2024-07-08T07:54:44-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 330039466 MAKE-A-WISH FOUNDATION OF SAN DIEGO MAKE 8587079474 4995 MURPHY CANYON ROAD 402 SAN DIEGO CA 92123 DANIELLE LOPEZ CHIEF FINANCIAL & OP. OFFICER 8587079474 2024-07-01 1 DANIELLE LOPEZ XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-07-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SUZANNE HUSBY 4995 MURPHY CANYON ROAD 402 SAN DIEGO CA 92123 5915830 0 X SANDIEGO.WISH.ORG X 1984 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 27 356 0 0 4873959 4393110 59600 108725 309530 176720 -30432 -47815 5212657 4630740 1926628 2089838 0 0 1904935 2224921 1293 3426 721032 983710 1223580 4816566 5541765 396091 -911025 9017743 9549474 744163 1607901 8273580 7941573 X THE MAKE-A-WISH FOUNDATION OF SAN DIEGO CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3745727 2089838 108725 SEE SCHEDULE O. 3745727 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X DANIELLE LOPEZ 8587079474 4995 MURPHY CANYON ROAD 402 SAN DIEGO CA 92123 SUZANNE HUSBY PRESIDENT & CEO 45.00 X 188757 0 14174 DANA VANDERSIP CHIEF DEVELOPMENT OFFICER 45.00 X 166100 0 17309 DANIELLE LOPEZ CHIEF FINANCIAL & OPERATING OFFICER 45.00 X 170469 0 9048 DAVID BIALIS CHAIR 3.00 X X 0 0 0 LISA PAUL-HILL VICE CHAIR 2.00 X X 0 0 0 TIMOTHY BROADHEAD TREASURER 2.00 X X 0 0 0 KRISTA TORQUATO SECRETARY 2.00 X X 0 0 0 TREVOR OUTMAN MEMBER AT LARGE 1.00 X X 0 0 0 CAROLINE ARAYA DIRECTOR 1.00 X 0 0 0 CAROLINE PERRY DIRECTOR 1.00 X 0 0 0 DAN FITZGERALD DIRECTOR 1.00 X 0 0 0 DR GAIL KNIGHT DIRECTOR 1.00 X 0 0 0 DR MICHAEL LALICH DIRECTOR 1.00 X 0 0 0 DR SEEMA SHAH DIRECTOR 1.00 X 0 0 0 DUSTIN CANO DIRECTOR 1.00 X 0 0 0 GEORGE KAELIN DIRECTOR 1.00 X 0 0 0 JUSTIN TOMLIN DIRECTOR 1.00 X 0 0 0 KIM HEGARDT DIRECTOR 1.00 X 0 0 0 RICHARD KELLEY DIRECTOR 1.00 X 0 0 0 TED LAVIN DIRECTOR 1.00 X 0 0 0 TIFFANY SCARBOROUGH DIRECTOR 1.00 X 0 0 0 VIVIANNE VILLANUEVA DHUPA DIRECTOR 1.00 X 0 0 0 WARREN RUIS DIRECTOR 1.00 X 0 0 0 LESLIE TALANSKY DIRECTOR (THRU 2/28/23) 1.00 X 0 0 0 525326 0 40531 3 0 1 0 0 20654 1468019 2904437 683156 4393110 WISH ASSIST FEES 900099 108725 108725 108725 155815 155815 695502 674597 20905 20905 20905 553378 1468019 610493 -57115 -57115 9300 0 9300 9300 4630740 108725 0 128905 2089838 2089838 632043 300221 223041 108781 1320397 620109 493849 206439 43345 23799 6464 13082 85008 45273 8814 30921 144128 67438 52982 23708 74403 74403 3426 3426 30000 30000 19197 10190 3285 5722 2801 2801 206399 94936 47783 63680 59683 12565 8721 38397 223161 127202 40169 55790 23091 9302 5928 7861 51508 10531 9077 31900 53010 30116 9626 13268 CHAPTER DUES 434312 304018 60804 69490 BAD DEBT EXPENSE 30000 30000 MERCHANT FEES 15683 15683 MEMBERSHIP DUES 332 189 60 83 5541765 3745727 1075006 721032 1127344 800346 218184 272334 1902 193 15213 88042 153180 309541 250959 119013 182564 131946 6501611 6396250 817745 1550822 9017743 9549474 408017 331439 181668 67805 154478 1208657 744163 1607901 X 6527390 6303858 1746190 1637715 8273580 7941573 9017743 9549474 X -911025 416825 130622 31571 X 0 1 X 1 0 X 5667983 3557141 3969591 4873959 4393110 22461784 5667983 3557141 3969591 4873959 4393110 22461784 102483 22359301 167828 173773 258131 186995 155815 942542 291252 115196 72412 429994 562678 1471532 24875858 313625 0.89880 0.90360 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 240,557. 2019 AMOUNT: $ 99,978. 2020 AMOUNT: $ 72,412. 2021 AMOUNT: $ 424,229. 2022 AMOUNT: $ 553,378. GROSS GAMING REVENUE - 2018 AMOUNT: $ 37,071. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 5,700. 2022 AMOUNT: $ 9,300. OTHER INCOME - 2018 AMOUNT: $ 13,624. 2019 AMOUNT: $ 15,218. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 65. