2024-05-16T16:36:18-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE 100 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 4076224673 2024-05-14 1 ANNE CUBA XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANNE CUBA 1020 NORTH ORLANDO AVENUE 100 MAITLAND FL 32751 10666752 0 X WWW.WISH.ORG/CNFL X 1994 FL TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 20 20 40 357 0 0 6392862 7511340 58575 64263 60958 149209 -303221 -25402 6209174 7699410 1954143 3103681 0 0 1958175 2375291 0 540 1301973 1055001 1414221 4967319 6893733 1241855 805677 8451283 9772812 864016 1131635 7587267 8641177 X THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4408997 3103681 64263 SEE SCHEDULE O. 4408997 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 1 1 40 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X ANNE CUBA 4076224673 1020 NORTH ORLANDO AVENUE 100 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 40.00 X 193404 0 10697 JACKIE DODSON VP OF FINANCE & OPERATIONS 40.00 X 121438 0 8565 MODESTO ALCALA CHAIR 5.00 X X 0 0 0 ADAM LOSEY PAST CHAIR 5.00 X X 0 0 0 JEREMY HERTZ VICE CHAIR 1.00 X X 0 0 0 JESSE EISNER TREASURER & BOARD DEV CHAIR 1.00 X X 0 0 0 CINDY CRAIG-JOHNSON SECRETARY 1.00 X X 0 0 0 CHRIS DORSO PROGRAM & RESOURCE DEV CHAIR 1.00 X X 0 0 0 JUSTIN CORE FUNDRAISING CHAIR 1.00 X X 0 0 0 FATAN JAAFAR-ABDALLAH DIRECTOR 1.00 X 0 0 0 RAJ WADHAWAN DIRECTOR 1.00 X 0 0 0 MATT MORGAN DIRECTOR 1.00 X 0 0 0 MARY ROGERS DIRECTOR 1.00 X 0 0 0 LONNA GORDON DIRECTOR 1.00 X 0 0 0 KELLY FLAHERTY CLARK DIRECTOR 1.00 X 0 0 0 JENNIFER SANDLER-STEINSHOUER DIRECTOR 1.00 X 0 0 0 COREY COLLINS DIRECTOR 1.00 X 0 0 0 DAN FIELDS DIRECTOR 1.00 X 0 0 0 TAJIANA ANCORA-BROWN DIRECTOR 1.00 X 0 0 0 JAY CHAUDHARI DIRECTOR 1.00 X 0 0 0 BRIAN DAVIS DIRECTOR 1.00 X 0 0 0 DAVE PECKHAM DIRECTOR 1.00 X 0 0 0 ALLAN SANSOM DIRECTOR (THRU 1/1/23) 1.00 X 0 0 0 MATT KENNEDY DIRECTOR (THRU 4/30/23) 1.00 X 0 0 0 314842 0 19262 2 0 1 0 0 10241 1993604 5507495 1291152 7511340 WISH ASSIST FEES 900099 64263 64263 64263 187878 187878 2113019 2151688 -38669 -38669 -38669 753895 1993604 815654 -61759 -61759 35135 0 35135 35135 OTHER INCOME 900099 1222 1222 1222 7699410 64263 0 123807 3103681 3103681 364683 120443 123775 120465 1700163 557237 577560 565366 33385 8730 13122 11533 117777 44624 38074 35079 159283 53448 53658 52177 82442 79472 2970 540 540 21208 21208 44101 617 12108 31376 34228 185 34043 191967 55553 29498 106916 77235 1581 33801 41853 181790 69541 51624 60625 53270 8148 17046 28076 112513 4137 41831 66545 1931 749 522 660 37430 14598 10106 12726 CHAPTER DUES 507475 365382 76121 65972 MERCHANT FEES 55144 55144 MEMBERSHIP DUES 8098 343 3237 4518 BAD DEBT EXPENSE 5389 5389 6893733 4408997 1182763 1301973 2861436 2777948 2556349 1089966 296642 406651 3175 5075 23487 21743 190364 157706 218249 135404 79886 82845 1884209 4531159 555735 699719 8451283 9772812 732293 792713 3735 2204 127988 336718 864016 1131635 X 7288382 8414718 298885 226459 7587267 8641177 8451283 9772812 805677 282731 -34498 0 X 0 1 X 1 0 X 4700683 3292131 4344483 6392862 7511340 26241499 4700683 3292131 4344483 6392862 7511340 26241499 2193775 24047724 78354 78965 54722 59787 187878 459706 502147 142739 654158 589132 790252 2678428 29379633 357513 0.81850 0.86240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 467,647. 2019 AMOUNT: $ 126,292. 2020 AMOUNT: $ 635,642. 2021 AMOUNT: $ 557,655. 2022 AMOUNT: $ 753,895. MISCELLANEOUS INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 1,497. 2020 AMOUNT: $ 1,202. 2021 AMOUNT: $ 1,777. 2022 AMOUNT: $ 1,222. GROSS GAMING REVENUE - 2018 AMOUNT: $ 34,500. 2019 AMOUNT: $ 14,950. 2020 AMOUNT: $ 17,314. 2021 AMOUNT: $ 29,700. 2022 AMOUNT: $ 35,135. