2025-02-18T16:47:34-06:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 860409636 MAKE-A-WISH FOUNDATION OF ARIZONA INC MAKE 6023959474 2901 NORTH 78TH STREET SCOTTSDALE AZ 852516547 FRAN MALLACE PRESIDENT & CEO 6023959474 2025-02-17 1 1 MELISSA HANGSLEBEN P02087031 6022662248 2025-02-17 2023 2025-03-06 01:10:19Z FRAN MALLACE 2901 NORTH 78TH STREET SCOTTSDALE AZ 852516547 12171384 0 X WISH.ORG/ARIZONA X 1980 AZ TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 35 35 62 450 0 0 10071225 10089183 11100 9500 175792 225940 5814 -8844 10263931 10315779 4121492 5021831 0 0 4038354 4842724 0 22050 1689212 2008465 2045563 10168311 11932168 95620 -1616389 14047530 13119481 1221785 1259202 12825745 11860279 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 8353682 5021831 9500 SEE SCHEDULE O 8353682 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 62 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 35 35 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X DAVID RABER 6023439430 2901 NORTH 78TH STREET SCOTTSDALE AZ 852516547 FRAN MALLACE PRESIDENT & CEO 45.00 X 360746 0 17046 DAVID RABER CHIEF ADMINISTRATIVE OFFICER 45.00 X 211607 0 24344 JODI STOKEN CHIEF DEVELOPMENT OFFICER 45.00 X 170512 0 13864 JENNIFER GONZALES VICE PRESIDENT OF MISSION DELIVERY 45.00 X 160882 0 16197 MARISSA ASTRAIN SENIOR DIRECTOR OF WISH DELIVERY 45.00 X 113132 0 13842 KYLE POTTINGER CHAIR 1.00 X X 0 0 0 NATALIE SCHWIMER VICE CHAIR 1.00 X X 0 0 0 AMANDA HOUGHTON TREASURER 1.00 X X 0 0 0 CARISA BIANCHI SECRETARY 1.00 X X 0 0 0 SHANE POWER IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 ANDREA TAZIOLI DIRECTOR 1.00 X 0 0 0 ANITA HELT DIRECTOR 1.00 X 0 0 0 AUDREY ALFANO DIRECTOR 1.00 X 0 0 0 BIPIN JAYARAJ DIRECTOR (THROUGH 12/1/23) 1.00 X 0 0 0 BRAD HILLIER DIRECTOR 1.00 X 0 0 0 BRANDON LUNA DIRECTOR 1.00 X 0 0 0 BRUCE GUEST DIRECTOR 1.00 X 0 0 0 DAVID ROMANELLI DIRECTOR (THRU 12/1/23) 1.00 X 0 0 0 DAWNYEL SMINK DIRECTOR 1.00 X 0 0 0 DENA ZELL DIRECTOR 1.00 X 0 0 0 DOUG HALBERT DIRECTOR 1.00 X 0 0 0 JAMES PILLOR DIRECTOR 1.00 X 0 0 0 JASON PRITCHETT DIRECTOR 1.00 X 0 0 0 JAY PETKUNAS DIRECTOR (THRU 2/20/24) 1.00 X 0 0 0 JEFF WRIGHT DIRECTOR 1.00 X 0 0 0 JEREME KLEVEN DIRECTOR 1.00 X 0 0 0 JILL KRIGSTEN DIRECTOR 1.00 X 0 0 0 JIM MULLIN DIRECTOR 1.00 X 0 0 0 JOHN FISHER DIRECTOR (THRU 11/1/23) 1.00 X 0 0 0 KRISTINE HEDLUND DIRECTOR 1.00 X 0 0 0 LEE ROSENTHAL DIRECTOR 1.00 X 0 0 0 LORRAINE MURRIETTA DIRECTOR 1.00 X 0 0 0 MATTHEW EDDLEMAN DIRECTOR (THRU 2/20/24) 1.00 X 0 0 0 MICHAEL HILBURN DIRECTOR 1.00 X 0 0 0 MIKE YOUNG DIRECTOR 1.00 X 0 0 0 NANCY ZEZZA DIRECTOR 1.00 X 0 0 0 OLIVER BADGIO DIRECTOR 1.00 X 0 0 0 PAMELA CRIM DIRECTOR 1.00 X 0 0 0 RAHUL CHAWLA DIRECTOR 1.00 X 0 0 0 RHONDA ANDERSON DIRECTOR 1.00 X 0 0 0 ROSS CROWDER DIRECTOR 1.00 X 0 0 0 RUDY SLEIMAN DIRECTOR 1.00 X 0 0 0 RYAN DELANEY DIRECTOR 1.00 X 0 0 0 SANDRA WATSON DIRECTOR (THRU 2/20/24) 1.00 X 0 0 0 TIMUR RAGHIB DIRECTOR 1.00 X 0 0 0 WADE ACCOMAZZO DIRECTOR 1.00 X 0 0 0 1016879 0 85293 5 0 1 0 0 39966 2245806 7803411 1738364 10089183 WISH ASSIST FEE 900099 9500 9500 9500 219746 219746 1194854 125 1188785 0 6069 125 6194 6194 637546 2245806 658662 -21116 -21116 11600 8158 3442 3442 OTHER INCOME 900099 8830 8830 8830 10315779 9500 0 217096 5021831 5021831 913739 448005 255695 210039 3195367 1565478 894842 735047 143938 70574 40272 33092 295762 146307 82055 67400 293918 144020 82297 67601 4565 4565 102859 102859 22050 22050 29903 29903 153817 27112 78056 48649 13060 151 12909 265467 105867 71516 88084 64235 29122 18235 16878 106489 52180 29817 24492 56693 25422 5273 25998 98605 20554 13948 64103 386 189 108 89 192799 94476 53979 44344 539 