2024-06-24T15:05:53-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 630943675 MAKE-A-WISH FOUNDATION OF ALABAMA MAKE 2052549474 1 PERIMETER PARK S 100S BIRMINGHAM AL 35243 TRACY BENNETT SMITH PRESIDENT & CEO 2052549474 2024-06-22 1 TRACY BENNETT SMITH XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TRACY BENNETT SMITH 1 PERIMETER PARK S 100S BIRMINGHAM AL 35243 6063980 0 X WISH.ORG/ALABAMA X 1986 AL TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 12 12 18 130 0 0 5258756 4668403 4650 1750 -217 33183 -177070 -3663 5086119 4699673 1681722 1905615 0 0 1193186 1326762 493 4995 998043 694542 1193887 3569943 4431259 1516176 268414 4007405 4421243 502382 657075 3505023 3764168 X THE MAKE-A-WISH FOUNDATION OF ALABAMA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2721501 1905615 1750 SEE SCHEDULE O. 2721501 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 1 0 1 18 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL X X TRACY BENNETT SMITH 2052549474 1 PERIMETER PARK S 100S BIRMINGHAM AL 35243 TRACY BENNETT SMITH PRESIDENT & CEO 45.00 X 171269 0 18070 VALERIE CUNNINGHAM VP OF ADVANCEMENT 45.00 X 121867 0 10300 MAT POPE CHAIRMAN 1.00 X X 0 0 0 HALL EADY VICE-PRESIDENT 1.00 X X 0 0 0 ALLEN CHRISTIAN TREASURER 1.00 X X 0 0 0 LAURA GIBSON SECRETARY 1.00 X X 0 0 0 DAVID LOTT DIRECTOR 1.00 X 0 0 0 DWAYNE MOOREHOUSE DIRECTOR 1.00 X 0 0 0 HEATHER FEATHERS DIRECTOR 1.00 X 0 0 0 JAMIE BLACK DIRECTOR 1.00 X 0 0 0 JEFF CHOPIN DIRECTOR 1.00 X 0 0 0 SEAN SHIRLEY DIRECTOR 1.00 X 0 0 0 STEPHEN GUTSHALL DIRECTOR 1.00 X 0 0 0 TREY CLECKLER DIRECTOR 1.00 X 0 0 0 293136 0 28370 2 0 1 0 0 1566353 195458 2906592 581270 4668403 WISH ASSIST FEE 900099 1750 1750 1750 33183 33183 361847 1566353 365510 -3663 -3663 998797 998797 0 4699673 1750 0 29520 1905615 1905615 195325 64353 58820 72152 929738 306908 278732 344098 19617 5908 7084 6625 94364 31007 28592 34765 87718 28947 26315 32456 45020 45020 4995 4995 37489 100 37343 46 35830 35830 200842 53309 51047 96486 70417 4736 7184 58497 95414 31466 28667 35281 96621 2917 43513 50191 144411 3488 37301 103622 20988 6927 6296 7765 CHAPTER DUES 394029 275820 55164 63045 MERCHANT FEES 42611 42611 BAD DEBT EXPENSE 8627 8627 MEMBERSHIP DUES 1588 637 951 4431259 2721501 711715 998043 3282502 265198 3204391 312634 347745 80772 80262 51257 1857 116512 151725 162260 102466 62170 59794 101558 310271 4007405 4421243 347765 295836 22755 23208 49951 11011 81911 327020 502382 657075 X 3188793 3531837 316230 232331 3505023 3764168 4007405 4421243 268414 -9269 0 X 0 1 X 1 0 X 2912888 2987255 3244391 5258756 4668403 19071693 2912888 2987255 3244391 5258756 4668403 19071693 642754 18428939 33183 33183 142958 179399 314831 285742 361847 1284777 20389653 3912783 0.90380 0.94220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 142,958. 2019 AMOUNT: $ 179,273. 2020 AMOUNT: $ 313,729. 2021 AMOUNT: $ 285,742. 2022 AMOUNT: $ 361,847. OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 126. 2020 AMOUNT: $ 1,102. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500 500 0 97628 53295 44333 64132 48671 15461 59794 DUE FROM NATIONAL 56312 DUE FROM OTHER CHAPTERS 6743 SECURITY DEPOSITS 8081 RIGHT-OF-USE ASSETS - OPERATING 239135 310271 DUE TO NATIONAL 5024 DUE TO OTHER CHAPTERS 47557 LEASE LIABILITY - OPERATING 274439 327020 X 4986629 283436 283436 4703193 -3520 -3520 4699673 4727484 292705 3520 296225 4431259 0 4431259 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE ALABAMA 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 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 -3,520. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 3,520. TRAILBLAZE CHALLENGE 1104824 993619 111205 2022 44770 46932 400 17081 REGIONAL SIGNATURE EVENT 654250 435436 218814 64514 26763 82839 20505 24193 2 169126 137298 31828 1064 15355 10320 350 8402 1928200 1566353 361847 67600 86888 140091 21255 49676 365510 -3663 1 WISHES GRANTED 164 263797 1641818 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 X 0 0 0 1 0 0 0 0 0 TRACY BENNETT SMITH PRESIDENT & CEO 154733 0 15038 0 1498 0 7761 0 10309 0 189339 0 0 0 PART I, LINE 5 INCENTIVE PAYOUT IS BASED ON HITTING THE REVENUE TARGET AND WISH GOAL AND WISH IN-KIND GOAL. THIS IS THE SAME STRUCTURE FOR THE WHOLE STAFF AND IS CONTINGENT ON BEING ABLE TO BUDGET FOR THE PAYOUT IN THE NEXT FISCAL YEAR. X WISH-RELATED 173 581018 FAIR VALUE X SPECIAL EVENTS 2 252 FAIR VALUE 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 ALABAMA GRANTED 164 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,010,887. OF THIS AMOUNT, $289,386 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 THE DIRECTORS THEN SERVING, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES COMPRISED OF DIRECTORS, EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS. SUCH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, 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 MEMBERS OF, THE BOARD OF DIRECTORS OR ANY COMMITTEE OF THE BOARD OF DIRECTORS; (II) ADOPTION, AMENDMENT OR REPEAL OF THESE BYLAWS OR THE CERTIFICATE OF FORMATION; OR (III) ANY MATTERS PROHIBITED BY LAW. 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 WILL BE REVIEW BY THE FOUNDATION'S PRESIDENT & CEO. THE RETURN WILL THEN BE SENT TO THE BOARD TREASURER FOR THEIR REVIEW. SUBSEQUENT TO THE TREASURER'S REVIEW, A COMPLETE COPY OF THE FORM 990 WILL BE PROVIDED TO ALL VOTING MEMBERS OF THE BOARD 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 THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDENTS, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONAL AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION 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 IN ATTENDANCE OF THE MEETING, AND (C) THE COMPARABILITY DATA OBTAINED, AND RELIED UPON BY THE BOARD AND HOW THE DATA WAS OBTAINED. THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARES OF STAFF OTHER THAN THE PRESDIENT & CEO ARE DECIDED BY THE PRESIDENT & CEO IN CONSULATION WIH THE EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRIC 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.