2012-07-13T11:33:17-04:00 2011-08-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2010-09-01 942958481 GREATER BAY AREA MAKE-A-WISH FOUNDATION GREA 4159829474 55 Hawthorne Street No 800 San Francisco CA 94105 Patricia Wilson 2012-07-12 2139724000 2010 2016-02-24 21:20:13Z patricia wilson 55 HAWTHORNE STREET SUITE 800 SAN FRANCISCO CA 94105 6964215 false X WWW.SFWish.org X 1984 CA 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. 21 21 29 368 0 0 3965732 4935467 0 12300 67666 70153 481027 -93735 4514425 4924185 2213039 1965171 0 0 1625568 1639581 0 15900 906199 1754983 1080357 5593590 4701009 -1079165 223176 2638807 3038383 1156119 1175186 1482688 1863197 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. false false 3586765 1965171 12300 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 $2,166,885. Of this amount, $201,714 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 $201,714 of contributed services and use of facilities to be excluded from both revenue and expense. 3586765 true true false false false false false false true true false false false true true true true false false false false false true true true 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 29 true false false false false false true true false false false false X 21 21 false false false false false false false true true false false true true true true true true true false false CA X MARIA MUNOZ 4159829474 55 HAWTHORNE STREET SUITE 800 SAN FRANCISCO CA 94105 DAWN BELARDINELLI 5.0 X X 0 0 0 DAVID MILLSTEIN 5.0 X X 0 0 0 LISA VOGEL 5.0 X 0 0 0 scott harper 5.0 X X 0 0 0 KELLY BLIGH 1.0 X 0 0 0 TONI BRAYER 1.0 X 0 0 0 MARK DANON 1.0 X 0 0 0 ANN DOYLE 1.0 X 0 0 0 CHRISTIAN EDVARDSEN 1.0 X 0 0 0 GARY ELLIOTT 1.0 X 0 0 0 DON EMMONS 1.0 X 0 0 0 GRAHAM FREEMAN 1.0 X 0 0 0 LAURIE GIAMMONA 1.0 X 0 0 0 CAROL HARTMAN 1.0 X 0 0 0 ALLISON KOSTA 1.0 X 0 0 0 AMY MILLMAN 1.0 X 0 0 0 IRFAN SAIF 1.0 X 0 0 0 MIKE SMERKLO 1.0 X 0 0 0 BONG SUH 1.0 X 0 0 0 KAREN ULSHAFER 1.0 X 0 0 0 AMY UNDERWOOD 1.0 X 0 0 0 PATRICIA WILSON 60.0 X 150000 0 21000 150000 0 21000 1 false true false 0 854298 4081169 1187146 4935467 WISH ASSIST FEE 12300 12300 12300 55886 55886 0 0 770180 8800 764713 5467 8800 14267 14267 1150856 854298 1248107 -97251 -97251 30356 27210 3146 3146 0 OTHER INCOME 900099 370 370 370 4924185 12300 0 -23582 0 1965171 1965171 0 0 199335 132219 16744 50372 0 1176641 780466 98838 297337 32996 21886 2772 8338 78456 52040 6590 19826 152153 100923 12781 38449 0 0 0 0 15900 15900 15818 15818 183995 87907 3699 92389 0 165350 57359 6127 101864 0 0 224041 150478 19056 54507 18201 12960 997 4244 0 14830 11564 82 3184 0 133124 102506 13312 17306 43388 28779 3645 10964 9757 6471 820 2466 PRINTING, SUBSCRIPTIONS 186127 25370 1726 159031 EQUIPMENT LEASE, REPAIR 43204 32012 2792 8400 MEMBERSHIP DUES 4338 3613 181 544 MISCELLANEOUS EXPENSES 38184 15041 2065 21078 4701009 3586765 208045 906199 96848 103770 78769 66617 307540 370054 22809 17103 49570 82329 639214 380988 239178 258226 1804273 2033397 39820 106887 2638807 3038383 204009 236237 952110 938949 1156119 1175186 X 721841 911195 197709 296280 563138 655722 1482688 1863197 2638807 3038383 X 223176 157333 X X false true true X false X 4034145 3773052 4332692 3965732 4935467 21041088 4034145 3773052 4332692 3965732 4935467 21041088 294 21040794 115735 105013 72095 66366 55886 415095 1710897 2125356 817391 1652226 1190382 7496252 28952435 0.72674 0.79270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 453307 70119 40370 563796 22090 365721 65496 453307 11500 9932 658 22090 0.00000 1.00000 0.00000 false false 0 226177 51722 174455 0 413037 329266 83771 258226 0 ACCRUED PENDING WISH COST 724912 DUE TO RELATED ENTITIES 5228 DEFERRED RENT 200409 OTHER LIABILITIES 8400 938949 4924185 4701009 223176 157333 157333 380509 5670148 157333 507197 97251 761781 4908367 15818 15818 4924185 5289639 507197 97251 604448 4685191 15818 15818 4701009 Part X, Line 2 ASC 740 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. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2011. 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 WISHMAKING PROGRAMS WITHIN THE FOUNDATION'S OPERATING AREA, WHIHC 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 XII, line 2d & XIII, line 2d reclass of fundraising expenses - $97,251 X X X X X X X true CHRISTIAN KOLBERG 612 AMPERE LANE LAS VEGAS NV 89145 AUCTIONEER false 812750 15900 796850 812750 15900 796850 CA MONTEREY BAY 677285 315387 361898 242467 99362 42625 WINE AND WISHES 615575 254524 361051 160169 157265 82190 2 712294 284387 427907 213402 156993 93634 2005154 854298 1150856 616038 413620 218449 1248107 -97251 30356 27210 true 0.90000 30356 27210 27210 3146 CA true false true false 1.00000 AMY HAMPSON 55 Hawthorne Street SUite 800 SAN FRANCISCO CA 94105 false AMY HAMPSON 1984 overall supervision X true 27320 SCHEDULE G, PART III RaFFLES ACTIVITiES DURING FIVE SEPARATE EVENTS, THE ORGANIZATION CONDUCTED RAFFLES OF DONATED ITEMS. IN ACCORDANCE WITH section 320.5 of California penal code, eligible tax-exempt non-profit organizations are required to distribute at least 90% of gross gaming proceeds for charitable purposes. true wishes granted 342 1418813 546358 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 X false false false false false false false false false PATRICIA WILSON 150000 0 0 0 0 0 6000 0 15000 0 171000 0 0 0 X 8 39686 average price X 174 291152 retail value X accomodation 198 386632 RETAIL VALUE X tree house 1 30000 retail value X store merchandize 56 25023 RETAIL VALUE X disney wish kits 164 22204 RETAIL VALUE X meals 92 19767 RETAIL VALUE X admission tickets 62 17318 RETAIL VALUE X gift cards & store discounts 26 4873 RETAIL VALUE X Portraits 3 3275 RETAIL VALUE X flowers & greetings 22 2092 RETAIL VALUE X airline miles&certificates 3 49490 RETAIL VALUE X property & equipment 1 1500 RETAIL VALUE X t-shirts 2 11875 RETAIL VALUE X jewelry 1 11500 RETAIL VALUE X misc. auction items 466 270759 RETAIL VALUE false true true PART 1, COLUMN B THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF DONOR CONTRIBUTIONS RECEIVED. PART i, LINE 32A THE FOUNDATION USES THE SERVICES OF A INDEPENDENT THIRD PARTY STOCK BROKER TO SELL SECURITIES RECEIVED AS CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 The foundation 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 foundation'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 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 to and reviewed by the volunteer coordinator if they are from volunteers, and the executive director if from staff and 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 For 2010 compensation, the 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 on september 15th, 2010. 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. FORM 990, 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 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 FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 5 OTHER CHANGES IN FUND BALANCE UNREALIZED GAINS/LOSSES - $157,333