2022-07-12T13:51:23-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIRE INC MAKE 6036239474 814 ELM STREET NO 300 MANCHESTER NH 03101 BRIAN ROY BOARD CHAIRPERSON 6036239474 2022-07-11 1 BRIAN ROY XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-06-28 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE BARON 814 ELM STREET NO 300 MANCHESTER NH 03101 2601281 0 X WWW.NH.WISH.ORG X 1986 NH SEE SCHEDULE O. 15 15 12 250 0 0 2020800 2531025 300 1200 55990 66402 6522 2654 2083612 2601281 742716 521092 0 0 762586 852379 0 0 296661 508370 418488 2013672 1791959 69940 809322 3423759 4345175 380919 196875 3042840 4148300 X THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1393694 521092 3854 SEE STATEMENT O. 1393694 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 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 TREASURER 6036239474 814 ELM STREET SUITE 300 MANCHESTER NH 03101 JOSH SOLLOWAY CHAIRPERSON 6.00 X X 0 0 0 ELI SINYAK VICE CHAIRPERSON 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 ALISON MILIOTO DIRECTOR 3.00 X 0 0 0 CHRIS PASCUCCI DIRECTOR 2.00 X 0 0 0 CHRIS REAP DIRECTOR 2.00 X 0 0 0 CHRISTOPHER THOMPSON DIRECTOR 2.00 X 0 0 0 DENNIS HALEY DIRECTOR 2.00 X 0 0 0 ERIC O'DONNELL DIRECTOR 2.00 X 0 0 0 MATT KOEHLER DIRECTOR THROUGH 6/3/21 2.00 X 0 0 0 MICHAEL GIBEAULT DIRECTOR 3.00 X 0 0 0 MONIQUE RUTH DIRECTOR 3.00 X 0 0 0 PAUL THOMPSON DIRECTOR 2.00 X 0 0 0 RICHARD CAPLETTE DIRECTOR 2.00 X 0 0 0 ROBERT CORMIER DIRECTOR 2.00 X 0 0 0 JULIE BARON PRESIDENT & CEO 60.00 X 128210 0 33393 128210 0 33393 1 0 1 0 0 17891 252533 142383 2118218 57827 2531025 WISH ASSIST FEES 900099 1200 1200 1200 66402 66402 0 252533 0 0 REBATES 900099 2654 2654 2654 2601281 3854 0 66402 521092 521092 159764 149411 3579 6774 482597 332381 37106 113110 29600 22169 2142 5289 128814 84132 8624 36058 51604 38382 3429 9793 4000 4000 5967 1903 3548 516 1174 995 179 23560 15609 1110 6841 16608 5846 3096 7666 49808 33887 5583 10338 10479 5425 197 4857 1516 1137 84 295 5818 4380 325 1113 NATIONAL DUES 186164 134038 27925 24201 MISCELLANEOUS EXPENSES 66839 23472 423 42944 PRINTING, SUBS & PUB 16129 6270 127 9732 BAD DEBT 12554 0 0 12554 17872 13165 306 4401 1791959 1393694 101604 296661 858962 891057 232013 379650 535327 545473 3564 152868 98627 58261 39406 14338 18855 1595814 2374735 34437 33214 3423759 4345175 57757 44793 142383 147600 180779 4482 380919 196875 X 2473782 3555646 569058 592654 3042840 4148300 3423759 4345175 X 809322 294251 1887 X 0 1 X 1 0 X 1927965 2039767 3013332 2020800 2531025 11532889 1927965 2039767 3013332 2020800 2531025 11532889 334003 11198886 56126 58779 66281 55990 66402 303578 8191 9352 10213 6522 2654 36932 11873399 2750 0.94320 0.93440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2016 AMOUNT: $ 8,191. 2017 AMOUNT: $ 9,352. 2018 AMOUNT: $ 10,213. 2019 AMOUNT: $ 6,522. 2020 AMOUNT: $ 2,654. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 569058 390306 2202 368912 592654 836194 321197 1149 589482 569058 532024 638592 -450 333972 836194 436811 411594 629 317010 532024 471853 317263 662 352967 436811 1.00000 0 0 58261 39406 18855 18855 CAPITAL LEASE OBLIGATION 1521 DEFERRED RENT 2961 4482 X 2950503 294251 54971 349222 2601281 0 2601281 1846930 54971 54971 1791959 0 1791959 PART V, LINE 4: TEMPORARILY RESTRICTED ASSETS HAVE TIME OF ENDOWMENT FUNDS RESTRICTIONS AND ARE AVAILABLE ONCE THOSE TIME RESTRICTIONS HAVE LAPSED OR WHEN THE SPECIFIC EXPENSE HAS BEEN INCURRED. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. RAFTING FOR WISHES 252533 252533 252533 252533 1 0 0 WISHES GRANTED 45 463266 57826 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, TIPS, 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 1 0 JULIE BARON PRESIDENT & CEO 112210 0 16000 0 0 0 18200 0 15193 0 161603 0 0 0 PART I, LINE 7 THE PRESIDENT AND CEO WAS AWARDED A BONUS IN 2020 THAT WAS APPROVED BY THE BOARD, BASED ON CERTAIN PERFORMANCE METRICS, INCLUDING REVENUE GOALS, WISH QUANTITY GOALS AND WISH QUALITY GOALS. X TRAILER/CAMPER 3 20570 COST/SELLING PRICE X ENHANCEMENT 65 11522 COST/SELLING PRICE X POOL/SPA 5 7315 COST/SELLING PRICE X VEHICLE REFURBISH 2 5000 COST/SELLING PRICE X TOYS 4 4113 COST/SELLING PRICE X PLAYSET 3 3988 COST/SELLING PRICE X FURNITURE 6 1737 COST/SELLING PRICE X SHOPPING SPREE 5 1165 COST/SELLING PRICE X WISH PARTY 4 1158 COST/SELLING PRICE X ROOM MAKE-OVER 3 741 COST/SELLING PRICE X MISCELLANEOUS 1 518 COST/SELLING PRICE 0 0 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, ITEM C DBA: MAKE-A-WISH NEW HAMPSHIRE FORM 990, PART I, LINE 1: THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 YEARS OF AGE DIAGNOSED WITH A LIFE-THREATENING MEDICAL CONDITIONS. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS A VISIT TO A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. FOR THE YEAR ENDING 8/31/2021, THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 45 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $541,690. OF THIS AMOUNT, $20,598 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 REQUIRE THE $20,598 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 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 77% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 91. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 85.11% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE 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 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 FOR 2020 COMPENSATION, 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. FORM 990, PART VI, SECTION B, LINE 15B: THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. 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 EMPLOYEE'S IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. 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 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 AGREEMENTS 1,887.