2024-03-15T16:28:32-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 222710919 MAKE-A-WISH FOUNDATION OF CONNECTICUT INC MAKE 2032619044 56 COMMERCE DRIVE TRUMBULL CT 06611 PAMELA KEOUGH PRESIDENT & CEO 2032619044 2024-03-14 1 PAMELA KEOUGH XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-03-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAMELA KEOUGH 56 COMMERCE DRIVE TRUMBULL CT 06611 7698156 0 X CT.WISH.ORG X 1986 CT TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 23 23 24 300 0 0 5702981 6005012 900 0 495741 -75591 -36906 -6282 6162716 5923139 1859864 2523767 0 0 1796985 2043427 0 34637 1145042 1325475 1510250 4982324 6112081 1180392 -188942 14322797 14057681 2593258 2644982 11729539 11412699 X THE MAKE-A-WISH FOUNDATION OF CONNECTICUT CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4313032 2523767 0 SEE SCHEDULE O. 4313032 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 24 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CT X PAMELA KEOUGH 2032619044 56 COMMERCE DRIVE TRUMBULL CT 06611 TRACEY YURKO CHAIR 3.00 X X 0 0 0 PAUL STEVELMAN VICE CHAIR 2.00 X X 0 0 0 TARA CARRARO VICE CHAIR (THRU 10/22) 2.00 X X 0 0 0 KIM ANDERSON TREASURER 3.00 X X 0 0 0 WILLIAM FEHER TREASURER (THRU 2/23) 3.00 X X 0 0 0 JEFFREY FUHRMAN SECRETARY 2.00 X X 0 0 0 STEVEN BROWN DIRECTOR 1.00 X 0 0 0 MICHAEL DAGLIO DIRECTOR 1.00 X 0 0 0 ALYSSA HARVEY DAWSON DIRECTOR 1.00 X 0 0 0 ROBIN HAYES DIRECTOR 1.00 X 0 0 0 THOMAS JANKOVICH DIRECTOR 1.00 X 0 0 0 DR KERRY MOSS DIRECTOR 2.00 X 0 0 0 JOHN PAPA DIRECTOR 1.00 X 0 0 0 REGINA RUSH-KITTLE DIRECTOR 1.00 X 0 0 0 ROBYN WHITTINGHAM DIRECTOR 2.00 X 0 0 0 STEVE WOLOWITZ DIRECTOR 2.00 X 0 0 0 DEAN KIMBER DIRECTOR 2.00 X 0 0 0 KIMBERLY LUMIA DIRECTOR 2.00 X 0 0 0 MELISSA SKOTTEGAARD DIRECTOR 1.00 X 0 0 0 NIALL BYRNE DIRECTOR 2.00 X 0 0 0 ANNE TSENG DIRECTOR 1.00 X 0 0 0 ANDREW PHILLIP DIRECTOR 2.00 X 0 0 0 SONJA NARCISSE DIRECTOR 1.00 X 0 0 0 SHERRI DAVIS-GOOGE DIRECTOR 1.00 X 0 0 0 BROOKS BORCHERDING DIRECTOR 1.00 X 0 0 0 SARAH CUMMINS DIRECTOR (THRU 2/23) 1.00 X 0 0 0 MICHELLE WILSON DIRECTOR (THRU 12/22) 1.00 X 0 0 0 PAMELA KEOUGH PRESIDENT AND CEO 40.00 X 222398 0 25250 TARA NAVARA CHIEF DEVELOPMENT OFFICER 40.00 X 154000 0 5751 CATHY LAPORTA CHIEF OPERATING OFFICER 40.00 X 122822 0 12120 KIM PUGH MAJOR GIFTS OFFICER 40.00 X 119482 0 12359 KIMBERLY SMITH DR OF CORP AND COMMUNITY GIVING 40.00 X 100348 0 17093 719050 0 72573 5 0 1 0 0 722 945209 288628 4770453 1441792 6005012 172859 172859 1138604 100000 1133751 353303 4853 -253303 -248450 -248450 280976 945209 287963 -6987 -6987 OTHER REVENUE 900099 705 705 705 5923139 0 0 -81873 2523767 2523767 418091 229532 57697 130862 1378091 756572 190176 431343 40516 22243 5591 12682 65949 36206 9101 20642 140780 77288 19428 44064 36766 4333 8518 23915 79777 3384 74463 1930 34637 34637 37716 37716 155996 55836 71278 28882 3971 756 3215 243061 123368 22184 97509 64062 17389 25093 21580 106177 58292 14652 33233 22513 3753 15361 3399 73062 15675 13194 44193 68552 37635 9460 21457 187275 102814 25844 58617 5712 644 4702 366 CHAPTER DUES 348432 243902 48781 55749 MERCHANT FEES 38449 38449 BAD DEBT EXPENSE 36500 36500 MEMBERSHIP DUES 2229 399 12 1818 6112081 4313032 654007 1145042 349505 213094 560930 902417 1867347 836018 809 4096 173186 214607 7839146 510083 7357447 7329063 3755214 4263539 255072 298134 14322797 14057681 356096 384155 11145 54162 2174842 2081060 51175 125605 2593258 2644982 X 10264268 10051485 1465271 1361214 11729539 11412699 14322797 14057681 X -188942 133912 -272868 11058 X 0 1 X 1 0 X 4812426 5394431 5258560 5702981 6005012 27173410 4812426 5394431 5258560 5702981 6005012 27173410 761228 26412182 293805 240040 201538 322889 172859 1231131 413599 248506 102336 237957 281681 1284079 29688620 3300 0.88960 0.86590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 413,599. 2019 AMOUNT: $ 248,506. 2020 AMOUNT: $ 102,336. 2021 AMOUNT: $ 237,957. 2022 AMOUNT: $ 280,976. OTHER - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 705. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 461099 28192 20000 469291 519320 -48222 9999 461099 467136 52184 519320 429471 37665 467136 410783 18688 429471 0.00000 0.62927 0.37073 0 0 1367449 1367449 6130756 368758 5761998 234929 141325 93604 106012 106012 7329063 DUE TO NATIONAL 5643 DUE TO OTHER CHAPTERS 82595 LEASE LIABILITY - OPERATING 37367 125605 X 6723825 133912 686445 11058 831415 5892410 37716 -6987 30729 5923139 7040665 959313 6987 966300 6074365 37716 37716 6112081 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED TO INVESTMENTS IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT ANY WISH-GRANTING ACTIVITIES OF THE FOUNDATION. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CONNECTICUT TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) 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 CONNECTICUT JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST 11,058. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -6,987. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 6,987. X X X X X X X 1 RACHEL'S GRANT CONSULTING 206 SPRING STREET APT 6 NAUGATUCK CT 06770 GRANT WRITING 0 1227446 20336 1207110 1227446 20336 1207110 CT WISH NIGHT 718158 584821 133337 2195 1633 56064 31752 41693 EVENING OF WISHES GALA 355273 226028 129245 122519 5434 1292 4 152754 134360 18394 750 2021 10705 300 11605 1226185 945209 280976 750 4216 134857 61498 32052 54590 287963 -6987 1 WISHES GRANTED 232 360062 2163705 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 PAMELA KEOUGH PRESIDENT AND CEO 201309 0 21089 0 0 0 8540 0 16710 0 247648 0 0 0 TARA NAVARA CHIEF DEVELOPMENT OFFICER 142861 0 11139 0 0 0 5200 0 551 0 159751 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED A NON-FIXED BONUS TO THE PRESIDENT/CEO, THE CHIEF DEVELOPMENT OFFICER, AND THE REST OF THE STAFF. THE BONUS GIVEN IS CALCULATED USING A FORMULA BASED ON OVERALL PERFORMANCE OF THE ORGANIZATION IN MEETING ITS VARIOUS STATED GOALS. THE BONUS WAS AT THE DISCRETION OF THE BOARD. X WISH-RELATED 386 1122984 FMV X OTHER 4 270201 FMV X SPECIAL EVENTS 5 48607 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, DESCRIPTION OF PROGRAM SERVICE: 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 CONNECTICUT GRANTED 232 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,977,245. OF THIS AMOUNT, $665,147 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 81% OF WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 231. THE NUMBER OF WISHES GRANTED DURING THE YEARS ENDED AUGUST 31, 2023 AND 2022 WAS 232 AND 185, 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 THE EXECUTIVE COMMITTEE SHALL BE COMPRISED OF THE BOARD CHAIRMAN, VICE-CHAIRMAN, TREASURER, AND SECRETARY, THE CHAIR OF THE NOMINATING AND GOVERNANCE COMMITTEE, AS WELL AS SUCH ADDITIONAL BOARD MEMBERS AS THE BOARD MAY APPOINT. THE CHAIRMAN OF THE BOARD CHAIRS THE COMMITTEE, AND THE PRESIDENT AND CEO, OR ANY MAKE-A-WISH STAFF AS REQUESTED, SERVES AS STAFF TO THE COMMITTEE. THE EXECUTIVE COMMITTEE IS EMPOWERED TO EXERCISE THE FULL POWER OF THE BOARD OF DIRECTORS AS TO ROUTINE MATTERS AT TIMES WHEN THE BOARD IS NOT IN SESSION. THE EXECUTIVE COMMITTEE MUST ACT BY A QUORUM UNLESS OTHER PROVISIONS ARE EXPRESSLY MADE, AND MAY NOT TAKE EXTRAORDINARY ACTION ON ITS OWN DISCRETION. THE FULL BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING DECISIONS MADE BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE OF THE BOARD SHALL ALSO BE RESPONSIBLE FOR THE REVIEW AND RECOMMENDATION OF THE PRESIDENT AND CEO'S COMPENSATION AS WELL AS OF OTHER KEY EMPLOYEES. THE BOARD OF DIRECTORS, UPON THE EXECUTIVE COMMITTEE'S RECOMMENDATION, WILL ANNUALLY APPROVE THE PRESIDENT/CEO COMPENSATION ON AN ANNUAL BASIS. 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 BY THE FOUNDATION'S PRESIDENT/CEO AND EXECUTIVE COMMITTEE. A COPY OF THE COMPLETE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR APPROVAL 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 PRESIDENT/CEO IF FROM STAFF 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 FOR 2021 COMPENSATION, 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 THE MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION 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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. 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. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 11,058.