2021-07-13T20:38:02-05:00 2020-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2019-09-01 751889666 MAKE-A-WISH FOUNDATION OF NORTH TEXAS MAKE 2144969474 16803 DALLAS PARKWAY NO 100 ADDISON TX 75001 BELINDA MARSHALL CHIEF FINANCIAL OFFICER 2144969474 2021-07-12 1 CHRISTINE KAWECKI P00743140 5169187000 2021-07-09 2019 2022-09-23 18:48:47Z SCOTTY LANDRY 16803 DALLAS PARKWAY NO 100 ADDISON TX 75001 7282505 0 X NTX.WISH.ORG X 1983 TX SEE SCHEDULE O. 26 26 59 610 -19199 -19199 12707255 6339616 12000 8850 -619107 18466 -216687 -68343 11883461 6298589 4688856 1958910 0 0 3654430 3318913 82000 0 1827377 2082322 2086280 10507608 7364103 1375853 -1065514 19919742 18799351 8850130 8984132 11069612 9815219 X THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 4259609 1958910 9382 SEE SCHEDULE O. 4259609 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 52 0 1 59 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 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 AS OF 9/1/19 1.00 X 0 0 0 ALLICYN EVANS DIRECTOR 1.00 X 0 0 0 ANELISE ANGELINO SACKS DIRECTOR 1.00 X 0 0 0 ANGIE BUCKMEIER DIRECTOR THROUGH 9/23/19 1.00 X 0 0 0 CALVIN CARTER DIRECTOR 1.00 X 0 0 0 CHRISTINA RICCIO DIRECTOR THROUGH 9/24/19 1.00 X 0 0 0 DAN BERNER DIRECTOR 1.00 X 0 0 0 DARRIN WEBER DIRECTOR 1.00 X 0 0 0 DR BRADLEY WEPRIN DIRECTOR 1.00 X 0 0 0 FELIX MENESES DIRECTOR 1.00 X 0 0 0 HOWARD WESTERMAN DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 JACQUELYN WOLF DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 JANNAH HODGES DIRECTOR THROUGH 7/31/20 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 AS OF 9/1/19 1.00 X 0 0 0 LEE WILLIAMS DIRECTOR 1.00 X 0 0 0 LINDSAY WILSON DIRECTOR 1.00 X 0 0 0 RACHEL STEPHENS DIRECTOR 1.00 X 0 0 0 RANDOL JUSTICE DIRECTOR THROUGH 8/27/20 1.00 X 0 0 0 REGAN HAGGERTY DIRECTOR 1.00 X 0 0 0 ROB MCKAY DIRECTOR 1.00 X 0 0 0 SHARON MORRISON DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 SHELLEY MOZELLE DIRECTOR 1.00 X 0 0 0 SHERRY VIDAL-BROWN DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 STEVE PROVOST DIRECTOR 1.00 X 0 0 0 WILLIAM NUZUM DIRECTOR AS OF 9/1/19 1.00 X 0 0 0 SCOTTY LANDRY PRESIDENT & CEO 50.00 X 253184 0 21442 BELINDA MARSHALL CHIEF FINANCIAL OFFICER 50.00 X 129356 0 8489 LORI WAGGONER CHIEF DEVELOPMENT OFFICER 50.00 X 167945 0 6740 JENNIFER FOMIN CHIEF MARKETING OFFICER 50.00 X 126795 0 14432 SUSAN SCHEFFE CHIEF PROGRAM/STRATEGY OFFICER 50.00 X 122502 0 14006 MICHAEL SCOTT SMITH CHIEF OPERATING OFFICER 50.00 X 118666 0 7817 918448 0 72926 6 0 1 0 0 29052 1505960 4804604 304039 6339616 WISH ASSIST FEES 900099 8850 8850 8850 17563 -1539 19102 683627 705241 -21614 -21614 -17660 -3954 4259 1000 4356 0 -97 1000 903 903 225515 1505960 272722 -47207 -47207 2007 1597 410 410 REBATES/MISC 900099 68 68 68 6298589 9328 -19199 -31156 X 1958910 1958910 405566 146818 103376 155372 2428670 876745 633114 918811 89566 29499 26225 33842 175182 66558 28468 80156 219929 81854 54784 83291 9708 4453 1889 3366 3364 3364 96900 93900 3000 1509 1509 155569 39067 81476 35026 124 124 206804 114385 32043 60376 56897 23374 9943 23580 247575 113318 47375 86882 46947 17252 10231 19464 23437 4119 14589 4729 131375 60627 24921 45827 232291 106718 45436 80137 -29135 74 -29264 55 NATIONAL DUES 779224 615587 85715 77922 BAD DEBT EXPENSE 91235 0 0 91235 MERCHANT FEES 23719 0 0 23719 UNRELATED BUSINESS INCO 7980 0 7980 0 757 251 43 463 7364103 4259609 1277117 1827377 3231535 3907395 1636624 1474253 3795608 2376806 56484 1721 62400 75591 210354 223147 10962601 859524 10409778 10103077 125890 106112 391069 531249 19919742 18799351 774467 373600 26201 132396 7948286 7803097 621500 101176 53539 8850130 8984132 X 6977691 6946452 4091921 2868767 11069612 9815219 19919742 18799351 X -1065514 -15523 -188036 14680 X 0 1 X 1 0 X 9574115 12252930 11081890 12707255 6339616 51955806 9574115 12252930 11081890 12707255 6339616 51955806 271585 51684221 6772 27142 193534 46289 17563 291300 0 0 17382 0 0 17382 772876 879678 774368 737912 227590 3392424 55656912 58875 0.92860 0.92520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2015 AMOUNT: $ 682,823. 