2024-07-08T16:37:17-05:00 2023-08-31 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2022-09-01 820385049 MAKE-A-WISH FOUNDATION OF OREGON MAKE 5032922280 5901 S MACADAM AVENUE 200 PORTLAND OR 97239 LAILA COOK CEO 5032922280 2024-07-08 LAILA COOK 999009999 0 GARY MCGEE P00743279 5032222515 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAILA COOK 5901 S MACADAM AVENUE 200 PORTLAND OR 97239 5010429 0 X WWW.OREGON.WISH.ORG X 1983 OR TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. SERVING CHILDREN IN OREGON AND CLARK COUNTY, WASHINGTON, THE FOUNDATION IS AN INDEPENDENT OPERATING CHAPTER OF MAKE-A-WISH FOUNDATION OF AMERICA. 16 16 21 335 0 0 4788694 4738011 0 0 14456 31782 68811 24673 4871961 4794466 1948605 2664225 0 0 1450065 1595954 0 0 862383 830764 942030 4229434 5202209 642527 -407743 4154161 4266442 331749 805563 3822412 3460879 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3912370 2664225 IT IS THE FOUNDING PRINCIPLE OF OUR MISSION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD IN OUR COMMUNITY, BETWEEN THE AGES OF 2 1/2 AND 18. A WISH COME TRUE CAN HELP GIVE LOCAL KIDS THE STRENGTH TO COMPLY WITH THEIR MEDICAL TREATMENTS, AND THE COURAGE TO FIGHT OR EVEN OVERCOME THEIR ILLNESS. EACH WISH IS AS UNIQUE AND SPECIAL AS THE CHILD. WHETHER THAT'S TO MEET THEIR FAVORITE DISNEY HEROES, EXPERIENCE THE BRIGHT LIGHTS OF BROADWAY, OR ESCAPE TO A TROPICAL PARADISE, WE STRIVE TO DELIVER HOPE DURING EXTREMELY DIFFICULT TIMES AND CREATE JOYFUL, LIFE-CHANGING EXPERIENCES FOR EVERY CHILD AND ALL WHO SUPPORT THEM IN THEIR FIGHT. IN THE LAST FISCAL YEAR, THE MAKE-A-WISH FOUNDATION OF OREGON GRANTED 270 LOCAL WISHES TO CHILDREN BATTLING CRITICAL ILLNESSES. THE COST OF WISHES GRANTED DURING THE FISCAL YEAR WAS $3,713,340. INCLUDED IN THIS AMOUNT IS $1,049,115 CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED CONTRIBUTIONS OF SERVICES OR USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR AUDITED FINANCIAL STATEMENT PURPOSES THIS AMOUNT IS INCLUDED AS CONTRIBUTION REVENUE AND DIRECT WISH COST EXPENSE. PER IRS RULES, THIS AMOUNT IS NOT INCLUDED IN THE FORM 990. THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 3912370 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X X KARA POST 5032922280 5901 S MACADAM AVENUE SUITE 200 PORTLAND OR 97239 DAN DHRUVA CHAIR 0.75 X X 0 0 0 TONY BALOW TREASURER 0.75 X X 0 0 0 MICHELLE BORKE SECRETARY 0.75 X X 0 0 0 MARK ALLEN BOARD MEMBER 0.50 X 0 0 0 PATRICK DEMARTINO BOARD MEMBER 0.50 X 0 0 0 ALIX DIXON BOARD MEMBER 0.50 X 0 0 0 RON FREY BOARD MEMBER 0.50 X 0 0 0 DAVID HEPLER BOARD MEMBER 0.50 X 0 0 0 JON LOOMIS BOARD MEMBER 0.50 X 0 0 0 DAVID METS BOARD MEMBER 0.50 X 0 0 0 PAM MUDGE BOARD MEMBER 0.50 X 0 0 0 DANNON NICHOLES BOARD MEMBER 0.50 X 0 0 0 KATE RUNDLE BOARD MEMBER 0.50 X 0 0 0 ERIN THOMPSON BOARD MEMBER 0.50 X 0 0 0 SETH TINDALL BOARD MEMBER 0.50 X 0 0 0 TRENT TYREE BOARD MEMBER 0.50 X 0 0 0 KATIE WALKER BOARD MEMBER 0.50 X 0 0 0 LAILA COOK CHIEF EXECUTIVE OFFICER 40.00 X 161298 0 16954 KARA POST VICE PRESIDENT, OPS AND FINANCE 40.00 X 27903 0 3155 189201 0 20109 1 0 1 0 0 870073 3867938 932374 4738011 31782 31782 161485 870073 192642 -31157 -31157 75762 23321 52441 52441 OTHER REVENUE 900099 3389 3389 3389 4794466 0 0 56455 2664225 2664225 282196 89146 134631 58419 1083904 558874 111174 413856 37376 25206 3060 9110 83598 48799 9328 25471 108880 57629 19957 31294 34373 34373 16911 6986 8295 1630 25565 125 25440 92810 55301 5181 32328 77160 13039 20765 43356 136032 66588 20033 49411 23771 10730 5470 7571 59858 13035 4402 42421 375732 284576 42311 48845 13854 6736 2127 4991 OTHER 50293 11375 6349 32569 EVENT EXPENSES 35671 35671 5202209 3912370 427456 862383 2009589 1430993 690992 704972 295319 292073 98958 129000 164703 125221 55681 39482 974668 1036352 28954 633570 4154161 4266442 287953 274106 39711 37838 4085 0 493619 331749 805563 X 3455565 2984081 366847 476798 3822412 3460879 4154161 4266442 -407743 46210 0 X 0 1 X 1 0 X 4091467 2908461 3475828 4788694 4738011 20002461 4091467 2908461 3475828 4788694 4738011 20002461 2239705 17762756 19547 20229 11968 14456 31782 97982 21284 21284 5015 2052 1499 1950 3389 13905 20135632 0.88220 0.90690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 5,015. 