2025-03-14T12:17:18-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-09-01 680027351 MAKE-A-WISH NORTHEASTERN & CENTRAL CALIFORNIA AND NORTHERN NEVADA MAKE 9164370206 2800 CLUB CENTER DRIVE SACRAMENTO CA 95835 JULIE HIROTA PRESIDENT & CEO 9164370206 2025-03-14 1 1 AMANDA SYKORA P01607123 6123764500 2025-03-14 2023 2025-03-06 01:10:19Z JULIE HIROTA 2800 CLUB CENTER DRIVE SACRAMENTO CA 95835 9569522 0 X WWW.WISH.ORG/NCC X 1983 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 13 13 28 164 0 0 5733736 5974568 8841 3900 163729 204673 -62749 -34282 5843557 6148859 3609528 1748950 0 0 2875238 2039423 0 739 1033166 1573388 1092390 8058154 4881502 -2214597 1267357 7766695 8921019 1770120 1699678 5996575 7221341 X THE MAKE-A-WISH FOUNDATION OF NORTHEASTERN & CENTRAL CALIFORNIA & NORTHERN NEVADA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2985726 1748950 3900 SEE SCHEDULE O. 2985726 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 1 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA NV X X JOSE DOMINGUEZ 9164370206 2800 CLUB CENTER DRIVE SACREMENTO CA 95835 BRENT ANDREWS CHAIR 0.25 X X 0 0 0 RYAN LUCCHETTI VICE CHAIR 0.10 X X 0 0 0 CHRISTOPHER BARR TREASURER 0.25 X X 0 0 0 GARY BRADUS SECRETARY 0.10 X X 0 0 0 ALEXANDRIA BLANGERES DIRECTOR 0.10 X 0 0 0 DAVID CREEGGAN DIRECTOR 0.10 X 0 0 0 CHRISTOPHER CRUTCHFIELD DIRECTOR 0.10 X 0 0 0 JASON GOFF DIRECTOR 0.10 X 0 0 0 ASHLEY GRECH DIRECTOR 0.10 X 0 0 0 JULIE HANSON DIRECTOR 0.10 X 0 0 0 CHERYL HEINONEN DIRECTOR 0.10 X 0 0 0 DR DAVID SINE DIRECTOR 0.10 X 0 0 0 KCAMMEE VREMAN DIRECTOR 0.10 X 0 0 0 TAL ESLICK DIRECTOR 0.10 X 0 0 0 TONY MOTTA DIRECTOR 0.10 X 0 0 0 DEBORAH REITTER DIRECTOR (THRU1/19/24) 0.10 X 0 0 0 KAREN ALVORD CEO 40.00 X 228036 0 35203 DEBORAH HURST CFO 40.00 X 61044 0 0 JULIE HIROTA PRESIDENT AND CEO 40.00 X 0 0 0 KATHLEEN PRICE REGIONAL VP 40.00 X 121020 0 4625 CHRISTINA SARMAN CHIEF DEVELOPMENT OFFICER 40.00 X 174360 0 5400 584460 0 45228 1 0 1 0 0 154685 853890 452911 4513082 299161 5974568 WISH ASSIST FEE 900099 3900 3900 3900 159215 159215 3072550 3027092 45458 45458 45458 359289 853890 393571 -34282 -34282 6148859 3900 0 170391 480000 480000 1268950 1268950 166081 63515 40605 61961 1536687 591062 375571 570054 48701 18256 12099 18346 134497 49924 32837 51736 153457 57193 37504 58760 1138 1138 5903 5903 61671 61671 739 739 10574 10574 80450 28656 30120 21674 166530 49384 55705 61441 21304 5438 10514 5352 106936 27686 47304 31946 19449 1258 8597 9594 21516 2129 19387 35500 9230 15620 10650 121544 31602 53479 36463 374 97 165 112 CHAPTER DUES 433536 303475 60695 69366 MERCHANT FEES 5040 5040 MEMBERSHIP DUES 925 380 545 4881502 2985726 862610 1033166 315636 1123964 156058 156214 368120 625642 10 11208 72372 46590 5140047 1790763 3470828 3349284 3018736 3221716 364945 386391 7766695 8921019 324928 294985 493678 483761 150000 150000 801514 770932 1770120 1699678 X 2477383 3646861 3519192 3574480 5996575 7221341 7766695 8921019 X 1267357 9037 -80239 28611 X X 0 1 X 1 0 X 4684327 6165564 7178262 5733736 5974568 29736457 4684327 6165564 7178262 5733736 5974568 29736457 872831 28863626 58838 2828 90860 110179 159215 421920 428339 21600 856597 342747 359289 2008572 32166949 24241 0.89730 0.88990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 419,650. 2020 AMOUNT: $ 21,600. 2021 AMOUNT: $ 708,837. 2022 AMOUNT: $ 342,747. 2023 AMOUNT: $ 359,289. GROSS GAMING REVENUE - 2021 AMOUNT: $ 141,660. OTHER INCOME - 2019 AMOUNT: $ 8,689. 2021 AMOUNT: $ 6,100. