2025-06-06T10:41:41-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 850 CONCOURSE PARKWAY 150 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 4076224673 2025-05-28 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-05-28 2023 2025-03-06 01:10:19Z X ANNE CUBA 850 CONCOURSE PARKWAY 150 MAITLAND FL 32751 10681248 0 X WWW.WISH.ORG/CNFL X 1994 FL TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 16 16 44 319 0 0 7511340 8373286 64263 65225 149209 439718 -25402 -98095 7699410 8780134 3103681 4046766 0 0 2375291 2779316 540 0 1445774 1414221 1547443 6893733 8373525 805677 406609 9772812 11051291 1131635 1497089 8641177 9554202 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5579183 4046766 65225 SEE SCHEDULE O. 5579183 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 4 0 1 44 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 1 0 FL X X ANNE CUBA 4076224673 850 CONCOURSE PARKWAY 150 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 40.00 X 226790 0 12519 JACKIE DODSON VP, FINANCE & OPS (THRU 3/15/24) 40.00 X 140704 0 10453 NICHOLAS NATALIZIO VP, FINANCE & OPS (BEGAN 2/26/24) 40.00 X 0 0 0 MODESTO ALCALA CHAIR 5.00 X X 0 0 0 JEREMY HERTZ VICE CHAIR 1.00 X X 0 0 0 CHRIS DORSO PROGRAM & RESOURCE DEV CHAIR 1.00 X X 0 0 0 CINDY CRAIG-JOHNSON SECRETARY 1.00 X X 0 0 0 JESSE EISNER TREASURER & BOARD DEV CHAIR 1.00 X X 0 0 0 JUSTIN CORE FUNDRAISING CHAIR 1.00 X X 0 0 0 COREY COLLINS DIRECTOR 1.00 X 0 0 0 DAN FIELDS DIRECTOR 1.00 X 0 0 0 FATAN JAAFAR-ABDALLAH DIRECTOR 1.00 X 0 0 0 JAY CHAUDHARI DIRECTOR 1.00 X 0 0 0 JENNIFER SANDLER-STEINSHOUER DIRECTOR 1.00 X 0 0 0 LAURIE BEECHNER DIRECTOR 1.00 X 0 0 0 LONNA GORDON DIRECTOR 1.00 X 0 0 0 MARY ROGERS DIRECTOR 1.00 X 0 0 0 MATT MORGAN DIRECTOR 1.00 X 0 0 0 TAJIANA ANCORA-BROWN DIRECTOR 1.00 X 0 0 0 367494 0 22972 2 0 1 0 0 2989 2045178 6325119 1400997 8373286 WISH ASSIST FEES 900099 65225 65225 65225 314083 314083 1036172 910537 125635 125635 125635 836330 2045178 970277 -133947 -133947 54950 20300 34650 34650 OTHER INCOME 900099 1202 1202 1202 8780134 65225 0 341623 4046766 4046766 420871 132095 140076 148700 2002973 630734 665451 706788 39011 9490 12605 16916 126161 39798 43363 43000 190300 60200 63532 66568 1349 1349 86533 1846 83078 1609 23473 23473 34216 340 25139 8737 16868 110 16758 276931 92390 50017 134524 53835 15301 11462 27072 227691 80416 77019 70256 57671 10559 20662 26450 57409 14082 30696 12631 3144 1226 849 1069 56005 21842 15121 19042 CHAPTER DUES 602394 421676 84335 96383 BAD DEBT EXPENSE 39605 39605 MEMBERSHIP DUES 6677 312 341 6024 MERCHANT FEES 3642 3642 8373525 5579183 1348568 1445774 2777948 2882187 1089966 66780 406651 469704 5075 96 21743 57967 157706 242639 245809 165771 82845 80038 4531159 6314626 699719 937254 9772812 11051291 792713 913465 2204 1002 336718 582622 1131635 1497089 X 8414718 9167652 226459 386550 8641177 9554202 9772812 11051291 X 406609 407727 107510 -8821 X 0 1 X 1 0 X 3292131 4344483 6392862 7511340 8373286 29914102 3292131 4344483 6392862 7511340 8373286 29914102 3443858 26470244 78965 54722 59787 187878 314083 695435 142739 654158 589132 790252 892482 3068763 33678300 295713 0.78600 0.81850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 126,292. 2020 AMOUNT: $ 635,642. 2021 AMOUNT: $ 557,655. 2022 AMOUNT: $ 753,895. 2023 AMOUNT: $ 836,330. MISCELLANEOUS INCOME - 2019 AMOUNT: $ 1,497. 2020 AMOUNT: $ 1,202. 2021 AMOUNT: $ 1,777. 2022 AMOUNT: $ 1,222. 2023 AMOUNT: $ 1,202. GROSS GAMING REVENUE - 2019 AMOUNT: $ 14,950. 2020 AMOUNT: $ 17,314. 2021 AMOUNT: $ 29,700. 2022 AMOUNT: $ 35,135. 2023 AMOUNT: $ 54,950. