2018-07-12T11:11:30-05:00 2017-08-31 450250958 EIDE BAILLY LLP 375 E HORSETOOTH RD BLDG 4200 FORT COLLINS CO 80525 990 2016-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 3037509474 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 JOAN MAZAK CEO 3037509474 2018-07-12 1 KYLE FRITCH CPA P01313374 9702238825 2018-07-12 2016 2022-09-23 18:48:47Z JOAN MAZAK 7951 EAST MAPLEWOOD AVENUE NO 126 GREENWOOD VILLAGE CO 80111 6244277 0 X WWW.COLORADO.WISH.ORG X 1983 CO THE MAKE-A-WISH FOUNDATION OF COLORADO GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 16 16 24 226 0 0 3915668 5266739 9725 31095 59697 53518 261045 30022 4246135 5381374 2834702 4166112 0 0 1281251 1350440 0 0 630971 617206 627598 4733159 6144150 -487024 -762776 2637356 2905783 1416369 2388663 1220987 517120 X THE MAKE-A-WISH FOUNDATION OF COLORADO GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH LOVE, STRENGTH AND JOY. 0 0 5066871 4166112 31095 IN FISCAL YEAR 2016-2017, WE GRANTED 264 WISHES FOR COLORADO CHILDREN BETWEEN THE AGES OF 2.5 UP TO THE AGE OF 18. WE GRANT THE WISHES OF EVERY MEDICALLY ELIGIBLE CHILD IN THE STATE WHO IS REFERRED TO US AND HAVE NEVER DENIED THE WISH OF A QUALIFIED COLORADO CHILD. SINCE THE FOUNDATION WAS FOUNDED IN 1983, MORE THAN 5,000 CHILDREN HAVE BENEFITED FROM THE MAGIC OF A WISH. TOTAL PROGRAM SERVICE EXPENSES GRANTED FOR THE FISCAL YEAR WERE $4,437,877. OF THIS AMOUNT, $1,559,039 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 $271,765 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 5066871 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 6 0 1 24 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X X MARILYN TILLERY 3037509474 7951 EAST MAPLEWOOD AVENUE STE 126 GREENWOOD VILLAGE CO 80111 CORY TIPTON CHAIRMAN 1.00 X X 0 0 0 SETH KATZ VICE CHAIRMAN 1.00 X X 0 0 0 WILLIAM MYERS TREASURER 1.00 X X 0 0 0 GARY ABOUSSIE DIRECTOR 1.00 X 0 0 0 STEVE SHAFFER DIRECTOR 1.00 X 0 0 0 DOUG ASKAM DIRECTOR 1.00 X 0 0 0 TOMAGO COLLINS DIRECTOR 1.00 X 0 0 0 SCOTT ESMOND DIRECTOR 1.00 X 0 0 0 LAURA SRSICH DIRECTOR 1.00 X 0 0 0 SCOTT VAN RAMSHORST DIRECTOR 1.00 X 0 0 0 ROBERT STARK DIRECTOR 1.00 X 0 0 0 BRENT SMITH DIRECTOR 1.00 X 0 0 0 KELLY MALONEY DIRECTOR 1.00 X 0 0 0 CONNIE TALMAGE DIRECTOR 1.00 X 0 0 0 DENNIS BROWN DIRECTOR 1.00 X 0 0 0 JUSTIN VAUGHN DIRECTOR 1.00 X 0 0 0 JOAN MAZAK PRESIDENT/CEO 50.00 X 232364 0 17329 MARILYN TILLERY VICE PRESIDENT OF OPERATIONS/SECRETARY 50.00 X 92840 0 17928 TERESA PUSZTAI DIRECTOR OF PHILANTHROPY 50.00 X 112633 0 16727 437837 0 51984 3 0 1 0 0 190272 455814 4620653 1287274 5266739 WISH ASSIST FEES 900099 10500 10500 20595 20595 31095 33606 33606 778594 758682 19912 19912 19912 134243 190272 104221 30022 30022 5381374 31095 0 83540 4166112 4166112 349967 56291 268301 25375 773633 407021 49993 316619 45442 22648 5376 17418 103979 44733 25917 33329 77419 32274 21260 23885 72233 30181 11303 30749 31156 8358 278 22520 25259 12205 2897 10157 155814 78219 29293 48302 17316 7482 327 9507 68837 47671 2743 18423 8538 4286 1605 2647 NATIONAL PARTNERSHIP DU 128666 101646 11580 15440 COMMUNICATIONS 44240 21820 7712 14708 PRINTING, SUBSCRIPTIONS 36039 6969 606 28464 REPAIRS AND MAINTENANCE 19512 9795 3669 6048 19988 9160 3448 7380 6144150 5066871 446308 630971 1113071 1056460 188565 352833 29430 29430 