Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Make-A-Wish Foundation of Greater Los Angeles
Employer identification number
95-4107024
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,412,180
4,491,717
2,516,383
3,000,550
3,778,693
17,199,523
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
3,412,180
4,491,717
2,516,383
3,000,550
3,778,693
17,199,523
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
1,400,137
6
Public Support. Subtract line 5 from line 4.
15,799,386
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
3,412,180
4,491,717
2,516,383
3,000,550
3,778,693
17,199,523
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
167,690
170,788
151,351
105,897
60,330
656,056
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
0
0
0
0
0
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
471,632
315,145
186,362
5,783
49,279
1,028,201
11
Total support (Add lines 7 through 10).
18,883,780
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
159,900
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
83.666 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
81.593 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Make-A-Wish Foundation of Greater Los Angeles
Employer identification number
95-4107024
Identifier
Return Reference
Explanation
FORM 990 PART VII
COMPENSATION PAID BY RELATED ORGANIZATION
The compensation paid by the related organization to Mr. Kroemer was for his services provided to Make-A-Wish Foundation of America as Vice President and Chief Operating Officer of that organization. Mr. Kroemer's hours spent on each organization were: Make-A-Wish Foundation of America, 45 hours per week; Make-A-Wish Foundation of Greater Los Angeles, 2 hours per week. Ms. Thompson is compensated by Make-A-Wish Foundation of America as Vice President of Chapter Support of that organization. Ms. Thompson's hours spent on each organization were: Make-A-Wish Foundation of America, 45 hours per week; Make-A-Wish Foundation of Greater Los Angeles, 2 hours per week. The following directors, Mr. Round, Mr. Byar, and Mr. O'Toole are uncompensated directors of both organizations, each spending approximately 2 hours per week for Make-A-Wish Foundation of America and 2 hours per week for Make-A-Wish Foundation of Greater Los Angeles. FORM 990 REVIEW PROCESS PART VI, SECTION B, LINE 11A THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S CEO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE OF THE BOARD, COMPOSED OF FINANCIAL PROFESSIONALS, FOR REVIEW AND COMMENTS. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A FINAL VERSION WAS PROVIDED TO ALL VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
CONFLICT OF INTEREST POLICY
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 COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CHIEF EXECUTIVE OFFICER BECOMES AWARE INCLUDES, 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.
COMPENSATION DETERMINATION
PART VI, SECTION B, LINE 15A & b
The total compensation (including base salary, benefits and incentive payments) of the Foundation's CEO and officers for 2010 was reviewed and approved by a committeE of the Board of Directors, which is comprised solely of independent directors none of whom had a conflict of interest with respect to the proposed compensation arrangements. COmpensation is REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS LIKE THE CALIFORNIA NONPROFITS ASSOCIATION AND BY NATIONAL BENCHMARKING ORGANIZATIONS. the review of appropriate comparability information regarding the compensation paid by other similarly situated nonprofit organizations to their CEOs and top management officials is made to ensure that the compensation proposed for the corresponding executive at the Foundation is reasonable and appropriate based on comparable market data. The Foundation's contemporaneous records include: (1) the terms of the compensation arrangements (including the dates they were approved); (2) the names of Board members who were present during the discussions and who voted on the arrangements; and (3) a description of the comparability data relied upon by the Foundation before the compensation arrangements were approved. The compensation paid by a related organization, Make-a-wish of America, to board officers is also determined by the same standards.
DISCLOSURE OF DOCUMENTS
PART VI, SECTION C, LINE 19
While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization makes these documents available upon request.
FORM 990, PART XI, LINE 5
OTHER CHANGE IN NET ASSETS
CHANGE IN BENEFICIAL INTEREST IN TRUST ($363,004) UNREALIZED GAINS $64,782 ----------- TOTAL ($298,222)
Part VI, Section A, line 4
Significant changes addressed in the restated by-laws dated November 12, 2010 included: 1. The number of directors was changed from 5-25 to a number to be determined by a 2/3 vote but not less than 9 directors. 2. The treasurer's duties were changed to: "The treasurer shall perform all duties incident to the office of treasurer and such other duties as may be assigned by the President or the board of directors. The treasurer need not be a director." 4. Classes and terms include:" The directors, other than directors appointed by the Chapter performance committee of the national foundation, shall be divided into two (2) approximately equal groups and designated to serve one (1) or two (2) year terms (ending on AUgust 31) by a random method determined by the board of directors. Thereafter, the term of office of each director shall be two (2) years (ending August 31)." 5. The title of board CEO was replaced with "president".
Part VII, Section A
Breena Gold was promoted from VP of Development to CEO on 12/20/2010.