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19833 19625 208 209081 139112 69969 16895 7034 9861 80038 SECURITY DEPOSITS 11865 DUE FROM NATIONAL 356965 DUE FROM OTHER CHAPTERS 183735 RIGHT-OF-USE ASSETS - FINANCING 77774 RIGHT-OF-USE ASSETS - OPERATING 306915 937254 DUE TO NATIONAL 17029 DUE TO OTHER CHAPTERS 127699 LEASE LIABILITY - FINANCING 88531 LEASE LIABILITY - OPERATING 319363 DEPOSITS 30000 582622 X 10106581 407727 808246 1215973 8890608 23473 -133947 -110474 8780134 9184735 700736 133947 834683 8350052 23473 23473 8373525 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND FLORIDA TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 12A 1.038 OF THE FLORIDA STATUES, CHAPTER 212. 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, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -133,947. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 133,947. CENTRAL WISHMAKER'S BALL 1420909 927611 493298 39277 70522 211581 18286 243816 NE WISHMAKER'S BALL 887655 622815 264840 26194 74683 109312 21417 43677 9 572944 494752 78192 4127 36496 21658 14114 35117 2881508 2045178 836330 69598 181701 342551 53817 322610 970277 -133947 54950 20300 0 54950 20300 20300 34650 FL 1 0 0 0 0.00000 1.00000 ANNE CUBA 850 S CONCOURSE MAITLAND FL 32751 0 KRISTA ZAGALES 500 EVENT MANAGER, SECURE RAFFLE PRIZES AND SET UP ONLINE GAMING PLATFORM X 0 54950 1 WISHES GRANTED 425 693443 3353323 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: FOR EACH CHILD WHO MEET ELIGIBILITY CRITERIA, A FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION PROCEDURES. THE CHILD IS INTERVIEWED BY THE WISH GRANTING STAFF TO UNDERSTAND THE CHILD'S WISH REQUEST. A WISH BUDGET IS CREATED BY WISH STAFF AND APPROVED BY WISH MANAGEMENT. WISH EXPENSES ARE GENERATED BY WISH FULFILLMENT STAFF AND REVIEWED AND APPROVED BY WISH MANAGEMENT TO ENSURE THAT COSTS ALIGN WITH THE WISH BUDGET. ONCE THE WISH HAS BEEN GRANTED AND ALL EXPENSES PAID, THE WISH FILE IS CLOSED. X X X 0 0 0 0 0 0 0 1 0 ANNE CUBA PRESIDENT & CEO 184457 0 42333 0 0 0 5823 0 6696 0 239309 0 0 0 JACKIE DODSON VP, FINANCE & OPS (THRU 3/15/24) 124128 0 16576 0 0 0 3757 0 6696 0 151157 0 0 0 PART I, LINE 7 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 WISH-RELATED 429 1220936 FMV X SPECIAL EVENTS 123 180061 FMV 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, DESCRIPTION OF PROGRAM SERVICE 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 CENTRAL & NORTHERN FLORIDA GRANTED 425 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2024. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $6,196,004. OF THIS AMOUNT, $616,821 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. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE BOARD SHALL CONSIST OF THE BOARD CHAIR, VICE CHAIR, FUNDRAISING CHAIR, WISH GRANTING CHAIR, LEGAL CHAIR, SECRETARY, TREASURER AND THE IMMEDIATE PAST BOARD CHAIR AS AN EX-OFFICIO MEMBER FOR THE YEAR FOLLOWING HIS OR HER BOARD CHAIRPERSON-SHIP. EXECUTIVE BOARD MEMBERS MUST BE MEMBERS OF THE BOARD OF DIRECTORS AND SHALL BE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS. THE EXECUTIVE BOARD MAY ACT ON BEHALF OF THE CORPORATION IN DAY TO DAY BUSINESS OPERATIONS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING ACTIONS TO THE BOARD OF DIRECTORS AT THE NEXT SUCCEEDING MEETING FOR RATIFICATION. THE EXECUTIVE BOARD SHALL BE CHARGED WITH SUBMITTING TO THE BOARD OF DIRECTORS FOR CONSIDERATION RESOLUTIONS CONCERNING UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION AND REVIEWING AND APPROVING STATE AND FEDERAL INCOME TAX OR INFORMATIONAL RETURNS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORM 990 IS COMPLETED BY OUR OUTSIDE ACCOUNTING FIRM, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE DRAFT RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. 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 15 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, IS 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. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON EARLY TERMINATION OF LEASE -8,821.