2017-07-14T15:41:34-05:00 2016-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2015-09-01 942958481 GREATER BAY AREA MAKE-A-WISH FOUNDATION GREA 4159829474 55 HAWTHORNE STREET NO 800 SAN FRANCISCO CA 94105 CHARLOTTE BIERN CEO 4159829474 2017-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2017-07-12 2015 2021-01-29 14:40:06Z CHARLOTTE BIERN 55 HAWTHORNE STREET NO 800 SAN FRANCISCO CA 94105 9452776 0 X WWW.SF.WISH.ORG X 1984 CA SEE SCHEDULE O. 23 23 32 665 0 0 7225651 7017668 25950 26450 169014 162978 58200 46805 7478815 7253901 2945385 3188610 0 0 2472656 2456486 0 0 1678026 1657958 1872742 7075999 7517838 402816 -263937 5576498 5527500 2302265 2495050 3274233 3032450 X THE GREATER BAY AREA MAKE-A-WISH FOUNDATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 5434499 3188610 26450 SEE SCHEDULE O. 5434499 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 36 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 X 23 23 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 55 HAWTHORNE STREET SUITE 800 SAN FRANCISCO CA 94105 LAURIE GIAMMONA BOARD CHAIR 5.00 X X 0 0 0 DAVID LONERGAN PAST BOARD CHAIR 5.00 X X 0 0 0 TONI BRAYER VICE CHAIR 5.00 X X 0 0 0 DAVID MILLSTEIN TREASURER 5.00 X X 0 0 0 BRIAN CANNON SECRETARY 5.00 X X 0 0 0 ARJUNAN RAJESWARAN BOARD MEMBER 1.00 X 0 0 0 CHRIS DUPUY BOARD MEMBER 1.00 X 0 0 0 CRAIG DESCALZI BOARD MEMBER 1.00 X 0 0 0 DAVID LEWIN BOARD MEMBER 1.00 X 0 0 0 ETHAN CASSON BOARD MEMBER 1.00 X 0 0 0 FRANCES FIORILLO BOARD MEMBER 1.00 X 0 0 0 GARY KOVACS BOARD MEMBER 1.00 X 0 0 0 GINA COMES BOARD MEMBER 1.00 X 0 0 0 HOLLY PATZ BOARD MEMBER 1.00 X 0 0 0 IRFAN SAIF BOARD MEMBER 1.00 X 0 0 0 JOE MCGOVERN BOARD MEMBER 1.00 X 0 0 0 JOHN BEEKLEY BOARD MEMBER 1.00 X 0 0 0 JUDI REES BOARD MEMBER 1.00 X 0 0 0 KATIE COTTON BOARD MEMBER 1.00 X 0 0 0 MICHAEL TOSCHI BOARD MEMBER 1.00 X 0 0 0 SARA HYLAND SCHNELL BOARD MEMBER 1.00 X 0 0 0 SCOTT LOYET BOARD MEMBER 1.00 X 0 0 0 SUSAN SHERRERD BOARD MEMBER 1.00 X 0 0 0 JAY EMMONS BOARD MEMBER THROUGH 9/22/15 1.00 X 0 0 0 TIFFANY ROWE BOARD MEMBER THROUGH 9/22/15 1.00 X 0 0 0 PATRICIA WILSON CEO/EXECUTIVE DIRECTOR 50.00 X 240954 0 19482 LYNNE DURIE OPERATIONS DIRECTOR 40.00 X 106102 0 0 JENNIFER WILSON MARKETING DIRECTOR 40.00 X 107258 0 0 DAVID HATFIELD DEVELOPMENT DIRECTOR 40.00 X 117508 0 0 AMY HAMPSON EVENTS DIRECTOR 40.00 X 115278 0 0 687100 0 19482 5 0 1 0 0 56169 1192717 5768782 1113339 7017668 WISH ASSIST FEES 900099 26450 26450 26450 180397 180397 1115884 1133303 -17419 -17419 -17419 1062672 1192717 1062672 0 0 49705 2900 46805 46805 7253901 26450 0 209783 3188610 3188610 276896 170416 23773 82707 1801232 1108575 154643 538014 75090 44522 7255 23313 141258 87309 9913 44036 162010 101270 11344 49396 116908 68235 8195 40478 126508 75018 9892 41598 51883 51883 162793 10321 6507 145965 40564 9900 23315 7349 470737 47427 26108 397202 322046 197994 19927 104125 41751 11647 10539 19565 42797 6503 5501 30793 41217 25373 3044 12800 9802 6038 724 3040 NATIONAL DUES 270891 213765 26049 31077 BANK FEES 80932 1644 178 79110 93913 59932 6523 27458 7517838 5434499 405313 1678026 755645 266372 383634 368440 204313 282085 45515 29662 63880 130818 340001 302299 78920 37702 3956875 4324377 87716 88044 5576498 5527500 172090 218251 2130175 2276799 