2017-04-16T16:01:05-06:00 2016-08-31 274523707 Sardoni Accounting Group PC PO Box 271828 Littleton CO 80127 990 2015-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 7951 EAST MAPLEWOOD AVENUE GREENWOOD VILLAGE CO 80111 JOAN MAZAK CEO 3037509474 2017-04-10 true John W Sardoni CPA P00370271 3037475955 2017-04-16 2015 2021-01-29 14:40:06Z JOAN MAZAK 4341810 false 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. 14 14 21 235 0 0 4246366 3915668 9825 9725 -59702 59697 314432 261045 4510921 4246135 2298037 2834702 0 1172302 1281251 0 525617 541769 617206 4012108 4733159 498813 -487024 2717145 2637356 1009134 1416369 1708011 1220987 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. false false 3583758 3058891 4246135 THE MAKE-A-WISH FOUNDATION OF COLORADO GRANTS THE WISHES OF COLORADO CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. IN FISCAL YEAR 2015-2016 WE GRANTED 221 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 FOUNDATIONN WAS FOUNDED IN 1983, MORE THAN 4,877 CHILDREN HAVE BENEFITED FROM THE MAGIC OF A WISH.TOTAL PROGRAM SERVICE EXPENSES GRANTED FOR THE FISCAL YEAR WERE $3,583,758. OF THIS AMOUNT,$925,332 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVISES AND USE OF FACILITIES TO COMPLETE A CHILDS WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTIONS REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $224,189 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 3583758 true true false false false false false false false false true false false false true true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false false true 2 0 true 21 true false false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false X MARILYN TILLERY 3037509474 7951 EAST MAPLEWOOD AVENUE GREENWOOD VILLAGE CO 80111 GARY ABOUSSIE DIRECTOR 1.00 0.00 X 0 0 0 STEVE SHAFFER DIRECTOR 1.00 0.00 X 0 0 0 DOUG ASKAM DIRECTOR 1.00 0.00 X 0 0 0 TOMAGO COLLINS DIRECTOR 1.00 0.00 X 0 0 0 SETH KATZ DIRECTOR 1.00 0.00 X 0 0 0 LAURA SRSICH DIRECTOR 1.00 0.00 X 0 0 0 SCOTT VAN RAMSHORST DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM MYERS TREASURER 1.00 0.00 X X 0 0 0 ROBERT STARK DIRECTOR 1.00 0.00 X 0 0 0 BYRON WALKER DIRECTOR 1.00 0.00 X 0 0 0 DENNIS BROWN CHAIRMAN 1.00 0.00 X X 0 0 0 KELLY MALONEY DIRECTOR 1.00 0.00 X 0 0 0 CONNIE TALMAGE DIRECTOR 1.00 0.00 X 0 0 0 SCOTT ESMOND VICE CHAIRM 1.00 0.00 X X 0 0 0 JOAN MAZAK CEOPRESIDENT 50.00 0.00 X 234587 0 12127 MARILYN TILLERY VPSECRETARY 50.00 0.00 X 92032 0 18087 TERESA PUSZTAI DIRECTOR OF PHILANTHROPY 50.00 0.00 X 118199 0 17071 444818 0 47285 2 false true false 16035 3899633 701143 3915668 WISH ASSIST FEES 900099 9725 9725 9725 34609 34609 25088 25088 25088 25088 356720 16035 95675 261045 261045 4246135 69422 0 261045 2834702 2834702 1044607 336480 344410 363717 58243 26559 11474 20210 105673 47803 21010 36860 72728 23332 24048 25348 40230 15185 18485 6560 33361 14853 16708 1800 26348 13801 8527 4020 156418 70391 54853 31174 44947 18967 18006 7974 60425 30269 28882 1274 COMMUNICATIONS 12049 5137 4909 2003 POSTAGE 9860 3327 6135 398 NATIONAL PARTNERSHIP DUES 146184 115485 17142 13557 PRINTING AND SUBSCRIPTIONS 33253 2632 29934 687 54131 24835 19261 10035 4733159 3583758 623784 525617 1406339 1113071 140758 188565 47917 29430 119043 104172 23291 14871 1040782 1191169 58058 100250 2717145 2637356 249877 191318 759257 1225051 1009134 1416369 X 1567253 1032422 140758 188565 1708011 1220987 2717145 2637356 -487024 0 X false true X true false X 2821077 3375388 3981638 4253429 4091281 18522813 2821077 3375388 3981638 4253429 4091281 18522813 5996488 12526325 42212 39083 84981 -59702 59698 166272 306322 323641 342602 317194 319345 1609104 20298189 335400 0.61710 0.64000 X Private foundation Part II line 18 Part III line 20 OTHER INCOME $1,604,191SUPPLEMENTAL INFORMATIONDESCRIPTION 2011 2012 2013 2014 2015 TOTALGROSSFUNDRAISING 306,322 323,641 342,602 317,194 314,432 1,604,191OTHER REV 0 0 0 0 0 0 TOTAL 306,322 323,641 342,602 317,194 314,432 1,604,191 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119043 104172 14871 14871 DUE FROM RELATED ENTITIES 96403 OTHER 3847 100250 ACCRUED PENDING WISH COST 1160422 OTHER LIABILITIES 64629 1225051 X 4470324 224189 224189 4246135 4246135 4957348 224189 224189 4733159 4733159 Footnote for uncertain tax position under FIN 48 (Part X) ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE FOUNDATION HAS ADOPTED THE DEFERRAL AND DISCLOSURE PROVISIONS OF ASC 740 FOR ITS AUGUST 31, 2016 FINANCIAL STATEMENTS AND HAS ADOPTED THE PROVISIONS OF ASC 740 FOR THE YEAR ENDED AUGUST 31, 2017. MANAGEMENT ASSERTS THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2016. KICKBALL 68038 68038 5250 4025 SPORTING AFF 268717 16035 252682 8500 42850 1700 31759 2 36000 36000 1591 372755 16035 356720 13750 42850 1700 37375 95675 261045 true WISH GRANTED 221 1696710 925332 TRAVEL M&E SU Monitoring procedures (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 (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 false false false false false false false false false JOAN MAZAK CEOPRESIDENT 234587 12127 246714 X SEE DESCRIPTION 412 925332 Additional Information for Schedule M DESCRIPTION (A) (B) (C) (D)THEME PARK X 68 13,275 RETAIL VALUELODGING X 82 220,955 RETAIL VALUEOTHER X 146 246,579 RETAIL VALUEPLAY/COMP/FURN X 17 26,093 RETAIL VALUEAIR TRAVEL X 29 74,609 RETAIL VALUEGIVE KIDS X 70 343,821 RETAIL VALUE Form 990 governing body review Part VI line 11 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 FOUNDATIONS CEO. THE RETURN WAS THEN PRESEENTED TO THE FINANCE AND EXECUTIVE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Conflict of interest policy compliance Part VI 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. CEO executive director top management comp Part VI line 15a FOR 2015 COMPENSATION, THE CEOS COMPENSATION WAS DETERMINED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS. THE INDEPENDENT COMMITTEES DISCUSSION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND 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. Other officer or key employee compensation Part VI line 15b 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 EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON PERFORMANCE REVIEWS. Governing documents etc available to public Part VI line 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.