2025-07-02T07:13:47-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 770098671 MAKE-A-WISH FOUNDATION OF CENTRAL COAST AND SOUTHERN CENTRAL VALLEY MAKE 8056769474 4001 MISSION OAKS BLVD F CAMARILLO CA 93012 PATRICIA M MULLINS CEO 8056769474 2025-06-30 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-06-30 2023 2025-03-06 01:10:19Z X PATRICIA M MULLINS 4001 MISSION OAKS BLVD F CAMARILLO CA 93012 5376629 0 X WISH.ORG/CVS X 1985 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 17 17 10 100 0 0 1558499 2512472 1700 198800 59670 46801 7053 -440 1626922 2757633 732585 1033266 0 0 641033 677234 0 0 189312 486303 551911 1859921 2262411 -232999 495222 3133772 3776710 437031 380459 2696741 3396251 X THE MAKE-A-WISH FOUNDATION OF CENTRAL COAST AND SOUTHERN CENTRAL VALLEY CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1681073 1033266 198800 SEE SCHEDULE O. 1681073 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X PATRICIA M MULLINS 8056769474 4001 MISSION OAKS BLVD F CAMARILLO CA 93012 ROBERT PURCELL BOARD CHAIR 1.50 X X 0 0 0 CHRIS HAGEMANN VICE CHAIR 1.50 X X 0 0 0 KARI SMITH TREASURER 1.50 X X 0 0 0 JASON AMOROSO SECRETARY 1.50 X X 0 0 0 FRANCISCO BRACHO MD CHAPTER MEDICAL ADVISOR 0.50 X 0 0 0 TIM DADIK CHAIR EMERITUS 1.50 X 0 0 0 CHRIS AYE DIRECTOR 1.50 X 0 0 0 JULIE HAYES DIRECTOR 1.50 X 0 0 0 AUBREY KELLY DIRECTOR 1.50 X 0 0 0 ANDREA LIGHT DIRECTOR 1.50 X 0 0 0 KACEY MOORE DIRECTOR 1.50 X 0 0 0 SUZANNE PAWLAK DIRECTOR (THRU 1/1/2024) 1.50 X 0 0 0 KRISTA SHUE DIRECTOR 1.50 X 0 0 0 PEGAH RABBY DIRECTOR 1.50 X 0 0 0 AMIR HESHMATPOUR DIRECTOR 1.50 X 0 0 0 NELLY MOLINA DIRECTOR 1.50 X 0 0 0 HEIDI WHITCOMB DIRECTOR 1.50 X 0 0 0 MELISSA WHITWORTH DIRECTOR 1.50 X 0 0 0 JEFF GOULD DIRECTOR 1.50 X 0 0 0 PATRICIA M MULLINS CEO 40.00 X 187727 0 20005 187727 0 20005 1 0 1 0 SLAY EVENT MANAGEMENT AND CONSULTING 13031 VILLOSA PLACE STE 410 LOS ANGELES CA 90094 MANAGEMENT & CONSULTING SERVICES 371285 1 293 625599 1886580 458512 2512472 WISH RELIEF 900099 198000 198000 WISH ASSIST FEE 900099 800 800 198800 46801 46801 2089865 2089865 0 0 516327 625599 526956 -10629 -10629 11050 2175 8875 8875 REBATES 900099 1314 1314 1314 2757633 198800 0 46361 1033266 1033266 198559 15885 121121 61553 384968 330509 45169 9290 5745 6365 -185 -435 40466 33224 5768 1474 47496 29112 12974 5410 5299 1019 4025 255 46985 7077 38638 1270 30093 30093 121065 28343 59103 33619 784 31 753 89787 56686 19925 13176 12777 2514 9727 536 71389 43882 19362 8145 16448 8116 7142 1190 3132 1653 1237 242 220 60 149 11 4743 2907 1293 543 CHAPTER DUES 113986 79790 15958 18238 MERCHANT FEES 33928 33928 MEMBERSHIP DUES 1275 634 527 114 2262411 1681073 392026 189312 167647 418967 495732 228023 26992 124551 6796 6796 2000 2476 36508 74628 96048 82680 13358 13368 1898719 2474801 486020 433100 3133772 3776710 90529 109927 30313 22620 316189 247912 437031 380459 X 2669749 3271700 26992 124551 2696741 3396251 3133772 3776710 495222 200261 4027 0 X 0 1 X 1 0 X 1363390 1189739 1432586 1558499 2512472 8056686 1363390 1189739 1432586 1558499 2512472 8056686 265812 7790874 53391 33889 43322 59670 46801 237073 418564 97832 474414 622205 528691 2141706 10435465 202400 0.74660 0.73420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 418,564. 