2022-07-14T18:01:04-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 751889666 MAKE-A-WISH FOUNDATION OF NORTH TEXAS MAKE 2144969474 16803 DALLAS PARKWAY NO 100 ADDISON TX 75001 BELINDA MARSHALL CHIEF FINANCIAL OFFICER 2144969474 2022-07-14 1 BELINDA MARSHALL XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-07-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z BELINDA MARSHALL 16803 DALLAS PARKWAY NO 100 ADDISON TX 75001 9294957 0 X NTX.WISH.ORG X 1983 TX SEE SCHEDULE O. 23 23 45 665 47850 0 6339616 8679938 8850 300 18466 4273 -68343 70769 6298589 8755280 1958910 1380647 0 0 3318913 2647128 0 322 1789981 2086280 2261715 7364103 6289812 -1065514 2465468 18799351 21159028 8984132 8899479 9815219 12259549 X THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3320734 1380647 425 SEE SCHEDULE O. 3320734 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 17 0 1 45 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 TX X X BELINDA MARSHALL 2144969474 16803 DALLAS PARKWAY SUITE 100 ADDISON TX 75001 LESLIE KEATING CHAIR 3.00 X X 0 0 0 BARRY FROMBERG TREASURER 1.00 X X 0 0 0 JAMIL ALIBHAI SECRETARY 1.00 X X 0 0 0 ALBERT SMITH JR DIRECTOR 1.00 X 0 0 0 ALLEN CARSON DIRECTOR 1.00 X 0 0 0 ALLICYN EVANS DIRECTOR 1.00 X 0 0 0 ANELISE ANGELINO SACKS DIRECTOR THROUGH 02/01/2021 1.00 X 0 0 0 BRADLEY WEPRIN DIRECTOR 1.00 X 0 0 0 CALVIN CARTER DIRECTOR THROUGH 02/10/2021 1.00 X 0 0 0 CHRISTINA RICCIO DIRECTOR 1.00 X 0 0 0 DAN BERNER DIRECTOR 1.00 X 0 0 0 DOUG STREET DIRECTOR 1.00 X 0 0 0 HOWARD WESTERMAN DIRECTOR 1.00 X 0 0 0 JACQUELYN WOLF DIRECTOR 1.00 X 0 0 0 JERRI WATT DIRECTOR THROUGH 07/21/21 1.00 X 0 0 0 JOAN HOLMAN DIRECTOR 1.00 X 0 0 0 JULIE GARRETT DIRECTOR 1.00 X 0 0 0 KEVIN SAMPLE DIRECTOR 1.00 X 0 0 0 LINDSAY WILSON DIRECTOR 1.00 X 0 0 0 MARISSA SOLIS DIRECTOR AS OF 09/01/2020 1.00 X 0 0 0 RACHEL STEPHENS DIRECTOR THROUGH 06/25/2021 1.00 X 0 0 0 ROB MCKAY DIRECTOR THROUGH 05/01/2021 1.00 X 0 0 0 SHARON MORRISON DIRECTOR 1.00 X 0 0 0 SHELLEY MOZELLE DIRECTOR 1.00 X 0 0 0 SHERRY VIDAL-BROWN DIRECTOR 1.00 X 0 0 0 STEVE PROVOST DIRECTOR 1.00 X 0 0 0 SUSAN LEONARD DIRECTOR AS OF 09/01/2020 1.00 X 0 0 0 VIKRANT BHATIA DIRECTOR 1.00 X 0 0 0 WILLIAM NUZUM DIRECTOR THROUGH 07/31/2021 1.00 X 0 0 0 SCOTTY LANDRY CEO 50.00 X 246499 0 17259 BELINDA MARSHALL CFO 50.00 X 115595 0 14976 MICHAEL SMITH COO 50.00 X 129293 0 10783 LORI WAGGONER FORMER CDO THROUGH 07/01/2020 50.00 X 112727 0 3959 SUSAN SCHEFFE FORMER CPO THROUGH 07/08/2020 50.00 X 110398 0 8345 714512 0 55322 5 1 1 0 0 46433 968596 823874 6841035 444796 8679938 WISH ASSIST FEES 900099 300 300 300 1675 -660 2335 304666 208217 96449 96449 48510 47939 53675 2062 53139 0 536 2062 2598 2598 252284 968596 278089 -25805 -25805 302 232 70 70 REBATES 900099 55 55 55 8755280 425 47850 27067 1380647 1380647 418181 149500 112924 155757 1848744 652118 513304 683322 67807 24970 19778 23059 132108 53584 21967 56557 180288 66177 46848 67263 21872 9535 4287 8050 6667 2625 1697 2345 81220 81220 322 322 300 300 107768 35237 33988 38543 1021 459 562 170130 79507 30103 60520 72566 20382 16460 35724 345029 149018 67845 128166 8688 193 1238 7257 11097 1196 4815 5086 275170 119721 53998 101451 291026 123809 57905 109312 215 91 43 81 NATIONAL DUES 629948 453563 94492 81893 BAD DEBT EXPENSE 196909 0 0 196909 MERCHANT FEES 27163 0 0 27163 UNRELATED BUSINESS INCO 13039 -1139 15207 -1029 1887 219 1668 6289812 3320734 1179097 1789981 3907395 5895891 1474253 1514955 2376806 1413060 1721 210718 75591 62678 223147 241056 10891821 1088992 10103077 9802829 106112 78224 531249 1939617 18799351 21159028 373600 567077 132396 111175 7803097 7550976 621500 626600 53539 43651 8984132 8899479 X 6946452 8947669 2868767 3311880 9815219 12259549 18799351 21159028 X 2465468 -22123 -23734 24719 X 0 1 X 1 0 X 12252930 11081890 12707255 6339616 8679938 51061629 12252930 11081890 12707255 6339616 8679938 51061629 51061629 27142 193534 46289 17563 50274 334802 0 17382 0 0 48510 65892 879678 774368 737912 227590 252641 2872189 54334512 39300 0.93980 0.93310 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 857,859. 2017 AMOUNT: $ 769,674. 2018 AMOUNT: $ 724,273. 2019 AMOUNT: $ 225,515. 2020 AMOUNT: $ 252,284. GROSS GAMING REVENUE - 2016 AMOUNT: $ 20,675. 2017 AMOUNT: $ 4,199. 2018 AMOUNT: $ 12,400. 2019 AMOUNT: $ 0. GROSS INVENTORY SALE - 2016 AMOUNT: $ 535. 2017 AMOUNT: $ 465. 2018 AMOUNT: $ 75. 2019 AMOUNT: $ 2,007. 