2024-07-15T12:08:10-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 911329433 MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON MAKE 2066235300 811 FIRST AVE 620 SEATTLE WA 98104 MELISSA ARIAS PRESIDENT & CEO 2066235300 2024-07-04 1 MELISSA ARIAS XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MELISSA ARIAS 811 FIRST AVE 620 SEATTLE WA 98104 10579056 0 X AKWA.WISH.ORG X 1986 WA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 51 450 0 0 7270902 8064526 6200 33500 311220 111440 -21495 -41987 7566827 8167479 2240064 4189579 0 0 2723378 3297300 12661 0 772460 1507991 1660451 6484094 9147330 1082733 -979851 7663230 8200809 649210 2070276 7014020 6130533 X MAKE-A-WISH FOUNDATION OF ALASKA AND WASHINGTON CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6173648 4189579 33500 SEE SCHEDULE O. 6173648 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 51 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MELISSA ARIAS 2066235300 811 FIRST AVE 620 SEATTLE WA 98104 MELISSA ARIAS PRESIDENT & CEO 40.00 X 226323 0 22442 LAUREN MARTIN DIRECTOR, ADVANCEMENT 40.00 X 147762 0 14932 TRINA COTTINGHAM VP OF WISHES 40.00 X 118846 0 10639 JEANNETTE TARCHA VP OF COMMUNICATIONS & MARKETING 40.00 X 107395 0 16960 BRYAN ADAMS CHAIR 1.00 X X 0 0 0 JENNIFER BASINGER CHAIR (THRU 7/31/2023) 1.00 X X 0 0 0 JENNIFER FALEY VICE CHAIR 1.00 X X 0 0 0 TERI BARCLAY TREASURER 1.00 X X 0 0 0 BARBARA CARR SECRETARY 1.00 X X 0 0 0 ALEX RATNER DIRECTOR 1.00 X 0 0 0 AMANDA BIDDLE DIRECTOR 1.00 X 0 0 0 CHRISTI KANG DIRECTOR 1.00 X 0 0 0 CORTNEY ERIN DIRECTOR 1.00 X 0 0 0 DANE LENAKER DIRECTOR 1.00 X 0 0 0 JILA JAVDANI DIRECTOR 1.00 X 0 0 0 MARTY BASK DIRECTOR 1.00 X 0 0 0 MIKE CONNELL DIRECTOR 1.00 X 0 0 0 NATALIE WRIGHT DIRECTOR 1.00 X 0 0 0 PETER KRAWIEC DIRECTOR 1.00 X 0 0 0 TRAVIS GELBRICH DIRECTOR 1.00 X 0 0 0 EILEEN KLEIN DIRECTOR 1.00 X 0 0 0 CYNTHIA JUST DIRECTOR (THRU 7/31/2023) 1.00 X 0 0 0 JOHN WILSON DIRECTOR (THRU 7/31/2023) 1.00 X 0 0 0 600326 0 64973 4 0 1 0 0 13909 2139303 5911314 2362074 8064526 WISH ASSIST FEE 900099 33500 33500 33500 256779 256779 1680417 1825756 -145339 -145339 -145339 505697 2139303 585821 -80124 -80124 31160 0 31160 31160 OTHER INCOME 900099 6977 6977 6977 8167479 33500 0 69453 4189579 4189579 255387 97047 120032 38308 2463058 935962 1157637 369459 68602 26069 32243 10290 285800 108604 134326 42870 224453 85292 105493 33668 25731 578 24925 228 85561 85561 23614 23614 16180 4137 11928 115 38150 4047 4700 29403 282972 128867 95616 58489 56729 12131 40731 3867 314119 119721 147347 47051 40057 7419 26929 5709 76288 6261 62494 7533 2273 864 1068 341 82283 31267 38673 12343 CHAPTER DUES 589223 412456 82491 94276 MEMBERSHIP DUES 11555 3347 5414 2794 BAD DEBT EXPENSE 11247 11247 MERCHANT FEES 3020 3020 1449 1449 9147330 6173648 2201222 772460 1057233 76345 1026095 286792 917075 897343 1982 16641 35432 103852 110015 170810 678552 404197 379296 274355 3962630 4625717 173472 1748954 7663230 8200809 404609 337783 4615 3168 239986 1729325 649210 2070276 X 6207746 4635907 806274 1494626 7014020 6130533 7663230 8200809 -979851 123706 -27342 0 X 0 1 X 1 0 X 8678230 5820266 7026481 7270902 8064526 36860405 8678230 5820266 7026481 7270902 8064526 36860405 144694 36715711 282420 211715 152787 292199 256779 1195900 377168 174666 145320 385642 543834 1626630 39682935 73600 0.92520 0.90820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 377,162. 2019 AMOUNT: $ 148,510. 2020 AMOUNT: $ 145,320. 2021 AMOUNT: $ 372,833. 2022 AMOUNT: $ 505,697. GROSS GAMING REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 31,160. OTHER INCOME - 2018 AMOUNT: $ 6. 2019 AMOUNT: $ 26,156. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 12,809. 2022 AMOUNT: $ 6,977. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38806 500000 7544 546350 46237 -7431 38806 38148 8089 46237 38148 38148 38148 38148 0.00000 0.98000 0.02000 0 0 426027 198000 228027 252525 206197 46328 274355 DUE FROM NATIONAL 118355 DUE FROM OTHER CHAPTERS 101579 SECURITY DEPOSITS 22676 RIGHT-OF-USE ASSETS - FINANCE 89810 RIGHT-OF-USE ASSETS - OPERATING 1416534 1748954 DUE TO NATIONAL 4960 DUE TO OTHER CHAPTERS 113463 LEASE LIABILITY - OPERATING 1520916 LEASE LIABILITY - FINANCING 89986 1729325 X 10053331 123706 1705636 1829342 8223989 23614 -80124 -56510 8167479 10936818 1732978 80124 1813102 9123716 23614 23614 9147330 PART V, LINE 4: INCOME PRODUCED FROM THE ENDOWMENT FUND IS INTENDED TO FUND WISHES IN PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME 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. 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 -80,124. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 80,124. FUND A WISH 1312803 1312803 182 WISH NIGHT GALA 987800 573300 414500 2234 590 216285 23280 233505 5 344397 253200 91197 64127 5268 250 40100 2645000 2139303 505697 2234 64717 221553 23530 273787 585821 -80124 31160 0 31160 31160 WA 1 0 0 0 0.00000 1.00000 MELISSA ARIAS 811 1ST AVE 620 SEATTLE WA 98104 0 JESSICA QUIJADA SENIOR EVENTS COORDINATOR 576 APPLIED FOR STATE LICENSE, SUBMITTED QUARTERLY REPORTS, PAID TAXES, TRAINED VOLUNTEERS ON RAFFLE SALES X 0 1 WISHES GRANTED 406 524364 3665215 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 X 0 0 0 0 0 0 0 0 0 MELISSA ARIAS PRESIDENT & CEO 226323 0 0 0 0 0 8399 0 14043 0 248765 0 0 0 LAUREN MARTIN DIRECTOR, ADVANCEMENT 147762 0 0 0 0 0 6154 0 8778 0 162694 0 0 0 X 6 95978 FMV X WISH RELATED 1448 2237985 FMV X SPECIAL EVENTS 25 26169 FMV X OTHER 6 1942 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN 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 ALASKA & WASHINGTON GRANTED 406 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $7,676,074. OF THIS AMOUNT, $1,502,427 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED INKIND 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 SHALL, AT A MINIMUM, CONSIST OF THE BOARD CHAIR, WHO SHALL BE ITS CHAIR, VICE CHAIR(S), TREASURER AND SECRETARY. THE IMMEDIATE PAST BOARD CHAIR AND IMMEDIATE PAST TREASURER SHALL SERVE AS EX-OFFICIO MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR FOLLOWING THEIR BOARD CHAIRPERSON-SHIP AND TREASURER-SHIP, PROVIDED THEY ARE BOTH STILL MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE FOUNDATION IN DAY-TO-DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION, REPORTING ACTIONS TO THE BOARD AT THE NEXT SUCCEEDING BOARD MEETING FOR RATIFICATION. THE EXECUTIVE COMMITTEE SHALL BE CHARGED WITH SUBMITTING TO THE BOARD FOR CONSIDERATION RESOLUTIONS CONCERNING UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE FOUNDATION. 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 AND CEO. THE DRAFT WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS PRIOR TO FILING WITH THE IRS. THE MINUTES OF ANY COMMITTEE AND/OR BOARD MEETING REFLECT THE REVIEW PROCESS. 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 DIRECTOR OF 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 RESCUES 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 PROCESS FOR DETERMING COMPENSATION FOR EMPLOYEES OTHER THAN THE PRESIDENT/CEO IS REVIEWED BY THE PRESIDENT/CEO. IT IS REVIEWED AGAINST NATIONAL BENCH-MARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY NATIONAL BENCH-MARKING ORGANIZATIONS. FOR THE STAFF MEMBERS WHO AREN'T OFFICERS, THE REVIEW OF SALARY IS DETERMINED BY THE PRESIDENT/CEO, AND REVIEWED BY THE GOVERNANCE AND EXECUTIVE LEADERSHIP TEAM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.