2024-07-11T15:19:27-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 222755963 MAKE-A-WISH FOUNDATION OF PHILADELPHIA DELAWARE AND SUSQUEHANNA VALLEY MAKE 2156549355 FIVE VALLEY SQ 210 BLUE BELL PA 19422 JENNIFER DAVIS PRESIDENT & CEO 2156549355 2024-07-10 1 JENNIFER DAVIS XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-07-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER DAVIS FIVE VALLEY SQ 210 BLUE BELL PA 19422 9555615 0 X PHILADESV.WISH.ORG X 1986 PA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 27 200 0 0 6068267 6281359 2850 5800 -55576 140078 -39023 -22526 5976518 6404711 2013340 3194163 0 0 1830989 2250143 0 0 1029989 792831 984671 4637160 6428977 1339358 -24266 5206932 5397776 689490 759439 4517442 4638337 X THE MAKE-A-WISH FOUNDATION OF PHILADEPHIA, DELAWARE & SUSQUEHANNA VALLEY CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4679576 3194163 5800 SEE SCHEDULE O 4679576 1 1 0 0 0 0 0 0 0 0 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 13 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 21 21 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA DE X X JENNIFER DAVIS 2156549355 FIVE VALLEY SQ 210 BLUE BELL PA 19422 JENNIFER DAVIS PRESIDENT/CEO 37.50 X 293847 0 10233 CARA FELDMAN VP DEVELOPMENT 37.50 X 163810 0 11733 KAREN TRATEN SR. DIRECTOR OF DEVELOPMENT 37.50 X 133562 0 17405 JOSEPH LYNCH DIRECTOR OF MAJOR GIFTS 37.50 X 116391 0 6672 LUKE MCKETTA VP MISSION DELIVERY 37.50 X 88971 0 5104 BARRY SMITH CHAIRMAN 2.00 X X 0 0 0 LINDA BELFUS VICE CHAIR 2.00 X X 0 0 0 PAUL ROVNER TREASURER 2.00 X X 0 0 0 VIRGINIA CALEGA SECRETARY 2.00 X X 0 0 0 KARA TUCKER DIRECTOR 1.00 X 0 0 0 CHRISTOPHER KELLY DIRECTOR 1.00 X 0 0 0 DEBORAH SESOK-PIZZINI DIRECTOR 1.00 X 0 0 0 CINDY REISS-CLARK DIRECTOR 1.00 X 0 0 0 SUSAN ARTHUR DIRECTOR 1.00 X 0 0 0 MATTHEW BAYLEY DIRECTOR 1.00 X 0 0 0 MEGAN BRODY DIRECTOR 1.00 X 0 0 0 GARY CAMP DIRECTOR 1.00 X 0 0 0 ROB CRONER DIRECTOR 1.00 X 0 0 0 ED DEANGELIS DIRECTOR 1.00 X 0 0 0 CINDY BO DIRECTOR 1.00 X 0 0 0 STEPHANIE FELGOISE DIRECTOR 1.00 X 0 0 0 KIMBERLY GREBE DIRECTOR 1.00 X 0 0 0 MARK HACKETT DIRECTOR 1.00 X 0 0 0 ALEXA HOGARTY DIRECTOR 1.00 X 0 0 0 BRUCE FELL DIRECTOR 1.00 X 0 0 0 NANCY MCNAMARA DIRECTOR 1.00 X 0 0 0 SAM HONG DIRECTOR (THRU 3/10/2023) 1.00 X 0 0 0 RONALD PIROLLO DIRECTOR (THRU 3/30/2023) 1.00 X 0 0 0 796581 0 51147 4 0 1 0 0 22112 1081536 5177711 1256551 6281359 WISH ASSIST FEE 900099 5800 5800 5800 122483 122483 3083281 3064405 1281 18876 -1281 17595 17595 62692 1081536 85218 -22526 -22526 6404711 5800 0 117552 3194163 3194163 435156 195820 78328 161008 1507270 678271 271309 557690 30371 13667 5467 11237 137395 61828 24731 50836 139951 62978 25191 51782 52354 5377 40049 6928 37094 37094 82967 82967 5115 5115 7312 70 7232 10 64 64 68115 24057 18772 25286 38329 23002 5666 9661 108255 48715 19486 40054 18575 1580 9071 7924 14421 218 9666 4537 273 123 49 101 58641 26389 10555 21697 CHAPTER DUES 490455 343318 68664 78473 MERCHANT FEES 2151 2151 MEMBERSHIP DUES 550 550 6428977 4679576 719412 1029989 278263 59285 1799065 1393304 241792 486277 1868 2237 200 24915 98774 62616 295670 218042 117329 77628 2583590 2979036 86051 312478 5206932 5397776 513741 413379 7472 14341 168277 331719 689490 759439 X 4275437 4265959 242005 372378 4517442 4638337 5206932 5397776 X -24266 126661 18261 239 X 0 1 X 1 0 X 5528706 4259521 4050617 6068267 6281359 26188470 5528706 4259521 4050617 6068267 6281359 26188470 26188470 45379 38115 23289 29348 122483 258614 97316 40265 8481 11195 62692 219949 26667033 20100 0.98210 0.98190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 97,316. 2019 AMOUNT: $ 40,265. 2020 AMOUNT: $ 8,481. 2021 AMOUNT: $ 10,680. 2022 AMOUNT: $ 62,692. OTHER REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 515. