACCOUNTING POLICY: AS OF AUGUST 31, 2018, THE FOUNDATION ACCRUED FOR ESTIMATED COSTS OF REPORTABLE PENDING WISHES WHEN FIVE CERTAIN, MEASURABLE WISH CRITERIA WERE MET. THIS ACCRUAL DID NOT REPRESENT A LEGALLY BINDING LIABILITY BUT WAS CONSIDERED A MORAL OBLIGATION TO THE CHILD BY THE FOUNDATION ARISING WHEN THE FIVE CRITERIA WERE MET. GIVEN THE CHANGES TO THE WISH GRANTING ENVIRONMENT THAT HAVE OCCURRED IN RECENT YEARS, THE FOUNDATION DETERMINED THAT THE CALCULATION WAS NO LONGER REPRESENTATIVE OF THE FUTURE OBLIGATIONS. AS A RESULT OF THIS CHANGE IN ACCOUNTING PRINCIPLE, NET ASSETS WITHOUT DONOR RESTRICTIONS AS OF SEPTEMBER 1, 2018 HAVE INCREASED BY 1,907,101.