2016-07-13T18:32:10-05:00 2015-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2014-09-01 942958481 GREATER BAY AREA MAKE-A-WISH FOUNDATION GREA 4159829474 55 HAWTHORNE STREET NO 800 SAN FRANCISCO CA 94105 PATRICIA WILSON CEO/EXECUTIVE DIRECTOR 4159829474 2016-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2016-07-13 2014 2016-09-27 15:27:22Z PATRICIA WILSON 55 HAWTHORNE STREET NO 800 SAN FRANCISCO CA 94105 9443957 0 X WWW.SFWISH.ORG X 1984 CA SEE SCHEDULE O. 25 25 32 615 0 0 6945339 7225651 15675 25950 156807 169014 47861 58200 7165682 7478815 3110325 2945385 0 0 2135330 2472656 0 0 1579631 1569756 1657958 6815411 7075999 350271 402816 5447650 5576498 2315001 2302265 3132649 3274233 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 5133724 2945385 25950 SEE SCHEDULE O 5133724 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 1 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 X 25 25 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 941050000 DAVID LONERGAN BOARD CHAIR 5.00 X X 0 0 0 LAURIE GIAMMONA BOARD VICE CHAIR 5.00 X X 0 0 0 CRAIG DESCALZI BOARD SECRETARY 5.00 X X 0 0 0 JOHN BEEKLEY BOARD TREASURER 5.00 X X 0 0 0 TONI BRAYER BOARD MEDICAL ADVISOR 5.00 X X 0 0 0 JAY EMMONS BOARD MEMBER 1.00 X 0 0 0 TIFFANY ROWE BOARD MEMBER 1.00 X 0 0 0 BRIAN CANNON BOARD MEMBER 1.00 X 0 0 0 ETHAN CASSON BOARD MEMBER 1.00 X 0 0 0 KATIE COTTON BOARD MEMBER 1.00 X 0 0 0 GREG DOUGHERTY BOARD MEMBER 1.00 X 0 0 0 CHRIS DUPUY 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 DAVID LEWIN BOARD MEMBER 1.00 X 0 0 0 SCOTT LOYET BOARD MEMBER 1.00 X 0 0 0 JOE MCGOVERN BOARD MEMBER 1.00 X 0 0 0 HOLLY HART PATZ BOARD MEMBER 1.00 X 0 0 0 ARJUNAN RAJESWARAN BOARD MEMBER 1.00 X 0 0 0 IRFAN SAIF BOARD MEMBER 1.00 X 0 0 0 SARA HYLAND SCHNELL BOARD MEMBER 1.00 X 0 0 0 KEN STANECKI BOARD MEMBER 1.00 X 0 0 0 MICHAEL TOSCHI BOARD MEMBER 1.00 X 0 0 0 KAREN ULSHAFER BOARD MEMBER 1.00 X 0 0 0 LISA VOGEL BOARD MEMBER 1.00 X 0 0 0 AMY MILLMAN BOARD MEMBER THRU 10/16/14 1.00 X 0 0 0 PATRICIA WILSON CEO/EXECUTIVE DIRECTOR 50.00 X 210200 0 22533 DAVID HATFIELD DEVELOPMENT DIRECTOR 40.00 X 116021 0 11615 AMY HAMPSON EVENTS DIRECTOR 40.00 X 107702 0 10091 JENNIFER WILSON MARKETING DIRECTOR 40.00 X 102956 0 7519 536879 0 51758 4 0 1 0 0 22118 1287896 5915637 742274 7225651 WISH ASSIST FEES 900099 25950 25950 25950 177269 177269 1141466 1149721 -8255 -8255 -8255 811951 1287896 811951 0 61670 3470 58200 58200 7478815 25950 0 227214 2945385 2945385 268651 166564 19746 82341 1814197 1124992 166917 522288 227972 141730 17273 68969 161836 100352 12460 49024 195110 43253 4387 147470 38230 38230 7486 7486 509152 88639 8374 412139 346384 214384 31381 100619 46909 10150 14132 22627 51119 5538 9776 35805 53678 33243 4299 16136 10295 6384 826 3085 NATIONAL DUES 261703 195589 26839 39275 MISCELLANEOUS 136709 49265 7923 79521 MEMBERSHIP DUES 1183 770 81 332 7075999 5133724 362644 1579631 477074 755645 500803 383634 237537 204313 59732 45515 55510 63880 340000 261080 132598 78920 3902124 3956875 82272 87716 5447650 5576498 131722 172090 2183279 2130175 2315001 2302265 X 1888850 2090705 494397 405211 749402 778317 3132649 3274233 5447650 5576498 402816 -261232 0 X 0 1 X 1 0 X 4935467 5419765 4996894 6945339 7225651 29523116 4935467 5419765 4996894 6945339 7225651 29523116 1141064 28382052 55886 63409 94400 124539 177269 515503 1190382 1254841 361357 789481 873621 4469682 34508301 87185 0.82250 0.79080 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2010 2011 2012 2013 2014 FUNDRAISING REVENUE $1,190,382 $1,254,841 $329,832 $738,597 $811,951 GAMING REVENUE - - $31,525 $50,884 $61,670 TOTAL $1,190,382 $1,254,841 $361,357 $789,481 $873,621 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 971321 62988 -55176 979133 752515 113579 105227 971321 645981 80265 54116 27847 752515 563796 54338 27847 645981 453307 70119 40370 563796 0.78480 0.21520 0 0 214088 153813 60275 125912 107267 18645 78920 ACCRUED PENDING WISH COST 2031584 OTHER LIABILITIES 98591 2130175 X 7991604 -261232 812251 551019 7440585 38230 38230 7478815 7850020 812251 812251 7037769 38230 38230 7075999 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, 2015. WINE & WISHES 819487 495888 323599 323599 WISHES IN WINE COUNTRY 654893 394563 260330 260330 3 625467 397445 228022 228022 2099847 1287896 811951 811951 811951 0 61670 3470 1 0.90000 61670 3470 3470 58200 CA 1 0 1 0 0.00000 1.00000 AMY HAMPSON 55 HAWTHORNE STREET SUITE 800 SAN FRANCISCO CA 94105 0 AMY HAMPSON 1052 SEE PART IV. X 1 55503 SCHEDULE G, PART III, LINE 16 DURING FIVE 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 370 631217 2314168 FMV LODGING, MEALS, ETC. PART I, LINE 2: 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 195000 0 15200 0 0 0 8408 0 14125 0 232733 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 TRANSPORTATN 680 259405 COST/SELLING PRICE X ENTERTAINMENT 478 190778 COST/SELLING PRICE X WINE 125 171353 COST/SELLING PRICE X TICKETS 86 41048 COST/SELLING PRICE X FOOD 53 38087 COST/SELLING PRICE X SHOPPING SPREE 90 29507 COST/SELLING PRICE X PLAYSET 6 12096 COST/SELLING PRICE 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 WERE $3,710,963. OF THIS AMOUNT, $765,578 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 $765,578 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 FROM 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 LINE 15A: FOR 2014 COMPENSATION, 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 IN AUGUST 2013. 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 DELIBERATIONS AND THOSE WHO VOTED ON IT, AND DESCRIPTION OF COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. LINE 15B: THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEE. 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 IT'S FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE.