2023-07-14T15:54:46-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 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 2023-07-12 1 MELISSA HENDERSON XXX-XX-XXXX MELISSA HANGSLEBEN P02087031 6022662248 2023-07-12 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHELLY MILLWEE 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 24905688 0 X WWW.TEXGULF.WISH.ORG X 1984 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 21 585 0 0 3818308 4961810 0 4350 1387668 1193822 14239 37005 5220215 6196987 1916239 3711683 0 0 1481621 2107264 0 0 847714 734467 1012121 4132327 6831068 1087888 -634081 22719478 19096899 617634 1083923 22101844 18012976 X THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5213713 3711683 4350 SEE SCHEDULE O 5213713 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 11 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 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 40.00 X 286006 0 14672 SHELLY MILLWEE CHIEF MISSION & STRATEGY OFFICER 40.00 X 193429 0 10112 JESSICA ANSEL VP OF PHILANTHROPY 40.00 X 147917 0 761 MELISSA HENDERSON VP OF FINANCE & OPERATIONS 40.00 X 115948 0 7718 JULIE LUECHT BOARD CHAIR 2.00 X X 0 0 0 KRISTIN PALMER CHAIR-ELECT 2.00 X X 0 0 0 WILLIAM WINDHAM IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 THOMAS HATFIELD TREASURER 2.00 X X 0 0 0 JASON JENNARO SECRETARY 2.00 X X 0 0 0 MICHAEL BONO DIRECTOR 1.00 X 0 0 0 CURTIS FESSLER DIRECTOR 1.00 X 0 0 0 JOHN HANTAK DIRECTOR 1.00 X 0 0 0 BONNIE HOUSTON DIRECTOR 1.00 X 0 0 0 JASON KOHLL DIRECTOR 1.00 X 0 0 0 STEPHEN LANDRY 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 ED RAZIM DIRECTOR 1.00 X 0 0 0 THOMAS SELLERS DIRECTOR 1.00 X 0 0 0 HEATHER SIRDASHNEY DIRECTOR 1.00 X 0 0 0 CAYLIN WIEBE DIRECTOR 1.00 X 0 0 0 JASON SAUER DIRECTOR (THRU 12/21) 1.00 X 0 0 0 743300 0 33263 4 0 1 0 0 183384 4778426 1255624 4961810 WISH ASSIST FEES 900099 4350 4350 4350 470108 470108 19432415 18708701 723714 723714 723714 OTHER REVENUE 900099 37005 37005 37005 6196987 4350 0 1230827 3711683 3711683 655293 288329 163823 203141 1150769 507185 280209 363375 32496 14328 7862 10306 137868 60741 33773 43354 130838 57632 32151 41055 9250 9250 67538 67538 75311 41507 16013 17791 22885 12245 5035 5605 86462 44435 18079 23948 6513 2544 1386 2583 50006 27660 10321 12025 42433 23128 8917 10388 30781 12112 10288 8381 147114 80331 31770 35013 NATIONAL DUES 440091 316865 66014 57212 OTHER EXPENSES 24855 9519 5322 10014 MERCHANT FEES 8882 3469 1890 3523 6831068 5213713 769641 847714 245804 1047006 1093255 164001 89990 824368 39186 16959 168002 151375 3369264 1017642 2453362 2351622 18126276 14207286 503603 334282 22719478 19096899 593368 849264 24266 234659 617634 1083923 X 13610381 10076878 8491463 7936098 22101844 18012976 22719478 19096899 X -634081 -3442290 51284 -63781 X X 0 1 X 1 0 X 4369878 4884181 4604155 3818308 4961810 22638332 4369878 4884181 4604155 3818308 4961810 22638332 567666 22070666 334674 369901 364760 356484 470108 1895927 26742 33476 20954 14239 37005 132416 24666675 4350 0.89480 0.90010 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2017 AMOUNT: $ 26,742. 2018 AMOUNT: $ 33,476. 2019 AMOUNT: $ 20,954. 2020 AMOUNT: $ 14,239. 2021 AMOUNT: $ 37,005. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8027598 96417 -1038995 7085020 9019545 30050 1335047 2357044 8027598 7742806 637523 639216 9019545 6807327 734050 201429 7742806 5685135 616645 505547 6807327 0.00000 0.71700 0.28300 0 0 630000 630000 2413322 772247 1641075 48160 26278 21882 277782 219117 58665 2351622 DUE TO NATIONAL 147786 DUE TO OTHER CHAPTERS 86873 234659 X 3206179 -3442290 582801 -63781 -2923270 6129449 67538 67538 6196987 7295047 531517 531517 6763530 67538 67538 6831068 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, 2022 AND 2021. 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 -63,781. 1 WISHES GRANTED 572 526559 3185124 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 SELECT BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH-GRANTING PROGRAM. THE ORGANIZATION GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE VICE PRESIDENT OF MISSION DELIVERY AND APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION IS RETAINED BY THE ORGANIZATION. OF THE TOTAL 572 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $526,559 WERE PROVIDED DIRECTLY TO APPROXIMATELY 234 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $3,185,124 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. X X X 0 0 0 0 0 0 0 1 0 YARA ELSAYED GUEST PRESIDENT & CEO 236006 0 50000 0 0 0 4560 0 10112 0 300678 0 0 0 SHELLY MILLWEE CHIEF MISSION & STRATEGY OFFICER 167929 0 25500 0 0 0 0 0 10112 0 203541 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 558 1240617 FMV X OTHER 4 8507 FMV X EQUIPMENT 1 6500 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 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 572 WISHES WITH AN AVERAGE COST OF APPROXIMATELY $6,500 (INCLUDES BOTH CASH AND DONATED GOODS DIRECT COSTS) DURING THE FISCAL YEAR ENDING AUGUST 31, 2022. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. IN DECEMBER 2019, A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH OF AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. AS OF AUGUST 31, 2021, WITH THE EXCEPTION OF REGIONAL TRAVEL, TRAVEL WISHES WERE STILL PAUSED. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 73% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 383. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 93% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. TOWARD THE END OF FISCAL YEAR 2022, THE FOUNDATION BEGAN TO EMERGE FROM PANDEMIC OPERATING CONDITIONS AND NATIONAL WISH TRAVEL WAS RESUMED. NATIONAL EFFORTS ARE UNDERWAY TO RETURN TO PRE-PANDEMIC WISH GRANTING AND FUNDRAISING EFFORTS. 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 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 2021 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 FOUNDATION PROVIDES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, ETC.) UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE ON OUR WEBSITE AT WWW.TEXGULF.WISH.ORG AS WELL AS PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS -63,781. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.