2025-05-22T14:42:05-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-09-01 954107024 MAKE-A-WISH FOUNDATION OF GREATER LOS ANGELES MAKE 3107889474 11390 W OLYMPIC BLVD 300 LOS ANGELES CA 90064 APARNA PANDE PRESIDENT & CEO 3107889474 2025-05-21 1 1 RACHEL FLANDERS P01591790 6123764500 2025-05-21 2023 2025-03-06 01:10:19Z APARNA PANDE 11390 W OLYMPIC BLVD 300 LOS ANGELES CA 90064 6633652 0 X WWW.WISH.ORG/LA X 1983 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 29 300 0 0 4495085 4143841 97050 163675 33907 11351 19145 -17643 4645187 4301224 2712714 1761895 0 0 1995156 2197279 11025 0 856373 1316898 1231778 6035793 5190952 -1390606 -889728 3589177 1907973 1912139 1084885 1677038 823088 X THE MAKE-A-WISH FOUNDATION OF GREATER LOS ANGELES CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3378396 1761895 163675 SEE SCHEDULE O. 3378396 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X APARNA PANDE 3107889474 11390 W OLYMPIC BLVD 300 LOS ANGELES CA 90064 BILL FISHEL BOARD CHAIR 3.00 X X 0 0 0 VIVIANE KRIEF WOODCOCK GOVERNANCE CHAIR 3.00 X 0 0 0 RAJAT MEHROTRA DEVELOPMENT CHAIR 3.00 X 0 0 0 TOM POWELL TREASURER 3.00 X X 0 0 0 BO PEARL SECRETARY 3.00 X X 0 0 0 ADAM ALPERT DIRECTOR 3.00 X 0 0 0 PHIL COLACO DIRECTOR 3.00 X 0 0 0 MATTHEW FRIEDRICH DIRECTOR 3.00 X 0 0 0 SALLY CONNER DIRECTOR 3.00 X 0 0 0 IAN GILBERT DIRECTOR 3.00 X 0 0 0 LAUREN CROSBY MD DIRECTOR 3.00 X 0 0 0 STEPHEN ITO DIRECTOR 3.00 X 0 0 0 CLAUDIA TERAN DIRECTOR 3.00 X 0 0 0 DOUG ECKROTE DIRECTOR 3.00 X 0 0 0 JASON KELLER DIRECTOR 3.00 X 0 0 0 RICK EISERMAN DIRECTOR 3.00 X 0 0 0 TIFFANY FAIGUS DIRECTOR 3.00 X 0 0 0 YOSHI MARUYAMA DIRECTOR 3.00 X 0 0 0 TED FENTIN DIRECTOR 3.00 X 0 0 0 JENN LONGNION DIRECTOR(THRU 8/31/24) 3.00 X 0 0 0 MICHAEL KALLHOFF PRES. & CEO (THRU 12/1/23) 40.00 X 361615 0 18215 KAREN DAVIS INTERIM CEO 40.00 X 0 0 0 KRISTIN A KLOCH CHIEF DEVELOPMENT OFFICER 40.00 X 103831 0 209 SARINA AGUIRRE VP OF MISSION DELIVERY 40.00 X 108355 0 2883 573801 0 21307 3 0 1 0 0 815 651509 3491517 542754 4143841 WISH ASSIST FEE 900099 163675 163675 163675 33460 33460 1821053 1843162 -22109 -22109 -22109 442999 651509 489266 -46267 -46267 28624 0 28624 28624 4301224 163675 0 -6292 120000 120000 1641895 1641895 314802 25184 166845 122773 1547076 847658 318795 380623 25151 12646 5968 6537 153838 73719 39018 41101 156412 73514 40667 42231 90646 90646 95 95 91476 4063 84461 2952 2079 2079 183506 109734 26123 47649 19119 9581 3411 6127 394134 185243 102475 106416 25746 1939 18745 5062 9953 4422 2085 3446 3477 1634 904 939 14641 6881 3807 3953 88 88 CHAPTER DUES 371782 260247 52050 59485 MERCHANT FEES 23904 36 23868 MEMBERSHIP DUES 1132 1132 5190952 3378396 956183 856373 740820 18080 511644 42333 232172 295885 5343 1534 27862 9718 173474 168256 290927 279883 13630 11044 391486 189936 1492746 1171187 3589177 1907973 628754 347371 10000 62020 1273385 675494 1912139 1084885 X 1547152 567706 129886 255382 1677038 823088 3589177 1907973 -889728 33883 1895 0 X 0 1 X 1 0 X 4245197 3952025 4858677 4495085 4143841 21694825 4245197 3952025 4858677 4495085 4143841 21694825 13326 21681499 16431 11381 12810 33907 33460 107989 585262 25769 707335 740888 471623 2530877 24333691 388950 0.89100 0.89180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 584,897. 2020 AMOUNT: $ 25,403. 2021 AMOUNT: $ 667,793. 2022 AMOUNT: $ 715,910. 2023 AMOUNT: $ 442,999. OTHER REVENUE - 2019 AMOUNT: $ 365. 2020 AMOUNT: $ 366. 2021 AMOUNT: $ 39,542. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. GROSS GAMING REVENUE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 24,978. 2023 AMOUNT: $ 28,624. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48164 48164 0 149966 147486 2480 92797 84233 8564 11044 DUE FROM NATIONAL 245151 DUE FROM OTHER CHAPTERS 538730 SECURITY DEPOSITS 35668 RIGHT-OF-USE ASSETS - OPERATING 298468 RIGHT-OF-USE ASSETS - FINANCE 53170 1171187 DUE TO NATIONAL 202842 DUE TO OTHER CHAPTERS 27025 LEASE LIABILITY - FINANCING 53754 LEASE LIABILITY - OPERATING 391873 675494 X 4835597 33883 454318 488201 4347396 95 -46267 -46172 4301224 5689547 452423 46267 498690 5190857 95 95 5190952 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 SECTIONS 12586 AND 12587 OF THE CALIFORNIA GOVERNMENT 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 ONE STATE JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -46,267. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 46,267. GALA-24 875390 442196 433194 0 690 0 244567 44500 180703 GALA-25 209560 209560 0 0 0 0 0 2632 2 9558 -247 9805 0 340 600 5506 2266 7462 1094508 651509 442999 1030 600 250073 46766 190797 489266 -46267 28624 1 1.00000 28624 28624 CA 1 0 0 0 0.00000 1.00000 KAREN DAVIS 11390 W OLYMPIC BLVD SUITE 300 LOA ANGELES CA 90064 0 28624 KATE TIDWELL 555 MANAGER OF SPECIAL EVENTS X 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVENUE 400 PHOENIX AZ 85016 860481941 501(C)(3) 120000 0 FUNDING FOR OPERATIONS 1 WISHES GRANTED 200 279169 1362726 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 1 0 MICHAEL KALLHOFF PRES. & CEO (THRU 12/1/23) 250841 0 0 0 110774 0 7525 0 10690 0 379830 0 0 0 PART I, LINE 7 THE PRESIDENT & CEO RECEIVED AN INCENTIVE BONUS PAYMENT BASED UPON OBJECTIVE CONSIDERATIONS SUCH AS OPERATING CASH FLOW AND WISH GRANTING GOALS. X WISH RELATED 216 490872 FMV X SPECIAL EVENTS 48 51882 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 GREATER LOS ANGELES GRANTED 200 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,702,319. OF THIS AMOUNT, $323,923 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 SHALL APPOINT AN EXECUTIVE COMMITTEE COMPOSED OF 3 OR MORE DIRECTORS, ONE OF WHOM SHALL BE THE BOARD CHAIR, TO SERVE AS THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE, UNLESS LIMITED IN A RESOLUTION OF THE BOARD OF DIRECTORS, SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY IN 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. THE SECRETARY OF THE CORPORATION SHALL SEND TO EACH DIRECTOR A SUMMARY REPORT OF THE BUSINESS CONDUCTED AT ANY MEETING OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM IS REVIEWED BY THE FOUNDATION'S PRESIDENT AND CEO. THE RETURN IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD 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 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 VOLUNTEER MANAGER 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 CONFLICT 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 TOTAL COMPENSATION (INCLUDING BASE SALARY, BENEFITS, AND INCENTIVE PAYMENTS) OF THE FOUNDATION'S PRESIDENT/CEO AND OFFICERS WAS REVIEWED AND APPROVED BY A COMMITTEE OF THE BOARD OF DIRECTORS, WHICH IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAD A CONFLICT OF INTEREST WITH RESPECT TO THE PROPOSED COMPENSATION ARRANGEMENTS. COMPENSATION IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS, LIKE THE CALIFORNIA NONPROFITS ASSOCIATION AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE REVIEW OF APPROPRIATE COMPARABILITY INFORMATION REGARDING THE COMPENSATION PAID BY OTHER SIMILARY SITUATED NONPROFIT ORGANIZATIONS TO THEIR CEO'S AND TOP MANAGEMENT OFFICIALS IS MADE TO ENSURE THAT THE COMPENSATION PROPOSED FOR THE CORRESPONDING EXECUTIVE AT THE FOUNDATION IS REASONABLE AND APPROPRIATE BASED ON COMPARABLE MARKET DATA. THE FOUNDATION CONTEMPORANEOUS RECORDS INCLUDE (1) THE TERMS OF THE COMPENSATION ARRANGEMENTS (INCLUDING THE DATES THEY WERE APPROVED), (2) THE NAMES OF BOARD MEMBERS WHO WERE PRESENT DURING THE DISCUSSIONS AND WHO VOTED ON THE ARRANGEMENTS, AND (3) A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON BY THE FOUNDATION BEFORE THE COMPENSATION ARRANGEMENTS WERE APPROVED. THIS PROCESS WAS LAST COMPLETED 7/18/2022. 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 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 ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.