2022-07-12T13:56:45-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 2129579474 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 THOMAS FLAHERTY PRESIDENT & CEO 2129579474 2022-07-12 1 THOMAS FLAHERTY XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-07-11 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z PHIL LUSSIER 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 12241920 0 X WWW.WISH.ORG/NEWYORK X 1983 NY SEE SCHEDULE O. 16 16 55 966 0 0 8595894 8262729 53800 3500 567597 451661 0 0 9217291 8717890 2566467 1702761 0 0 4860035 5103397 6327 4007 1998344 2452778 2043356 9885607 8853521 -668316 -135631 20433577 22644379 1810056 2207580 18623521 20436799 X THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4897426 1702761 3500 SEE SCHEDULE O. 4897426 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 1 55 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 NY X X LAURA CANEPA 2129579474 500 5TH AVENUE 29TH FLOOR SUITE NEW YORK NY 10110 STEPHEN THOMAS 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 EMMA FINE DIRECTOR 1.00 X 0 0 0 IVAN TABACK 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 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 SUSAN SCHERR DIRECTOR 1.00 X 0 0 0 WILLIAM BRILLIANT DIRECTOR 1.00 X 0 0 0 ZACH COOPERSMITH DIRECTOR 1.00 X 0 0 0 PHILIP LUSSIER PRESIDENT & CEO 35.00 X 316641 0 7176 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 35.00 X 164545 0 18013 GINA FLORESCU CHIEF MARKETING OFFICER 35.00 X 168962 0 14071 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 35.00 X 211916 0 8172 ANIKA DAUGHTRY VP, MISSION DELIVERY 35.00 X 147965 0 5996 BENJAMIN MARCHIONE REGIONAL DIRECTOR, WESTERN NY 35.00 X 125966 0 12127 COLLEEN LEE DIRECTOR, CORPORATE RELATIONS 35.00 X 119574 0 4818 LEIGHANN BUSCEMI DIRECTOR, SE & CF 35.00 X 115961 0 4582 DIANA LOPEZ DIRECTOR, MISSION SUPPORT 35.00 X 105846 0 0 1477376 0 74955 9 0 1 0 0 331191 1080000 6851538 514030 8262729 WISH ASSIST FEES 900099 3500 3500 3500 371420 371420 3550295 3470054 80241 80241 80241 53976 331191 53976 0 8717890 3500 0 451661 X 50000 50000 1652761 1652761 1622025 412120 646364 563541 2726287 1248269 697379 780639 88805 22102 31845 34858 470601 264750 92396 113455 195679 105026 34054 56599 3578 119 3459 17221 17221 4000 4000 4007 4007 56978 56978 32896 9577 8562 14757 21179 1565 19614 187154 92512 54626 40016 6572 1888 5211 -527 551929 354077 74178 123674 7706 3300 1847 2559 26452 6310 7112 13030 117697 63107 29684 24906 43873 19564 18106 6203 NATIONAL DUES 796470 573459 119470 103541 BAD DEBT EXPENSE 68411 68411 BANK & CREDIT CARD FEES 40200 10488 29712 SUBSCRIPTIONS 14025 12868 1157 47015 16920 12289 17806 8853521 4897426 1957751 1998344 1379086 898037 5639029 3328881 303033 320503 772537 414681 469360 357856 12529532 17593724 113537 145378 20433577 22644379 419603 931070 1080000 769447 310453 507063 1810056 2207580 X 7727004 11199291 10896517 9237508 18623521 20436799 20433577 22644379 -135631 1948909 0 X 0 1 X 1 0 X 11865990 13215800 14437520 8595894 8262729 56377933 11865990 13215800 14437520 8595894 8262729 56377933 5617741 50760192 292411 326330 281073 306910 371420 1578144 0 0 0 0 0 546546 615309 731983 119406 53976 2067220 60023297 307225 0.84570 0.84350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 546,546. 2017 AMOUNT: $ 615,309. 2018 AMOUNT: $ 731,983. 2019 AMOUNT: $ 119,406. 2020 AMOUNT: $ 53,976. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9996268 110545 1885814 447034 11545593 9286993 311263 834475 436463 9996268 9307725 75494 329930 426156 9286993 9046180 89571 585903 413929 9307725 8329866 128776 587538 0 9046180 0.29000 0.43000 0.28000 0 0 417719 161390 256329 354818 253291 101527 357856 DUE TO NATIONAL / OTHER CHAPTERS 3833 DEFERRED RENT 153080 OTHER LIABILITIES 350150 507063 X 10903532 1948909 293711 2242620 8660912 56978 56978 8717890 9090254 293711 293711 8796543 56978 56978 8853521 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 PAIR MARKET VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED TO BE USED TOWARDS THE DIRECT COST OF GRANTING WISHES, IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT, ACCORDINGLY, OVER THE LONG TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 5% ANNUALLY, THIS IS CONSISTENT