2302265 2495050 X 2090705 1692858 405211 463760 778317 875832 3274233 3032450 5576498 5527500 -263937 22154 0 X 0 1 X 1 0 X 5419765 4996894 6945339 7225651 7017668 31605317 5419765 4996894 6945339 7225651 7017668 31605317 1218729 30386588 63409 94400 124539 177269 180397 640014 1254841 361357 789481 873621 1112377 4391677 36637008 101335 0.82940 0.82250 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2011 2012 2013 2014 2015 FUNDRAISING REVENUE $1,254,841 $329,832 $738,597 $811,951 $1,062,672 GAMING REVENUE - $31,525 $50,884 $61,670 $49,705 TOTAL $1,254,841 $361,357 $789,481 $873,621 $1,112,377 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 979133 101670 95439 1176242 971321 62988 -55176 979133 752515 113579 105227 971321 645981 80265 54116 27847 752515 563796 54338 27847 645981 0.74000 0.26000 0 0 214088 182358 31730 125913 119941 5972 37702 ACCRUED PENDING WISH COSTS 2224099 DEFERRED REVENUE 52700 2276799 X 8490881 22154 1263500 1285654 7205227 48674 48674 7253901 8732664 1263500 1263500 7469164 48674 48674 7517838 PART V, LINE 4: THE PURPOSE OF THIS FUND IS TO FURTHER THE CHARITABLE PURPOSES OF THE GREATER BAY AREA MAKE-A-WISH FOUNDATION, INC. (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, 2016 AND 2015. WISHES IN WINE COUNTRY 788400 361080 427320 427320 WINE & WISHES 752620 460871 291749 291749 3 714369 370766 343603 343603 2255389 1192717 1062672 1062672 1062672 0 49705 2900 1 0.90000 49705 2900 2900 46805 CA 1 0 1 0 0.00000 1.00000 AMY HAMPSON 55 HAWTHORNE STREET SUITE 800 SAN FRANCISCO CA 94105 0 AMY HAMPSON 1153 SEE PART IV. X 1 44735 SCHEDULE G, PART III, LINE 16 DURING SEVEN SEPARATE EVENTS, THE ORGANIZATION CONDUCTED RAFFLES OF DONATED ITEMS IN ACCORDANCE WITH SECTION 3205 OF CALIFORNIA PENAL CODE, ELIGIBLE TAX-EXEMPT NON-PROFIT ORGANIZATIONS ARE REQUIRED TO DISTRIBUTE AT LEAST 90% OF GROSS GAMING PROCEEDS FOR CHARITABLE PURPOSES. 1 0 0 WISH GRANTS 378 2391558 797052 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE GREATER BAY AREA MAKE-A-WISH FOUNDATION 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 0 0 0 0 0 0 0 1 0 PATRICIA WILSON CEO/EXECUTIVE DIRECTOR 221154 0 19800 0 0 0 8646 0 10836 0 260436 0 0 0 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 ENTERTAINMENT 731 719002 COST/SELLING PRICE X WINE 167 216639 COST/SELLING PRICE X FOOD 199 177698 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF DONOR CONTRIBUTIONS RECEIVED. FORM 990, PART I, LINE 1 THE GREATER BAY AREA MAKE-A-WISH FOUNDATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. FORM 990, PART III, LINE 4A THE GREATER BAY AREA MAKE-A-WISH FOUNDATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 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. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,354,044. OF THIS AMOUNT, $1,053,544 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 $1,053,544 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BY THE 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. PART VI,SECTION B, LINE 15B: THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. 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, AUDITED FINANCIAL STATEMENTS, AND FORM 990 ON ITS WEBSITE AND ALSO MAKES SUCH DOCUMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST.