2024-04-29T12:17:41-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 640730362 MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED MAKE 6013669474 607 HIGHLAND COLONY PARKWAY 100 RIDGELAND MS 39157 ALLISON TYLER PRESIDENT & CEO 6013669474 2024-04-26 1 ALLISON TYLER XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALLISON TYLER 607 HIGHLAND COLONY PARKWAY 100 RIDGELAND MS 39157 3490167 0 X WWW.MS.WISH.ORG X 1986 MS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 25 25 14 302 0 0 2764119 2826546 500 300 17 42088 155038 501610 2919674 3370544 932636 1265408 0 0 693149 795402 0 0 407363 419122 524811 2044907 2585621 874767 784923 2903682 4009872 199660 527497 2704022 3482375 X THE MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED (THE FOUNDATION) IS A MISSISSIPPI NONPROFIT CORPORATION, ORGANIZED FOR THE PURPOSE OF CREATING LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1976832 1265408 300 SEE SCHEDULE O. 1976832 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 11 0 1 14 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MS X NIKKI SMITH 6013669474 607 HIGHLAND COLONY PARKWAY 100 RIDGELAND MS 39157 MICHAEL USHER CHAIR 2.00 X X 0 0 0 SUNNY DESAI PAST CHAIR 2.00 X X 0 0 0 JOSH SMITH TREASURER 2.00 X X 0 0 0 LINDSAY VARNADOE SECRETARY 2.00 X X 0 0 0 JEREMY NELSON DIRECTOR 2.00 X 0 0 0 MICHELLE GILICH DIRECTOR 2.00 X 0 0 0 JEFF COX DIRECTOR 2.00 X 0 0 0 CRAIG PETERHANSEN DIRECTOR 2.00 X 0 0 0 KIRBY BOTELER DIRECTOR 2.00 X 0 0 0 SPENCER SULLIVAN DIRECTOR 2.00 X 0 0 0 JILL DALE DIRECTOR 2.00 X 0 0 0 TONDRA HALL DIRECTOR 2.00 X 0 0 0 JASMINE SANDHU DIRECTOR 2.00 X 0 0 0 STEPHEN KENNEDY DIRECTOR 2.00 X 0 0 0 JERRY SULLIVAN DIRECTOR 2.00 X 0 0 0 BENJE BAILEY DIRECTOR 2.00 X 0 0 0 MICHAEL ROZIER DIRECTOR 2.00 X 0 0 0 CHRIS ESPY DIRECTOR 2.00 X 0 0 0 LEE MITCHELL DIRECTOR 2.00 X 0 0 0 LANDRY ADKINS DIRECTOR 2.00 X 0 0 0 MICHAEL ADCOCK DIRECTOR 2.00 X 0 0 0 JAY KNIGHT DIRECTOR 2.00 X 0 0 0 WILL VAN KIRK DIRECTOR 2.00 X 0 0 0 SOPHIE LAMPTON DIRECTOR 2.00 X 0 0 0 MICHAEL HILL DIRECTOR 2.00 X 0 0 0 KATIE FEIBELMAN DIRECTOR (THRU 1/26/23) 2.00 X 0 0 0 ALLISON TYLER PRESIDENT AND CEO 40.00 X 152123 0 4277 152123 0 4277 1 0 1 0 0 481 845788 1980277 419416 2826546 WISH ASSIST FEE 900099 300 300 300 42088 42088 621233 845788 119623 501610 501610 3370544 300 0 543698 1265408 1265408 240695 139603 36104 64988 440358 258078 62716 119564 6889 4041 977 1871 59842 35195 8573 16074 47618 27809 6905 12904 4449 4449 10691 3956 6735 500 500 74601 41770 7694 25137 14108 925 10405 2778 84510 49284 12358 22868 25987 6310 4353 15324 36480 5324 10496 20660 1901 1110 276 515 1624 949 235 440 NATIONAL DUES 229996 134318 33349 62329 MERCHANT AND BANK FEES 23989 359 89 23541 MISCELLANEOUS 14857 2037 2358 10462 MEMBERSHIP DUES 1118 356 89 673 2585621 1976832 201426 407363 2529165 1095029 45603 993834 228486 347136 33120 31109 64509 17976 29872 28974 2799 898 1175471 0 348419 2903682 4009872 155189 144198 44471 383299 199660 527497 X 2418705 3161128 285317 321247 2704022 3482375 2903682 4009872 784923 -952 -5618 0 X 0 1 X 1 0 X 2182262 1500525 2334445 2764119 2826546 11607897 2182262 1500525 2334445 2764119 2826546 11607897 331069 11276828 222 36 20 17 42088 42383 88084 56216 103559 304476 621233 1173568 12823848 1529 0.87940 0.91060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING AND OTHER INCOME - 2018 AMOUNT: $ 87,925. 