2025-05-23T18:40:37-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 431550697 MAKE-A-WISH FOUNDATION OF MISSOURI AND KANSAS MAKE 3142059474 13523 BARRETT PARKWAY DRIVE 241 BALLWIN MO 63021 CAROLINE SCHMIDT PRESIDENT & CEO 3142059474 2025-05-21 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-05-21 2023 2025-03-06 01:10:19Z CAROLINE SCHMIDT 13523 BARRETT PARKWAY DRIVE 241 BALLWIN MO 63021 13916643 0 X WISH.ORG/MOKAN X 1990 MO TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 49 600 0 0 6552700 9653803 8100 9950 27515 357955 -186501 -139571 6401814 9882137 4068353 3297125 0 0 2480733 2998940 0 0 1737577 1294509 1408507 7843595 7704572 -1441781 2177565 6796422 8949352 1897308 1689114 4899114 7260238 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES 0 0 5058858 3297125 9950 SEE SCHEDULE O. 5058858 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 13 0 1 49 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CAROLINE SCHMIDT 3142059474 13523 BARRETT PARKWAY DRIVE 241 BALLWIN MO 63021 CAROLINE SCHMIDT PRESIDENT & CEO 40.00 X 223321 0 13819 STEPHANIE HAMPTON-BOEGLIN CHIEF OPERATING OFFICER 40.00 X 158871 0 7757 LISA KRAL-LAUTERBACH VP, BUSINESS DEV. (THRU 5/24/2024) 40.00 X 128321 0 11730 BRIAN MILLER VP OF MARKETING & COMMUNICATIONS 40.00 X 101456 0 11122 JEFF EDEN CHAIR 1.00 X X 0 0 0 MILES MOONEY VICE CHAIR 1.00 X X 0 0 0 KEVIN HOWARD TREASURER 1.00 X X 0 0 0 LISA EPPS SECRETARY 1.00 X X 0 0 0 DR J ALLYSON HAYS TRUSTEE 1.00 X 0 0 0 PAULA ADAMS TRUSTEE 1.00 X 0 0 0 TREY BOWEN TRUSTEE 1.00 X 0 0 0 LISA BRUBAKER TRUSTEE 1.00 X 0 0 0 AARON COLE TRUSTEE 1.00 X 0 0 0 BRAD HAMPTON TRUSTEE 1.00 X 0 0 0 MARK HUBBS TRUSTEE 1.00 X 0 0 0 LIZ HUGHES TRUSTEE 1.00 X 0 0 0 ERIC KRUGER TRUSTEE 1.00 X 0 0 0 DENISE KRUSE TRUSTEE 1.00 X 0 0 0 MARQUITA MILLER-JOSHUA TRUSTEE 1.00 X 0 0 0 LIBBY NOLAN TRUSTEE 1.00 X 0 0 0 PATRICK O'FARRELL TRUSTEE 1.00 X 0 0 0 DANIEL O'KEEFE TRUSTEE 1.00 X 0 0 0 LAURA SCHNEIDER TRUSTEE 1.00 X 0 0 0 ROBERT WOLF TRUSTEE 1.00 X 0 0 0 JESSE WORCESTER TRUSTEE 1.00 X 0 0 0 PATRICK MILLER TRUSTEE (THRU 1/19/2024) 1.00 X 0 0 0 DAN REIGER TRUSTEE (THRU 1/15/2024) 1.00 X 0 0 0 JIM HILL TRUSTEE (THRU 11/30/2023) 1.00 X 0 0 0 611969 0 44428 4 0 1 0 0 16244 1557403 8080156 1744274 9653803 WISH ASSIST FEES 900099 9950 9950 9950 66066 66066 4023333 3731444 291889 291889 291889 134710 1557403 141490 -6780 -6780 28781 161572 -132791 -132791 9882137 9950 0 218384 3297125 3297125 886593 363503 159587 363503 1656305 679085 298135 679085 25605 10498 4609 10498 236334 96897 42540 96897 194103 79582 34939 79582 86532 1940 82652 1940 25726 25726 200761 19238 29590 151933 5921 919 5002 180882 84899 25927 70056 61314 14707 24751 21856 142900 58304 25596 59000 55548 5880 5816 43852 52765 4169 17118 31478 837 343 151 343 27035 11084 4867 11084 107 50 57 CHAPTER DUES 470435 329304 65861 75270 BAD DEBT EXPENSE 59500 59500 MERCHANT FEES 34439 34439 MEMBERSHIP DUES 3805 1381 722 1702 7704572 5058858 908137 1737577 650756 997114 412507 270981 1045892 1617655 8452 41 16262 29307 295087 141112 178852 137215 53988 41637 2354829 3873354 1958649 1978151 6796422 8949352 504884 340815 1392424 1348299 1897308 1689114 X 2494006 1969142 2405108 5291096 4899114 7260238 6796422 8949352 X 2177565 68204 32678 82677 X 0 1 X 1 0 X 4827963 5721038 6761920 6552700 9653803 33517424 4827963 5721038 6761920 6552700 9653803 33517424 1009000 32508424 72350 51216 63307 60669 66066 313608 155234 330247 292902 350612 163491 1292486 35123518 22825 0.92550 0.94770 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 140,244. 2020 AMOUNT: $ 311,491. 2021 AMOUNT: $ 281,846. 2022 AMOUNT: $ 312,667. 2023 AMOUNT: $ 134,710. GROSS GAMING REVENUE - 2019 AMOUNT: $ 14,990. 