WITH THE ORGANIZATION'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: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. GOLF OUTING - METRO 171869 125159 46710 46710 RADIOTHON - BUFFALO 213298 206032 7266 7266 0 385167 331191 53976 53976 53976 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 50000 FMV GRANTING WISHES TO CRITICALLY ILL CHILDREN 1 WISHES GRANTED 419 1509561 143200 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE MAKE-A-WISH FOUNDATION OF AMERICA HAS AN ASSISTANCE FUND DESIGNATED TO HELP CHAPTERS THAT ARE IN NEED OF FUNDS TO GRANT WISHES IN THEIR REGION. THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK DONATED $50,000 TO THIS FUND AND HELPED GRANT WISHES FOR CHILDREN THAT MIGHT NOT HAVE BEEN ABLE TO RECEIVE WISHES DUE TO A LACK OF FUNDING IN THE REGION IN WHICH THEY RESIDE. THE CHAPTERS RECEIVING EACH GRANT ARE REQUIRED TO MAINTAIN COPIES OF RECEIPTS FOR ALL EXPENSES INCURRED IN GRANTING THOSE WISHES. 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 LIFE THREATENING MEDICAL CONDITIONS. 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 APPROVED BY THE PRESIDENT/CEO. ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION (I.E. INVOICES) WHICH IS RETAINED BY THE CHAPTER. X X X 0 0 0 0 0 0 0 1 0 PHILIP LUSSIER PRESIDENT & CEO 301365 0 15276 0 0 0 0 0 7176 0 323817 0 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 158023 0 6522 0 0 0 0 0 18013 0 182558 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER 162322 0 6640 0 0 0 0 0 14071 0 183033 0 0 0 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 204046 0 7870 0 0 0 0 0 8172 0 220088 0 0 0 ANIKA DAUGHTRY VP, MISSION DELIVERY 143765 0 4200 0 0 0 0 0 5996 0 153961 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 1 350000 COST/SELLING PRICE X TRAVEL, MEALS AND ENTERTAINMENT, SUPPLIES 279 143200 COST/SELLING PRICE X OFFICE SUPPLIES, DESKS AND MONITOR STANDS 95 20830 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 METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III LINE 4A: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK WAS INSTRUCTED TO PAUSE TRAVEL WISHES (WITH THE EXCEPTION OF REGIONAL TRAVEL) AS OF AUGUST 31, 2021 BY THE MAKE-A-WISH AMERICA NATIONAL MEDICAL ADVISORY COUNCIL TO PROTECT OUR VULNERABLE POPULATION AND THEIR FAMILIES OF THE EFFECTS OF COVID-19. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 82% OF WISHES GRANTED AND THE NUMBERS OF WISHES AVERAGED APPROXIMATELY 700. AS A RESULT OF THE RESTRICTIONS IMPOSED DUE TO COVID-19, THE NUMBER OF WISHES GRANTED DURING FISCAL YEAR 21 AND FISCAL YEAR 20 WAS 419 AND 299, RESPECTIVELY. 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 419 WISHES TO CHILDREN DURING THE FISCAL YEAR END AUGUST 31, 2021. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,935,065 OF THIS AMOUNT $282,304 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 $282,304 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 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 AND APPROVED BY THE FOUNDATION'S CFO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE BOARD AND AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING 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 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. FORM 990, PART VI, SECTION B, LINE 15A FOR 2020 COMPENSATION, THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD, 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 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. FORM 990, PART VI, SECTION B, LINE 15B: 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. 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 IX, LINE 25 (A) & (B): THE FUNCTIONAL EXPENSE ALLOCATION FOR PROGRAM SERVICE EXPENSES IS 55% OF THE TOTAL EXPENSES. THIS ALLOCATION IS MUCH LOWER THAN OUR STANDARD BEFORE THE COVID-19 PANDEMIC DUE TO THE NATURE OF OUR MISSION. WE WERE UNABLE TO GRANT AS MANY WISHES IN FY21 DUE TO THE TRAVEL RESTRICTIONS. CHILDREN ARE WAITING FOR THE WISHES AND WE WILL BE GRANTING THEM AS FAST AND AS SAFELY AS POSSIBLE. WITH MORE POSSIBILITIES FOR GRANTING WISHES RETURNING, WE EXPECT A RETURN TO MORE TRADITIONAL FUNCTIONAL EXPENSE RATIOS, WITH PROGRAM EXPENSES 65% OR HIGHER, IN FISCAL 2023, WHICH BEGINS IN SEPTEMBER 2022.