2020 AMOUNT: $ 93,482. 2021 AMOUNT: $ 466,648. 2022 AMOUNT: $ 606,725. 2023 AMOUNT: $ 516,327. OTHER REVENUE - 2021 AMOUNT: $ 7,766. 2022 AMOUNT: $ 7,480. 2023 AMOUNT: $ 1,314. GROSS GAMING INCOME - 2020 AMOUNT: $ 4,350. 2022 AMOUNT: $ 8,000. 2023 AMOUNT: $ 11,050. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96048 82680 13368 13368 DUE FROM NATIONAL 222516 DUE FROM OTHER CHAPTERS 1922 SECURITY DEPOSITS 3837 RIGHT-OF-USE ASSETS - OPERATING 200009 RIGHT-OF-USE ASSETS - FINANCE 4816 433100 DUE TO NATIONAL 14437 DUE TO OTHER CHAPTERS 25626 LEASE LIABILITY - OPERATING 202856 LEASE LIABILITY - FINANCING 4993 247912 X 3142429 200261 203999 404260 2738169 30093 -10629 19464 2757633 2442919 199972 10629 210601 2232318 30093 30093 2262411 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); 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: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -10,629. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 10,629. RAMS NIGHT FOR WISHES 659261 379606 279655 28401 21000 95269 44618 95413 GALA 401810 176785 225025 2067 31 41236 61662 43535 80337 4 80855 69208 11647 11503 1884 1141926 625599 516327 2067 28432 73739 156931 88153 177634 526956 -10629 1 WISHES GRANTED 131 152427 880839 FAIR VALUE 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 PATRICIA M MULLINS CEO 166378 0 16569 0 4780 0 5335 0 14670 0 207732 0 0 0 PART I, LINE 7 THE CEO WAS AWARDED A BONUS PAYMENT BASED ON PERFORMANCE THAT WAS APPROVED BY THE BOARD. X 1 2647 FMV X WISH RELATED 165 392668 FAIR VALUE X SPECIAL EVENTS 14 63197 FAIR VALUE 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, BOXES B AND C EFFECTIVE SEPTEMBER 1, 2023, MAKE-A-WISH FOUNDATION OF AMERICA REASSIGNED FOUR CALIFORNIA COUNTIES, KERN, KINGS, TULARE, AND INYO, TO MAKE-A-WISH FOUNDATION OF THE TRI-COUNTIES AND CHANGED THE NAME OF THE FOUNDATION TO MAKE-A-WISH FOUNDATION OF CENTRAL COAST AND SOUTHERN CENTRAL VALLEY. AN AMENDMENT TO THE ARTICLES OF INCORPORATION FOR THE FOUNDATION TO REGISTER THE NAME CHANGE WAS FILED WITH THE STATE OF CALIFORNIA ON MARCH 4, 2024, AND CERTIFIED BY THE STATE. 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 CENTRAL COAST AND SOUTHERN CENTRAL VALLEY GRANTED 131 LIFE-CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,872,249. OF THIS AMOUNT, $191,176 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 THE DIRECTORS THEN SERVING, MAY DESIGNATE AND APPOINT ONE (1) OR MORE COMMITTEES COMPRISED OF TWO (2) OR MORE DIRECTORS, AND ONLY OF DIRECTORS. SUCH COMMITTEES, TO THE EXTENT PROVIDED IN THE RESOLUTION OF THE BOARD OF DIRECTORS, SHALL HAVE ALL OR A PORTION OF THE AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT THAT NO COMMITTEE, REGARDLESS OF THE RESOLUTION OF THE BOARD OF DIRECTORS, MAY: (A) FILL VACANCIES ON THE BOARD OF DIRECTORS OR ANY COMMITTEE OF THE BOARD OF