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3018736 202980 3221716 3322366 153538 457168 3018736 4033306 -578940 132000 3322366 3021966 520770 490570 4033306 3010121 10000 110395 108550 3021966 0.00000 0.94128 0.05871 1 0 659143 659143 4286831 1615459 2671372 13000 3962 9038 181073 171342 9731 3349284 DUE TO NATIONAL 639995 DUE TO OTHER CHAPTERS 88649 LEASE LIABILITY - OPERATING 42288 770932 X 6657887 9037 447672 28611 485320 6172567 10574 -34282 -23708 6148859 5433121 527911 34282 562193 4870928 10574 10574 4881502 PART V, LINE 4: THE ENDOWMENT FUNDS ARE HELD FOR THE PURPOSE OF PROVIDING FUNDS TO GRANT WISHES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE 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 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY NATIONAL 28,611. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE STATEMENT OF FUNCTIONAL EXPENSES TO THE STATEMENT OF REVENUE -34,282. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE STATEMENT OF FUNCTIONAL EXPENSES TO THE STATEMENT OF REVENUE 34,282. GALA 24 357819 261098 96721 10589 23433 30723 5600 26376 WINE & WISHES 23 248265 74065 174200 25308 21450 54171 18100 64570 6 607095 518727 88368 2797 13782 26380 23079 47213 1213179 853890 359289 38694 58665 111274 46779 138159 393571 -34282 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVENUE 400 PHOENIX AZ 85016 860481941 501(C)(3) 480000 0 WISH FULLFILLMENT FUND 1 WISHES GRANTED 181 147639 1121311 FMV TRAVEL, M&E AND SUPPLIES PART I, LINE 2: MAKE-A-WISH OF NORTHEASTERN & CENTRAL CALIFORNIA AND NORTHERN NEVADA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSE, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF MISSION DELIVERY AND ARE APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) ARE RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 KAREN ALVORD CEO 228036 0 0 0 0 0 30429 0 4774 0 263239 0 0 0 CHRISTINA SARMAN CHIEF DEVELOPMENT OFFICER 174360 0 0 0 0 0 5400 0 0 0 179760 0 0 0 X WISH RELATED 220 281993 FMV X SPECIAL EVENTS 12 17168 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, DESCRIPTION OF PROGRAM SERVICE: 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 NORTHEASTERN & CENTRAL CALIFORNIA AND NORTHERN NEVADA GRANTED 181 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,281,414. OF THIS AMOUNT, $491,810 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 EXECUTIVE COMMITTEE SHALL BE CHAIRED BY THE CHAIRPERSON. IT SHALL BE EMPOWERED TO EXERCISE ALL OF THE POWER OF THE BOARD OF DIRECTORS AT TIMES WHEN THE BOARD IS NOT IN SESSION. IT MAY EXECUTE THE POLICY OF THE BOARD IN ROUTINE MATTERS DURING INTERVALS BETWEEN BOARD MEETINGS. IT SHALL BE COMPRISED OF THE CHAIRPERSON, VICE CHAIR, SECRETARY AND TREASURER. IT MUST FOLLOW THE GENERAL DIRECTIONS OF THE BOARD, MUST ACT BY A QUORUM UNLESS OTHER PROVISIONS ARE EXPRESSLY MADE AND MAY NOT DELEGATE ITS POWERS. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT & CEO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE MINUTES OF ANY COMMITTEE AND/OR BOARD MEETING REFLECT THE REVIEW PROCESS. 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 DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO IF THEY ARE 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 FOR 2023 COMPENSATION, THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY THE MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSION AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, 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 ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY NATIONAL 28,611. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.