75 464 CHAPTER DUES 860607 602425 120485 137697 MERCHANT FEES 85936 85936 MEMBERSHIP DUES 9603 45 4754 4804 11932168 8353682 1889274 1689212 5174467 2994140 66497 235685 1173943 1034796 904 199 94508 95053 317121 467478 4112596 1723186 2379385 2389410 4185114 5153981 655591 748739 14047530 13119481 987269 1067294 29000 234516 162908 1221785 1259202 X 10174442 10588386 2651303 1271893 12825745 11860279 14047530 13119481 X -1616389 541613 29843 79467 X 0 1 X 1 0 X 7091063 7636358 9619945 10071225 10089183 44507774 7091063 7636358 9619945 10071225 10089183 44507774 3572238 40935536 33672 44399 144040 177071 219746 618928 105720 404057 455608 819000 657976 2442361 47569063 31750 0.86050 0.85910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING EVENT REVENUE - 2019 AMOUNT: $ 105,720. 2020 AMOUNT: $ 367,957. 2021 AMOUNT: $ 435,249. 2022 AMOUNT: $ 767,905. 2023 AMOUNT: $ 637,546. GROSS GAMING REVENUE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 36,100. 2021 AMOUNT: $ 20,300. 2022 AMOUNT: $ 44,400. 2023 AMOUNT: $ 11,600. OTHER INCOME - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 59. 2022 AMOUNT: $ 6,695. 2023 AMOUNT: $ 8,830. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 468030 468030 3089788 1372500 1717288 554778 350686 204092 2389410 DUE FROM NATIONAL 176668 DUE FROM OTHER CHAPTERS 12501 OTHER ASSETS 64502 SPLIT INTEREST AGREEMENTS 73130 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 405407 RIGHT-OF-USE ASSETS- OPERATING 11954 RIGHT-OF-USE ASSETS - FINANCE 4577 748739 DUE TO NATIONAL 23001 DUE TO OTHER CHAPTERS 123032 LEASE LIABILITY - OPERATING 11954 LEASE LIABILITY - FINANCING 4921 162908 X 11757242 541613 829171 79467 1450251 10306991 29903 -21115 8788 10315779 12722708 799328 21115 820443 11902265 29903 29903 11932168 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND ARIZONA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND ARIZONA REVISED STATUTES 43-1201(4), RESPECTIVELY. 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 VALUE OF SPLIT INTEREST AGREEMENTS 13,907. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 65,560. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES RECLASSED TO THE STATEMENT OF REVENUE -21,115. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES RECLASSED TO THE STATEMENT OF REVENUE 21,115. X 1 MADISON SHAMPINE 888 N 1ST AVE 319 PHOENIX AZ 85003 GRANT APPLICATIONS 0 233900 22050 211850 233900 22050 211850 AZ WISH BALL 2675967 2062970 612997 136808 30921 10036 450610 COMMUNITY BREAKFAST 109095 95471 13624 283 11518 148 2852 5 98290 87365 10925 2735 7788 91 4872 2883352 2245806 637546 3018 156114 31160 10036 458334 658662 -21116 1 WISHES GRANTED 462 841067 4180764 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 FRAN MALLACE PRESIDENT & CEO 284266 0 76480 0 0 0 15797 0 1249 0 377792 0 0 0 DAVID RABER CHIEF ADMINISTRATIVE OFFICER 165889 0 45718 0 0 0 13175 0 11169 0 235951 0 0 0 JODI STOKEN CHIEF DEVELOPMENT OFFICER 146243 0 24269 0 0 0 4818 0 9046 0 184376 0 0 0 JENNIFER GONZALES VICE PRESIDENT OF MISSION DELIVERY 126051 0 34831 0 0 0 7788 0 8409 0 177079 0 0 0 PART I, LINE 7 ALL CHAPTER STAFF, INCLUDING THE PRESIDENT/CEO AND HIGHLY COMPENSATED STAFF ARE ELIGIBLE FOR AN ANNUAL DISCRETIONARY PERFORMANCE-BASED BONUS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY APPROVES THE PERFORMANCE GOALS, WHICH INCLUDES ONE OR MORE GOALS RELATING TO REVENUE OF THE CHAPTER. IN ADDITION, THE AUDIT AND FINANCE COMMITTEE OF THE BOARD CERTIFIES THAT GOALS WERE ACHIEVED AND PERFORMANCE-BASED BONUSES WERE CALCULATED ACCURATELY. