2025-06-17T15:16:16-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 880371088 MAKE-A-WISH NEVADA MAKE 7022129474 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 SCOTT ROSENZWEIG PRESIDENT & CEO 7022129474 2025-06-17 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-06-17 2023 2025-03-06 01:10:19Z X SCOTT ROSENZWEIG 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 6974765 0 X WISH.ORG/NV X 1996 NV TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 27 100 0 0 4314026 4757604 12450 115650 170796 189056 31731 -21882 4529003 5040428 1814984 1999467 0 0 1569056 1657580 29103 0 470158 823546 906145 4236689 4563192 292314 477236 5949163 7082540 369576 558332 5579587 6524208 X THE MAKE-A-WISH FOUNDATION OF NEVADA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3317331 1999467 115650 SEE SCHEDULE O. 3317331 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 18 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BARBARA TAPP 7022129474 9950 COVINGTON CROSS DRIVE LAS VEGAS NV 89144 ELDEN KEITH HANSEN CHAIR 2.00 X X 0 0 0 HEATHER HARRIS PAST CHAIR 2.00 X X 0 0 0 DAN SMITHMAN VICE CHAIR 2.00 X X 0 0 0 DAVID NAVARRO TREASURER 2.00 X X 0 0 0 TODD RODDENBERG VICE TREASURER 2.00 X X 0 0 0 JODIE SACCO SECRETARY 2.00 X X 0 0 0 MELISSA AKKAWAY DIRECTOR 2.00 X 0 0 0 KRISTINE CREEL DIRECTOR 2.00 X 0 0 0 TRAVIS SCRIBNER DIRECTOR 2.00 X 0 0 0 SASHA LARKIN DIRECTOR (THRU 7/29/24) 2.00 X 0 0 0 JEANETTE SCHNEIDER DIRECTOR 2.00 X 0 0 0 STEVE SCHAUER DIRECTOR 2.00 X 0 0 0 JACOB BUNDICK DIRECTOR 2.00 X 0 0 0 WASEEM ALHUSHKI DIRECTOR (THRU 8/31/24) 2.00 X 0 0 0 LAURA OVERTON DIRECTOR 2.00 X 0 0 0 TOM EVANS DIRECTOR (8/20/24) 2.00 X 0 0 0 RICHARD JUSTIANA DIRECTOR (8/31/24) 2.00 X 0 0 0 ANITA POMERANTZ DIRECTOR 2.00 X 0 0 0 SEAN CLANCY DIRECTOR 2.00 X 0 0 0 JENNIFER VITALE DIRECTOR 2.00 X 0 0 0 DR JOSEPH LASKY DIRECTOR 2.00 X 0 0 0 PHIL FORTINO DIRECTOR (4/8/24) 2.00 X 0 0 0 SCOTT ROSENZWEIG PRESIDENT & CEO 40.00 X 192923 0 18558 BARBARA TAPP COO 40.00 X 167131 0 12468 CSILLA MARCELLO VICTOR DIR, CORPORATE PARTNERSHIP 40.00 X 103566 0 9945 463620 0 40971 3 0 1 0 0 1109375 3648229 623272 4757604 WISH RELIEF 900099 90000 90000 WISH ASSIST FEE 900099 25650 25650 115650 157197 157197 1693043 1658980 2204 34063 -2204 31859 31859 173376 1109375 173376 0 77895 99777 -21882 -21882 5040428 115650 0 167174 1999467 1999467 355022 202168 96104 56750 1085488 618904 292857 173727 24681 13173 7811 3697 57066 32538 15395 9133 135323 77134 36537 21652 47333 47333 30612 30612 135352 15866 106352 13134 35645 284 35361 174278 80255 39375 54648 46470 17587 23932 4951 2263 46 2204 13 5255 4454 801 26315 1755 16825 7735 5 3 1 1 20889 11906 5641 3342 CHAPTER DUES 352184 246529 49305 56350 MERCHANT FEES 28863 28863 MEMBERSHIP DUES 681 681 4563192 3317331 775703 470158 346757 164667 401936 860789 798630 580243 335 22479 109078 146150 196875 155754 42249 41121 4141451 5031393 108727 235698 5949163 7082540 320818 482446 9100 9600 39658 66286 369576 558332 X 4788693 5876375 790894 647833 5579587 6524208 5949163 7082540 477236 621672 -154287 0 X 0 1 X 1 0 X 3086686 2969358 3450289 4314026 4757604 18577963 3086686 2969358 3450289 4314026 4757604 18577963 884962 17693001 63946 78895 167076 103129 157197 570243 134840 11978 319234 215379 152094 833525 19981731 140075 0.88550 0.84820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 74,940. 2020 AMOUNT: $ 11,978. 2021 AMOUNT: $ 230,644. 2022 AMOUNT: $ 159,429. 2023 AMOUNT: $ 74,199. GROSS GAMING REVENUE - 2019 AMOUNT: $ 59,900. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 88,590. 2022 AMOUNT: $ 55,950. 2023 AMOUNT: $ 77,895. OTHER INCOME - RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115057 74019 41038 81818 81735 83 41121 DUE TO NATIONAL 19171 DUE TO OTHER CHAPTERS 21774 LEASE LIABILITY - OPERATING 25341 66286 X 6212460 621672 578768 1200440 5012020 30612 -2204 28408 5040428 5265635 733055 733055 4532580 30612 30612 4563192 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEVADA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE NEVADA REVISED STATUTES. 