2024-03-15T17:16:19-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 541429614 MAKE-A-WISH FOUNDATION OF GREATER VIRGINIA MAKE 8042179474 2810 N PARHAM ROAD 302 RICHMOND VA 23294 SHERI LAMBERT PRESIDENT & CEO 8042179474 2024-03-12 1 SHERI LAMBERT XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-03-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHERI LAMBERT 2810 N PARHAM ROAD 302 RICHMOND VA 23294 3814131 0 X WWW.VA.WISH.ORG X 1987 VA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 15 15 21 170 0 0 2357272 3385757 600 300 39410 28549 -6207 -14931 2391075 3399675 863397 1328439 0 0 1144981 1127951 1792 1126 537772 438593 482493 2448763 2940009 -57688 459666 1298497 1801002 229521 251653 1068976 1549349 X THE MAKE-A-WISH FOUNDATION OF GREATER VIRGINIA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2022249 1328439 300 SEE SCHEDULE O. 2022249 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 VA X X SHERI LAMBERT 8042179474 2810 N PARHAM ROAD 302 RICHMOND VA 23294 BILL HOWARD CHAIR 2.00 X X 0 0 0 JAY DAVENPORT VICE CHAIR (THRU 2/23) 2.00 X X 0 0 0 JULIA ANDERSON TREASURER (THRU 12/22) 2.00 X X 0 0 0 SCOTT MERITHEW TREASURER 2.00 X X 0 0 0 MELISSA ALEXY SECRETARY 2.00 X X 0 0 0 SHANTELLE L BROWN DIRECTOR 1.00 X 0 0 0 WILL CROPPER DIRECTOR 1.00 X 0 0 0 TAMMY CUMMINGS DIRECTOR 1.00 X 0 0 0 HUNTER ROSS GOTTWALD DIRECTOR 1.00 X 0 0 0 BARBARA MCCARTHY DIRECTOR 1.00 X 0 0 0 JEFF MARKLIN DIRECTOR 1.00 X 0 0 0 CORI PIPPINS DIRECTOR (THRU 11/22) 1.00 X 0 0 0 KERRI CARTER MD DIRECTOR 1.00 X 0 0 0 MICHAEL GALLAGHER DIRECTOR 1.00 X 0 0 0 CATHY KEIGER DIRECTOR 1.00 X 0 0 0 DONNA HILDEBRAND DIRECTOR 1.00 X 0 0 0 SHANNON SHOWALTER DIRECTOR 1.00 X 0 0 0 SEAN HICKS DIRECTOR 1.00 X 0 0 0 SHERI LAMBERT PRESIDENT AND CEO 40.00 X 199012 0 25779 199012 0 25779 1 0 1 0 0 16163 430036 2939558 670184 3385757 WISH ASSIST FEE 900099 300 300 300 16651 16651 382636 370615 123 12021 -123 11898 11898 28787 430036 43718 -14931 -14931 3399675 300 0 13618 1328439 1328439 246649 106060 51796 88793 735605 316311 154477 264817 36331 15622 7630 13079 39056 16794 8202 14060 70310 30233 14765 25312 65894 65894 1126 1126 1000 1000 31366 4995 10192 16179 60070 23439 8553 28078 21268 6794 3202 11272 69981 30092 14696 25193 14266 1008 6681 6577 8607 526 3520 4561 862 371 181 310 5885 2530 1236 2119 120 120 NATIONAL DUES 197855 138498 27700 31657 BAD DEBT 2314 2314 MERCHANT FEES 1590 1590 MEMBERSHIP DUES 1415 537 263 615 2940009 2022249 379988 537772 268334 0 111783 187964 258625 860550 551 135 7510 51621 61086 94049 74386 65218 19628 9168 487056 407626 83924 189889 1298497 1801002 157582 98643 1000 51124 70939 101886 229521 251653 X 765110 766767 303866 782582 1068976 1549349 1298497 1801002 459666 -2724 23431 0 X 0 1 X 1 0 X 2456207 2185619 2118846 2357272 3385757 12503701 2456207 2185619 2118846 2357272 3385757 12503701 337567 12166134 18779 15476 13158 14222 16651 78286 26910 46179 13063 29168 28787 144107 12726094 3050 0.95600 0.98130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 23,674. 2019 AMOUNT: $ 41,550. 2020 AMOUNT: $ 12,107. 2021 AMOUNT: $ 28,672. 2022 AMOUNT: $ 28,787. OTHER REVENUE - 2018 AMOUNT: $ 3,236. 2019 AMOUNT: $ 2,369. 2020 AMOUNT: $ 956. 2021 AMOUNT: $ 496. 2022 AMOUNT: $ 0. GROSS GAMING REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 2,260. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 108353 8986 6051 111288 100667 35000 -18469 8845 108353 83867 16800 100667 74857 9010 83867 72976 1881 74857 0.00000 0.76320 0.23680 0 0 5255 5255 0 69131 59963 9168 9168 DUE FROM NATIONAL 126271 DUE FROM OTHER CHAPTERS 2279 SECURITY DEPOSIT 5425 RIGHT-OF-USE ASSETS 55914 189889 DUE TO NATIONAL 15778 DUE TO OTHER CHAPTERS 27998 LEASE LIABILITY 58110 101886 X 3845945 -2724 435063 432339 3413606 1000 -14931 -13931 3399675 3365572 411632 14931 426563 2939009 1000 1000 2940009 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE RESOURCES TO GRANT THE WISHES OF CHILDREN WITH CRITICAL ILLNESS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND VIRGINIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 58.1 OF THE VIRGINIA CODE. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2023 AND 2022. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -14,931. