2023-04-25T16:09:59-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 2129579474 500 5TH AVENUE 2900 NEW YORK NY 101102999 WHITNEY REICHENBACKER CHIEF FINANCIAL OFFICER 2129579474 2023-04-25 1 WHITNEY REICHENBACKER 999009999 MELISSA HANGSLEBEN P02087031 6022662248 2023-04-25 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z PHILIP LUSSIER 500 5TH AVENUE 2900 NEW YORK NY 101102999 19757501 0 X WISH.ORG/NEWYORK X 1983 NY CREATES LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 55 920 0 0 8262729 12488850 3500 85850 451661 980350 0 2278194 8717890 15833244 1702761 3003054 0 0 5103397 5445007 4007 0 2159828 2043356 2625849 8853521 11073910 -135631 4759334 22644379 24158841 2207580 1696703 20436799 22462138 X THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK IS A NEW YORK NONPROFIT CORPORATION, ORGANIZED FOR THE PURPOSE OF CREATING LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 6392550 3003054 85850 SEE SCHEDULE O. 6392550 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 55 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X LAURA CANEPA 2129579474 500 5TH AVENUE 2900 NEW YORK NY 101102999 EMMA FINE CHAIR 3.00 X X 0 0 0 JULIA BUNYATOV GODDARD TREASURER 3.00 X X 0 0 0 ANNE SCHNITZER SECRETARY 3.00 X X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 JACLYN COHEN DIRECTOR 1.00 X 0 0 0 JAMES GALOWSKI DIRECTOR 1.00 X 0 0 0 MARIE ARRIGO DIRECTOR 1.00 X 0 0 0 MICHAEL MOCKUS DIRECTOR 1.00 X 0 0 0 MICHAEL RUSSO DIRECTOR 1.00 X 0 0 0 NAVEEN SHAHANI DIRECTOR 1.00 X 0 0 0 RABIA SHEIKH DIRECTOR 1.00 X 0 0 0 SARAH PONTIUS DIRECTOR 1.00 X 0 0 0 SARI CHANG DIRECTOR 1.00 X 0 0 0 STEPHEN THOMAS DIRECTOR 1.00 X 0 0 0 STEVE BURNS DIRECTOR 1.00 X 0 0 0 SUSAN SCHERR DIRECTOR 1.00 X 0 0 0 TREVOR FREELAND DIRECTOR 1.00 X 0 0 0 WILLIAM BRILLIANT DIRECTOR 1.00 X 0 0 0 SHEILA PELUSO DIRECTOR 1.00 X 0 0 0 ANDRIA TRINIDAD DIRECTOR 1.00 X 0 0 0 TRACIE RODBURG DIRECTOR 1.00 X 0 0 0 PHILIP LUSSIER CHIEF EXECUTIVE OFFICER 35.00 X 366537 0 18685 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER (THRU 4/22) 35.00 X 238133 0 7951 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER (THRU 1/22) 35.00 X 186767 0 19481 GINA FLORESCU CHIEF MARKETING OFFICER 35.00 X 191882 0 19606 WHITNEY REICHENBACKER CHIEF FINANCIAL OFFICER (BEGAN 5/22) 35.00 X 0 0 0 MAUREEN FITZGERALD CHIEF DEVELOPMENT OFFICER (BEGAN 8/22) 35.00 X 0 0 0 ANIKA DAUGHTRY VP, MISSION DELIVERY 35.00 X 162830 0 5673 BENJAMIN MARCHIONE REGIONAL DIRECTOR, WESTERN NY 35.00 X 136500 0 13058 COLLEEN LEE DIRECTOR, CORPORATE RELATIONS 35.00 X 107892 0 3962 LEIGHANN BUSCEMI DR., SPEC EVENTS & COMM FUNDRAISING 35.00 X 106482 0 3889 DIANA LOPEZ DIRECTOR, MISSION SUPPORT 35.00 X 110958 0 0 1607981 0 92305 9 0 1 0 0 689226 769447 11030177 740175 12488850 WISH ASSIST FEES 900099 85850 85850 85850 796135 796135 3509329 3325114 184215 184215 184215 2858762 689226 599143 2259619 2259619 OTHER INCOME 900099 18575 18575 18575 15833244 85850 0 3258544 100000 100000 2903054 2903054 1119139 360369 616860 141910 3343982 1482053 666219 1195710 68871 31800 10357 26714 605651 257445 159164 189042 307364 127529 86903 92932 14868 7459 7409 44820 44820 8110 8110 65725 65725 234755 13216 169725 51814 75215 2762 72256 197 140025 65854 37566 36605 569258 262840 179455 126963 26184 5083 11178 9923 39965 5591 7322 27052 101714 41531 39108 21075 47905 25028 19392 3485 NATIONAL DUES 950914 644752 209831 96331 OTHER EXPENSES 277322 49118 101952 126252 REPAIRS AND MAINTENANCE 29069 14525 8130 6414 11073910 6392550 2521532 2159828 898037 1050121 3328881 6939958 320503 315843 772537 516395 357856 256142 17593724 14858728 145378 738049 22644379 24158841 931070 1303520 769447 507063 393183 2207580 1696703 X 11199291 10405229 9237508 12056909 20436799 22462138 22644379 24158841 4759334 -2766122 32127 0 X X 0 1 X 1 0 X 13215800 14437520 8595894 8262729 12488850 57000793 13215800 14437520 8595894 8262729 12488850 57000793 9107675 47893118 326330 281073 306910 371420 796135 2081868 615309 731983 119406 53976 2877337 4398011 63480672 315450 0.75450 0.84570 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2017 AMOUNT: $ 615,309. 2018 AMOUNT: $ 731,983. 2019 AMOUNT: $ 119,406. 2020 AMOUNT: $ 53,976. 2021 AMOUNT: $ 2,858,762. OTHER - 2021 AMOUNT: $ 18,575. