2011-07-12T16:26:16-04:00 2010-08-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2009-09-01 742273004 Make-A-Wish Foundation of Colorado MAKE 3037509474 7951 East Maplewood Avenue 126 Greenwood Village CO 80111 JOAN MAZAK 2011-07-09 2139724000 2009 2016-02-24 21:20:13Z JOAN MAZAK 7951 E MAPLEWOOD AVE 126 GREENWOOD VILLAGE CO 80111 3888823 false X WWW.WISHCOLORADO.ORG X 1983 CO TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 13 13 15 217 0 0 2393125 2743484 8250 4559 -49472 15022 220490 148140 2572393 2911205 1330098 1432490 0 0 765337 810166 0 0 417190 340741 343111 2436176 2585767 136217 325438 1350912 1732317 510867 559634 840045 1172683 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. false false 1952479 1432490 4559 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 2009-2010 we granted 240 wishes for Colorado children between the ages of 2 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 Foundation was founded in 1983, more than 3,500 children have benefitted from the magic of a wish fulfilled. TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $1,507,100. OF THIS AMOUNT, $74,606 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 $74,606 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE . 1952479 true true false false false false false false false 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 true 2 0 true 15 true false false false false false true true false false false 13 13 false false false false false false false true true false false true true true true true true true false false X MARILYN TILLERY 3037509474 7951 MAPLEWOOD AVE 126 GREENWOOD VILLAGE CO 80111 Gary Aboussie 1.0 X 0 0 0 Dennis Brown 1.0 X 0 0 0 Scott Esmond 1.0 X 0 0 0 Patricia Gruber 1.0 X 0 0 0 Kelly Maloney 1.0 X 0 0 0 William Marsh MD 1.0 X 0 0 0 Bobbee Musgrave 1.0 X 0 0 0 William Myers 1.0 X X 0 0 0 Suzanne Phillips-Klein 1.0 X 0 0 0 John Ramstead 1.0 X 0 0 0 Steve Shaffer 1.0 X 0 0 0 Cary Spain 1.0 X X 0 0 0 Beau Stark 1.0 X X 0 0 0 Joan Mazak 50.0 X 177375 0 7248 Marilyn Tillery 50.0 X 75856 0 3512 253231 0 10760 1 false true false NONE 0 92612 2650872 494884 2743484 WISH ASSIST FEE 900099 4559 4559 4559 14224 14224 0 0 866034 865236 798 798 798 259820 92612 112382 147438 147438 0 0 OTHER INCOME 900099 702 702 702 2911205 4559 0 163162 0 1432490 1432490 0 0 253231 192456 20258 40517 0 429889 116462 111735 201692 26112 12022 5136 8954 55873 25722 10991 19160 45061 20745 8864 15452 0 0 13550 0 13550 0 0 0 2628 0 2628 0 0 18074 7961 0 10113 33927 7048 3012 23867 24233 11156 4767 8310 0 108818 50097 21405 37316 15532 5058 2161 8313 0 3439 698 298 2443 0 75286 56465 5270 13551 7270 3349 1429 2492 0 PRINTING 20567 1641 701 18225 EQUIPMENT RENTAL 8420 3877 1656 2887 SUBSCRIPTIONS 476 219 94 163 APPRECIATION & AWARDS 1571 723 309 539 REPAIRS & MAINTENANCE 420 193 83 144 8900 4097 1751 3052 2585767 1952479 216098 417190 80889 173271 132419 219804 9645 9645 72263 68500 11033 3763 1088683 1308277 28243 17557 1350912 1732317 129109 191530 6700 1600 375058 366504 510867 559634 X 626243 883706 213802 288977 840045 1172683 1350912 1732317 X false true true X false X 1606065 1473694 1626351 2393125 2743484 9842719 1606065 1473694 1626351 2393125 2743484 9842719 41997 9800722 23519 62436 24217 25286 14224 149682 472103 455587 516539 340528 260522 2045279 12037680 34445 0.81417 0.77430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 72263 68500 3763 3763 0 DEFERRED RENT 41201 ACCRUED PENDING WISH COSTS 315570 DUE TO RELATED ENTITIES 9733 366504 2911205 2585767 325438 86198 86198 411636 3074568 86198 79793 165991 2908577 2628 2628 2911205 2662932 79793 79793 2583139 2628 2628 2585767 PART X, LINE 2 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, 2009 FINANCIAL STATEMENTS AND HAS ADOPTED THE PROVISIONS OF ASC 740 FOR THE YEAR ENDED AUGUST 31, 2010. MANAGEMENT ASSERTS THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2010. WINE & WISHES 82711 24485 58226 13250 1350 24785 SPORTING AFFAIR 68040 29159 38881 11188 2700 22310 9 201681 38968 162713 1598 2313 847 32041 352432 92612 259820 1598 2313 25285 4050 79136 112382 147438 true wishes granted 240 937606 494884 fmv travel,m&e,supplies PROCEDURES FOR MONITORING GRANT FUNDS IN THE UNITED STATES FORM 990, SCHEDULE I, PART 1, 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 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 PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X false false false false false false false false false Joan Mazak 149763 0 27612 0 0 0 7248 0 0 0 184623 0 0 0 X THEME PARKS 10 8117 RETAIL VALUE X LODGING 74 42468 RETAIL VALUE X OTHER WISH RELATED 55 49416 RETAIL VALUE X CRUISES 10 9990 RETAIL VALUE X PLAYSETS, COMPUTERS, ETC 15 15590 RETAIL VALUE X AIR TRAVEL 15 40097 RETAIL VALUE X GIVE KIDS THE WORLD 105 329206 RETAIL VALUE 0 false true false PART 1, COLUMN B THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTIONS RECEIVED. PART VII COMPENSATION OF OFFICERS MARILYN TILLERY WAS COMPENSATED FOR HER DUTIES AS VICE PRESIDENT OF OPERATIONS, NOT AS THE SECRETARY OF THE BOARD. FORM 990 REVIEW PROCESS PART VI, SECTION B, LINE 11A 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 FOUNDATION'S CEO. THE RETURN WAS THEN PRESENTED TO THE AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S 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 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 CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CHIEF EXECUTIVE OFFICER 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. COMPENSATION DETERMINATION PART VI, SECTION B, LINE 15A FOR 2009 COMPENSATION, THE CEO'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'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 THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. PART VI, SECTION B, 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 EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON PERFORMANCE REVIEWS. DISCLOSURE OF DOCUMENTS PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATON'S GOVERNING DOUCMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES THESE DOUCMENTS AVAILABLE UPON REQUEST.