2019 AMOUNT: $ 56,216. 2020 AMOUNT: $ 103,559. 2021 AMOUNT: $ 304,476. 2022 AMOUNT: $ 621,233. OTHER REVENUE - 2018 AMOUNT: $ 159. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29872 28974 898 898 RIGHT-OF-USE ASSETS - OPERATING 338418 RIGHT-OF-USE ASSETS - FINANCE 10001 348419 DUE TO NATIONAL 4562 DUE TO OTHER CHAPTERS 14761 LEASE LIABILITY - OPERATING 350464 LEASE LIABILITY - FINANCING 13512 383299 X 3561500 -952 191908 190956 3370544 0 3370544 2783147 197526 197526 2585621 0 2585621 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND MISSISSIPPI TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE 501(C)(3) AND MISSISSIPPI TAX PROVISIONS. 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. EVENING OF WISHES GALA 398691 358791 39900 29866 350 5188 WAWS 181312 167181 14131 131 1800 8082 1974 3087 11 887018 319816 567202 4382 40856 4945 4441 14521 1467021 845788 621233 4513 42656 42893 6765 22796 119623 501610 1 WISHES GRANTED 134 806990 458418 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE ORGANZIZATION 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 ORGANZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, HOWEVER, CASH ASSISTANCE IN THE FORM OF PREPAID CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (I.E. MEALS, TIPS, GAS, ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE PREPAID CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE OF THE FUNDS. ANY UNUSED FUNDS AT THE END OF THE TRIP REVERT BACK TO THE ORGANIZATION. X X X 0 0 0 0 0 0 0 1 0 ALLISON TYLER PRESIDENT AND CEO 140123 0 12000 0 0 0 3042 0 1235 0 156400 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINES THE BONUS AMOUNT OF THE CEO BASED ON CHAPTER PERFORMANCE. THE PERCENTAGE IS AT THEIR DISCRETION. X WISH ITEMS 101 419416 COST/SELLING PRICE 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 THE MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A CRITICAL MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS TO VISIT A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. THE MAKE-A-WISH FOUNDATION OF MISSISSIPPI CHARTERED HAS GRANTED 134 WISHES IN FISCAL YEAR 2023. TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $1,462,934. OF THIS AMOUNT, $656,825 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 EXPENSES. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $180,794 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD. THE EXECUTIVE COMMITTEE'S ROLE IS TO PLAN FOR THE WORK OF THE BOARD AND DELEGATE BOARD WORK TO BOARD STANDING COMMITTEES; TO MONITOR AND EVALUATE BOARD OPERATIONS; TO TAKE REQUIRED ACTION ON ROUTINE OR EMERGENCY MATTERS, WITH THE DELEGATED POWERS AND AUTHORITIES OF THE FULL BOARD, WHEN THE BOARD IS NOT IN SESSION. THE FULL BOARD MUST BE INFORMED OF AND RATIFY ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE. 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. THE FORM 990 WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO ALL VOTING BOARD MEMBERS 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 MANAGER 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 CONFLICT 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 15A FOR 2022 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 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. 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 C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.