2021-07-08T13:09:58-05:00 2020-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2019-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 4076224673 2021-07-01 1 CHRISTINE KAWECKI P00743140 5169187000 2021-05-06 2019 2022-09-23 18:48:47Z ANNE CUBA 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 32751 3874774 0 X WWW.CNFL.WISH.ORG X 1994 FL SEE SCHEDULE O. 19 19 34 950 0 0 4700683 3292131 127025 87550 94737 43367 -22534 -29627 4899911 3393421 2723187 1259025 0 0 1169284 1239910 0 0 605663 700954 842063 4593425 3340998 306486 52423 5382857 6099457 218472 735087 5164385 5364370 X THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2018805 1259025 89047 SEE SCHEDULE O. 2018805 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 8 0 1 34 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X ANNE CUBA 4076224673 1020 N ORLANDO AVE SUITE 100 MAITLAND FL 32751 SHOBA SRIKANTAN MD CHAIR 5.00 X X 0 0 0 DAVID PECKHAM PAST CHAIR 1.00 X X 0 0 0 ADAM LOSEY VICE CHAIR AS OF 10/29/20 1.00 X X 0 0 0 CHRIS DORSO PROGRAM CHAIR AS OF 3/31/20 1.00 X X 0 0 0 JUSTIN CORE FUNDRAISING CHAIR AS OF 3/2020 1.00 X X 0 0 0 NANCY ANDREATAS TREASURER 1.00 X X 0 0 0 KELLY FLAHERTY CLARK SECRETARY AS OF 3/31/20 1.00 X X 0 0 0 ALLAN SANSOM BOARD MEMBER 1.00 X 0 0 0 ALLYSON WILKENSON SECRETARY THRU 3/20, BOARD MEMBER 1.00 X X 0 0 0 ANDRE HEBRA BOARD MEMBER 1.00 X 0 0 0 BRIAN DAVIS BOARD MEMBER 1.00 X 0 0 0 DAN FIELDS BOARD MEMBER AS OF 3/31/20 1.00 X 0 0 0 DAN LAMORTE FUNDRAISING CHAIR THRU 3/20, BOARD MEMBER 1.00 X X 0 0 0 ERIC DAVID BOARD MEMBER THRU 10/7/19 1.00 X 0 0 0 JENNIFER SANDLER-STEINSHOUER VICE CHAIR THRU 10/29/20, BOARD MEMBER 1.00 X X 0 0 0 JEREMY CHES BOARD MEMBER 1.00 X 0 0 0 JEREMY CLOUTIER BOARD MEMBER THRU 12/4/20 1.00 X 0 0 0 JEREMY HERTZ BOARD MEMBER THRU 7/28/20 1.00 X 0 0 0 JESSICA KENDRICK BOARD MEMBER 1.00 X 0 0 0 JOHN HAMLIN BOARD MEMBER 1.00 X 0 0 0 MARK KESSLER BOARD MEMBER 1.00 X 0 0 0 MATT KENNEDY BOARD MEMBER THRU 6/16/20 1.00 X 0 0 0 MATT MORGAN BOARD MEMBER THRU 1/27/20 1.00 X 0 0 0 RAJ WADHAWAN BOARD MEMBER 1.00 X 0 0 0 SHIPLEY HALL BOARD MEMBER 1.00 X 0 0 0 TOM CARGILL BOARD MEMBER THRU 6/30/20 1.00 X 0 0 0 JACKIE DODSON VP OF FINANCE & OPERATIONS 40.00 X 44910 0 1911 ANNE CUBA PRESIDENT & CEO 40.00 X 146751 0 9129 191661 0 11040 1 0 1 0 0 14777 731495 2545859 304078 3292131 WISH ASSIST FEES 900099 87550 87550 87550 78965 78965 273389 307694 1293 -34305 -1293 -35598 -35598 126292 731495 164940 -38648 -38648 14950 7426 7524 7524 REFUNDS 900099 996 996 LEASE BUYOUT 900099 501 501 1497 3393421 89047 0 12243 1259025 1259025 263876 82439 104366 77071 830096 252839 330634 246623 6229 1621 4337 271 55787 24697 18048 13042 83922 25774 33011 25137 81900 69900 12000 11105 11105 7884 2516 3249 2119 701 701 100683 26338 22627 51718 18555 6511 5794 6250 170912 60378 53802 56732 25734 3412 8868 13454 34433 5034 9111 20288 1780 630 561 589 26181 9268 8247 8666 CHAPTER DUES 326624 258033 32662 35929 BAD DEBT EXPENSE 20000 20000 BANK & MERCHANT FEES 14010 57 13953 MEMBERSHIP DUES 1561 233 208 1120 3340998 2018805 716530 605663 751759 1059052 2156347 2492493 210566 100000 