2025-05-19T13:21:51-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 330036556 MAKE-A-WISH FOUNDATION OF ORANGE COUNTY AND THE INLAND EMPIRE INC MAKE 7145739474 3230 EL CAMINO REAL 100 IRVINE CA 92602 ANNE GREY PRESIDENT & CEO 7145739474 2025-05-16 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-05-16 2023 2025-03-06 01:10:19Z ANNE GREY 3230 EL CAMINO REAL 100 IRVINE CA 92602 5527417 0 X WISH.ORG/OCIE X 1983 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 28 353 0 0 4272286 4504507 91850 107450 74387 73679 3663 6348 4442186 4691984 1935736 1694945 0 0 1816306 1142877 0 0 756636 1337110 1328671 5089152 4166493 -646966 525491 4012194 4187711 1884454 1373238 2127740 2814473 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2709138 1694945 107450 SEE SCHEDULE O. 2709138 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 17 0 1 28 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 ANNE GREY 7145739474 3230 EL CAMINO REAL 100 IRVINE CA 92602 GLORIA JETTER CROCKET PRESIDENT & CEO (THRU 03/2024) 40.00 X 223018 0 9595 MELISSA GALLAGHER VP OF MISSION DELIVERY 40.00 X 108569 0 10425 JACQUELINE RAMIREZ DIRECTOR OF FINANCE AND OPERATIONS 40.00 X 103329 0 5821 ANNE GREY PRESIDENT & CEO (BEGAN 08/2024) 40.00 X 0 0 0 KOMRON TARKESHIAN CHAIR 5.00 X X 0 0 0 JEFF LEWIS VICE CHAIR 3.00 X X 0 0 0 MIKE ZEMETRA TREASURER 2.00 X X 0 0 0 MARK CARLOS SECRETARY 3.00 X X 0 0 0 ANDY NICKERSON DIRECTOR 1.00 X 0 0 0 CARIE JERNQUIST-FERRY DIRECTOR 3.00 X 0 0 0 COREY DONALDSON DIRECTOR 1.00 X 0 0 0 DOLORES SALMAN DIRECTOR 1.00 X 0 0 0 HARRIET LEHMAN DIRECTOR 1.00 X 0 0 0 JASON LANGTEN DIRECTOR 1.00 X 0 0 0 JESSE CHANG DIRECTOR 1.00 X 0 0 0 JOEL SPRAGUE DIRECTOR 1.00 X 0 0 0 JOFFRE OLAYA DIRECTOR 1.00 X 0 0 0 JONATHAN HALLSTEAD DIRECTOR 1.00 X 0 0 0 JOONE KIM-LOPEZ DIRECTOR 1.00 X 0 0 0 KIMBERLY WORSNOP DIRECTOR 1.00 X 0 0 0 KRIS THEILER DIRECTOR 2.00 X 0 0 0 MIKE COLONNA DIRECTOR 1.00 X 0 0 0 SHARI SIMMONS DIRECTOR 2.00 X 0 0 0 WHIT BATCHELOR DIRECTOR 1.00 X 0 0 0 434916 0 25841 3 0 1 0 0 775 949744 103916 3450072 634872 4504507 WISH ASSIST FEES 900099 107450 107450 107450 51777 51777 366869 344967 21902 21902 21902 457485 949744 457485 0 39329 32981 6348 6348 4691984 107450 0 80027 1694945 1694945 158336 69510 27867 60959 815505 358006 143529 313970 15991 7020 2814 6157 68346 30004 12029 26313 84699 37183 14907 32609 53000 53000 181635 181635 18580 18580 119971 13259 90513 16199 17015 4169 12846 92272 48735 13881 29656 13632 3835 7882 1915 375640 164897 66137 144606 4757 1074 1484 2199 20257 4262 4942 11053 1655 727 291 637 28590 12551 5032 11007 1238 1238 CHAPTER DUES 368257 257780 51556 58921 MERCHANT FEES 25315 25315 MEMBERSHIP DUES 6857 1181 4640 1036 4166493 2709138 700719 756636 281977 470992 145863 152668 283710 272532 71161 106541 142617 216387 376653 356522 30481 20131 1379585 1568116 1676800 1380344 4012194 4187711 375429 286238 36013 12428 1473012 1074572 1884454 1373238 X 1752067 2311857 375673 502616 2127740 2814473 4012194 4187711 X 525491 129153 1597 30492 X 0 1 X 1 0 X 3763197 3337783 4415556 4272286 4504507 20293329 3763197 3337783 4415556 4272286 4504507 20293329 20293329 38567 32198 47593 47492 51777 217627 394418 211471 481670 425441 496814 2009814 22520770 295971 0.90110 0.90360 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 385,698. 2020 AMOUNT: $ 198,746. 2021 AMOUNT: $ 469,070. 2022 AMOUNT: $ 415,543. 2023 AMOUNT: $ 457,485. GROSS GAMING REVENUE - 2019 AMOUNT: $ 7,800. 2020 AMOUNT: $ 7,175. 2021 AMOUNT: $ 12,600. 2022 AMOUNT: $ 9,880. 2023 AMOUNT: $ 39,329. OTHER INCOME - 2019 AMOUNT: $ 920. 2020 AMOUNT: $ 5,550. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 18. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121506 17440 138946 117226 4280 121506 123366 -6140 117226 108344 15022 123366 99945 8399 108344 0.11266 0.59376 0.29358 1 0 82170 79638 2532 294483 276884 17599 20131 DUE FROM NATIONAL 148295 DUE FROM OTHER CHAPTERS 110750 SECURITY DEPOSITS 21365 SPLIT-INTEREST AGREEMENTS 294941 RIGHT-OF-USE ASSETS - OPERATING 779205 RIGHT-OF-USE ASSETS - FINANCE 25788 1380344 DUE TO NATIONAL 101821 DUE TO OTHER CHAPTERS 32299 SPLIT-INTEREST AGREEMENTS 84229 LEASE LIABILITY - OPERATING 828343 LEASE LIABILITY - FINANCING 27880 1074572 X 5489343 129153 656294 30492 815939 4673404 18580 18580 4691984 4802610 654697 654697 4147913 18580 18580 4166493 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT FUNDS ARE USED TO GRANT WISHES IN PERPETUITY. 