2026-05-22T10:33:38-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-09-01 942958481 MAKE-A-WISH FOUNDATION OF GREATER BAY AREA MAKE 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 4159829474 2026-05-21 1 1 LINDSEY PIGG P01268923 7819821001 2026-05-21 2024 2025-03-06 01:10:19Z CHARLOTTE BIERN 1333 BROADWAY 200 OAKLAND CA 94612 12104797 0 X WISH.ORG/GREATERBAY X 1984 CA TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 28 28 42 900 0 0 7383042 8902647 24500 31363 365415 283103 18656 -72119 7791613 9144994 2634430 3476167 0 0 3329738 3252275 14049 185751 1730466 1913345 1924469 7891562 8838662 -99949 306332 10281588 10249534 1570287 1063015 8711301 9186519 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5456519 3476167 14863 SEE SCHEDULE O. 5456519 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 15 0 1 42 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CHARLOTTE E BIERN 4159829474 1333 BROADWAY 200 OAKLAND CA 94612 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 40.00 X 276934 0 31856 LYNNE DURIE FORMER COO (THRU 1/31/24) 40.00 X 51900 0 3018 KATHLEEN BACKUS CHIEF DEV. OFFICER (THRU 2/7/25) 40.00 X 206842 0 18427 SEAN BARTON VP OF OP & FINANCE 40.00 X 119261 0 5272 LINDA ANDERBERG SR. VP MARKETING & STRATEGY 40.00 X 148915 0 13172 SUSANNA FALK VP OF MISSION DELIVERY 40.00 X 146625 0 19648 DENNIS SCHRAG SENIOR MAJOR GIFTS OFFICER 40.00 X 126957 0 5777 YOSHINORI GARRETT LEW DIR. OF DATA & ANALYTICS (THRU 4/25/25) 40.00 X 103660 0 12415 ALLIE REYNOLDS VP CORP DEV. (THRU 7/12/24) 40.00 X 112456 0 8592 TIFFANY ROWE BOARD CHAIR 5.00 X X 0 0 0 MARTI POZZI PAST CHAIR 5.00 X X 0 0 0 ASH BARAGHOUSH VICE CHAIR/SECRETARY 5.00 X X 0 0 0 JOHN SUN TREASURER 5.00 X X 0 0 0 CATHERINE AKER DIRECTOR 5.00 X 0 0 0 KARA BAYSINGER DIRECTOR 5.00 X 0 0 0 RAE CORR DIRECTOR 5.00 X 0 0 0 ISHA CLARK DIRECTOR 5.00 X 0 0 0 DANA GREEN DIRECTOR 5.00 X 0 0 0 SHANNON GHIA DIRECTOR 5.00 X 0 0 0 CHARLES HALLADAY DIRECTOR 5.00 X 0 0 0 AMANDA HIGGINS DIRECTOR 5.00 X 0 0 0 PETER HILLIARD DIRECTOR 5.00 X 0 0 0 ALLEGRA JONES DIRECTOR 5.00 X 0 0 0 JEN KELLY DIRECTOR (THRU 8/21/25) 5.00 X 0 0 0 BEN KOCHALSKI DIRECTOR 5.00 X 0 0 0 ASH KULKARNI DIRECTOR 5.00 X 0 0 0 SCOTT MANDELL DIRECTOR 5.00 X 0 0 0 GEORGE MADRIGAL DIRECTOR 5.00 X 0 0 0 SHANNON O'SHEA DIRECTOR 5.00 X 0 0 0 KRISTIN PACE DIRECTOR 5.00 X 0 0 0 BERYL POTTER DIRECTOR 5.00 X 0 0 0 RAGHU RAGHURAM DIRECTOR 5.00 X 0 0 0 MANTRA ROBINSON DIRECTOR 5.00 X 0 0 0 GEORGE SAMMUT DIRECTOR 5.00 X 0 0 0 JENNIFER SHAPPLEY DIRECTOR 5.00 X 0 0 0 SHAILY SANGHVI DIRECTOR 5.00 X 0 0 0 ANAHITA TAFVIZI DIRECTOR 5.00 X 0 0 0 CARLA WICKS DIRECTOR 5.00 X 0 0 0 1293550 0 118177 8 0 1 0 0 4590 979721 7918336 384456 8902647 WISH ASSIST FEES 900099 31363 31363 31363 189217 189217 2359360 2263629 1845 95731 -1845 93886 93886 580630 979721 659212 -78582 -78582 35580 12617 22963 22963 6000 22500 -16500 -16500 9144994 14863 0 227484 3476167 3476167 575590 155409 259016 161165 2221786 893030 648580 680176 69655 27610 20798 21247 148260 58046 45131 45083 236984 89106 76546 71332 19516 492 16984 2040 101556 93556 8000 185751 185751 40136 40136 200867 8642 84946 107279 2121 2121 142092 75106 20710 46276 67689 19990 20022 27677 608369 228747 196503 183119 14705 3007 3028 8670 76318 3107 24316 48895 257 97 83 77 24058 9046 7771 7241 749 749 CHAPTER DUES 583098 408168 81634 93296 MERCHANT FEES 30003 30003 BAD DEBT 11917 11917 MEMBERSHIP DUES 1018 1018 8838662 5456519 1651677 1730466 346134 714991 715495 356404 1589981 2307483 57905 35088 323651 323715 233076 205448 45832 27628 5959072 5298560 1243518 1185665 10281588 10249534 377245 404487 15648 20380 1177394 638148 1570287 1063015 X 4918039 4809997 3793262 4376522 8711301 9186519 10281588 10249534 306332 164068 4818 0 X 0 1 X 1 0 X 7744795 7637690 6583164 7383042 8902647 38251338 7744795 7637690 6583164 7383042 8902647 38251338 38251338 111401 161272 189733 212721 189217 864344 235495 222139 477551 534097 616210 2085492 41201174 104063 0.92840 0.93250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS GAMING REVENUE - 2021 AMOUNT: $ 8,780. 