2016 AMOUNT: $ 857,859. 2017 AMOUNT: $ 769,674. 2018 AMOUNT: $ 724,273. 2019 AMOUNT: $ 225,515. GROSS GAMING REVENUE - 2015 AMOUNT: $ 89,224. 2016 AMOUNT: $ 20,675. 2017 AMOUNT: $ 4,199. 2018 AMOUNT: $ 12,400. 2019 AMOUNT: $ 0. GROSS INVENTORY SALE - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 535. 2017 AMOUNT: $ 465. 2018 AMOUNT: $ 75. 2019 AMOUNT: $ 2,007. OTHER REVENUE - 2015 AMOUNT: $ 829. 2016 AMOUNT: $ 609. 2017 AMOUNT: $ 30. 2018 AMOUNT: $ 1,164. 2019 AMOUNT: $ 68. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2206016 2206016 7924785 392123 7532662 831800 467401 364399 10103077 DUE TO OTHER CHAPTERS 1131 CAPITAL LEASE OBLIGATIONS 47321 DEFERRED RENT 5087 53539 X 7326790 -15523 278105 14680 277262 7049528 1509 -752448 -750939 6298589 8581183 466141 752448 1218589 7362594 1509 1509 7364103 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2020 AND 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 14,680. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -47,207. RENTAL EXPENSES -705,241. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 47,207. RENTAL EXPENSES 705,241. WISH NIGHT CENTRAL 500053 499480 573 461 0 0 111 10419 WISH NIGHT LUBBOCK 403249 339231 64018 219 0 0 0 69011 9 828173 667249 160924 4965 67956 64913 27005 27662 1731475 1505960 225515 5645 67956 64913 27116 107092 272722 -47207 1 0 0 WISHES GRANTED 240 252067 1706843 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. ALL WISHES WITH MORE THAN $10,000 IN CASH EXPENDITURES ARE REVIEWED BY THE PROGRAM SERVICES COMMITTEE; WISHES WITH MORE THAN $15,000 IN CASH EXPENDITURES OR OF UNUSUALLY HIGH RISK REQUIRE APPROVAL OF THE PRESIDENT/CEO, PROGRAM SERVICE COMMITTEE AND BOARD OF DIRECTORS. THE CHIEF PROGRAM/STRATEGY OFFICER REVIEWS WISH EXPENSES VS. BUDGET FOR INDIVIDUAL WISHES REGULARLY; THE CHIEF PROGRAM/STRATEGY 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 1 0 SCOTTY LANDRY PRESIDENT & CEO 253184 0 0 0 0 0 15316 0 6126 0 274626 0 0 0 LORI WAGGONER CHIEF DEVELOPMENT OFFICER 166445 0 1500 0 0 0 5865 0 875 0 174685 0 0 0 PART I, LINE 7 THE CHIEF FINANCIAL OFFICER, CHIEF DEVELOPMENT OFFICER, CHIEF MARKETING OFFICER, CHIEF PROGRAM/STRATEGY OFFICER AND CHIEF OPERATING OFFICER RECEIVED A BONUS OF $1,500 IN 2019. THE BONUS WAS BASED ON CERTAIN PERFORMANCE METRICS AND WAS APPROVED BY THE BOARD. X 1 251010 COST/SELLING PRICE X SPECIAL EVENTS 106 34892 COST/SELLING PRICE X OTHER 6 18137 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, 2020 WAS $2,379,022. OF THIS AMOUNT, $420,112 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 $420,112 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 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 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. 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 2019 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 IX, LINE 25 (A) & (B): THE FUNCTIONAL EXPENSE ALLOCATION FOR PROGRAM SERVICE EXPENSES IS 58% OF TOTAL EXPENSES. THIS ALLOCATION IS LOWER THAN PREVIOUS YEARS DUE TO THE NATURE OF OUR MISSION. WE WERE UNABLE TO GRANT AS MANY WISHES IN FY20 DUE TO THE TRAVEL RESTRICTIONS DURING COVID-19. IN PRIOR YEARS 75% OF OUR WISHES INVOLVED TRAVEL. THE WISH EXPENSE MAKES UP MOST OF OUR PROGRAM SERVICE EXPENSES. MAKE-A-WISH NORTH TEXAS WAS ABLE TO GRANT 240 WISHES DURING FY20 AS COMPARED TO 600 IN FY19. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 14,680.