2025-07-11T13:31:49-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 4159829474 2025-07-10 1 1 AMANDA SYKORA P01607123 6123764500 2025-07-10 2023 2025-03-06 01:10:19Z CHARLOTTE BIERN 1333 BROADWAY 200 OAKLAND CA 94612 10243761 0 X WISH.ORG/GREATERBAY X 1984 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 27 27 40 800 0 0 6583164 7383042 27200 24500 -138020 365415 25600 18656 6497944 7791613 2915737 2634430 0 0 3333722 3329738 850 14049 1478989 1909591 1913345 8159900 7891562 -1661956 -99949 10291237 10281588 2174770 1570287 8116467 8711301 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4192048 2634430 24500 SEE SCHEDULE O. 4192048 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 12 0 1 40 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 27 27 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CHARLOTTE E BIERN 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 MARTI POZZI CHAIR 5.00 X X 0 0 0 KATE SHROUT PAST CHAIR 5.00 X X 0 0 0 TIFFANY ROWE VICE CHAIR/SECRETARY 5.00 X X 0 0 0 GEORGE MADRIGAL TREASURER 5.00 X X 0 0 0 CATHERINE AKER DIRECTOR 5.00 X 0 0 0 ASH BARAGHOUSH DIRECTOR 5.00 X 0 0 0 KARA BAYSINGER DIRECTOR 5.00 X 0 0 0 RAE CORR DIRECTOR 5.00 X 0 0 0 DANA GREEN DIRECTOR 5.00 X 0 0 0 CHARLES HALLADAY DIRECTOR 5.00 X 0 0 0 AMANDA HIGGINS DIRECTOR 5.00 X 0 0 0 PETER HILLIARD DIRECTOR 5.00 X 0 0 0 ALLEGRA JONES DIRECTOR 5.00 X 0 0 0 JEN KELLY DIRECTOR 5.00 X 0 0 0 BEN KOCHALSKI DIRECTOR 5.00 X 0 0 0 ASH KULKARNI DIRECTOR 5.00 X 0 0 0 SCOTT MANDELL DIRECTOR 5.00 X 0 0 0 LARRY NIBBI DIRECTOR 5.00 X 0 0 0 SHANNON O'SHEA DIRECTOR 5.00 X 0 0 0 KRISTIN PACE DIRECTOR 5.00 X 0 0 0 BERYL POTTER DIRECTOR 5.00 X 0 0 0 RAGHURAM RANGARAJAN DIRECTOR 5.00 X 0 0 0 MANTRA ROBINSON DIRECTOR 5.00 X 0 0 0 GEORGE SAMMUT DIRECTOR 5.00 X 0 0 0 JENNIFER SHAPPLEY DIRECTOR 5.00 X 0 0 0 JOHN SUN DIRECTOR 5.00 X 0 0 0 GENE WADE DIRECTOR 5.00 X 0 0 0 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 40.00 X 282177 0 24050 LYNNE DURIE COO (THRU 1/31/24) 40.00 X 172859 0 17294 KATHLEEN BACKUS CHIEF DEVELOPMENT OFFICER 40.00 X 161031 0 13449 SEAN BARTON VP OF OP & FINANCE (BEGAN 3/5/24) 40.00 X 0 0 0 ALLIE REYNOLDS VP CORP DEVELOPMENT (THRU 7/12/2024) 40.00 X 172174 0 16105 DENNIS SCHRAG SENIOR MAJOR GIFTS OFFICER 40.00 X 135387 0 6322 LINDA ANDERBERG VP MARKETING & COMMUNICATIONS 40.00 X 146966 0 20587 SUSANNA FALK VP OF PROGRAMS 40.00 X 146030 0 16068 1216624 0 113875 7 0 1 0 0 9917 902567 6470558 1052413 7383042 WISH ASSIST FEES 900099 24500 24500 24500 212721 212721 2089401 1936707 152694 152694 152694 503942 902567 503942 0 29746 11499 18247 18247 OTHER INCOME 900099 409 409 409 7791613 24500 0 384071 2634430 2634430 647547 174838 291396 181313 2210273 596773 994623 618877 86045 23232 38720 24093 148997 40229 67049 41719 236876 63957 106594 66325 143697 12314 109968 21415 98646 98646 14049 14049 40438 40438 1171 356 815 1922 1922 172931 43053 29603 100275 66446 4967 34674 26805 617133 166626 277710 172797 16260 659 3160 12441 66232 2713 16462 47057 558 113 328 117 28542 7706 12844 7992 790 590 200 CHAPTER DUES 