2024-05-21T18:27:50-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 880371088 MAKE-A-WISH FOUNDATION OF SOUTHERN NEVADA INC MAKE 7022129474 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 SCOTT ROSENZWEIG PRESIDENT & CEO 7022129474 2024-05-21 1 SCOTT ROSENZWEIG XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT ROSENZWEIG 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 5488120 0 X WISH.ORG/SNV X 1996 NV TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 18 18 27 93 0 0 3450289 4314026 7075 12450 169840 170796 -61419 31731 3565785 4529003 912048 1814984 0 0 1479478 1569056 7200 29103 465932 718009 823546 3116735 4236689 449050 292314 5756931 5949163 508888 369576 5248043 5579587 X THE MAKE-A-WISH FOUNDATION OF SOUTHERN NEVADA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3186656 1814984 12450 SEE SCHEDULE O. 3186656 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BARBARA TAPP 7022129474 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 HEATHER HARRIS CHAIR 2.00 X X 0 0 0 KEITH HANSON VICE CHAIR 2.00 X X 0 0 0 RICHARD JUSTIANA TREASURER 2.00 X X 0 0 0 JODIE SACCO SECRETARY 2.00 X X 0 0 0 TOM BURNS PAST CHAIR 2.00 X X 0 0 0 MELISSA AKKAWAY DIRECTOR 2.00 X 0 0 0 WASEEM ALHUSHKI DIRECTOR 2.00 X 0 0 0 JACOB BUNDICK DIRECTOR 2.00 X 0 0 0 KRISTINE CREEL DIRECTOR 2.00 X 0 0 0 TOM EVANS DIRECTOR 2.00 X 0 0 0 PHIL FORTINO DIRECTOR 2.00 X 0 0 0 SASHA LARKIN DIRECTOR 2.00 X 0 0 0 LORRAINE MARSHALL DIRECTOR (THRU 11/21/22) 2.00 X 0 0 0 ANITA POMERANTZ DIRECTOR 2.00 X 0 0 0 TRAVIS SCRIBNER DIRECTOR 2.00 X 0 0 0 DAN SMITHMAN DIRECTOR 2.00 X 0 0 0 STEVE SHAUER DIRECTOR 2.00 X 0 0 0 JEANETTE SCHNEIDER DIRECTOR 2.00 X 0 0 0 DAVID NAVARRO DIRECTOR 2.00 X 0 0 0 SCOTT ROSENZWEIG PRESIDENT & CEO 40.00 X 203889 0 17937 BARBARA TAPP CHIEF OPERATING OFFICER 40.00 X 165423 0 11725 CSILLA MARCELLO VICTOR DIR, CORPORATE PARTNERSHIPS 40.00 X 109136 0 9003 478448 0 38665 3 0 1 0 0 916787 3397239 572628 4314026 WISH ASSIST FEE 900099 12450 12450 12450 103129 103129 843136 775469 67667 67667 67667 159429 916787 183648 -24219 -24219 55950 0 55950 55950 4529003 12450 0 202527 1814984 1814984 310556 192516 60974 57066 1073905 666688 204408 202809 22309 13606 6543 2160 51257 32360 12345 6552 111029 67500 23796 19733 45020 45020 29103 29103 27304 27304 153465 57387 73273 22805 40626 20950 19676 113446 59155 22554 31737 42145 23103 15124 3918 1800 221 1532 47 28413 8624 17784 2005 31075 1211 24373 5491 263 166 62 35 24248 15273 5737 3238 CHAPTER DUES 302763 211934 42387 48442 MERCHANT FEES 10904 10904 MEMBERSHIP DUES 2074 978 885 211 4236689 3186656 584101 465932 287893 346757 342149 401936 900457 798630 4204 335 119032 109078 194684 152435 65494 42249 3961567 4141451 76135 108727 5756931 5949163 459330 320818 9100 49558 39658 508888 369576 X 4345957 4788693 902086 790894 5248043 5579587 5756931 5949163 292314 196327 -157097 0 X 0 1 X 1 0 X 3171774 3086686 2969358 3450289 4314026 16992133 3171774 3086686 2969358 3450289 4314026 16992133 1308487 15683646 80633 63946 78895 167076 103129 493679 322461 134840 11978 319234 215379 1003892 18489704 33875 0.84820 0.82060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 175,825. 2019 AMOUNT: $ 74,940. 2020 AMOUNT: $ 11,978. 2021 AMOUNT: $ 230,644. 2022 AMOUNT: $ 159,429. GROSS GAMING REVENUE - 2018 AMOUNT: $ 146,328. 2019 AMOUNT: $ 59,900. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 88,590. 2022 AMOUNT: $ 55,950. OTHER INCOME - 2018 AMOUNT: $ 308. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 194684 152435 42249 42249 DUE TO NATIONAL 4650 DUE TO OTHER CHAPTERS 28979 LEASE LIABILITY - OPERATING 5316 LEASE LIABILITY - OPERATING 713 39658 X 5217992 196327 495747 692074 4525918 27304 -24219 3085 4529003 4886448 652844 24219 677063 4209385 27304 27304 4236689 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEVADA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE NEVADA 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 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 -24,219. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 24,219. X X 1 MICHELLE WILLIAMS 701 CHADSWORTH AVENUE SEFFNER FL 33584 GRANT WRITER 0 120885 7700 113185 FREEWILL CO 300 W 57TH ST 40TH FLOOR NEW YORK NV 10019 FACILITATE PLANNED GIVING THROUGH WILLS, BEQUESTS, QCDS, RMD 0 0 16403 0 120885 24103 113185 NV FASHION LUNCHEON 782586 708324 74262 43383 18842 7724 5500 WALK FOR WISHES 182560 133902 48658 8557 17014 2124 19250 16725 3 111070 74561 36509 3170 8104 9067 156 24032 1076216 916787 159429 55110 25118 30033 27130 46257 183648 -24219 55950 1 0.95000 55950 55950 NV 1 0 0 0 0.00000 1.00000 BARBARA TAPP 9950 COVINGTON CROSS DR LAS VEGAS NV 89144 0 SHEILA MARCELLO VICTOR DIRECTOR OF 1839 OVERSEE RAFFLE ADMINISTRATION X 1 55950 1 WISHES GRANTED 174 284005 1530979 FMV TRAVEL, M&E AND 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 X 0 0 0 0 0 0 0 1 0 SCOTT ROSENZWEIG PRESIDENT & CEO 143908 0 59450 0 531 0 8634 0 9303 0 221826 0 0 0 BARBARA TAPP CHIEF OPERATING OFFICER 120499 0 44924 0 0 0 6735 0 4990 0 177148 0 0 0 PART I, LINE 7 IN CALENDAR YEAR 2022, THE CEO EARNED BOTH A 2ND HALF OF FY21 ORGANIZATIONAL BONUS PAYOUT EARNED DURING HIS INTERIM CEO AND PRIOR JOB TITLES (HE STARTED AS CEO IN OCTOBER 2021, START OF FY22). AT THE END OF FY22, THE EXECUTIVE COMMITTEE REVIEWED HIS PERFORMANCE ALONG WITH CHAPTER BENCHMARKS AND AWARDED THE FULL 20% BONUS APPLICABLE PER THE CEO CONTRACT SIGNED 10/11/2021. IN JULY 2023, THE EXECUTIVE COMMITTEE ALSO VOTED TO MOVE THE COO TO CONTRACT (EFFECTIVE 9/11/2023 - FOR FY24). X WISH RELATED 173 512488 FMV X SPECIAL EVENTS 53 57891 FMV X OTHER 1 2249 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS 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 SOUTHERN NEVADA GRANTED 174 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,758,467. OF THIS AMOUNT, $571,811 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 BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF ALL SITTING BOARD MEMBERS, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES, EACH OF WHICH SHALL CONSIST OF ONE OR MORE BOARD MEMBERS. SUCH COMMITTEES (I.E., STANDING AND/OR SPECIAL COMMITTEES) SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO THE FOLLOWING MATTERS: (I) FILLING VACANCIES ON, OR INCREASING OR DECREASING THE BOARD MEMBERS OR ANY COMMITTEE OF THE BOARD OF DIRECTORS; OR (II) ADOPTING, AMENDING OR REPEALING OF THESE BYLAWS OR THE ARTICLES OF INCORPORATION; OR (III) COMMITTING FUNDS OF THE CORPORATION. THE BOARD OF DIRECTORS WILL SUPERVISE AND COORDINATE THE ACTIVITIES OF THE STANDING AND SPECIAL COMMITTEES. ALL ACTIONS OF THE COMMITTEES WILL BE SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. ALL COMMITTEES MUST TAKE MINUTES OF ALL MEETINGS, WHICH WILL BE MAINTAINED ON FILE IN THE CHAPTER OFFICE. 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, COO, AND TREASURER. 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 BY 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 THE CHAPTER ENSURES THAT COMPENSATION OF THE PRESIDENT & CEO, OTHER OFFICERS AND KEY EMPLOYEES AS DEFINED BY THE IRS IS APPROVED BY THE CHAPTER'S EXECUTIVE COMMITTEE WITHOUT INVOLVEMENT OF ANY INDIVIDUAL WITH A CONFLICT OF INTEREST. THE EXECUTIVE COMMITTEE OBTAINS AND RELIES ON APPROPRIATE COMPARABILITY DATA PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA AND MAY RELY ON OTHER COMPETENT THIRD PARTY DATA FOR COMPENSATION PAID BY NON-PROFITS. THE BASIS FOR THE DECISION APPROVING THE COMPENSATION ARRANGEMENT IS ADEQUATELY DOCUMENTED IN NOTES OR MINUTES AT THE TIME IT IS MADE. THIS PROCESS WAS LAST COMPLETED IN FISCAL 2023. FORM 990, PART VI, SECTION C, LINE 19 AUDITED YEAR END STATEMENTS ARE AVAILABLE ON OUR WEBSITE. CONFLICT OF INTEREST AND GOVERNING DOCUMENTS AVAILABLE FOR REVIEW UPON REQUEST.