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 14,931. WISH BALL 24 177880 177880 241 WALK FOR WISHES 23 135197 130707 4490 3392 221 877 6943 8 145746 121449 24297 650 11774 10030 9590 458823 430036 28787 4042 11774 10251 877 16774 43718 -14931 1 WISHES GRANTED 167 247294 1081145 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT. WISH EXPENSES ARE GENERATED BY WISH FULFILLMENT STAFF AND REVIEWED AND APPROVED BY WISH MANAGEMENT TO ENSURE THAT COSTS ALIGN WITH THE WISH BUDGET. ONCE THE WISH HAS BEEN GRANTED AND ALL EXPENSES PAID, THE WISH FILE IS CLOSED. X X X 0 0 0 0 0 0 0 1 0 SHERI LAMBERT PRESIDENT AND CEO 176682 0 22330 0 0 0 10656 0 15123 0 224791 0 0 0 PART I, LINE 7 INCENTIVE AMOUNTS BASED ON MET CRITERIA OF THE PLAN ARE PRESENTED TO THE BOARD CHAIR AND EXECUTIVE COMMITTEE, WHO THEN MADE RECOMMENDATIONS AND APPROVAL FOR INCENTIVE COMPENSATION, AS REFLECTED IN OUR MINUTES. X 2 57744 FMV X WISH-RELATED 236 561590 FMV X SPECIAL EVENTS 29 36214 FMV X OTHER 19 14636 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A IT IS THE FOUNDING PRINCIPLE OF OUR VISION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD, BETWEEN THE AGES OF 2 1/2 AND 18. FOR WISH KIDS, JUST THE ACT OF MAKING THEIR WISH COME TRUE CAN GIVE THEM THE COURAGE TO COMPLY WITH THEIR MEDICAL TREATMENTS. WITH OUR WISH-MAKING PROCESS, WE STRIVE TO BRING A SENSE OF EXCITEMENT AND HOPE DURING EXTREMELY DIFFICULT TIMES AND DELIVER A JOYFUL, LIFE-CHANGING EXPERIENCE, WHETHER THE WISH IS A PRINCESS PARTY, SWIM WITH THE DOLPHINS, OR THE COUNTLESS OTHER POSSIBILITIES DREAMED UP BY THE MAGICAL MIND OF A CHILD. THE MAKE-A-WISH FOUNDATION OF GREATER VIRGINIA GRANTED 167 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,261,524. OF THIS AMOUNT, $239,275 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 THIS AMOUNT BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN DECEMBER 2019, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH AMERICA NATIONAL MEDICAL ADVISORY COUNCIL (NMAC), MAKE-A-WISH AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. ON MARCH 11, 2020, THE WORLD HEALTH ORGANIZATION CHARACTERIZED COVID-19 AS A PANDEMIC. AS OF SEPTEMBER 15, 2021, IN CONSULTATION WITH THE NMAC, THE PAUSE ON DOMESTIC TRAVEL TO LARGE GATHERINGS WAS LIFTED, IF TRAVEL OCCURRED BY AUTOMOBILE. THE PAUSE ON AIRLINE TRAVEL WAS LIFTED DECEMBER 1, 2021 WITH A GRADUATED APPROACH WITH FULL DOMESTIC TRAVEL RESUMING JUNE OF 2022. INTERNATIONAL AND CRUISE WISH TRAVEL IS STILL PAUSED AS OF AUGUST 31, 2023. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 84% OF WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 182. THE NUMBER OF WISHES GRANTED DURING THE YEARS ENDED AUGUST 31, 2023 AND 2022 WAS 167 AND 150, RESPECTIVELY. THE FOUNDATION CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE: THE PURPOSE OF THE EXECUTIVE COMMITTEE IS TO LEAD THE BOARD OF DIRECTORS OF MAKE-A-WISH GREATER VIRGINIA IN THE ORDERLY AND FAIR GOVERNANCE OF MAKE-A-WISH GREATER VIRGINIA BY, AMONG OTHER THINGS, ACTING ON BEHALF OF THE BOARD WITHIN THE SCOPE OF THE COMMITTEE'S AUTHORITY AND OVERSEEING THE FUNCTIONS, OPERATIONS, AND ACTIVITIES OF THE BOARD AND ITS COMMITTEES. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE BOARD CHAIR, THE VICE-CHAIR(S), THE IMMEDIATE PAST-CHAIR, THE SECRETARY AND TREASURER OF THE CORPORATION. THE BOARD MAY ALSO APPOINT ONE OR MORE ADDITIONAL DIRECTORS TO SERVE AS AT-LARGE MEMBERS OF THE EXECUTIVE COMMITTEE IN ITS DISCRETION AND FOR SUCH TERM OR TERMS AS THE BOARD SHALL DEEM APPROPRIATE. THE PRESIDENT/CEO SHALL BE A NON-VOTING EX OFFICIO MEMBER OF THE COMMITTEE, AND SHALL BE INVITED TO ATTEND ALL COMMITTEE MEETINGS EXCEPT THOSE WHERE HER/HIS POSITION OR COMPENSATION IS UNDER DISCUSSION. THE BOARD CHAIR SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. WHEN THE FULL BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE POWER AND AUTHORITY OF THE BOARD TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION, SUBJECT TO ANY PRIOR LIMITATIONS IMPOSED BY THE BOARD, THE ARTICLES OF INCORPORATION, THESE BYLAWS, OR APPLICABLE LAW. FORM 990, PART VI, SECTION B, LINE 11B 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 AND APPROVED BY THE FOUNDATION'S PRESIDENT/CEO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT"). THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE, 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 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. 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 EMPLOYEES BESIDES THE PRESIDENT & CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.