598717 419102 83820 95795 MERCHANT FEES 44440 44440 BAD DEBT 12025 12025 MEMBERSHIP DUES 3397 390 1650 1357 7891562 4192048 2220525 1478989 966380 346134 1065267 715495 1026087 1589981 3158 57905 284304 323651 242225 196393 58257 45832 5262413 5959072 1625371 1243518 10291237 10281588 408934 377245 15110 15648 1750726 1177394 2174770 1570287 X 5006765 4918039 3109702 3793262 8116467 8711301 10291237 10281588 -99949 436848 799 257136 0 X X 0 1 X 1 0 X 6598933 7744795 7637690 6583164 7383042 35947624 6598933 7744795 7637690 6583164 7383042 35947624 35947624 117563 111401 161272 189733 212721 792690 340117 235495 222139 477551 534097 1809399 38549713 92050 0.93250 0.93740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS GAMING REVENUE - 2019 AMOUNT: $ 13,627. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 8,780. 2022 AMOUNT: $ 25,600. 2023 AMOUNT: $ 29,746. GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 326,490. 2020 AMOUNT: $ 235,495. 2021 AMOUNT: $ 213,113. 2022 AMOUNT: $ 451,951. 2023 AMOUNT: $ 503,942. OTHER REVENUE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 246. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 409. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2165933 8995 305805 106706 2374027 1995811 62623 107499 2165933 2244757 61483 -310429 1995811 1540558 306275 397924 2244757 1383157 7351 150050 1540558 0.00000 0.55980 0.44020 0 0 242225 196393 45832 45832 DUE FROM NATIONAL 230603 DUE FROM OTHER CHAPTERS 45818 RIGHT-OF-USE ASSETS - FINANCE 4793 RIGHT-OF-USE ASSETS - OPERATING 962304 1243518 DUE TO NATIONAL 15098 DUE TO OTHER CHAPTERS 43679 LEASE LIABILITY - OPERATING 1113558 LEASE LIABILITY - FINANCING 5059 1177394 X 9237172 436848 1049149 1485997 7751175 40438 40438 7791613 8899474 1048350 1048350 7851124 40438 40438 7891562 PART V, LINE 4: THE PURPOSE OF THIS FUND IS TO FURTHER THE CHARITABLE PURPOSES OF THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA (THE "FOUNDATION") BY PROVIDING FUNDS TO BE USED FOR THE FOUNDATION'S OPERATIONS, OVERHEAD EXPENSES, AND WISH MAKING PROGRAMS WITHIN THE FOUNDATION'S OPERATING AREA, WHICH IS DEFINED AS THE FOLLOWING CALIFORNIA COUNTIES - ALAMEDA, CONTRA COSTA, DEL NORTE, HUMBOLDT, LAKE MARIN, MENDOCINO, MONTEREY, NAPA, SAN BENITO, SAN FRANCISCO, SAN MATEO, SANTA CLARA, SANTA CRUZ, SISKIYOU, SOLANO, AND SONOMA. ALL CONTRIBUTIONS TO THE FUND AND ALL DISTRIBUTIONS FROM THE FUND, SHALL BE RESTRICTED TO USE WITHIN THE FOUNDATION'S OPERATING AREA AS DEFINED ABOVE. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 65 OF THE CALIFORNIA 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. EVENING OF WISHES GALA 981127 552915 428212 6205 17857 341251 10298 52601 HYATT SWING FOR WISHES 249573 209278 40295 40295 7 175809 140374 35435 14370 10459 6050 4556 1406509 902567 503942 6205 72522 351710 16348 57157 503942 0 29746 11499 1 1.00000 29746 11499 11499 18247 CA 1 0 0 0 0.05000 0.95000 CHARLOTTE E BIERN 1333 BROADWAY STE 200 OAKLAND CA 94612 0 RACHEL FAUGHT 580 EVENT MANAGER/SOLICITING AND GATHERING ITEMS/SETTING PRICING X 0 1 WISHES