2020 AMOUNT: $ 302. OTHER REVENUE - 2016 AMOUNT: $ 609. 2017 AMOUNT: $ 30. 2018 AMOUNT: $ 1,164. 2019 AMOUNT: $ 68. 2020 AMOUNT: $ 55. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 169555 24719 194274 0.77625 0.22375 1 0 2206016 2206016 7940422 591745 7348677 745383 497247 248136 9802829 DUE FROM NATIONAL ORGANIZATION 1738214 DUE FROM OTHER CHAPTERS 2579 SECURITY DEPOSITS 4550 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 194274 1939617 DUE TO NATIONAL 328 DUE TO OTHER CHAPTERS 11829 CAPITAL LEASE OBLIGATIONS 27993 DEFERRED RENT 3501 43651 X 9208257 -22123 216659 24719 219255 8989002 300 -234022 -233722 8755280 6763927 240393 234022 474415 6289512 300 300 6289812 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE RESOURCES TO GRANT THE WISHES OF CHILDREN WITH CRITICAL ILLNESS. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 24,719. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -25,805. RENTAL EXPENSES -208,217. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 25,805. RENTAL EXPENSES 208,217. VIRTUAL CHAPTER EVENT 523402 443283 80119 29630 7031 46775 WISH NIGHT WEST TEXAS 506352 435238 71114 9806 36634 5624 25602 3 191126 90075 101051 770 116217 1220880 968596 252284 29630 10576 43665 5624 188594 278089 -25805 1 WISHES GRANTED 304 51931 1328716 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NORTH TEXAS 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 STANDARD WISH BUDGET. ALL WISH EXPENSE BUDGETS ARE DEVELOPED BY WISH MANAGERS AND APPROVED BY PROGRAM DIRECTORS. ANY WISH WITH MORE THAN $8,000 IN CASH EXPENDITURES MUST BE APPROVED BY THE PRESIDENT &CEO. ALL WISHES WITH MORE THAN $10,000 IN CASH EXPENDITURES MUST ALSO BE APPROVED BY THE PROGRAM SERVICES COMMITTEE; WISHES WITH MORE THAN $15,000 IN CASH EXPENDITURES REQUIRES APPROVAL BY THE PROGRAM SERVICE COMMITTEE AND BOARD OF DIRECTORS. THE CHIEF OPERATING OFFICER REVIEWS WISH EXPENSES VS. BUDGET FOR INDIVIDUAL WISHES REGULARLY; THE CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER AND PRESIDENT/CEO REVIEW TOTAL WISH EXPENSES VS. BUDGET ON A MONTHLY BASIS. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X X X 0 0 0 0 0 0 0 0 0 SCOTTY LANDRY CEO 246499 0 0 0 0 0 11245 0 6014 0 263758 0 0 0 LORI WAGGONER FORMER CDO THROUGH 07/01/2020 112727 0 0 0 0 0 3959 0 0 0 116686 0 0 0 SUSAN SCHEFFE FORMER CPO THROUGH 07/08/2020 110398 0 0 0 0 0 3715 0 4630 0 118743 0 0 0 X 6 40594 COST/SELLING PRICE X WISH-RELATED 232 310491 COST/SELLING PRICE X SPECIAL EVENTS 35 93711 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 NORTH TEXAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS 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 A CRITICAL ILLNESS QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS TO VISIT A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. THE TOTAL COST OF WISHES GRANTED DURING THE FISCAL YEAR ENDING AUGUST 31, 2021 WAS $1,605,157. OF THIS AMOUNT, $224,510 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 EXPENSES. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $224,510 OF CONTRIBUTED SERVICES AND USE OF FACILITIES 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 74% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 656. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS' INABILITY TO GRANT THE TRAVEL WISHES. THE AVERAGE PROGRAM EXPENSE RATIO PRIOR TO FISCAL YEAR 2020 WAS 72%. THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS 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 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 CFO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A 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 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 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 BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS AND WAS ALSO BENCHMARKED BY A THIRD PARTY CONSULTANT. 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 NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS 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. FORM 990, PART VI, SECTION B, LINE 15B: THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE APPROPRIATE SENIOR LEADERSHIP TEAM MEMBER, WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS AND APPROVED SALARY RANGES FOR EACH POSITION. 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 FINANCIAL STATEMENTS, FORM 990, AND FORM 990-T ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 24,719.