DIRECTORS; (B) AMEND OR REPEAL THE ARTICLES OF INCORPORATION OR THESE BYLAWS OR ADOPT NEW BYLAWS; (C) AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS, (D) DESIGNATE ANY OTHER COMMITTEE OF THE BOARD OF DIRECTORS OR APPOINT THE MEMBERS OF ANY COMMITTEE; OR (E) APPROVE ANY TRANSACTION (I) TO WHICH THE CORPORATION IS A PARTY AND AS TO WHICH ONE (1) OR MORE DIRECTORS HAS A MATERIAL FINANCIAL INTEREST, OR (II) BETWEEN THE CORPORATION AND ONE (1) OR MORE OF ITS DIRECTORS OR BETWEEN THE CORPORATION AND ANY CORPORATION OR FIRM IN WHICH ONE (1) OR MORE OF ITS DIRECTORS HAS A MATERIAL FINANCIAL INTEREST. THE BOARD OF DIRECTORS MAY DESIGNATE AND APPOINT AN EXECUTIVE COMMITTEE TO COORDINATE AND OVERSEE THE ACTIONS OF ANY COMMITTEES THAT ARE APPOINTED BY THE BOARD OF DIRECTORS. IN THE EVENT THAT THE BOARD OF DIRECTORS APPOINTS AN EXECUTIVE COMMITTEE, ACTIONS PROPOSED BY ANY COMMITTEES WILL BE DIRECTED FIRST TO THE EXECUTIVE COMMITTEE FOR CONSIDERATION, THEN THE EXECUTIVE COMMITTEE WILL PRESENT SUCH RECOMMENDATION OR PROPOSAL TO THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD OF DIRECTORS APPROVED AN AMENDMENT TO THE ORGANIZATION'S BYLAWS TO REFLECT A RECENT NAME CHANGE RESULTING FROM A REGIONAL REALIGNMENT. ALL REFERENCES TO THE FORMER NAME, MAKE-A-WISH TRI-COUNTIES, HAVE BEEN UPDATED TO THE NEW NAME, MAKE-A-WISH CENTRAL COAST AND SOUTHERN CENTRAL VALLEY, THROUGHOUT THE DOCUMENT. NO OTHER CHANGES WERE MADE TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED THE PRIMARY REVIEW OF THE FORM 990 TO THE CHIEF EXECUTIVE OFFICER. THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER WORKED CLOSELY WITH AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND ENSURE ACCURACY OF THE FORM 990. THE FORM 990 WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, THE TREASURER AND BOARD CHAIR PRIOR TO BEING PROVIDED TO THE BOARD OF DIRECTORS. EACH MEMBER OF THE BOARD OF DIRECTORS WAS PROVIDED WITH A COMPLETE COPY OF THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT"). THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGEND BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT; AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO. THE EXECUTIVE COMMITTEE PRESENTED THIS PACKAGE TO THE BOARD OF DIRECTORS FOR APPROVAL. THE BOARD ALSO DEVELOPED, CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING VARIABLE COMPENSATION CRITERA FOR THE CEO. THE ORGANIZATION ALSO GATHERED BENCHMARKING DATA RELEVANT TO CEO'S FROM COMPARABLE SOUTHERN CALIFORNIA NONPROFIT ORGANIZATIONS AND OTHER MAKE-A-WISH CHAPTERS. THE ORGANIZATION'S CONTEMPORANEOUSLY WRITTEN RECORDS INCLUDED THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS; (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND (3) DOCUMENTATION OF THE DECISION MADE BY THE BOARD OF DIRECTORS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2023. THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND DOES NOT HAVE OTHER EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS AND THE IRS FORM 990 ARE ALSO MADE AVAILABLE ON THE FOUNDATION'S WEBSITE.