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 197839 145288 52551 97831 72754 25077 77628 DUE FROM OTHER CHAPTERS 16954 DUE FROM NATIONAL 96923 SECURITY DEPOSITS 5742 SPLIT INTEREST AGREEMENTS 3316 RIGHT-OF-USE ASSETS - OPERATING 183475 RIGHT-OF-USE ASSETS - FINANCING 6068 312478 DUE TO NATIONAL 5278 DUE TO OTHER CHAPTERS 55541 LEASE LIABILITY-OPERATING 264729 LEASE LIABILITY-FINANCING 6171 331719 X 7134437 126661 585415 239 712315 6422122 5115 -22526 -17411 6404711 7013542 567154 22526 589680 6423862 5115 5115 6428977 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND PENNSYLVANIA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). 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 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST AGREEMENTS 239. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -22,526. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 22,526. CONVOY 523869 514203 9666 1868 703 645 20875 CELEBRATION OF WISHES 207220 207220 2483 6 413139 360113 53026 23131 0 3540 13547 394 18032 1144228 1081536 62692 23131 5408 14250 1039 41390 85218 -22526 1 WISHES GRANTED 330 403365 2790798 FMV TRAVEL, M&E AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEETS 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 X 0 0 0 0 0 0 0 1 0 JENNIFER DAVIS PRESIDENT/CEO 262500 0 31347 0 0 0 10233 0 0 0 304080 0 0 0 CARA FELDMAN VP DEVELOPMENT 145000 0 18810 0 0 0 5877 0 5856 0 175543 0 0 0 KAREN TRATEN SR. DIRECTOR OF DEVELOPMENT 119725 0 13837 0 0 0 4853 0 12552 0 150967 0 0 0 PART I, LINE 7 BONUSES ARE DETERMINED BY THE BOARD OF DIRECTORS BASED ON GOALS MET. X 3 23500 FMV X WISH-RELATED 371 1233051 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 PA, DELAWARE & SUSQUEHANNA VALLEY GRANTED 330 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $5,246,730. OF THIS AMOUNT, $567,154 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. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY POWER OR AUTHORITY TO: (1) EFFECTUATE A FUNDAMENTAL TRANSACTION; (2) APPOINT MEMBERS OF THE BOARD OF DIRECTORS; (3) AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS THAT BY ITS TERMS IS AMENDABLE OR REPEALABLE ONLY BY THE BOARD OF DIRECTORS; AND (4) ACT ON MATTERS COMMITTED BY THESE BYLAWS OR A RESOLUTION OF THE BOARD OF DIRECTORS EXCLUSIVELY TO ANOTHER COMMITTEE OF THE BOARD OF DIRECTORS OR MATTERS SPECIFICALLY REQUIRING THE UNANIMOUS APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 THE NATIONAL OFFICE REQUIRES CHARTERS TO BE WRITTEN AND OBSERVED FOR STANDING COMMITTEES SUCH AS THE EXECUTIVE COMMITTEE AND THE FINANCE, AUDIT, AND INVESTMENT COMMITTEE. CHAPTER CONFERRED WITH NATIONAL TO CONSTRUCT CHARTERS FOR THESE TWO STANDING COMMITTEES, WHICH WERE CIRCULATED TO THE BOARD FOR INPUT AND REVIEW IN ADVANCE OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS OF THE MAKE-A-WISH FOUNDATION OF PHILADELPHIA, DELAWARE & SUSQUEHANNA VALLEY HAS A FINANCE AND AUDIT COMMITTEE. THE COMMITTEE REVIEWS, DISCUSSES AND COMMENTS ON THE FORM 990 PRIOR TO SUBMISSION TO THE IRS. ONCE THEY ARE SATISFIED ALL INFORMATION IS REPORTED PROPERLY, THE FORM 990 IS THEN DISTRIBUTED TO THE ENTIRE BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. 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 PRESIDENT/CEO IF FROM ALL EMPLOYEES AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT/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 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 15 THE PRESIDENT/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 BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED, (B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. ALL SALARY DECISIONS ARE DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THESE PROCESSESS WERE COMPLETED DURING FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS 239.