2024-04-16T16:09:32-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 760116615 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA INC MAKE 2814919474 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 MELISSA HENDERSON VP OF FINANCE & OPERATIONS 2814919474 2024-04-15 1 MELISSA HENDERSON XXX-XX-XXXX 0 MELISSA HANGSLEBEN P02087031 6022662248 2024-04-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHELLY MILLWEE 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 23606185 0 X WWW.TEXGULF.WISH.ORG X 1984 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 26 560 0 0 4961810 6326205 4350 9650 1193822 -529206 37005 42422 6196987 5849071 3711683 5067876 0 0 2107264 2476978 0 0 909777 1012121 1089646 6831068 8634500 -634081 -2785429 19096899 17512495 1083923 768760 18012976 16743735 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6572901 5067876 9650 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 575 WISHES WITH AN AVERAGE COST OF APPROXIMATELY $8,700 (INCLUDES BOTH CASH AND DONATED GOODS DIRECT COSTS) DURING THE FISCAL YEAR ENDING AUGUST 31, 2023. FOR MORE INFORMATION, PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. 6572901 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MELISSA HENDERSON 2814919474 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 YARA ELSAYED GUEST PRESIDENT & CEO (THRU 3/23) 40.00 X 246605 0 27146 SHELLY MILLWEE PRESIDENT & CEO (EFFECTIVE 8/4/23) 40.00 X 206762 0 21047 JESSICA ANSEL VP OF PHILANTHROPY 40.00 X 165638 0 11299 MELISSA HENDERSON VP OF FINANCE & OPERATIONS 40.00 X 131153 0 9230 ANGELA GARZA DIRECTOR OF CORPORATE ENGAGEMENT 40.00 X 109693 0 6306 KRISTIN PALMER CHAIR 2.00 X X 0 0 0 JULIE LUECHT IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 THOMAS HATFIELD CHAIR ELECT 2.00 X X 0 0 0 ED RAZIM TREASURER 2.00 X X 0 0 0 MICHAEL BONO SECRETARY 2.00 X X 0 0 0 BONNIE HOUSTON DIRECTOR 1.00 X 0 0 0 JOHN HANTAK DIRECTOR 1.00 X 0 0 0 JASON KOHLL DIRECTOR 1.00 X 0 0 0 KIRSTY MCCORMACK DIRECTOR 1.00 X 0 0 0 LESLIE MONSON DIRECTOR 1.00 X 0 0 0 DANIEL PENNY DIRECTOR 1.00 X 0 0 0 JENNIFER RAYBURN DIRECTOR 1.00 X 0 0 0 THOMAS SELLERS DIRECTOR 1.00 X 0 0 0 CAYLIN WIEBE DIRECTOR 1.00 X 0 0 0 JASON JENNARO DIRECTOR 1.00 X 0 0 0 HEATHER HRAP DIRECTOR 1.00 X 0 0 0 CURTIS FESSLER DIRECTOR (THRU 6/28/23) 1.00 X 0 0 0 859851 0 75028 5 0 1 0 0 6326205 2198882 6326205 WISH ASSIST FEES 900099 9650 9650 9650 409807 409807 16818101 17756443 671 -938342 -671 -939013 -939013 OTHER REVENUE 900099 42422 42422 42422 5849071 9650 0 -486784 5067876 5067876 719926 144753 371187 203986 1360413 725626 245847 388940 49843 27724 6779 15340 198005 88347 53756 55902 148791 63043 43302 42446 97 97 217515 217515 4480 4480 58256 58256 90080 34898 19970 35212 9986 4305 1605 4076 109334 63121 20887 25326 12786 4724 2364 5698 76193 42171 17635 16387 53081 25805 9626 17650 42304 17511 6448 18345 145409 80622 33355 31432 NATIONAL DUES 250771 175540 35108 40123 OTHER EXPENSES 12420 4273 2323 5824 MERCHANT FEES 6934 2562 1282 3090 8634500 6572901 1151822 909777 1047006 264642 164001 1619749 824368 1085546 16959 34076 151375 306025 3289555 1044847 2351622 2244708 14207286 11456779 334282 500970 19096899 17512495 849264 574911 26750 234659 167099 1083923 768760 X 10076878 7824731 7936098 8919004 18012976 16743735 19096899 17512495 X -2785429 1438446 55880 21862 X 0 1 X 1 0 X 4884181 4604155 3818308 4961810 6326205 24594659 4884181 4604155 3818308 4961810 6326205 24594659 526724 24067935 369901 364760 356484 470108 409807 1971060 33476 20954 14239 37005 42422 148096 26713815 14000 0.90100 0.89480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 33,476. 2019 AMOUNT: $ 20,954. 2020 AMOUNT: $ 14,239. 2021 AMOUNT: $ 37,005. 2022 AMOUNT: $ 42,422. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7085020 140000 587168 7812188 8027598 96417 -1038995 7085020 9019545 30050 1335047 2357044 8027598 7742806 637523 639216 9019545 6807327 734050 201429 7742806 0.00000 0.66820 0.33180 0 0 630000 630000 2431317 876338 1554979 174361 136782 37579 53877 31727 22150 2244708 DUE TO NATIONAL 4772 DUE TO OTHER CHAPTERS 69030 LEASE LIABILITY - OPERATING 93297 167099 X 8278952 1438446 1027829 21862 2488137 5790815 58256 58256 5849071 9548193 971949 971949 8576244 58256 58256 8634500 PART V, LINE 4: THE FOUNDATION HELD ENDOWMENT FUNDS TO BE USED FOR WISH GRANTING PURPOSES OR BUILDING-RELATED EXPENSES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL 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, 2023 AND 2022. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST AGREEMENTS 21,862. 1 WISHES GRANTED 575 861240 4206636 FMV TRAVEL, M & E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO CHILDREN WITH CRITICAL ILLNESSES. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDOR FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.). ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION WHICH IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 1 0 YARA ELSAYED GUEST PRESIDENT & CEO (THRU 3/23) 246605 0 0 0 0 0 14832 0 12314 0 273751 0 0 0 SHELLY MILLWEE PRESIDENT & CEO (EFFECTIVE 8/4/23) 171062 0 35700 0 0 0 8733 0 12314 0 227809 0 0 0 JESSICA ANSEL VP OF PHILANTHROPY 138338 0 27300 0 0 0 9938 0 1361 0 176937 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAKES RECOMMENDATIONS FOR BONUSES AND SALARY INCREASES BASED ON THE CURRENT ECONOMIC CLIMATE AND STAFF EFFORTS. X WISH-RELATED 735 2143587 FMV X INVENTORY 2 34076 FMV X OTHER 7 21219 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE CHAIRMAN, THE IMMEDIATE PAST CHAIRMAN, THE CHAIRMAN-ELECT, THE SECRETARY AND THE TREASURER. THE PRESIDENT AND CHIEF EXECUTIVE OFFICER SHALL SERVE AS A NON-VOTING EX OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE AND SHALL BE INVITED TO ATTEND ALL MEETINGS EXCEPT WHEN HIS/HER POSITION OR SALARY IS UNDER DISCUSSION. THE CHAIRMAN OF THE BOARD SHALL SERVE AS THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. WHEN THE BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE POWER AND AUTHORITY OF THE BOARD TO TRANSACT ALL REGULAR BUSINESS OF THE FOUNDATION, SUBJECT TO ANY PRIOR LIMITATION IMPOSED BY THE BOARD, THE ARTICLES, THESE BYLAWS OR BY STATUTE. THE EXECUTIVE COMMITTEE ALSO SHALL COORDINATE THE RECOMMENDATIONS AMONG THE OTHER BOARD COMMITTEES. THE EXECUTIVE COMMITTEE SHALL REVIEW AND ORGANIZE INFORMATION PERTINENT TO MATTERS TO BE PRESENTED AT FUTURE MEETINGS OF THE BOARD TO UTILIZE MORE EFFECTIVELY THE DISCUSSION TIME AT SUCH FUTURE MEETINGS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY AND RESPONSIBILITY TO SET STANDARDS FOR REVIEW AND MAKE RECOMMENDATIONS TO THE BOARD REGARDING THE PERFORMANCE, COMPENSATION AND TERMS OF EMPLOYMENT OF THE PRESIDENT. THE EXECUTIVE COMMITTEE ALSO SHALL HAVE THE AUTHORITY AND RESPONSIBILITY TO IMPLEMENT THE FOUNDATION'S PERSONNEL, VOLUNTEER AND DUALITY OF INTEREST POLICIES IN ACCORDANCE WITH THE NATIONAL BYLAWS. THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO TAKE ANY OF THE FOLLOWING ACTIONS: (I) AGREE TO ANY UNBUDGETED CAPITAL EXPENDITURE; (II) FILL VACANCIES ON THE BOARD; (III) AMEND OR REPEAL ANY RESOLUTION PASSED BY THE BOARD; (IV) AMEND OR REPEAL THE ARTICLES OR THESE BYLAWS; (V) TAKE ACTIONS ON ANY MATTERS THAT, UNDER APPLICABLE LAW OR UNDER THE ARTICLES, THESE BYLAWS OR PREVIOUS RESOLUTIONS OF THE BOARD, ARE THE RESPONSIBILITY OF THE ENTIRE BOARD OR ANOTHER COMMITTEE OF THE BOARD OR ARE CONTRARY TO ESTABLISHED POLICIES AND EXPRESSED DESIRES OF THE BOARD; (VI) TAKE SUCH OTHER ACTION AS THE BOARD MAY IN ADVANCE DETERMINE SHALL NOT BE WITHIN THE PREROGATIVE OF THE EXECUTIVE COMMITTEE WITHOUT FURTHER CONSULTATION AND APPROVAL OF THE BOARD; AND (VII) TAKE ANY ACTION THAT WOULD BE DEEMED AS NOT IN THE ORDINARY COURSE OF THE FOUNDATION'S BUSINESS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED THE PRIMARY REVIEW OF THE FORM 990 TO THE FINANCE & AUDIT COMMITTEE. THE ORGANIZATION'S VICE PRESIDENT OF FINANCE & OPERATIONS WORKS CLOSELY WITH AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND ENSURE THE ACCURACY OF THE FORM 990. THE FORM 990 IS REVIEWED BY THE PRESIDENT & CEO PRIOR TO BEING PROVIDED TO THE FINANCE & AUDIT COMMITTEE. AFTER APPROVAL BY THE FINANCE & AUDIT COMMITTEE, THE FORM 990 IS PROVIDED TO THE FULL BOARD 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 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 MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE VICE PRESIDENT OF FINANCE & OPERATIONS IF FROM EMPLOYEES AND BOARD MEMBERS. THE PRESIDENT & CEO HAS OVERSIGHT OF THE REVIEW PROCESS. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT & CEO BECOMES AWARE INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: (1) DETERMING 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 2022 COMPENSATION, THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AND APPROVED BY THE BOARD OF DIRECTORS, BOTH CONSISTING OF INDEPENDENT PERSONS. COMPENSATION IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES AND SURVEYS ARE DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMMITTEE AND THE BOARD OF DIRECTORS MEETINGS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE MEMBERS WHO WERE PRESENT DURING THE DISCUSSION AND THE DATE IT WAS APPROVED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND KEY EMPLOYEES, 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 SPLIT INTEREST AGREEMENTS 21,862.