83 368 30332 86304 164415 144274 264761 156821 47222 107940 1879176 2023963 142957 85063 5382857 6099457 181820 193559 277187 198949 36652 65392 218472 735087 X 4990984 5263410 173401 100960 5164385 5364370 5382857 6099457 52423 150230 -2668 0 X 0 1 X 1 0 X 5381360 5826434 4060746 4700683 3292131 23261354 5381360 5826434 4060746 4700683 3292131 23261354 23261354 33990 46202 52565 78354 78965 290076 589496 939110 509569 502147 142739 2683061 26234491 650100 0.88670 0.88290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2015 AMOUNT: $ 589,206. 2016 AMOUNT: $ 751,806. 2017 AMOUNT: $ 509,569. 2018 AMOUNT: $ 467,647. 2019 AMOUNT: $ 126,292. MISC INCOME - 2015 AMOUNT: $ 290. 2016 AMOUNT: $ 187,304. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 1,497. GROSS GAMING REVENUE - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 34,500. 2019 AMOUNT: $ 14,950. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19833 9639 10194 243261 147181 96080 1667 1 1666 107940 CAPITAL LEASE OBLIGATIONS 55408 DEFERRED RENT 9984 65392 X 3793561 150230 221074 371304 3422257 11105 -39941 -28836 3393421 3592283 223742 38648 262390 3329893 11105 11105 3340998 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2020 AND 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -38,648. LOSS ON DISPOSAL OF EQUIPMENT -1,293. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 38,648. WALK FOR WISHES - CENTRAL 425646 370172 55474 8060 13477 169 51682 WISHMAKER'S BALL - CENTRAL 195625 156318 39307 5430 7905 3314 488 33634 5 236516 205005 31511 5035 3359 8764 6000 17623 857787 731495 126292 18525 11264 25555 6657 102939 164940 -38648 1 0 0 WISHES GRANTED 175 199821 1059204 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE A WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X X 0 0 0 0 0 0 0 1 0 ANNE CUBA PRESIDENT & CEO 126160 0 20591 0 0 0 3837 0 5292 0 155880 0 0 0 PART I, LINE 7 IN 2019, 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 236 254956 COST/SELLING PRICE X SPECIAL EVENTS 148 47921 COST/SELLING PRICE X OTHER 5 1201 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 CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: MAKE-A-WISH FOUNDATION OF CENTRAL AND NORTHERN FLORIDA GRANTED 175 WISHES IN THE 45 COUNTIES THAT OUR CHAPTER SERVES DURING THE FISCAL YEAR ENDED AUGUST 31, 2020. THROUGH THE DEDICATION OF VOLUNTEERS AND STRONG TIES WITH INDIVIDUAL AND CORPORATE DONORS, OUR CHAPTER IS ABLE TO GRANT THE MOST HEARTFELT WISHES OF OUR CHILDREN. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,464,044. OF THIS AMOUNT, $205,019 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 THESE CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 WAS COMPLETED BY OUR OUTSIDE PREPARER, IT WAS REVIEWED BY OUR VP OF FINANCE & OPERATIONS, PRESIDENT & CEO, BOARD CHAIR AND FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSION. 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 15A FOR 2019 COMPENSATION, 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, WAS 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. 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.