GRANTED 277 451731 2182699 FMV TRAVEL, M&E AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A CASE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY TRAINED WISH GRANTING VOLUNTEERS OR 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 CASE IS MARKED COMPLETE. X 0 0 0 0 0 0 0 0 0 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 282177 0 0 0 0 0 12183 0 11867 0 306227 0 0 0 LYNNE DURIE COO (THRU 1/31/24) 172859 0 0 0 0 0 6966 0 10328 0 190153 0 0 0 ALLIE REYNOLDS VP CORP DEVELOPMENT (THRU 7/12/2024) 172174 0 0 0 0 0 8617 0 7488 0 188279 0 0 0 KATHLEEN BACKUS CHIEF DEVELOPMENT OFFICER 161031 0 0 0 0 0 6431 0 7018 0 174480 0 0 0 LINDA ANDERBERG VP MARKETING & COMMUNICATIONS 146966 0 0 0 0 0 11912 0 8675 0 167553 0 0 0 SUSANNA FALK VP OF PROGRAMS 146030 0 0 0 0 0 6081 0 9987 0 162098 0 0 0 X 8 165934 FMV X WISH RELATED 332 843378 FMV X OTHER 3 22591 FMV X SPECIAL EVENTS 14 20510 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER 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 GREATER BAY AREA GRANTED 277 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $5,116,899. OF THIS AMOUNT, $924,851 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 9.L EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON, WHO WILL BE THE CHAIRPERSON OF THE COMMITTEE, CHAIRPERSON-ELECT, VICE-CHAIR, BOARD TREASURER, BOARD SECRETARY AND THE IMMEDIATE PAST CHAIRPERSON, PROVIDED HIS OR HER BOARD TERM HAS NOT EXPIRED. THE CHAIRS OF OTHER COMMITTEES, IF NOT ONE OF THE PREVIOUSLY NAMED OFFICERS, MAY SERVE AS ADDITIONAL OFFICERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE OFFICER SHALL ATTEND THE EXECUTIVE COMMITTEE MEETINGS, BUT IS AN OBSERVER OF THE COMMITTEE. THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE FOUNDATION FOR ITS DAY-TO-DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION. HOWEVER, THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY OF THE FOLLOWING POWERS: 9.1.1 ADOPTING OR AMENDING OR REPEALING PROVISIONS IN THE ARTICLES OF INCORPORATION OR THE BYLAWS. 9.1.2 FILLING VACANCIES ON THE BOARD OF DIRECTORS. 9.1.3 CHANGING THE MEMBERSHIP OF, FILLING VACANCIES ON, OR CHANGING THE NUMBER OF MEMBERS OF THE EXECUTIVE COMMITTEE. 9.1.4 AMENDING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS. CONFIDENTIAL INFORMATION - FOR BOARD USE ONLY - DO NOT REDISTRIBUTE PAGE 32 OF 94 9.1.5 APPROVING A SELF-DEALING TRANSACTION AS DEFINED IN THE CALIFORNIA NONPROFIT CORPORATION LAW. FORM 990, PART VI, SECTION A, LINE 4 THE PRINCIPAL OFFICE LOCATION HAS BEEN UPDATED TO INCLUDE A BROADER RANGE OF COUNTIES IN CALIFORNIA. THE NUMBER OF DIRECTORS HAS BEEN SPECIFIED TO BE BETWEEN FIFTEEN (15) AND THIRTY (30), WITH PROVISIONS FOR EXCEEDING OR FALLING BELOW THIS RANGE ONLY UPON AMENDING THE BYLAWS. DIRECTORS ARE NOW REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT AND ETHICS STATEMENT TO BE IN GOOD STANDING. THE TERM LIMITS FOR DIRECTORS HAVE BEEN CLARIFIED, WITH A MAXIMUM OF SIX (6) CONSECUTIVE YEARS, EXCEPT FOR CERTAIN PROVISIONS. THE QUORUM FOR BOARD MEETINGS HAS BEEN DEFINED AS FORTY PERCENT (40%) OF THE TOTAL NUMBER OF DIRECTORS THEN IN OFFICE. PROVISIONS FOR PARTICIPATION IN MEETINGS BY ELECTRONIC MEANS HAVE BEEN EXPANDED. THE TERM OF OFFICE FOR OFFICERS HAS BEEN SPECIFIED, WITH THE CHAIRPERSON-ELECT HAVING A TERM OF BETWEEN ONE AND EIGHT MONTHS. ONLY DIRECTORS MAY BE ELECTED AS OFFICERS, AND A DIRECTOR MAY NOT HOLD TWO OR MORE OFFICES AT THE SAME TIME, EXCEPT WHERE ONE OFFICE IS CHAIRPERSON-ELECT. THE ROLES AND RESPONSIBILITIES OF THE EXECUTIVE COMMITTEE, GOVERNANCE COMMITTEE, AND FINANCE COMMITTEE HAVE BEEN DETAILED. THE PROCESS FOR APPOINTING COMMITTEE MEMBERS AND THEIR TERMS HAS BEEN OUTLINED. THE PROVISIONS FOR INDEMNIFICATION HAVE BEEN EXPANDED TO INCLUDE SPECIFIC CONDITIONS UNDER WHICH INDEMNIFICATION IS ALLOWED. THESE UPDATES REFLECT A MORE DETAILED AND STRUCTURED APPROACH TO GOVERNANCE, WITH CLEAR GUIDELINES ON THE ROLES, RESPONSIBILITIES, AND PROCEDURES FOR THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CONTRACTS WITH SHARED FINANCIAL SERVICES AT MAKE-A-WISH FOUNDATION OF AMERICA AND AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 IS PREPARED BY AN ACCOUNTING FIRM, REVIEWED BY SHARED FINANCIAL SERVICES, THE CEO, VP OF OPERATIONS AND FINANCE, AND THE FINANCE COMMITTEE. A COMPLETE COPY IS OF THE FINAL FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA FOR ALL OFFICERS, DIRECTORS, VOLUNTEERS AND EMPLOYEES. THIS ARE COLLECTED AT DATE OF HIRE/COMMENCEMENT OF VOLUNTEER SERVICE AND THEN ANNUALLY BY FISCAL YEAR. THIS ARE REVIEWED BY THE SENIOR VOLUNTEER MANAGER, VP OF FINANCE AND OPERATIONS AND CEO AS APPLICABLE. ADDITIONALLY FOR MEMBERS OF THE BOARD OF DIRECTORS, EACH BOARD MEETING INCLUDES AN OPPORTUNITY TO DISCLOSE ANY CONFLICTS. THE PROCESS OF ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CEO BECOMES AWARE INCLUDE DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERSTED PERSON; FULLY DISCLOSING THE CONFLICTING INTERESTS TO THE BOARD; HAVING THE CONFLICTED PERSON RECUSE THEMSELF FROM DELIBERATIONS AND DISCUSSIONS REGARDING THE TRANSACTION; AND 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 CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD CAN AUTHORIZE THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. COMPENSATION IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY SURVEYS, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA AND LOCAL SALARY SURVEYS. DOCUMENTATION INCLUDES VOTE AND APPROVAL OF COMPENSATION, MEMBERS PRESENT DURING THE VOTE AND REFERENCES DATA SOURCES USED. FOR OTHER STAFF, THE SAME DATA INSTRUMENTS ARE USED. THE BOARD OF DIRECTORS APPROVES AS PART OF THE BUDGET COMPENSATION FOR ALL STAFF. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO & VP OF OPERATIONS & FINANCE AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AS NEEDED USING THE APPROVED BUDGET AND METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 8 THE PRIOR PERIOD ADJUSTMENT IS A RESULT OF INVESTMENTS BEING IMPROPERLY RECORDED IN THE PRIOR YEAR. OPENING NET ASSETS HAVE BEEN RESTATED TO INCREASE WITHOUT DONOR-RESTRICTED NET ASSETS ON THE FINANCIAL STATEMENTS.