2022-07-12T13:51:23-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 4076224673 2022-07-12 1 ANNE CUBA XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-07-01 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ANNE CUBA 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 32751 6217950 0 X WWW.CNFL.WISH.ORG X 1994 FL SEE SCHEDULE O. 25 25 28 385 0 0 3292131 4344483 87550 20100 43367 215998 -29627 -39387 3393421 4541194 1259025 1258846 0 0 1239910 1372355 0 585 643617 842063 727270 3340998 3359056 52423 1182138 6099457 7400227 735087 682046 5364370 6718181 X THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1958296 1258846 20100 SEE SCHEDULE O. 1958296 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X X ANNE CUBA 4076224673 1020 N ORLANDO AVE SUITE 100 MAITLAND FL 32751 SHOBA SRIKANTAN PAST CHAIR 5.00 X X 0 0 0 ADAM LOSEY BOARD CHAIR 5.00 X X 0 0 0 JEREMY HERTZ VICE CHAIR AS OF 07/28/2021 1.00 X X 0 0 0 BRIAN DAVIS TREASURER 1.00 X X 0 0 0 KELLY FLAHERTY CLARK SECRETARY 1.00 X X 0 0 0 ALLAN SANSOM MEMBER 1.00 X 0 0 0 ANDRE HEBRA MEMBER THRU 01/01/2021 1.00 X 0 0 0 CHRISTOPHER DORSO PROGRAM & RESOURCE DEVELOPMENT 1.00 X X 0 0 0 COREY COLLINS MEMBER AS OF 08/24/2021 1.00 X 0 0 0 DANIEL FIELDS MEMBER 1.00 X 0 0 0 DAVID PECKHAM MEMBER 1.00 X 0 0 0 FATIN JAAFAR-ABDALLAH MEMBER AS OF 10/27/2020 1.00 X 0 0 0 JEANNIE MOORJANI MEMBER AS OF 12/01/2020 1.00 X 0 0 0 JENNIFER SANDLER-STEINSHOUER MEMBER 1.00 X 0 0 0 JEREMY CHES MEMBER 1.00 X 0 0 0 JESSICA KENDRICK MEMBER 1.00 X 0 0 0 JOHN HAMLIN MEMBER THRU 05/06/2021 1.00 X 0 0 0 JUSTIN CORE BOARD DEVELOPMENT 1.00 X X 0 0 0 LONNA GORDON MEMBER AS OF 08/24/2021 1.00 X 0 0 0 MARK KESSLER MEMBER 1.00 X 0 0 0 MARY ROGERS MEMBER AS OF 04/27/2021 1.00 X 0 0 0 MATT MORGAN MEMBER AS OF 01/27/2021 1.00 X 0 0 0 MATTHEW KENNEDY MEMBER AS OF 06/16/2021 1.00 X 0 0 0 MODESTO ALCALA MEMBER AS OF 08/24/2021 1.00 X 0 0 0 NANCY ANDREATAS MEMBER 1.00 X 0 0 0 RAJAN WADHAWAN MEMBER 1.00 X 0 0 0 SHIPLEY HALL MEMBER 1.00 X 0 0 0 JACKIE DODSON VP OF FINANCE & OPERATIONS 40.00 X 94505 0 7987 ANNE CUBA PRESIDENT & CEO 40.00 X 168103 0 9751 262608 0 17738 1 0 1 0 0 14009 1154494 452047 2723933 588963 4344483 WISH ASSIST FEES 900099 20100 20100 20100 54722 54722 1144487 983211 161276 161276 161276 635642 1154494 681565 -45923 -45923 17314 11980 5334 5334 LEASE BUYOUT 900099 1202 1202 1202 4541194 20100 0 176611 1258846 1258846 281160 80679 110126 90355 915827 255466 363225 297136 11503 1914 6492 3097 73443 30060 22336 21047 90422 25678 35350 29394 69603 62173 7430 585 585 12951 12951 7724 643 6320 761 625 625 96894 27555 24283 45056 18751 4960 5078 8713 173677 61482 54708 57487 3528 1111 1350 1067 16819 89 1192 15538 3305 1170 1041 1094 37332 13215 11760 12357 NATIONAL DUES 264042 195391 36966 31685 MERCHANT FEES 18612 259 18353 MEMBERSHIP DUES 3407 37 1533 1837 3359056 1958296 757143 643617 1059052 1760210 2492493 2474988 100000 86809 368 165520 86304 99828 144274 122349 282647 193254 107940 89393 2023963 2435153 85063 165977 6099457 7400227 193559 322936 277187 8109 198949 222687 65392 128314 735087 682046 X 5263410 6620128 100960 98053 5364370 6718181 6099457 7400227 1182138 199267 -27594 0 X 0 1 X 1 0 X 5826434 4060746 4700683 3292131 4344483 22224477 5826434 4060746 4700683 3292131 4344483 22224477 154340 22070137 46202 52565 78354 78965 54722 310808 939110 509569 502147 142739 654158 2747723 25283008 520325 0.87290 0.88670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 751,806. 