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE PAYOUT OF THE BONUSES ONCE THE YEAR IS CLOSED AND THE AUDIT AND FINANCE COMMITTEE HAS APPROVED THE CALCULATIONS. X WISH RELATED 729 1696398 FMV X SPECIAL EVENTS 18 36966 FMV X OTHER 1 5000 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A OUR VISION IS TO GRANT THE WISH OF EVERY ELIGIBLE CHILD, BETWEEN THE AGES OF 2 1/2 AND 18. FOR WISH KIDS, 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 ARIZONA GRANTED 462 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $9,118,702. OF THIS AMOUNT, $765,020 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS LANDSCAPING, RENOVATIONS, CONSTRUCTION, LODGING, ENTERTAINMENT ACTIVITIES 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 EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR OF THE BOARD, VICE CHAIR, TREASURER, SECRETARY, IMMEDIATE PAST CHAIR AND CHAIR OF THE WISH DELIVERY COMMITTEE, DEVELOPMENT COMMITTEE AND UP TO THREE MEMBERS AT LARGE. THE COMMITTEE MAY ACT ON BEHALF OF THE FOUNDATION IN DAY TO DAY OPERATIONS WHEN THE BOARD IS NOT IN SESSION. THE OFFICERS OF THE COMMITTEE ARE CHARGED WITH REVIEWING AND EVALUATING THE PERFORMANCE OF THE PRESIDENT AND CEO AS WELL AS SETTING ANNUAL COMPENSATION FOR THE PRESIDENT AND CEO. 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 CHIEF ADMINISTRATIVE OFFICER. THE RETURN WAS THEN PRESENTED TO THE AUDIT AND FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE MINUTES OF COMMITTEE AND/OR BOARD MEETINGS REFLECT THE REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 12C THE CHAPTER MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA FOR EVERY OFFICER, EMPLOYEE, BOARD MEMBER AND VOLUNTEER. THE STATEMENT MUST BE SIGNED UPON DATE OF HIRE, ELECTION OR COMMENCEMENT OF SERVICE AND AT LEAST ANNUALLY THEREAFTER. SIGNED STATEMENTS ARE SUBMITTED TO AND REVIEWED BY THE DIRECTOR OF COMMUNITY ENGAGEMENT (FOR ALL VOLUNTEERS), TO THE DIRECTOR OF OPERATIONS AND PRESIDENT/CEO (FOR ALL BOARD MEMBERS) OR TO HUMAN RESOURCES MANAGER (FOR ALL PAID EMPLOYEES). ANY CONFLICTS ARE COMMUNICATED TO THE PRESIDENT/CEO AND THE PROCEDURE FOR ADDRESSING ANY CONFLICTS OF INTEREST MAY INCLUDE, 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) REQUIRING THE CONFLICTED PERSON TO RECUSE HIMSELF/HERSELF FROM DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION AND (4) TAKING APPROPRIATE ACTIONS WARRANTED BY THE CONFLICT AS RECOMMENDED BY THE BOARD (AND POSSIBLY LEGAL ADVISOR) UP TO AND INCLUDING TERMINATION OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE CHAPTER ENSURED (1) THAT THE COMPENSATION OF THEIR CHIEF EXECUTIVE OFFICER, OTHER OFFICERS AND KEY EMPLOYEES AS DEFINED BY THE IRS IS APPROVED BY THE OFFICERS OF THE BOARD OF DIRECTORS WITHOUT THE INVOLVEMENT OF ANY INDIVIDUAL(S) WITH A CONFLICT OF INTEREST, (2) THAT THE OFFICERS OF THE BOARD OBTAINS AND RELIES ON APPROPRIATE COMPARABLE COMPENSATION DATA BEFORE MAKINGS ITS DECISION (DATA MAY INCLUDE SALARY DATA PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA, SALARY DATA PROVIDED BY INDEPENDENT HR CONSULTANTS, DATA OBTAINED FROM ARIZONA SATE UNIVERSITY LODESTAR CENTER FOR PHILANTHROPY AND NON-PROFIT INNOVATION, DATA OBTAINED FROM OTHER ORGANIZATIONS SUCH AS NON-PROFIT TIMES AND TOTAL COMPENSATION SOLUTIONS), (3) THAT THE OFFICERS OF THE BOARD'S DISCUSSIONS WERE DOCUMENTED, INCLUDING THE TERMS OF THE TRANSACTION AND THE DATA APPROVED, MEMBERS OF THE COMMITTEE PRESENT FOR THE DELIBERATION AND WHO VOTED, AND THE DESCRIPTION OF THE COMPARABILITY DATA OBTAINED AND HOW IT WAS OBTAINED. THIS PROCESS WAS LAST COMPLETED IN FISCAL 2024. 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 VALUE OF SPLIT INTEREST AGREEMENTS 13,907. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 65,560.