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19833 17129 2704 187647 114598 73049 10769 3677 7092 82845 OTHER ASSETS 3121 SECURITY DEPOSITS 12965 DUE FROM NATIONAL 295308 DUE FROM OTHER CHAPTERS 196934 RIGHT-OF-USE ASSETS - FINANCING 23547 RIGHT-OF-USE ASSETS - OPERATING 167844 699719 DUE TO NATIONAL 5357 DUE TO OTHER CHAPTERS 124438 LEASE LIABILITY - FINANCING 26129 LEASE LIABILITY - OPERATING 180794 336718 X 8690901 282731 668209 950940 7739961 21208 -61759 -40551 7699410 7636991 702707 61759 764466 6872525 21208 21208 6893733 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND FLORIDA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 12A 1.038 OF THE FLORIDA STATUES, CHAPTER 212. 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 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -61,759. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 61,759. WISHMAKER'S BALL 2129050 1458238 670812 1903 150083 310457 10110 11592 208617 WALK FOR WISHES 534424 459895 74529 11314 27224 17130 12980 42299 4 84025 75471 8554 2417 2520 0 7008 2747499 1993604 753895 1903 163814 337681 29760 24572 257924 815654 -61759 35135 0 35135 35135 FL 1 0 0 0 0.00000 1.00000 ANNE CUBA 1020 N ORLANDO AVE SUITE 100 MAITLAND FL 32751 0 KRISTA ZAGALES 413 EVENT MANAGER, SECURE RAFFLE PRIZES AND SET UP ONLINE GAMING PLATFORM X 0 0 1 WISHES GRANTED 367 469758 2633923 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE 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 FILE IS CLOSED. X X X X 0 0 0 0 0 0 0 1 0 ANNE CUBA PRESIDENT & CEO 169310 0 24094 0 0 0 5330 0 5367 0 204101 0 0 0 PART I, LINE 7 THE PRESIDENT & CEO RECEIVED A DISCRETIONARY BONUS PAYMENT THAT WAS APPROVED BY THE BOARD OF DIRECTORS AND WAS BASED ON INDIVIDUAL AND TEAM PERFORMANCE OF THE CHAPTER. X 1 154227 FMV X WISH-RELATED 361 1051930 FMV X SPECIAL EVENTS 8 84995 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, DESCRIPTION OF PROGRAM SERVICE 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 CENTRAL & NORTHERN FLORIDA GRANTED 367 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $5,009,365. OF THIS AMOUNT, $600,368 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 BOARD SHALL CONSIST OF THE BOARD CHAIR, VICE CHAIR, FUNDRAISING CHAIR, WISH GRANTING CHAIR, LEGAL CHAIR, SECRETARY, TREASURER AND THE IMMEDIATE PAST BOARD CHAIR AS AN EX-OFFICIO MEMBER FOR THE YEAR FOLLOWING HIS OR HER BOARD CHAIRPERSON-SHIP. EXECUTIVE BOARD MEMBERS MUST BE MEMBERS OF THE BOARD OF DIRECTORS AND SHALL BE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS. THE EXECUTIVE BOARD MAY ACT ON BEHALF OF THE CORPORATION IN DAY TO DAY BUSINESS OPERATIONS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING ACTIONS TO THE BOARD OF DIRECTORS AT THE NEXT SUCCEEDING MEETING FOR RATIFICATION. THE EXECUTIVE BOARD SHALL BE CHARGED WITH SUBMITTING TO THE BOARD OF DIRECTORS FOR CONSIDERATION RESOLUTIONS CONCERNING UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION AND REVIEWING AND APPROVING STATE AND FEDERAL INCOME TAX OR INFORMATIONAL RETURNS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORM 990 IS COMPLETED BY OUR OUTSIDE ACCOUNTING FIRM, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE DRAFT RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" (THE "COI STATEMENT") WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY. THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT") THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 FOR 2023 COMPENSATION, THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. THE COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE PRESIDENT/CEO AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE PRESIDENT/CEO. THE PRESIDENT/CEO PERFORMS AN ANNUAL REVIEW OF THE OFFICER OR EMPLOYEE AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE PRESIDENT/CEO ALSO EVALUATES BENCHMARKING DATA RELEVANT TO OFFICERS AND EMPLOYEES FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE ORGANIZATION'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, AND (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.