2017 AMOUNT: $ 509,569. 2018 AMOUNT: $ 467,647. 2019 AMOUNT: $ 126,292. 2020 AMOUNT: $ 635,642. MISC INCOME - 2016 AMOUNT: $ 187,304. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 1,497. 2020 AMOUNT: $ 1,202. GROSS GAMING REVENUE - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 34,500. 2019 AMOUNT: $ 14,950. 2020 AMOUNT: $ 17,314. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19833 12136 7697 256563 180402 76161 6251 716 5535 89393 DUE TO NATIONAL 50743 DUE TO OTHER CHAPTERS 15611 CAPITAL LEASE OBLIGATIONS 45202 DEFERRED RENT 16758 128314 X 4846867 199267 73434 272701 4574166 12951 -45923 -32972 4541194 3493056 101028 45923 146951 3346105 12951 12951 3359056 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -45,923. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 45,923. GALA WISHMAKER'S BALL CENTRAL 926390 525503 400887 28487 46375 47855 3550 286794 GALA WISHMAKER'S BALL JACKSONVILLE 492475 309799 182676 6000 56365 3437 39901 84910 3 371271 319192 52079 13435 17317 8622 10145 28372 1790136 1154494 635642 6000 41922 120057 59914 53596 400076 681565 -45923 17314 11980 0 17314 11980 11980 5334 FL 1 0 0 0 1.00000 KRISTA ZAGALES 1020 NORTH ORLANDO AVENUE SUITE 100 MAITLAND FL 32751 0 KRISTA ZAGELES 188 DIRECTOR X 0 1 0 0 WISHES GRANTED 236 142248 1116598 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE A WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X X 0 0 0 0 0 0 0 1 0 ANNE CUBA PRESIDENT & CEO 147006 0 21097 0 0 0 4459 0 5292 0 177854 0 0 0 PART I, LINE 7 IN 2020, 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 SPECIAL EVENTS 231 416312 COST/SELLING PRICE X WISH-RELATED 219 171638 COST/SELLING PRICE X OTHER 7 1013 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, LINE 1: THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: MAKE-A-WISH FOUNDATION OF CENTRAL AND NORTHERN FLORIDA GRANTED 236 WISHES IN THE 45 COUNTIES THAT OUR CHAPTER SERVES DURING THE FISCAL YEAR ENDED AUGUST 31, 2021. THROUGH THE DEDICATION OF VOLUNTEERS AND STRONG TIES WITH INDIVIDUAL AND CORPORATE DONORS, OUR CHAPTER IS ABLE TO GRANT THE MOST HEARTFELT WISHES OF OUR CHILDREN. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,343,499. OF THIS AMOUNT, $84,653 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 THESE CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 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 NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH OF AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. AS OF AUGUST 31, 2021, WITH THE EXCEPTION OF REGIONAL TRAVEL, TRAVEL WISHES ARE STILL PAUSED. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 83% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 268. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 74% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. NATIONAL EFFORTS ARE UNDERWAY TO RETURN TO WISH GRANTING AND FUNDRAISING EFFORTS WHEN IT IS DEEMED MEDICALLY SAFE. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 WAS COMPLETED BY OUR OUTSIDE PREPARER, IT WAS REVIEWED BY OUR VP OF FINANCE & OPERATIONS, PRESIDENT & CEO, BOARD CHAIR AND FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSION. 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 15A FOR 2020 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. 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.