2020-07-10T15:18:52-05:00 2019-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2018-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 3037509474 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 SCOTT DISHONG PRESIDENT & CEO 3037509474 2020-07-01 1 CHRISTINE KAWECKI P00743130 5169187000 2020-06-08 67.82.132.31 2020-07-09 17:06:44 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A33271A5AED9642345A6F389B10911DFFED8AE1B 2018 2020-09-23 17:36:50Z SCOTT DISHONG 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 6133698 0 X COLORADO.WISH.ORG X 1983 CO SEE SCHEDULE O. 16 16 23 310 0 0 4796946 5672946 7950 9925 44859 39530 -73413 -55798 4776342 5666603 2859260 2699401 0 0 1334988 1453832 0 0 874629 627358 877761 4821606 5030994 -45264 635609 3413242 4000530 455042 401219 2958200 3599311 X THE MAKE-A-WISH FOUNDATION OF COLORADO CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3852468 2699401 12510 SEE SCHEDULE O. 3852468 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 12 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 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 BILL MYERS CHAIR AS OF 4/2/19 1.00 X X 0 0 0 DOUG ASKAM CHAIR THROUGH 3/13/19 1.00 X X 0 0 0 BRENT SMITH VICE CHAIR AS OF 8/20/19 1.00 X X 0 0 0 JUSTIN VAUGHN VICE CHAIR THROUGH 3/1/19 1.00 X X 0 0 0 JENNIFER BURTON TREASURER 1.00 X X 0 0 0 BEAU STARK DIRECTOR 1.00 X 0 0 0 CONNIE TALMAGE DIRECTOR 1.00 X 0 0 0 CORY TIPTON DIRECTOR 1.00 X 0 0 0 DENNIS BROWN DIRECTOR 1.00 X 0 0 0 DERON BROWN DIRECTOR THROUGH 7/31/19 1.00 X 0 0 0 ERIC CREED DIRECTOR 1.00 X 0 0 0 KELLY MALONEY DIRECTOR 1.00 X 0 0 0 MICHAEL BROKER 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 JENNIFER GETSCH VP OF OPS & SECRETARY 40.00 X X 0 0 0 JOAN MAZAK PRESIDENT & CEO THROUGH 8/19 40.00 X 249520 0 35097 SCOTT DISHONG PRESIDENT & CEO AS OF 7/19 40.00 X 0 0 0 MARILYN TILLERY CFS MANAGER 40.00 X 104457 0 6173 353977 0 41270 2 0 1 0 0 567058 5105888 817378 5672946 WISH ASSIST FEES 900099 9925 9925 9925 44931 44931 239342 244743 -5401 -5401 -5401 163969 567058 222352 -58383 -58383 REIMBURSEMENTS 900099 2585 2585 2585 5666603 12510 0 -18853 2699401 2699401 451483 230256 40633 180594 797511 406730 71776 319005 41255 21040 3713 16502 78742 40159 7087 31496 84841 43269 7636 33936 69800 69800 113823 18936 45035 49852 4134 1908 215 2011 108213 54533 8186 45494 18464 9290 1569 7605 159530 81360 14358 63812 17329 6585 1592 9152 70319 35127 5753 29439 6207 3165 559 2483 12241 6243 1102 4896 NATIONAL DUES 239379 189109 23938 26332 BAD DEBT EXPENSE 47463 47463 REPAIRS & MAINTENANCE 10132 5167 912 4053 MEMBERSHIP DUES 727 190 33 504 5030994 3852468 303897 874629 X 526954 464840 1256983 1187822 365637 424984 313 1169 2418 1230 10480 211369 123159 90803 42516 32356 1087607 1527654 120334 149106 3413242 4000530 359400 304458 19500 34000 76142 62761 455042 401219 X 2696492 3227580 261708 371731 2958200 3599311 3413242 4000530 X 635609 7408 -1906 X 0 1 X 1 0 X 4246366 3915668 5266739 4796946 5672946 23898665 4246366 3915668 5266739 4796946 5672946 23898665 23898665 27735 34609 33606 44859 44931 185740 436954 356720 134243 119727 166554 1214198 25298603 47925 0.94470 0.92980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2014 AMOUNT: $ 436,954. 2015 AMOUNT: $ 356,720. 2016 AMOUNT: $ 134,243. 2017 AMOUNT: $ 119,727. 2018 AMOUNT: $ 163,969. OTHER INCOME - 2014 AMOUNT: $ 0. 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 2,585. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 123159 90803 32356 32356 DUE TO NATIONAL 9428 DUE TO OTHER CHAPTERS 19386 DEFERRED RENT 9862 CAPITAL LEASE OBLIGATIONS 24085 62761 X 6390368 7408 657974 665382 5724986 -58383 -58383 5666603 5747351 657974 58383 716357 5030994 0 5030994 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -58,383. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 58,383. WISH NIGHT 311205 199549 111656 50898 0 0 69931 TRAILBLAZE CHALLENGE 188140 165104 23036 0 0 0 54627 4 231682 202405 29277 2085 6629 500 37682 731027 567058 163969 52983 6629 500 162240 222352 -58383 1 0 0 WISHES GRANTED 299 506955 2192446 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 PRESIDENT & CEO THROUGH 8/19 201385 0 48135 0 0 0 28569 0 6528 0 284617 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, 2018, THE COMMITTEE AWARDED THE PRESIDENT & CEO A BONUS BASED ON REVIEW OF THEIR PERFORMANCE AND SERVICES TO THE ORGANIZATION. X 2 24155 COST/SELLING PRICE X WISH-RELATED 213 760299 COST/SELLING PRICE X SPECIAL EVENTS 66 32234 COST/SELLING PRICE X OTHER 9 690 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 299 WISHES WERE GRANTED DURING THE YEAR. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,356,877. OF THIS AMOUNT, $657,476 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 $657,476 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 VP OF OPERATIONS AND PROGRAM. 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 2018 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 X, LINE 27: THROUGH THE FISCAL YEAR ENDED 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. THE FOUNDATION REMAINS COMMITTED TO ITS MISSION. AS A RESULT OF THIS CHANGE IN ACCOUNTING PRINCIPLE, NET ASSETS WITHOUT RESTRICTIONS AS OF SEPTEMBER 1, 2018 HAVE INCREASED BY $2,450,739. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS -1,906.