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 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL -2,204. FASHION LUNCHEON 747410 698463 48947 33135 15524 288 STARRY NIGHT 318683 249591 69092 25300 10668 21549 10275 1300 5 216658 161321 55337 8526 16572 5932 24115 192 1282751 1109375 173376 66961 27240 43005 34390 1780 173376 0 77895 99177 600 1 0.90000 77895 99177 600 99777 -21882 NV 1 0 0 0 1.00000 BARBARA TAPP 9950 COVINGTON CROSS DR LAS VEGAS NV 89144 0 SHEILA MARCELLO VICTOR DIRECTOR OF 1850 OVERSEE RAFFLE ADMINISTRATION X 1 77895 1 WISHES GRANTED 187 275088 1724379 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 0 0 0 0 1 0 SCOTT ROSENZWEIG PRESIDENT & CEO 159153 0 33770 0 0 0 8209 0 10349 0 211481 0 0 0 BARBARA TAPP COO 142441 0 24690 0 0 0 6803 0 5665 0 179599 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ISSUED AN EMPLOYMENT CONTRACT TO BOTH THE CEO AND COO NOTING A MAXIMUM ANNUAL BONUS POTENTIAL OF 20%. AT THEIR MEETING IN OCTOBER EVERY YEAR, THEY DETERMINE THE PAYOUT FOR THE PRIOR FISCAL YEAR (THIS YEAR WAS 20% FOR BOTH). FOR THE NON-C-SUITE EMPLOYEES, THEY ARE PART OF A BOARD-APPROVED ORGANIZATIONAL BONUS STRUCTURE WHEREBY 30% OF ANY YEAR-END SURPLUS IS DIVIDED AMONG NON-C-SUITE STAFF MEMBERS ON STAFF IN THE PRIOR FISCAL YEAR. X 1 4955 FMV X WISH RELATED 246 538131 FMV X SPECIAL EVENTS 61 80186 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, BOXES B AND C AS OF SEPTEMBER 1, 2024 (START OF FISCAL YEAR 2025), MAKE-A-WISH SOUTHERN NEVADA ABSORBED THE TERRITORY OF NORTHERN NEVADA AND RENAMED ITSELF AS MAKE-A-WISH NEVADA. AS THE CHAPTER RENAMING OCCURRED BEFORE THE FILING OF THIS FY2024 990, WE FILE THIS RETURN UNDER THE NEW NAME, BUT ALL DATA REFLECT SOUTHERN NEVADA RESULTS FOR THE PERIOD PRESENTED IN THIS DOCUMENT. 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 SOUTHERN NEVADA GRANTED 187 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,852,427. OF THIS AMOUNT, $535,096 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 ALL SITTING BOARD MEMBERS, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES, EACH OF WHICH SHALL CONSIST OF ONE OR MORE BOARD MEMBERS. SUCH COMMITTEES (I.E., STANDING AND/OR SPECIAL COMMITTEES) 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 BOARD MEMBERS OR ANY COMMITTEE OF THE BOARD OF DIRECTORS; OR (II) ADOPTING, AMENDING OR REPEALING OF THESE BYLAWS OR THE ARTICLES OF INCORPORATION; OR (III) COMMITTING FUNDS OF THE CORPORATION. THE BOARD OF DIRECTORS WILL SUPERVISE AND COORDINATE THE ACTIVITIES OF THE STANDING AND SPECIAL COMMITTEES. ALL ACTIONS OF THE COMMITTEES WILL BE SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. ALL COMMITTEES MUST TAKE MINUTES OF ALL MEETINGS, WHICH WILL BE MAINTAINED ON FILE IN THE CHAPTER OFFICE. 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/CEO, COO, AND TREASURER. A COPY OF THE COMPLETE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR APPROVAL 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 BY 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 COORDINATOR 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 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 CHAPTER ENSURES THAT COMPENSATION OF THE PRESIDENT & CEO, OTHER OFFICERS AND KEY EMPLOYEES AS DEFINED BY THE IRS IS APPROVED BY THE CHAPTER'S EXECUTIVE COMMITTEE WITHOUT INVOLVEMENT OF ANY INDIVIDUAL WITH A CONFLICT OF INTEREST. THE EXECUTIVE COMMITTEE OBTAINS AND RELIES ON APPROPRIATE COMPARABILITY DATA PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA AND MAY RELY ON OTHER COMPETENT THIRD PARTY DATA FOR COMPENSATION PAID BY NON-PROFITS. THE BASIS FOR THE DECISION APPROVING THE COMPENSATION ARRANGEMENT IS ADEQUATELY DOCUMENTED IN NOTES OR MINUTES AT THE TIME IT IS MADE. THIS PROCESS WAS LAST COMPLETED IN FISCAL 2022. FORM 990, PART VI, SECTION C, LINE 19 AUDITED YEAR END STATEMENTS ARE AVAILABLE ON OUR WEBSITE. CONFLICT OF INTEREST AND GOVERNING DOCUMENTS AVAILABLE FOR REVIEW UPON REQUEST.