2022 AMOUNT: $ 25,600. 2023 AMOUNT: $ 29,746. 2024 AMOUNT: $ 35,580. GROSS FUNDRAISING REVENUE - 2020 AMOUNT: $ 235,495. 2021 AMOUNT: $ 213,113. 2022 AMOUNT: $ 451,951. 2023 AMOUNT: $ 503,942. 2024 AMOUNT: $ 580,630. OTHER REVENUE - 2021 AMOUNT: $ 246. 2023 AMOUNT: $ 409. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2374027 4542 187210 110904 2454875 2165933 8995 305805 106706 2374027 1995811 62623 107499 2165933 2244757 61483 -310429 1995811 1540558 306275 397924 2244757 0.00000 0.54322 0.45677 0 0 233076 205448 27628 27628 DUE FROM NATIONAL 622747 DUE FROM OTHER CHAPTERS 39195 RIGHT-OF-USE ASSETS - FINANCE 2393 RIGHT-OF-USE ASSETS - OPERATING 477141 SECURITY DEPOSITS 44189 1185665 DUE TO NATIONAL 17339 DUE TO OTHER CHAPTERS 60964 LEASE LIABILITY - OPERATING 557234 LEASE LIABILITY - FINANCING 2611 638148 X 11838662 164068 2491154 2655222 9183440 40136 -78582 -38446 9144994 11363444 2486336 78582 2564918 8798526 40136 40136 8838662 PART V, LINE 4: THE PURPOSE OF THIS FUND IS TO FURTHER THE CHARITABLE PURPOSES OF THE MAKE-A-WISH FOUNDATION OF GREATER BAY AREA (THE "FOUNDATION") BY PROVIDING FUNDS TO BE USED FOR THE FOUNDATION'S OPERATIONS, OVERHEAD EXPENSES, AND WISH MAKING PROGRAMS WITHIN THE FOUNDATION'S OPERATING AREA, WHICH IS DEFINED AS THE FOLLOWING CALIFORNIA COUNTIES - ALAMEDA, CONTRA COSTA, DEL NORTE, HUMBOLDT, LAKE MARIN, MENDOCINO, MONTEREY, NAPA, SAN BENITO, SAN FRANCISCO, SAN MATEO, SANTA CLARA, SANTA CRUZ, SISKIYOU, SOLANO, AND SONOMA. ALL CONTRIBUTIONS TO THE FUND AND ALL DISTRIBUTIONS FROM THE FUND, SHALL BE RESTRICTED TO USE WITHIN THE FOUNDATION'S OPERATING AREA AS DEFINED ABOVE. 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 SECTION 65 OF THE CALIFORNIA REVISED STATUTES. 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, 2025 AND 2024. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS MOVED TO STATEMENT OF REVENUE -78,582. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS MOVED TO STATEMENT OF REVENUE 78,582. X X 1 CLAUDIA A LOONEY DBA COVENANT PHILANTHROPIC SOLUTIONS LLC 1100 TOWN AND COUNTRY ROAD SUITE 1 ORANGE CA 92868 CONSULTING 0 1185000 185751 999249 1185000 185751 999249 CA EVENING OF WISHES GALA 973383 492520 480863 67096 356615 22373 17518 66920 SWING FOR WISHES 194900 145772 49128 2933 17015 24190 4301 29595 4 392068 341429 50639 22205 7727 4050 16674 1560351 979721 580630 70029 395835 54290 25869 113189 659212 -78582 35580 12617 0 35580 12617 12617 22963 CA 1 0 0 0 0.05000 0.95000 CHARLOTTE E BIERN 1333 BROADWAY STE 200 OAKLAND CA 94612 0 RACHEL FAUGHT 3270 SOLICITING AND GATHERING ITEMSSETTING PRICESTRAINING VOLUNTEERSSUPPORTING VOLUNTEERS NIGHT-OF X 0 1 WISHES GRANTED 350 565336 2910831 FMV TRAVEL, M&E AND SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A CASE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY TRAINED WISH GRANTING VOLUNTEERS OR 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 CASE IS MARKED COMPLETE. X 0 0 0 0 0 0 0 0 0 CHARLOTTE BIERN CHIEF EXECUTIVE OFFICER 276934 0 0 0 0 0 11599 0 20257 0 308790 0 0 0 KATHLEEN BACKUS CHIEF DEV. OFFICER (THRU 2/7/25) 206842 0 0 0 0 0 6700 0 11727 0 225269 0 0 0 LINDA ANDERBERG SR. VP MARKETING & STRATEGY 148666 0 0 0 249 0 5957 0 7215 0 162087 0 0 0 SUSANNA FALK VP OF MISSION DELIVERY 146625 0 0 0 0 0 6117 0 13531 0 166273 0 0 0 X 7 111030 FMV X WISH RELATED 75 264935 FMV X OTHER 2 8491 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS 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 BAY AREA GRANTED 350 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2025. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $7,657,920 OF THIS AMOUNT $2,201,401 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 9.L EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON, WHO WILL BE THE CHAIRPERSON OF THE COMMITTEE, CHAIRPERSON-ELECT, VICE-CHAIR, BOARD TREASURER, BOARD SECRETARY AND THE IMMEDIATE PAST CHAIRPERSON, PROVIDED HIS OR HER BOARD TERM HAS NOT EXPIRED. THE CHAIRS OF OTHER COMMITTEES, IF NOT ONE OF THE PREVIOUSLY NAMED OFFICERS, MAY SERVE AS ADDITIONAL OFFICERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE OFFICER SHALL ATTEND THE EXECUTIVE COMMITTEE MEETINGS, BUT IS AN OBSERVER OF THE COMMITTEE. THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE FOUNDATION FOR ITS DAY-TO-DAY BUSINESS OPERATIONS WHEN THE BOARD IS NOT IN SESSION. HOWEVER, THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY OF THE FOLLOWING POWERS: 9.1.1 ADOPTING OR AMENDING OR REPEALING PROVISIONS IN THE ARTICLES OF INCORPORATION OR THE BYLAWS. 9.1.2 FILLING VACANCIES ON THE BOARD OF DIRECTORS. 9.1.3 CHANGING THE MEMBERSHIP OF, FILLING VACANCIES ON, OR CHANGING THE NUMBER OF MEMBERS OF THE EXECUTIVE COMMITTEE. 9.1.4 AMENDING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS. 9.1.5 APPROVING A SELF-DEALING TRANSACTION AS DEFINED IN THE CALIFORNIA NONPROFIT CORPORATION LAW. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CONTRACTS WITH SHARED FINANCIAL SERVICES AT MAKE-A-WISH FOUNDATION OF AMERICA AND AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 IS PREPARED BY AN ACCOUNTING FIRM, REVIEWED BY SHARED FINANCIAL SERVICES, THE CEO, VP OF OPERATIONS AND FINANCE, AND THE FINANCE COMMITTEE. A COMPLETE COPY IS OF THE FINAL FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA FOR ALL OFFICERS, DIRECTORS, VOLUNTEERS AND EMPLOYEES. THIS ARE COLLECTED AT DATE OF HIRE/COMMENCEMENT OF VOLUNTEER SERVICE AND THEN ANNUALLY BY FISCAL YEAR. THIS ARE REVIEWED BY THE SENIOR VOLUNTEER MANAGER, VP OF FINANCE AND OPERATIONS AND CEO AS APPLICABLE. ADDITIONALLY FOR MEMBERS OF THE BOARD OF DIRECTORS, EACH BOARD MEETING INCLUDES AN OPPORTUNITY TO DISCLOSE ANY CONFLICTS. THE PROCESS OF ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CEO BECOMES AWARE INCLUDE DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERESTED PERSON; FULLY DISCLOSING THE CONFLICTING INTERESTS TO THE BOARD; HAVING THE CONFLICTED PERSON RECUSE THEMSELF FROM DELIBERATIONS AND DISCUSSIONS REGARDING THE TRANSACTION; AND 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 CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD CAN AUTHORIZE THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. COMPENSATION IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY SURVEYS, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA AND LOCAL SALARY SURVEYS. DOCUMENTATION INCLUDES VOTE AND APPROVAL OF COMPENSATION, MEMBERS PRESENT DURING THE VOTE AND REFERENCES DATA SOURCES USED. FOR OTHER STAFF, THE SAME DATA INSTRUMENTS ARE USED. THE BOARD OF DIRECTORS APPROVES AS PART OF THE BUDGET COMPENSATION FOR ALL STAFF. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO & VP OF OPERATIONS & FINANCE AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AS NEEDED USING THE APPROVED BUDGET AND METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST PERFORMED DURING FISCAL 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.