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 (IRC) SECTION 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 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 SPLIT INTEREST AGREEMENTS 30,492. DISNEY GALA 613919 383460 230459 25527 71609 25185 70280 37858 IT'S IN THE BAG 272787 185126 87661 46691 1008 27754 12208 7 520523 381158 139365 4794 43562 82431 2400 6178 1407229 949744 457485 30321 161862 108624 100434 56244 457485 0 39329 32981 0 39329 32981 32981 6348 CA 1 0 1 0 0.00000 1.00000 ANNE GREY 3230 EL CAMINO REAL STE 100 IRVINE CA 92602 0 ANNE GREY RONNIE MEDRANO 0 OVERSEE RAFFLE X 0 1 WISHES GRANTED 271 298546 1396399 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 0 0 GLORIA JETTER CROCKET PRESIDENT & CEO (THRU 03/2024) 223018 0 0 0 0 0 9040 0 555 0 232613 0 0 0 X 1 5104 FMV X WISH RELATED 974 599241 FMV X SPECIAL EVENTS 74 30527 FMV 1 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 AT THE HEART OF OUR MISSION IS A SIMPLE YET POWERFUL BELIEF: EVERY ELIGIBLE CHILD BETWEEN THE AGES OF 2 AND 18 DESERVES TO HAVE THEIR WISH COME TRUE. FOR OUR WISH KIDS, EXPERIENCING THE MAGIC OF A WISH BRINGS NOT ONLY JOY, BUT ALSO THE COURAGE AND STRENGTH TO FACE MEDICAL TREATMENTS. THROUGH OUR WISH-GRANTING PROCESS, WE PROVIDE EXCITEMENT, HOPE, AND UNFORGETTABLE MOMENTS TO CHILDREN AND THEIR FAMILIES DURING INCREDIBLY CHALLENGING TIMES WHETHER IT'S A PRINCESS PARTY, SWIMMING WITH DOLPHINS, OR ANY OTHER DREAM A CHILD CAN IMAGINE. IN FY24, MAWOCIE GRANTED 271 LIFE-CHANGING WISHES, WITH A TOTAL COST OF $3,384,689. THANKS TO THE GENEROSITY OF OUR COMMUNITY, $642,675 WAS PROVIDED THROUGH IN-KIND CONTRIBUTIONS FROM VENDORS WHO DONATED TRAVEL SERVICES, TRANSPORTATION, LODGING, AND MORE TO HELP FULFILL THESE DREAMS. WHILE THESE CONTRIBUTIONS ARE REFLECTED IN OUR FINANCIAL STATEMENTS, IRS FORM 990 REQUIRES THEM TO BE EXCLUDED FROM REVENUE AND EXPENSES. OUR IMPACT EXTENDS BEYOND FINANCIAL CONTRIBUTIONS. IN FY 24 353 DEDICATED VOLUNTEERS DONATED MORE THAN 8,217 HOURS OF THEIR TIME - A CONTRIBUTION VALUED AT OVER $275,212 BASED ON CALCULATIONS FROM THE INDEPENDENT SECTOR. WHILE VOLUNTEER TIME IS NOT INCLUDED IN IN-KIND DONATIONS FOR FINANCIAL REPORTING PURPOSES, THE IMPACT OF THEIR GENEROSITY IS IMMEASURABLE. . EVERY WISH GRANTED, EVERY VOLUNTEER HOUR GIVEN, AND EVERY DOLLAR DONATED HELPS BRING HOPE, STRENGTH, AND JOY TO CHILDREN FACING CRITICAL ILLNESSES. YOUR SUPPORT MAKES THIS POSSIBLE. JOIN US IN CREATING EVEN MORE LIFE-CHANGING WISHES AND MAKING A LASTING DIFFERENCE IN THE LIVES OF THESE CHILDREN AND THEIR FAMILIES. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE BETWEEN MEETINGS OF THE BOARD OF DIRECTORS ALL OF THE DELEGABLE POWERS OF THE BOARD OF DIRECTORS BY STANDING RESOLUTION OF THE BOARD OF DIRECTORS, EXCEPT FOR THE FOLLOWING: AMENDMENT TO ARTICLES OF INCORPORATION, AMENDMENT BY BYLAWS, APPROVAL OF THE ANNUAL BUDGET, AND ACTIONS EXPRESSLY PROHIBITED BY LAW OR BY RESOLUTION OF THE BOARD OF DIRECTORS. ANY EXPENDITURE IN EXCESS OF $25,000 AUTHORIZED BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT ITS NEXT SCHEDULED MEETING. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE THEN SERVING AND ACTING CHAIRPERSON, SECRETARY, TREASURER, VICE CHAIRPERSON AND ANY COMMITTEE CHAIRS DESIGNATED BY THE CHAIRPERSON OR VICE CHAIRPERSON, AND AN AT-LARGE DIRECTOR IF ONE IS NEEDED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE FOUNDATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE AND 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 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 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 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. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS 30,492.