80822 64783 14871 16039 1191169 1351246 100250 99775 2637356 2905783 191318 299061 1225051 2089602 1416369 2388663 X 1032422 161155 188565 355965 1220987 517120 2637356 2905783 -762776 58909 0 X 0 1 X 1 0 X 3261459 3957543 4246366 3915668 5266739 20647775 3261459 3957543 4246366 3915668 5266739 20647775 1109274 19538501 27693 24679 27735 34609 33606 148322 20796097 1879151 0.93950 0.92200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80822 64783 16039 16039 ACCRUED PENDING WISH COSTS 1946841 OTHER LIABILITIES 76723 DUE TO RELATED ENTITIES 40092 DEFERRED RENT 25946 2089602 X 5712048 58909 271765 330674 5381374 0 5381374 6415915 271765 271765 6144150 0 6144150 PART X, LINE 2: THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND COLORADO INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). 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 PURPOSES FOR 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 POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2017 AND 2016. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND APPLICABLE STATE JURISDICTIONS. SPORTING EVENT 238397 190272 48125 3233 39823 2000 32147 KICKBALL 52583 52583 4530 0 0 3490 4 33535 0 33535 3218 700 15080 324515 190272 134243 10981 39823 2700 50717 104221 30022 1 WISH GRANTED 264 2878838 1287274 FAIR MARKET VALUE TRAVEL, M&E AND RELATED EXPENSES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF COLOADO DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGAM. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSE 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 THE PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) ARE RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 1 0 JOAN MAZAK PRESIDENT/CEO 189028 0 43336 0 0 0 9451 0 7878 0 249693 0 0 0 PART I, LINE 7 AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCES 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 CALENDAR YEAR ENDED DECEMBER 31, 2016, THE COMMITTEE AWARDED THE PRESIDENT/CEO, VICE PRESIDENT OF OPERATIONS/SECRETARY, AND THE DIRECTOR OF PHILANTHROPY A BONUS BASED ON REVIEW OF THEIR PERFORMANCES AND SERVICES TO THE ORGANIZATION. X 4 11226 STATED VALUE X LODGING 101 535231 RETAIL VALUE X GIVE KIDS THE WORLD LODGING AND TRIPS 102 405995 RETAIL VALUE X AIR TRAVEL 42 131347 RETAIL VALUE X OTHER 135 131042 RETAIL VALUE X PLAY/COMP/FURNITURE 28 42831 RETAIL VALUE X THEME PARK 74 29602 RETAIL VALUE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE MINIMUM NUMBER OF DIRECTORS CONSTITUTING THE CORPORATION'S BOARD OF DIRECTORS WAS INCREASED FROM TWELVE TO FIFTEEN. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WILL BE REVIEWED BY THE FOUNDATION'S CEO AND VP OF FINANCES. THE RETURN WILL THEN BE PRESENTED TO THE FINANCE AND EXECUTIVE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S FINAL APPROVAL, A COPY OF THE FORM 990 WAS 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 15 FOR 2016 COMPENSATION, THE 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 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 MAKE-A-WISH FOUNDATION OF AMERICA AND CHARITY NAVIGATOR CONDUCTED WITHIN THE PRIOR THREE YEARS. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON 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 ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.