2025-05-22T17:00:20-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 990220777 MAKE-A-WISH FOUNDATION OF HAWAII MAKE 8085373118 900 FORT STREET MALL 1200 HONOLULU HI 96813 TRINI KAOPUIKI CLARK PRESIDENT & CEO 8085373118 2025-05-22 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-05-22 2023 2025-03-06 01:10:19Z TRINI KAOPUIKI CLARK 900 FORT STREET MALL 1200 HONOLULU HI 96813 6054350 0 X WISH.ORG/HAWAII X 1982 HI TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 29 297 0 0 3059500 3642840 1289310 1299505 85838 133451 52440 110843 4487088 5186639 1189382 918139 0 0 2173983 2368747 5890 0 852442 937642 937889 4306897 4224775 180191 961864 8436729 9523300 1768391 1518349 6668338 8004951 X THE MAKE-A-WISH FOUNDATION OF HAWAII CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2563163 918139 1299505 SEE SCHEDULE O. 2563163 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 17 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X TRINI KAOPUIKI CLARK 8085373118 900 FORT STREET MALL 1200 HONOLULU HI 96813 JEFF HIGASHI CHAIR 3.00 X X 0 0 0 SCOTT HIGASHI SECRETARY 2.00 X X 0 0 0 CAYENNE PE'A TREASURER 4.00 X X 0 0 0 TOM CALAME DIRECTOR 2.00 X 0 0 0 JULIANNE ERICKSON DIRECTOR 4.00 X 0 0 0 RICHARD FRIED DIRECTOR 2.00 X 0 0 0 MARTIN MARINO DIRECTOR 2.00 X 0 0 0 MICHELLE HO DIRECTOR 3.00 X 0 0 0 CHARLES HUNTER DIRECTOR 2.00 X 0 0 0 TODD IACOVELLI DIRECTOR 2.00 X 0 0 0 JOE MEDWETZ DIRECTOR 2.00 X 0 0 0 BRENDA MITCHELL DIRECTOR 3.00 X 0 0 0 DARIUS MONSEF DIRECTOR 3.00 X 0 0 0 KATIE PICKMAN DIRECTOR 2.00 X 0 0 0 ANGELA PRATT DIRECTOR 1.00 X 0 0 0 JADE RICHARDSON DIRECTOR 1.00 X 0 0 0 MIKE ROMPEL DIRECTOR 1.00 X 0 0 0 KERI SHEPHERD DIRECTOR 2.00 X 0 0 0 ANDREW SHIMABUKURO DIRECTOR 2.00 X 0 0 0 RUPA WONG DIRECTOR 2.00 X 0 0 0 AARON YAMASAKI DIRECTOR 1.00 X 0 0 0 TRINI KAOPUIKI CLARK PRESIDENT & CEO 40.00 X 181100 0 4794 SHARI YOUNG DIRECTOR OF FINANCE & OPER 40.00 X 98055 0 11948 MADALYN KENNEY BUMANGLAG CHIEF DEVELOPMENT OFFICER 40.00 X 140373 0 10053 419528 0 26795 2 0 1 0 0 34432 1392778 2215630 428047 3642840 WISH ASSIST FEES 900099 1299505 1299505 1299505 84017 84017 467581 418147 49434 49434 49434 428145 1392778 437636 -9491 -9491 19110 11928 7182 7182 CREDIT CARD REBATES 900099 92505 92505 OTHER INCOME 900099 20647 20647 113152 5186639 1299505 0 244294 918139 918139 437916 232096 91962 113858 1557018 825219 326975 404824 35168 18639 7385 9144 190562 100998 40018 49546 148083 78484 31097 38502 54182 54182 27086 27086 68215 666 40875 26674 6141 6141 241317 85059 86253 70005 21053 8696 3228 9129 140455 74981 29212 36262 10249 3006 4543 2700 25621 1697 17135 6789 516 274 108 134 54716 29000 11490 14226 CHAPTER DUES 266012 186209 37241 42562 MERCHANT FEES 21946 21946 MEMBERSHIP DUES 380 380 4224775 2563163 809170 852442 935885 1767148 406116 827335 120569 345537 187 79 59755 73085 60374 85430 285827 102239 216331 183588 2721902 3259958 3915610 2981140 8436729 9523300 865972 651104 5369 15956 897050 851289 1768391 1518349 X 6067259 7215430 601079 789521 6668338 8004951 8436729 9523300 961864 370480 4269 0 X 0 1 X 1 0 X 2303919 2556218 4618924 3059500 3642840 16181401 2303919 2556218 4618924 3059500 3642840 16181401 767533 15413868 58574 52364 52475 73696 84017 321126 296566 96783 281974 520270 560407 1756000 18258527 3614620 0.84420 0.83350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 250,312. 2020 AMOUNT: $ 92,296. 2021 AMOUNT: $ 234,546. 2022 AMOUNT: $ 427,542. 2023 AMOUNT: $ 428,145. GROSS GAMING REVENUE - 2019 AMOUNT: $ 17,848. 2020 AMOUNT: $ 2,250. 2021 AMOUNT: $ 13,300. 2022 AMOUNT: $ 15,590. 2023 AMOUNT: $ 19,110. OTHER INCOME - 2019 AMOUNT: $ 28,406. 2020 AMOUNT: $ 2,237. 2021 AMOUNT: $ 34,128. 2022 AMOUNT: $ 77,138. 2023 AMOUNT: $ 113,152. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 292699 11625 52268 356592 217249 57010 18440 292699 263615 -46366 217249 524834 38781 300000 263615 524834 47954 47954 524834 0.34294 0.65706 0.00000 0 0 39014 8185 30829 246813 94054 152759 183588 DUE FROM NATIONAL 24479 DUE FROM OTHER CHAPTERS 2166635 RIGHT-OF-USE ASSETS - FINANCE 12302 RIGHT-OF-USE ASSETS - OPERATING 777724 2981140 DUE TO NATIONAL 12222 DUE TO OTHER CHAPTERS 10078 LEASE LIABILITY - OPERATING 816269 LEASE LIABILITY - FINANCE 12720 851289 X 5941015 370480 401491 771971 5169044 27086 -9491 17595 5186639 4604402 397222 9491 406713 4197689 27086 27086 4224775 PART V, LINE 4: THE PRINCIPAL AMOUNT OF EACH ENDOWMENT FUND IS INTENDED TO BE KEPT INTACT. THE EARNINGS OF EACH ENDOWMENT FUND WILL BE USED FOR THE PURPOSES SPECIFIED IN ACCORDANCE WITH THE RESPECTIVE ENDOWMENT AGREEMENT. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND HAWAII STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE HAWAII STATE TAX 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 INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE STATEMENT OF FUNCTIONAL EXPENSES TO THE STATEMENT OF REVENUE -9,491. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE STATEMENT OF FUNCTIONAL EXPENSES TO THE STATEMENT OF REVENUE 9,491. WISH GALA 1163170 890623 272547 128854 732 45510 97451 JINGLE ROCK RUN 299012 223228 75784 109 23730 2765 6556 48161 3 358741 278927 79814 28660 27289 957 26862 1820923 1392778 428145 109 181244 30786 53023 172474 437636 -9491 19110 11928 0 19110 11928 11928 7182 HI 0 A LICENSE IS NOT REQUIRED TO OPERATE LUCKY DRAWINGS IN HAWAII. 0 0 0 1.00000 SHARI YOUNG 900 FORT STREET MALL SUITE 1200 HONOLULU HI 96813 0 MICHELLE TAMAYOSHI SENIOR MANAGER OF EVENTS AND MISSION IMPACT GROUPS 205 EVENT COORDINATOR X 0 1 WISHES GRANTED 73 163650 754489 FMV TRAVEL, M&E AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEETS ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY VOLUNTEER WISH GRANTERS OR THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH GRANTING STAFF AND APPROVED BY WISH GRANTING MANAGEMENT. WISH EXPENSES ARE INCURRED BY WISH GRANTING STAFF AND REVIEWED AND APPROVED BY WISH GRANTING 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 0 0 0 0 0 0 0 1 0 TRINI KAOPUIKI CLARK PRESIDENT & CEO 165500 0 15000 0 600 0 4794 0 0 0 185894 0 0 0 MADALYN KENNEY BUMANGLAG CHIEF DEVELOPMENT OFFICER 134221 0 5552 0 600 0 4027 0 6026 0 150426 0 0 0 PART I, LINE 7 THE PRESIDENT & CEO'S BONUS WAS DETERMINED BY THE BOARD OF DIRECTORS. ALL ELIGIBLE STAFF RECEIVED A BONUS IN ACCORDANCE WITH THE CHAPTER'S ANNUAL INCENTIVE PLAN. X 1 20858 FMV X WISH-RELATED 260 364981 FMV X SPECIAL EVENTS 138 63066 FMV 0 1 0 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 HAWAII GRANTED 73 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $2,833,796 OF THIS AMOUNT, $270,633 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 BOARD, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES COMPRISED OF DIRECTORS, EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS. SUCH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO 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 MEMBERS OF THE FY24 EXECUTIVE COMMITTEE INCLUDED: JEFF HIGASHI (BOARD CHAIR), SCOTT HIGASHI (BOARD SECRETARY), CAYENNE PE'A (BOARD TREASURER), JULIANNE ERICKSON (DIRECTOR), RICK FRIED (DIRECTOR), DARIUS MONSEF (DIRECTOR) AND KATIE PICKMAN (DIRECTOR). FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKS WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM IS REVIEWED BY THE FOUNDATION'S DIRECTOR OF FINANCE & OPERATIONS AND THE FINANCE AND AUDIT COMMITTEE. A COMPLETE COPY OF THE FINAL RETURN IS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BOARD SUBSEQUENT TO THE COMMITTEE'S APPROVAL, 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 ASSURANCE 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 OUTREACH MANAGER 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 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) 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 BOARD OF DIRECTORS REVIEWS AND DETERMINES THE COMPENSATION OF THE PRESIDENT & CEO. THE BOARD OF DIRECTORS USES INFORMATION GATHERED FROM FORM 990S OF OTHER ORGANIZATIONS AND COMPENSATION SURVEYS/STUDIES. THE BOARD CHAIR DOCUMENTS THE DELIBERATION AND DECISION AND NOTIFIES THE PRESIDENT & CEO AND DIRECTOR OF FINANCE & OPERATIONS. 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. THIS PROCESS WAS LAST UNDERTAKEN IN FISCAL YEAR 2024. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. A COPY OF THE FOUNDATION'S MOST RECENT AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE.