2019-07-10T18:52:07-05:00 2018-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2017-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY NO 200 OAKLAND CA 94612 CHARLOTTE BIERN CEO 4159829474 2019-07-10 1 CHRISTINE KAWECKI P00743140 5169187000 2019-07-10 167.219.88.219 2019-07-10 18:49:45 ED P 0E4C15207DC127BDB52450F77D4060F40C3F1AE4 7E530C01EC0DBF1FFF79A5BAD1379F9D370DED1E 2017 2019-02-21 02:37:17Z CHARLOTTE BIERN 1333 BROADWAY NO 200 OAKLAND CA 94612 11473576 0 X WWW.SF.WISH.ORG X 1984 CA SEE SCHEDULE O. 16 16 33 717 0 22863 7507642 7231573 24429 26600 155616 362922 38913 -158729 7726600 7462366 4041098 3308737 0 0 2639598 2441341 0 464861 1778048 1914472 1766707 8595168 7981646 -868568 -519280 5692376 5407020 3395328 3747580 2297048 1659440 X THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5544560 3308737 26600 SEE SCHEDULE O. 5544560 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 33 1 1 1 0 0 0 0 1 1 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 CA X X LYNNE DURIE 4159829474 1333 BROADWAY SUITE 200 OAKLAND CA 94612 BRIAN CANNON BOARD CHAIR 5.00 X X 0 0 0 DAVID MILLSTEIN BOARD PAST CHAIR 5.00 X X 0 0 0 JOE HURWICH TREASURER 5.00 X X 0 0 0 JOHN BEEKLEY SECRETARY 5.00 X X 0 0 0 ARJUNAN RAJESWARAN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER DUPUY DIRECTOR THROUGH 1/12/18 1.00 X 0 0 0 CRAIG DESCALZI DIRECTOR 1.00 X 0 0 0 ELAINE BARDEN DIRECTOR 1.00 X 0 0 0 GARY KOVACS DIRECTOR 1.00 X 0 0 0 GINA COMES DIRECTOR 1.00 X 0 0 0 JANET BELTON DIRECTOR 1.00 X 0 0 0 JIM CALLINAN DIRECTOR 1.00 X 0 0 0 JUDI REES 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 TORI HUMPHREY DIRECTOR 1.00 X 0 0 0 CHARLOTTE BIERN CEO 40.00 X 285000 0 21123 LYNNE DURIE COO 40.00 X 113536 0 12634 MARGI ENGLISH CDO THROUGH 11/27/17 40.00 X 124582 0 9092 AMY HAMPSON EVENTS DIRECTOR 40.00 X 148201 0 12530 ELIZABETH NOLAN PROGRAM DIRECTOR 40.00 X 105264 0 4739 JENNIFER WILSON MARKETING DIRECTOR 40.00 X 112850 0 5169 889433 0 65287 6 0 1 0 AVERILL FUNDRAISING SOLUTIONS LLC 680 FIFTH AVE SUITE 2201 NEW YORK NY 10019 PROFESSIONAL FUNDRAISING SERVICES 132790 1 61138 682743 6487692 1060381 7231573 WISH ASSIST FEES 900099 26600 26600 26600 175255 175255 3581147 3393480 187667 187667 187667 430301 682743 611014 -180713 -180713 28700 6716 21984 21984 7462366 26600 0 204193 3308737 3308737 457192 274588 63465 119139 1633102 980474 227743 424885 61724 37071 8569 16084 129120 77931 16840 34349 160203 96202 22277 41724 11110 11110 108530 3545 103443 1542 464861 464861 28822 28822 121204 62087 11636 47481 12330 7261 1585 3484 404829 88425 13964 302440 501346 301259 69035 131052 54133 24476 11851 17806 42877 10542 6254 26081 50067 30085 6894 13088 11022 6644 1447 2931 NATIONAL DUES 281782 169323 38801 73658 REPAIRS & MAINTENANCE 70713 38993 9457 22263 BANK/MERCHANT CARD FEES 55844 19710 4508 31626 MEMBERSHIP DUES 8004 4886 843 2275 4094 2321 494 1279 7981646 5544560 659038 1778048 376011 472159 183388 166601 234687 307142 9997 94291 65786 98287 255279 159176 141531 96103 4591193 4001951 89783 170486 5692376 5407020 249309 402035 3146019 3345545 3395328 3747580 X 795181 31208 615820 734481 886047 893751 2297048 1659440 5692376 5407020 -519280 -118328 0 X 0 1 X 1 0 X 6945339 7225651 7017668 7507642 7231573 35927873 6945339 7225651 7017668 7507642 7231573 35927873 980294 