2014-07-07T13:39:24-06:00 2013-08-31 274523707 Sardoni Accounting Group PC PO Box 271828 Littleton CO 80127 990 2012-09-01 742273004 MAKE-A-WISH FOUNDATION OF COLORADO MAKE 7951 EAST MAPLEWOOD AVENUE GREENWOOD VILLAGE CO 80111 Joan Mazak 3037509474 2014-07-15 false John W Sardoni CPA P00370271 3037475955 2014-07-07 2012 2015-11-30 17:44:51Z JOAN MAZAK 3726527 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. 18 18 16 226 0 0 2732790 3261459 9375 11250 43766 39083 306322 322869 3092253 3634661 2220401 1712159 0 826590 989158 0 428232 384608 417620 3431599 3118937 -339346 515724 1451089 1926090 871701 830978 579388 1095112 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 2374403 1712159 3634661 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 2012-2013 WE GRANTED 245 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 4,166 CHILDREN HAVE BENEFITED FROM THE MAGIC OF A WISH. TOTAL PROGRAM SERVICE EXPENSES GRANTED FOR THE FISCAL YEAR WERE $2,374,403. OF THIS AMOUNT, $103,451 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 CHILD9S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTIONS REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $103,451 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 2374403 true true 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 3 0 true 16 true false false false false false true true false false false false X 18 18 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 BOBBEE MUSGRAVE 1.00 X 0 0 0 CARY SPAIN 1.00 X 0 0 0 CHRIS MULLEN 1.00 X 0 0 0 CORY TIPTON 1.00 X 0 0 0 DENNIS BROWN-VICE CHAIR 1.00 X X 0 0 0 DOUG ASKAM 1.00 X 0 0 0 GARY ABOUSSIE 1.00 X 0 0 0 GARY POLING-TREASURER 1.00 X X 0 0 0 KELLY MALONEY MD 1.00 X 0 0 0 LAURA SRSICH 1.00 X 0 0 0 MIKE GOOD 1.00 X 0 0 0 MIKE GULAN 1.00 X 0 0 0 PATRICIA GRUBER 1.00 X 0 0 0 SCOTT ESMOND-CHAIR 1.00 X X 0 0 0 SCOTT VAN RAMSHORST 1.00 X 0 0 0 SETH KATZ 1.00 X 0 0 0 STEVE SHAFFER 1.00 X 0 0 0 TOMAGO COLLINS 1.00 X 0 0 0 JOAN MAZAK 50.00 X 197727 0 15012 MARILYN TILLERY 50.00 X 83280 0 9664 281007 0 24676 1 false true false 26895 3234564 569765 3261459 WISH ASSIST FEES 900099 11250 11250 11250 27693 27693 11390 11390 11390 11390 414735 26895 91866 322869 322869 3634661 50333 0 322869 1712159 1712159 214576 98705 55790 60081 613592 280758 160513 172321 102578 53482 21570 27526 58412 30216 12492 15704 9700 9700 16295 9147 3465 3683 33580 33580 17281 8829 3312 5140 9331 4439 1796 3096 104858 54832 21893 28133 18187 7941 2868 7378 15999 5268 1573 9158 784 408 166 210 TELEPHONE 12570 6692 2324 3554 POSTAGE 15185 4558 1990 8637 NATIONAL PARTNERSHIP DUES 97272 76845 8754 11673 PRINTING AND SUBSCRIPTIONS 55815 14173 5680 35962 10763 5951 2416 2396 3118937 2374403 316302 428232 67342 245894 124722 118627 9645 29430 76182 73107 3075 1204499 1448499 44881 80565 1451089 1926090 225387 268886 646314 562092 871701 830978 X 409785 846403 169603 248709 579388 1095112 1451089 1926090 515724 0 X false true X true false X 2393125 2743484 2352120 2821077 3375388 13685194 2393125 2743484 2352120 2821077 3375388 13685194 1515549 12169645 25286 14224 -4587 42212 39083 116218 340528 260522 306210 306322 323641 1537223 15338635 233602 0.79340 0.83720 X Other income (Part II, line 10 or Part III, line 12) OTHER INCOME $1,213,582 SUPPLEMENTAL INFORMATION DESCRIPTION 2008 2009 2010 2011 2012 TOTAL GROSS FUNDRAISING 340,524 259,820 305,210 306,322 323,641 1,535,517 OTHER REV 4 702 1,000 0 0 1,740 TOTAL 340,528 260,522 306,210 306,322 323,641 1,537,223 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76182 73107 3075 3075 DUE FROM RELATED ENTITIES 80565 80565 ACCRUED PENDING WISH COST 543128 OTHER LIABILITIES 18964 562092 X 3738112 103451 103451 3634661 3634661 3222388 103451 103451 3118937 3118937 D13 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, 2013 FINANCIAL STATEMENTS AND HAS ADOPTED THE PROVISIONS OF ASC 740 FOR THE YEAR ENDED AUGUST 31, 2014. MANAGEMENT ASSERTS THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2013. WINE & WISH 93416 9855 83561 5175 17283 250 7080 SPORTING AFF 220716 16240 204476 4000 38314 10018 2 127498 800 126698 454 5000 66 4226 441630 26895 414735 454 14175 55663 250 21324 91866 322869 true WISH GRANTED 245 1210674 680719 FMV TRAVEL M&E SU I1 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 197727 15012 212739 X SEE DESCRIPTION 384 596660 M5 Additional information Schedule M general DESCRIPTION (A) (B) (C) (D) THEME PARK X 22 28,238 RETAIL VALUE LODGING X 5 5,223 RETAIL VALUE OTHER X 115 82,779 RETAIL VALUE PLAY/COMP/FURN X 15 20,473 RETAIL VALUE AIR TRAVEL X 32 56,826 RETAIL VALUE GIVE KIDS X 101 403,121 RETAIL VALUE O01 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 FOUNDATION9S CEO. THE RETURN WAS THEN PRESEENTED TO THE FINANCE AND EXECUTIVE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE9S APPROVAL, A COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. O02 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. O03 CEO executive director top management comp Part VI line 15a FOR 2012 COMPENSATION, THE CEO9S COMPENSATION WAS DETERMINED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS. THE INDEPENDENT COMMITTEE9S 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 BENCHMARKING STUDIES, LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS AND MAKE-A-WISH FOUNDATION OF AMERICA CONDUCTED WITHIN THE PRIOR THREE YEARS. O04 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 EMPLOYEE9S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON PERFORMANCE REVIEWS. O05 Governing documents etc available to public Part VI line 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION9S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.