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1024458 91223 50000 1065681 1268340 -193882 50000 1024458 1408741 215018 355419 1268340 1382198 34692 8149 1408741 354150 1000000 33805 5757 1382198 0.00000 0.93837 0.06163 0 0 250959 119013 131946 131946 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 298823 DUE FROM NATIONAL 72564 DUE FROM OTHER CHAPTERS 232655 SECURITY DEPOSITS 22409 RIGHT-OF-USE ASSETS - OPERATING 924371 1550822 DUE TO NATIONAL 128313 DUE TO OTHER CHAPTERS 65661 LEASE LIABILITY - OPERATING 1014683 1208657 X 5870906 416825 764655 31571 1213051 4657855 30000 -57115 -27115 4630740 6202913 634033 57115 691148 5511765 30000 30000 5541765 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO SUPPORT THE ORGANIZATION'S MISSION TO GRANT WISHES TO CHILDREN WITH CRITICAL ILLNESSES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION (IRC) 501(C)(3) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. 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 UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENT 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 ONE STATE JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST HELD BY OTHERS 31,571. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -57,115. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 57,115. WINE AND WISHES 969540 545467 424073 6874 2600 140624 80845 23400 180216 TRAILBLAZE CHALLENGE 726670 623568 103102 381 3542 70263 19731 550 55264 8 325187 298984 26203 5610 2481 3197 12289 595 2031 2021397 1468019 553378 12865 8623 214084 112865 24545 237511 610493 -57115 1 WISHES GRANTED 222 26836 2063002 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 0 0 0 0 0 0 0 1 0 SUZANNE HUSBY PRESIDENT & CEO 183757 0 5000 0 0 0 7377 0 6797 0 202931 0 0 0 DANA VANDERSIP CHIEF DEVELOPMENT OFFICER 161100 0 5000 0 0 0 6669 0 10640 0 183409 0 0 0 DANIELLE LOPEZ CHIEF FINANCIAL & OPERATING OFFICER 165469 0 5000 0 0 0 6755 0 2293 0 179517 0 0 0 PART I, LINE 7 BONUSES WERE BASED ON METRICS MET AND APPROVED BY THE BOARD. X WISH-RELATED 252 519091 FMV X SPECIAL EVENTS 154 159525 FMV X OTHER 5 4540 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 SAN DIEGO GRANTED 222 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,319,813. OF THIS AMOUNT, $574,086 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 IS COMPRISED OF ELECTED OFFICERS OF THE BOARD OF DIRECTORS. THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL & OPERATING OFFICER, AND/OR CHIEF DEVELOPMENT OFFICER WILL ATTEND MEETINGS AS NONVOTING MEMBERS. OFFICERS INCLUDE THE FOLLOWING POSITIONS: CHAIR, VICE-CHAIR, TREASURER, SECRETARY, MEMBER AT LARGE, IMMEDIATE PAST CHAIR (WHEN TERM ALLOWS). THE EXECUTIVE COMMITTEE SERVES AS A STEERING COMMITTEE FOR THE FULL BOARD OF DIRECTORS, FACILITATING DECISION-MAKING BETWEEN BOARD MEETINGS IN TIME-SENSITIVE AND/OR URGENT SITUATIONS. THE COMMITTEE IS RESPONSIBLE FOR MONITORING THE PERFORMANCE OF THE CEO, CONDUCTING THEIR ANNUAL PERFORMANCE REVIEW, AND MAKING RECOMMENDATIONS REGARDING PERFORMANCE GOALS. ADDITIONALLY, THE COMMITTEE SERVES IN AN ADVISORY CAPACITY FOR THE CEO ON OPERATING AND PERSONNEL MATTERS AND ASSISTS IN CREATING BOARD AGENDA ITEMS. MEMBERS OF THE COMMITTEE ARE ELECTED BY THE FULL BOARD OF DIRECTORS FOR A ONE-YEAR RENEWABLE TERM. THE COMMITTEE OPERATES WITHIN THE BYLAWS OF BOTH ORGANIZATIONS AND MAINTAINS THE CONFIDENTIALITY OF ANY INFORMATION REGARDING THE FOUNDATION, WISH CHILDREN AND THEIR FAMILIES, DONORS, AND VOLUNTEERS UNLESS LEGALLY OBLIGATED TO DO OTHERWISE. THE COMMITTEE PROVIDES OVERSIGHT FOR THE ENTIRE ORGANIZATION, IS RESPONSIBLE FOR THE HIRING AND/OR TERMINATION OF THE CEO, AND ASSISTS IN STRATEGIC PLANNING. MEMBERS OF THE COMMITTEE ARE EXPECTED TO FOSTER A SENSE OF MISSION AND TEAM SPIRIT WITHIN THE BOARD AND BECOME KNOWLEDGEABLE ON MATTERS RELATED TO FINANCES AND INTERNAL CONTROLS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT, THE AUDIT AND FINANCE COMMITTEES AND THE EXECUTIVE COMMITTEE, AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS 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 SENIOR MANAGER, VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO IF THEY ARE 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 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. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2023. 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 HELD BY OTHERS 31,571.