34947579 124539 177269 180397 161843 175255 819303 789928 873621 1112377 899039 459001 4133966 40881142 118504 0.85490 0.84420 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2013 2014 2015 2016 2017 GROSS FUNDRAISING REV. $738,597 $811,951 $1,062,672 $856,812 $430,301 GROSS GAMING REV. $50,884 $61,670 $49,705 $42,227 $28,700 OTHER REVENUE $447 - - - - TOTAL $789,928 $873,621 $1,112,377 $899,039 $459,001 1329035 9744 112755 57914 1393620 1176242 12166 140627 1329035 979133 101670 95439 1176242 971321 62988 -55176 979133 752515 113579 105227 971321 0.64010 0.35990 0 0 191262 95159 96103 64017 64017 0 96103 ACCRUED PENDING WISH COSTS 3173754 DUE TO NATIONAL 11802 DUE TO OTHER CHAPTERS 10712 DEFERRED RENT 149277 3345545 X 8543287 -118328 1047358 929030 7614257 28822 -180713 -151891 7462366 9180895 1047358 180713 1228071 7952824 28822 28822 7981646 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, 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -180,713. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 180,713. X X X X X X 1 TANGIBLE STRATEGIES INC 6818 CUTTING BLVD EL CERRITO CA 94530 DIRECT MAIL PRODUCTION AND MAILING 0 413684 88225 325459 CATHERINE M CONNOLLY 9545 CONEY ISLAND CIRCLE ELK GROVE CA 95758 DIRECT MAIL PRODUCTION AND MAILING 0 68993 19687 49306 AVERILL FUNDRAISING SOLUTIONS LLC 680 FIFTH AVE SUITE 2201 NEW YORK NY 10019 ADMINISTRATIVE SUPPORT OF FUNDRAISING PROGRAMS 0 0 330088 -330088 KATIE KENDRICK CONSULTING 2410 MUDDY CREEK LN CORALVILLE IA 52241 ADMINISTRATIVE SUPPORT OF FUNDRAISING PROGRAMS 0 0 36413 -36413 BRITTANY BARR CONSULTING 3501 DIVISADERO ST SUITE 20 SAN FRANCISCO CA 94123 EVENT LOGISTICS SUPPORT 0 0 31989 -31989 482677 506402 -23725 CA WINE AND WISHES 669372 436016 233356 92807 41261 194062 WISHES IN WINE COUNTRY 338105 167596 170509 64199 55686 126313 2 105567 79131 26436 0 3703 32983 1113044 682743 430301 157006 100650 353358 611014 -180713 28700 6716 1 1.00000 28700 6716 6716 21984 CA 1 0 1 0 1.00000 RACHEL FAUGHT 1333 BROADWAY SUITE 200 OAKLAND CA 94612 0 RACHEL FAUGHT OVERSIGHT OF THE RAFFLES. X 1 21984 SCHEDULE G, PART I, LINE 2B: THE ORGANIZATION DID NOT ALLOCATE GROSS RECEIPTS FROM ACTIVITIES TO BRITTANY BARR CONSULTING, KATIE KENDRICK CONSULTING AND AVERILL FUNDRAISING SOLUTIONS, LLC AS THEY DID NOT ACTIVELY SOLICIT CONTRIBUTIONS, RATHER THEY PROVIDED ADMINISTRATIVE SUPPORT. 1 0 0 WISHES GRANTED 377 643176 2665561 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 1 0 0 0 0 0 0 1 0 CHARLOTTE BIERN CEO 255000 0 30000 0 0 0 11400 0 9723 0 306123 0 0 0 AMY HAMPSON EVENTS DIRECTOR 135327 0 0 0 12874 0 5928 0 6602 0 160731 0 0 0 PART I, LINE 4A MARGI ENGLISH, CHIEF DEVELOPMENT OFFICER THROUGH 11/27/2017, RECEIVED A SEVERANCE PAYMENT OF $31,609.51, LESS STANDARD PAYROLL DEDUCTIONS AND WITHHOLDINGS. 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 9 59462 COST/SELLING PRICE X WISH-RELATED 560 863298 COST/SELLING PRICE X SPECIAL EVENTS 83 133782 COST/SELLING PRICE X OTHER 12 3839 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. 377 WISHES WERE GRANTED DURING THE FISCAL YEAR ENDING AUGUST 31, 2018. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,327,013. OF THIS AMOUNT, $1,018,276 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 $1,018,276 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.