2023-07-17T09:27:35-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIRE INC MAKE 6036239474 814 ELM STREET 300 MANCHESTER NH 03101 JULIE BARON PRESIDENT & CEO 6036239474 2023-07-14 1 JULIE BARON XXX-XX-XXXX MELISSA HANGSLEBEN P02087031 6022662248 2023-07-14 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE BARON 814 ELM STREET 300 MANCHESTER NH 03101 3344453 0 X WWW.NH.WISH.ORG X 1986 NH CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 15 15 12 250 0 0 2531025 3038737 1200 600 66402 101115 2654 9420 2601281 3149872 521092 890189 0 0 852379 859716 0 0 365716 418488 566957 1791959 2316862 809322 833010 4345175 4707256 196875 170475 4148300 4536781 X THE-MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1834627 890189 600 SEE SCHEDULE O. 1834627 1 1 0 0 0 0 0 0 0 0 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 12 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X X JONATHAN OGLEBAY 6036239474 814 ELM STREET 300 MANCHESTER NH 03101 JULIE BARON PRESIDENT & CEO 60.00 X 126930 0 31210 JOSH SOLLOWAY CHAIR 6.00 X X 0 0 0 ELI SINYAK VICE CHAIR 3.00 X X 0 0 0 JONATHAN OGLEBAY TREASURER 3.00 X X 0 0 0 PAUL PRESCOTT SECRETARY 3.00 X X 0 0 0 RICHARD CAPLETTE DIRECTOR 2.00 X 0 0 0 ROBERT CORMIER DIRECTOR 2.00 X 0 0 0 MICHAEL GIBEAULT DIRECTOR 3.00 X 0 0 0 DENIS HALEY DIRECTOR 2.00 X 0 0 0 ALISON MILIOTO DIRECTOR 3.00 X 0 0 0 ERIC O'DONNELL DIRECTOR 2.00 X 0 0 0 CHRIS PASCUCCI DIRECTOR 2.00 X 0 0 0 CHRIS REAP DIRECTOR 2.00 X 0 0 0 BRIAN ROY DIRECTOR 2.00 X 0 0 0 CHRISTOPHER THOMPSON DIRECTOR 2.00 X 0 0 0 MONIQUE RUTH DIRECTOR 3.00 X 0 0 0 PAUL THOMPSON DIRECTOR (THRU 9/6/21) 2.00 X 0 0 0 126930 0 31210 1 0 1 0 0 16241 356536 147600 2518360 228932 3038737 WISH ASSIST FEE 900099 600 600 600 120765 120765 174931 194581 -19650 -19650 -19650 0 356536 0 0 OTHER INCOME 900099 9420 9420 9420 3149872 600 0 110535 890189 890189 158106 115874 10605 31627 494894 362678 33217 98999 22616 14637 1391 6588 132139 87009 8227 36903 51961 38079 3487 10395 4000 4000 18697 3053 14868 776 3994 2865 100 1029 40349 18805 1371 20173 20428 4670 2123 13635 50081 36833 2749 10499 16610 8882 141 7587 11240 9766 393 1081 6655 5010 372 1273 NATIONAL DUES 217534 156625 32630 28279 APPRECIATION AND AWARDS 70699 22845 54 47800 MISCELLANEOUS EXPENSES 65249 43952 435 20862 PRINTING 17689 6171 84 11434 23732 6684 272 16776 2316862 1834627 116519 365716 891057 643055 379650 434823 545473 689202 3564 100 98627 173511 61061 46061 18855 15000 2374735 2697710 33214 53855 4345175 4707256 44793 71571 147600 0 4482 98904 196875 170475 X 3555646 3758115 592654 778666 4148300 4536781 4345175 4707256 X 833010 -450634 8739 -2634 X X 0 1 X 1 0 X 2039767 3013332 2020800 2531025 3038737 12643661 2039767 3013332 2020800 2531025 3038737 12643661 296374 12347287 58779 66281 55990 66402 120765 368217 9352 10213 6522 2654 9420 38161 13050039 2750 0.94610 0.94320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 9,352. 2018 AMOUNT: $ 10,213. 2019 AMOUNT: $ 6,522. 2020 AMOUNT: $ 2,654. 2021 AMOUNT: $ 9,420. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61061 46061 15000 15000 DEFERRED RENT 175 CAPITAL LEASE OBLIGATIONS 117 DUE TO NATIONAL 66322 DUE TO OTHER CHAPTERS 32290 98904 X 2864580 -450634 167976 -2634 -285292 3149872 0 3149872 2476099 159237 159237 2316862 0 2316862 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW HAMPSHIRE INCOME AND FRANCHISE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION RSA77 OF THE NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION. 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 VALUE OF SPLIT-INTEREST AGREEMENT -2,634. PART V, ENDOWMENTS THE AMOUNTS PREVIOUSLY REPORTED WERE DETERMINED TO BE TEMPORARILY RESTRICTED NET ASSETS. THE FOUNDATION DOES NOT HAVE ENDOWMENTS AND THEREFORE THE AMOUNTS PREVIOUSLY REPORTED WERE REMOVED. RAFTING FOR WISHES 356536 356536 356536 356536 1 WISHES GRANTED 71 746691 143498 FMV TRAVEL & SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTS WISHES TO SELECTED 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, IPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND APPROVED BY THE PRESIDENT/CEO; SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICE AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 JULIE BARON PRESIDENT & CEO 126930 0 0 0 0 0 23200 0 8010 0 158140 0 0 0 X GIVE KIDS THE WORLD 26 142565 FMV X TRAILER/CAMPER 5 29574 FMV X ANIMAL 3 12656 FMV X THEME PARK, EXCURSIONS, ATTRACTIONS 5 6638 FMV X ENHANCEMENTS/ICEBREAKERS 28 5348 FMV X TOYS/BOOKS 2 4958 FMV X CONSTRUCTION 5 3757 FMV X PLAYSET/PLAYGROUND 1 3669 FMV X MISCELLANEOUS 1 3652 FMV X AIRFARE 1 2440 FMV X SPORTING EQUIPMENT 2 2098 FMV X ROOM MAKE-OVER 4 2016 FMV X MEDICAL EQUIPMENT 1 1976 FMV X MOTORIZED VEHICLE 1 1976 FMV X FURNITURE 11 1973 FMV X POOL/SPA 2 1800 FMV X WISH PARTY, LUNCH, ACTIVITY 1 1063 FMV X ELECTRONICS 3 773 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, DOING BUSINESS AS MAKE-A-WISH NEW HAMPSHIRE 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 OF NEW HAMPSHIRE GRANTED 71 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2022. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,006,111. OF THIS AMOUNT, $115,922 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. IN RESPONSE TO THE CORONAVIRUS PANDEMIC, ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH FOUNDATION OF AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL IT WAS DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. PRIOR TO FISCAL 2020, TRAVEL WISHES HAD BEEN 76% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 80. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE FOUNDATION'S INABILITY TO GRANT TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS 85% IN THE PRE-PANDEMIC FISCAL YEAR ENDING AUGUST 31, 2019. 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 THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, BETWEEN MEETINGS OF THE BOARD, ALL THE DELEGABLE POWERS OF THE BOARD TO THE EXTENT NOT EXPRESSLY PROHIBITED BY THE NH REVISED STATUTES OR BY RESOLUTION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO. THE FORM 990 WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS 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 DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE 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 CONFLICTS OF INTEREST OF WHICH THE PRESIDENT/CEO BECOMES AWARE INCLUDE, 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 DELIBERATING 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 15A THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEY CONDUCTED BY STATE ORGANIZATIONS AND NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE TERMS OF THE TRANSACTION AND 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. 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 INTERST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -2,634. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.