2019 AMOUNT: $ 2,052. 2020 AMOUNT: $ 1,499. 2021 AMOUNT: $ 1,950. 2022 AMOUNT: $ 3,389. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 141824 9337 151161 168463 -26639 141824 143041 25422 168463 195935 15265 68159 143041 199446 6317 9828 195935 1.00000 0 0 11793 6318 5475 152910 118903 34007 39482 DONATED GOODS AVAILABLE FOR FUTURE USE 158088 OTHER 6320 SECURITY DEPOSIT 13401 RIGHT-OF-USE ASSETS - OPERATING 452816 RIGHT-OF-USE ASSETS - FINANCE 2945 633570 LEASE LIABILITY - OPERATING 490674 LEASE LIABILITY - FINANCING 2945 493619 X 5905954 46210 1100949 1147159 4758795 35671 35671 4794466 6267487 1100949 1100949 5166538 35671 35671 5202209 PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO SUPPORT AND ASSIST THE MAKE-A-WISH FOUNDATION OF OREGON'S MISSION BY PROVIDING SUPPLEMENTAL FUNDING FOR EXPANDING OPERATIONS AND WISH DELIVERY. FIVE PERCENT OF THE AGGREGATE BALANCE OF THE ENDOWMENT FUND (CALCULATED BASED ON THE ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED) MAY BE EXPENDED ANNUALLY AS DIRECTED BY THE BOARD OF DIRECTORS, IN ACCORDANCE WITH THE FOUNDATION'S INVESTMENT AND ENDOWMENT POLICIES. DONOR DESIGNATED FUNDS SHALL ONLY BE USED IN ACCORDANCE WITH THE DONOR'S STATED PURPOSE FOR SUCH FUNDS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND OREGON TAXES UNDER THE PROVISION OF THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 65 OF THE OREGON REVISED STATUTES. 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 35,671. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST REVENUES IN THE FINANCIAL STATEMENTS 35,671. WISH BALL 1031558 870073 161485 58837 326 133479 1031558 870073 161485 58837 326 133479 192642 -31157 75762 1000 21763 558 0 75762 1000 21763 558 23321 52441 OR 1 0 0 0 1.00000 FLETCHER JOHNSON 5901 S MACADAM AVENUE SUITE 200 PORTLAND OR 97239 0 FLETCHER JOHNSON 1227 DIRECTED AND MANAGED ONE ANNUAL RAFFLE. X 0 1 CHILDREN WISHES 270 1865461 798764 FAIR MARKET VALUE TRAVEL, EQUIPMENT, ELECTRONICS AND OTHER MISCELLANEOUS COSTS OF WISHES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF OREGON 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 WISH MANAGER AND ARE APPROVED BY THE DIRECTOR OR CEO UP TO $15,000. WISHES THAT ARE EXPECTED TO COST MORE THAN $15,000 REQUIRE APPROVAL FROM THE CHAPTER'S WISH-GRANTING COMMITTEE. WISHES COSTING MORE THAN $20,000 REQUIRE FULL BOARD APPROVAL. 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 0 0 LAILA COOK CHIEF EXECUTIVE OFFICER 161298 0 0 0 0 0 10149 0 6805 0 178252 0 0 0 X WISH ITEMS 344 805889 MARKET PRICES X AUCTION ITEMS 46 126485 FMV 0 1 1 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: THE FOUNDATION USES A THIRD PARTY TO SELL DONATED VEHICLES. HOWEVER, DURING THE FISCAL YEAR ENDED AUGUST 31, 2023, THE FOUNDATION DID NOT RECEIVE NOR SELL ANY DONATED VEHICLES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. THE FORM IS REVIEWED BY MANAGEMENT, AND THE FINANCE AND INTERNAL CONTROLS COMMITTEE OF THE MAKE-A-WISH FOUNDATION OF OREGON. A FULL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST DISCLOSURE FORM IS SIGNED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS, ALL OFFICERS, AND EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE COMPENSATION FOR THE CEO. THEY REVIEW AND DISCUSS INDEPENDENT WAGE AND COMPENSATION STUDIES. DOCUMENTATION OF THE CEO'S ANNUAL REVIEW AND FINAL COMPENSATION AGREEMENT IS MAINTAINED IN HER PERSONNEL FILE. THE REVIEW PROCESS FOR ALL OTHER KEY EMPLOYEES IS OVERSEEN BY THE CEO. THE CEO EVALUATES THE INDIVIDUAL'S PERFORMANCE. SHE ALSO COLLECTS PERFORMANCE EVALUATION DATA FROM THE INDIVIDUAL'S SUBORDINATES AND PEERS. COMPENSATION IS BASED ON PERFORMANCE, MAKE-A-WISH FOUNDATION OF AMERICA'S WAGE STUDIES, AND LOCAL NONPROFIT WAGE STUDIES. THE RESULTS OF ANNUAL REVIEWS AND RESULTING COMPENSATION LEVELS ARE DOCUMENTED IN THE INDIVIDUAL'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE MAKE-A-WISH FOUNDATION OF OREGON WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.