2020 AMOUNT: $ 18,400. 2021 AMOUNT: $ 11,056. 2022 AMOUNT: $ 37,945. 2023 AMOUNT: $ 28,781. OTHER INCOME - 2020 AMOUNT: $ 356. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 759703 1925470 290307 186529 2788951 678767 82346 1410 759703 556450 250000 -126273 1410 678767 226663 250000 81197 1410 556450 207686 20391 1414 226663 0.00000 1.00000 0.00000 0 0 59316 59316 0 52146 23933 28213 67390 53966 13424 41637 SECURITY DEPOSITS 4271 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 740190 DUE FROM NATIONAL 181472 DUE FROM OTHER CHAPTERS 14191 RIGHT-OF-USE ASSETS - OPERATING 1021445 RIGHT-OF-USE ASSETS - FINANCE 16582 1978151 DUE TO NATIONAL 201759 DUE TO OTHER CHAPTERS 52165 LEASE LIABILITY - OPERATING 1077400 LEASE LIABILITY - FINANCING 16975 1348299 X 11807554 68204 1793482 82677 1944363 9863191 25726 -6780 18946 9882137 9446430 1760804 6780 1767584 7678846 25726 25726 7704572 PART V, LINE 4: INCOME GENERATED FROM THE ORGANIZATION'S ENDOWMENT FUND ARE INTENDED TO FUND WISHES IN PERPETUITY. 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 SECTION 144.0302(20) OF THE REVISED STATUTES OF MISSOURI. 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, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 82,677. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -6,780. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 6,780. ST. LOUIS WALK FOR WISHES 554548 486719 67829 1500 8000 18589 39739 CARDINALS WIVES FOR WISHES 480777 471240 9537 9537 15 656788 599444 57344 5925 25688 17755 14757 1692113 1557403 134710 7425 33688 45881 54496 141490 -6780 28781 34350 127222 0 28781 34350 127222 161572 -132791 MO KS 1 0 0 0 0.00000 1.00000 CAROLINE SCHMIDT 13523 BARRETT PARKWAY DR STE 241 BALLWIN MO 63021 0 LISA KRAL-LAUTERBACH VP OF BUSINES 700 EVENT SUPERVISION X 0 1 WISHES GRANTED 365 449159 2847966 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 0 0 0 0 0 0 0 1 0 CAROLINE SCHMIDT PRESIDENT & CEO 182563 0 38955 0 1803 0 5598 0 8221 0 237140 0 0 0 STEPHANIE HAMPTON-BOEGLIN CHIEF OPERATING OFFICER 150237 0 7757 0 877 0 3222 0 4535 0 166628 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON GOALS MET DURING THE FISCAL YEAR AND APPROVED BY THE BOARD OF DIRECTORS. X 3 30748 COST/SELLING PRICE X WISH RELATED 735 1689159 FMV X SPECIAL EVENTS 8 24367 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 MISSOURI AND KANSAS GRANTED 365 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $5,797,490. OF THIS AMOUNT, $738,632 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 SOLELY 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 ARTICLES OF INCORPORATION; OR (III) ANY MATTERS PROHIBITED BY LAW. FORM 990, PART VI, SECTION A, LINE 4 CHANGES TO THE BYLAWS INCLUDE (1) ADDITIONAL OF VERBIAGE REGARDING ELECTION OF NEW GOVERNING BOARD MEMBER BY SPECIAL VOTE OUTSIDE OF A REGULAR GOVERNING BOARD MEETING AND (2) CLEAN UP REDUNDANCY REGARDING WHO GOVERNING BOARD MEMBERS SHOULD PROVIDE THEIR RESIGNATION TO. 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 AND THE FINANCE 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 CHAPTERS' VOLUNTEER MANAGERS IF THEY ARE FROM VOLUNTEERS, THE SENIOR DIRECTOR OF BUSINESS OPERATIONS FOR STAFF, AND EXECUTIVE ASSISTANT TO THE CEO FOR BOARD MEMBERS. 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 MAKE-A-WISH AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS 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 OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, 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 THE LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2022. 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 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 82,677.