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11545594 69420 -1201109 468065 9945840 9996268 110545 1885814 447034 11545593 9286993 311263 834475 436463 9996268 9307725 75494 329930 426156 9286993 9046180 89571 585903 413929 9307725 0.44260 0.36020 0.19720 0 0 417719 223909 193810 354818 292486 62332 256142 DUE TO NATIONAL / OTHER CHAPTERS 124154 DEFERRED RENT 119041 OTHER LIABILILIES 149988 393183 X 13531088 -2766122 529691 -2236431 15767519 65725 65725 15833244 11505749 497564 497564 11008185 65725 65725 11073910 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS RESTRICTED TO GRANTING WISHES. THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE FOUNDATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE FOUNDATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 6% ANNUALLY. THIS IS CONSISTENT WITH THE FOUNDATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW YORK STATE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 7A AND THE EPTL SECTION 8-13.4 OF THE NEW YORK STATE DEPARTMENT OF LAW CHARITIES BUREAU. 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. NYC GALA 1796730 336980 1459750 184107 109128 42727 SEEING COLOR AGAIN 539750 82100 457650 26745 22630 28379 6 1211508 270146 941362 3872 11842 36293 36703 36480 60237 3547988 689226 2858762 3872 11842 247145 59333 145608 131343 599143 2259619 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 100000 0 GRANTING WISHES TO CRITICALLY ILL CHILDREN 1 0 WISHES GRANTED 426 2309780 593274 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK 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 (IE 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 PHILIP LUSSIER CHIEF EXECUTIVE OFFICER 290159 0 76378 0 0 0 0 0 18685 0 385222 0 0 0 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER (THRU 4/22 198784 0 39349 0 0 0 7951 0 0 0 246084 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER 158682 0 33200 0 0 0 6709 0 12897 0 211488 0 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER (THRU 1/22) 154158 0 32609 0 0 0 6584 0 12897 0 206248 0 0 0 ANIKA DAUGHTRY VP, MISSION DELIVERY 141830 0 21000 0 0 0 5673 0 0 0 168503 0 0 0 PART I, LINE 7 THE CEO, CDO, CMO AND CFO RECEIVED BONUS PAYMENTS BASED ON A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR, THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR FOR ALL EMPLOYEES. X MEALS & SUPPLIES 280 593274 FAIR VALUE X WISH ASSISTANCE 32 146901 FAIR VALUE 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 METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE CRITICAL ILLNESSES QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION HAS GRANTED 426 WISHES TO CHILDREN DURING THE FISCAL YEAR END AUGUST 31, 2022. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,400,618 OF THIS AMOUNT $500,343 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING AND OTHER SERVICES, AND THE 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 THE FORM 990, HOWEVER, THE IRS REQUIRES THE $500,343 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN DECEMBER 2019, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH AMERICA NATIONAL MEDICAL ADVISORY COUNCIL (NMAC), MAKE-A-WISH AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. ON MARCH 11, 2020, THE WORLD HEALTH ORGANIZATION CHARACTERIZED COVID-19 AS A PANDEMIC. AS OF SEPTEMBER 15, 2021, IN CONSULTATION WITH THE NMAC, THE PAUSE ON DOMESTIC TRAVEL TO LARGE GATHERINGS WAS LIFTED, IF TRAVEL OCCURRED BY AUTOMOBILE. THE PAUSE ON AIRLINE TRAVEL WAS LIFTED DECEMBER 1, 2021 WITH A GRADUATED APPROACH WITH FULL DOMESTIC TRAVEL RESUMING JUNE OF 2022. INTERNATIONAL AND CRUISE WISH TRAVEL IS STILL PAUSED AS OF AUGUST 31, 2022. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 82% OF WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 700. THE NUMBER OF WISHES GRANTED DURING THE YEARS ENDED AUGUST 31, 2022 AND 2021 WAS 426 AND 419, RESPECTIVELY. THE FOUNDATION CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19 AND RECOGNIZES THE IMPACT ON THE PROGRAM EXPENSE RATIO. THE FOUNDATION MAINTAINED ITS FULL STAFF DURING COVID AND THE CONTINUED IMPACT ON WISHES HAS RESULTED IN LOWER PROGRAM EXPENSES THAN HISTORICALLY MAINTAINED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS WITH RESPECT TO THE DAY TO DAY BUSINESS OPERATIONS OF THE CORPORATION WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION. THE EXECUTIVE COMMITTEE SHALL SUBMIT TO THE BOARD OF DIRECTORS FOR ITS CONSIDERATION RESOLUTIONS CONCERNING ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE AND AUDIT COMMITTEE, AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. 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 PRESIDENT/CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST OF WHICH THE PRESIDENT/CEO 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. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/CEO'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD, CONSISTING OF INDEPENDENT PERSONS. IT 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 AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST COMPLETED IN 2021. FORM 990, 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 ITS AUDITED FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST AND ON ITS WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.