2020-07-14T21:32:18-05:00 2019-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2018-09-01 431550697 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS MAKE 3142059474 13523 BARRETT PARKWAY DRIVE NO 241 BALLWIN MO 63021 CAROLINE SCHMIDT PRESIDENT & CEO 3142059474 2020-07-09 1 CHRISTINE KAWECKI P00743140 5169187000 2020-07-07 67.82.132.31 2020-07-14 20:47:58 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A33271A5AED9642345A6F389B10911DFFED8AE1B 2018 2021-01-29 14:40:06Z CAROLINE SCHMIDT 13523 BARRETT PARKWAY DRIVE NO 241 BALLWIN MO 63021 8031652 0 X MOKAN.WISH.ORG X 1990 MO SEE SCHEDULE O. 15 15 39 585 0 0 4485734 6512220 2700 4050 172982 109822 -80083 -91652 4581333 6534440 2181129 3431960 0 0 1997987 2136926 0 0 975980 681907 807308 4861023 6376194 -279690 158246 4093224 4296240 337851 424232 3755373 3872008 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4580241 3431960 5330 MAKE-A-WISH FOUNDATION OF MISSOURI & KANSAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 433 WISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2019. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS 4,264,054. OF THIS AMOUNT, $832,094 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 $832,094 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 4580241 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 22 0 1 39 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 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 AS OF 6/11/19 1.00 X X 0 0 0 DAVID PUTZ CHAIR THROUGH 6/10/19 1.00 X X 0 0 0 JAY CARLSON VICE CHAIR AS OF 9/1/18 1.00 X X 0 0 0 LISA EPPS SECRETARY 1.00 X X 0 0 0 KEVIN HOWARD TREASURER AS OF 9/1/18 1.00 X X 0 0 0 BRETT KLINE TRUSTEE THROUGH 6/24/19 1.00 X 0 0 0 DAVID POWERS TRUSTEE AS OF 9/1/18 1.00 X 0 0 0 DEAN MUTTER TRUSTEE 1.00 X 0 0 0 ERIC KRUGER TRUSTEE AS OF 9/1/18 1.00 X 0 0 0 GLORIA SARGENT TRUSTEE AS OF 9/1/18 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 MICHAEL MCMILLAN TRUSTEE AS OF 6/12/19 1.00 X 0 0 0 MICHAEL RADER TRUSTEE AS OF 9/1/18 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 PAUL SABAL TRUSTEE THROUGH 2/27/19 1.00 X 0 0 0 THOMAS FELTON TRUSTEE THROUGH 2/26/19 1.00 X 0 0 0 CAROLINE SCHMIDT COO, PRESIDENT & CEO 40.00 X 124670 0 13161 HEIDI KLEIN CHIEF PHILANTHROPY OFFICER 40.00 X 109002 0 12513 LUANN BOTT PRESIDENT/CEO THROUGH 5/30/19 40.00 X 170647 0 13236 404319 0 38910 3 0 1 0 0 13059 1679904 4819257 1220169 6512220 WISH ASSIST FEES 900099 4050 4050 4050 80524 80524 1216349 1172978 14073 43371 -14073 29298 29298 217229 1679904 310161 -92932 -92932 UNCLAIMED PROPERTY 900099 1280 1280 1280 6534440 5330 0 16890 3431960 3431960 291486 110805 78904 101777 1410875 536365 382097 492413 41618 15820 11265 14533 244903 93061 66112 85730 148044 56277 40078 51689 872 872 106603 6023 73199 27381 20749 20749 95479 31454 39026 24999 65450 32145 10199 23106 43481 16631 10120 16730 98108 37281 26489 34338 54274 17340 9727 27207 54627 11550 14842 28235 32416 12318 8752 11346 NATIONAL DUES 203442 160719 20344 22379 REPAIRS & MAINTENANCE 20781 7933 5637 7211 BANK/MERCHANT FEES 9066 2124 2124 4818 MEMBERSHIP DUES 1960 435 309 1216 6376194 4580241 819973 975980 X 109312 199800 1015427 1142962 194704 384192 10275 803 1579 13434 33476 127402 169720 136990 38147 32730 1828086 1538533 862218 856384 4093224 4296240 317305 389659 20546 34573 337851 424232 X 2763780 2717504 176618 337440 814975 817064 3755373 3872008 4093224 4296240 X 158246 332 -41943 X 0 1 X 1 0 X 4759662 6332669 4509754 4485734 6512220 26600039 4759662 6332669 4509754 4485734 6512220 26600039 26600039 58335 58118 92123 88731 80524 377831 70018 231106 132283 157604 218509 809520 27787390 8850 0.95730 0.92000 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2014 AMOUNT: $ 0. 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 157,604. 2018 AMOUNT: $ 217,229. OTHER INCOME - 2014 AMOUNT: $ 70,018. 2015 AMOUNT: $ 231,106. 2016 AMOUNT: $ 132,283. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 1,280. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125135 77500 5051 207686 80146 37500 7489 125135 37500 37500 5146 80146 0 37500 37500 0 0.93100 0.06900 1 0 59316 53743 5573 110404 83247 27157 32730 DUE FROM NATIONAL 62733 DUE FROM OTHER CHAPTERS 1350 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 788030 SECURITY DEPOSITS 4271 856384 DUE TO NATIONAL 33609 DEFERRED RENT 964 34573 X 7621009 332 999981 1000313 6620696 20749 -107005 -86256 6534440 7448358 999981 92932 1092913 6355445 20749 20749 6376194 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, 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -92,932. LOSS ON DISPOSAL OF ASSETS -14,073. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 92,932. ST. LOUIS WALK 1009781 945522 64259 0 14172 10960 10392 75612 KC BUBBLE BALL 285650 238654 46996 0 26670 4495 1960 32840 4 601702 495728 105974 808 15247 57374 1035 58596 1897133 1679904 217229 808 56089 72829 13387 167048 310161 -92932 1 0 0 WISHES GRANTED 433 489196 2942764 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 LUANN BOTT PRESIDENT/CEO THROUGH 5/30/19 167238 0 0 0 3409 0 3815 0 9421 0 183883 0 0 0 X 2 46196 COST/SELLING PRICE X WISH-RELATED 556 1139181 COST/SELLING PRICE X SPECIAL EVENTS 129 33465 COST/SELLING PRICE X OTHER 14 1327 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS 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 2018 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 BOARDS 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 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 $1,045,346. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS -41,943.