2025-06-16T12:49:08-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-09-01 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 2025-06-15 1 1 HEIDI TATRO P01591796 6123764500 2025-06-15 2023 2025-03-06 01:10:19Z SHELLY MILLWEE 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 16660696 0 X WWW.WISH.ORG/TEXGULF X 1984 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 18 18 28 617 0 0 6326205 5969896 9650 7350 -529206 679572 42422 -137527 5849071 6519291 5067876 3434274 0 0 2476978 2589296 0 0 1202132 1089646 967491 8634500 6991061 -2785429 -471770 17512495 18206476 768760 863703 16743735 17342773 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4816008 3434274 7350 SEE SCHEDULE O 4816008 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 18 18 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 THOMAS HATFIELD CHAIR 2.00 X X 0 0 0 KRISTIN PALMER IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 JASON JENNARO CHAIR ELECT 2.00 X X 0 0 0 ED RAZIM TREASURER 2.00 X X 0 0 0 BONNIE HOUSTON SECRETARY 2.00 X X 0 0 0 SCOTT BALLARD DIRECTOR 1.00 X 0 0 0 JOHN HANTAK DIRECTOR 1.00 X 0 0 0 HEATHER HRAP DIRECTOR 1.00 X 0 0 0 JULIE LUECHT DIRECTOR 1.00 X 0 0 0 KIRSTY MCCORMACK DIRECTOR 1.00 X 0 0 0 LESLIE MONSON DIRECTOR (THRU 9/23) 1.00 X 0 0 0 JOHN NICKENS DIRECTOR 1.00 X 0 0 0 DANIEL PENNY DIRECTOR 1.00 X 0 0 0 DINANNE RALSTON DIRECTOR 1.00 X 0 0 0 JENNIFER RAYBURN DIRECTOR 1.00 X 0 0 0 MARK REED DIRECTOR 1.00 X 0 0 0 THOMAS SELLERS DIRECTOR 1.00 X 0 0 0 DAVID STONE DIRECTOR 1.00 X 0 0 0 CAYLIN WIEBE DIRECTOR 1.00 X 0 0 0 SHELLY MILLWEE PRESIDENT & CEO 40.00 X 227924 0 34608 MELISSA HENDERSON VP OF FINANCE & OPERATIONS 40.00 X 152750 0 9326 JESSICA ANSEL VP OF PHILANTHROPY 40.00 X 174593 0 10637 BREEZE ACEVEDO VP OF MISSION DELIVERY 40.00 X 122821 0 19580 NICOLE GABLER DIRECTOR OF FOUNDATION ENGAGEMENT 40.00 X 108049 0 10004 YARA ELSAYED GUEST FORMER PRESIDENT & CEO(THRU 3/23) 40.00 X 231660 0 8346 1017797 0 92501 6 1 1 0 MORGAN LEWIS & BOCKIUS LLP 1701 MARKET STREET PHILADELPHIA PA 19103 LEGAL CONSULTATION 147515 1 1689487 8600 4271809 2246494 5969896 WISH ASSIST FEES 900099 7350 7350 7350 443559 443559 10051901 9815888 236013 236013 236013 161440 1689487 325517 -164077 -164077 26550 0 26550 26550 6519291 7350 0 542045 3434274 3434274 444386 51006 64758 328622 1676126 715302 536757 424067 62991 28691 21358 12942 244388 92579 70679 81130 161405 59006 46107 56292 4759 4759 54375 54375 158478 54155 34854 69469 14820 2000 1000 11820 101132 44071 13559 43502 34467 4678 12736 17053 71760 33672 16309 21779 30217 4336 4878 21003 8700 3585 1502 3613 125383 58671 28490 38222 NATIONAL DUES 320164 224115 44823 51226 MERCHANT FEE 28566 3877 10556 14133 OTHER EXPENSES 14670 1990 5421 7259 6991061 4816008 972921 1202132 264642 308581 1619749 1594408 1085546 1278655 34076 83896 306025 318955 3302100 1180753 2244708 2121347 11456779 11985313 500970 515321 17512495 18206476 574911 660881 26750 11500 167099 191322 768760 863703 X 7824731 7065900 8919004 10276873 16743735 17342773 17512495 18206476 X -471770 1014683 28613 27512 X 0 1 X 1 0 X 4604155 3818308 4961810 6326205 5969896 25680374 4604155 3818308 4961810 6326205 5969896 25680374 500446 25179928 364760 356484 470108 409807 443559 2044718 20954 14239 37005 42422 187990 302610 28027702 21350 0.89840 0.90100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 20,954. 2020 AMOUNT: $ 14,239. 2021 AMOUNT: $ 37,005. 2022 AMOUNT: $ 42,422. FUNDRAISING REVENUE - 2023 AMOUNT: $ 187,990. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7812188 195000 1207993 489449 8725732 7085020 140000 587168 7812188 8027598 96417 -1038995 7085020 9019545 30050 1335047 2357044 8027598 7742806 637523 639216 9019545 0.00000 0.62060 0.37940 0 0 630000 630000 2432817 981409 1451408 174361 154376 19985 64922 44968 19954 2121347 DUE TO NATIONAL 12236 DUE TO OTHER CHAPTERS 108443 LEASE LIABILITY - OPERATING 70643 191322 X 10648654 1014683 3141543 27512 4183738 6464916 54375 54375 6519291 10049616 3112930 3112930 6936686 54375 54375 6991061 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, 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 SPLIT INTEREST AGREEMENTS 27,512. EVENT 1850927 1689487 161440 35490 0 231035 12509 46483 1850927 1689487 161440 35490 231035 12509 46483 325517 -164077 26550 0 26550 26550 0 0 0 0 0 0 1 WISHES GRANTED 602 1083775 2350499 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 1 0 0 0 0 0 0 1 0 SHELLY MILLWEE PRESIDENT & CEO 185093 0 42831 0 0 0 11554 0 23054 0 262532 0 0 0 YARA ELSAYED GUEST FORMER PRESIDENT & CEO(THRU 3/23) 57046 0 12360 0 162254 0 5209 0 3137 0 240006 0 0 0 JESSICA ANSEL VP OF PHILANTHROPY 144428 0 30165 0 0 0 10476 0 161 0 185230 0 0 0 MELISSA HENDERSON VP OF FINANCE & OPERATIONS 131000 0 21750 0 0 0 9165 0 161 0 162076 0 0 0 PART I, LINE 4A YARA ELSAYED WAS PAID A $145,000 SEVERANCE ON APRIL 14, 2023. 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 875 2122924 FMV X INVENTORY 8 79381 FMV X OTHER 27 44189 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 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 TEXAS GULF COAST AND LOUISIANA GRANTED 602 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL DIRECT COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $6,359,051. OF THIS AMOUNT, $2,924,777 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 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 2023 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 27,512.