2021-07-13T20:38:02-05:00 2020-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2019-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 2129579474 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 2129579474 2021-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2021-07-13 2019 2022-09-23 18:48:47Z PHIL LUSSIER 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 13365424 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 17 17 56 1199 0 0 14437520 8595894 109700 53800 249029 567597 0 0 14796249 9217291 6271582 2566467 0 0 5050166 4860035 0 6327 2076522 2733117 2452778 14054865 9885607 741384 -668316 20198388 20433577 1510247 1810056 18688141 18623521 X THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 5940317 2566467 53800 SEE SCHEDULE O. 5940317 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 1 56 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 NY X X THOMAS FLAHERTY 2129579474 500 5TH AVENUE 29TH FLOOR SUITE NEW YORK NY 10110 STEPHEN THOMAS CHAIR 3.00 X X 0 0 0 JULIA BUNYATOV GODDARD TREASURER 3.00 X X 0 0 0 ANNE SCHNITZER SECRETARY 3.00 X X 0 0 0 BRET LEAS DIRECTOR 1.00 X 0 0 0 E RANDALL CLOUSER DIRECTOR 1.00 X 0 0 0 EMMA FINE DIRECTOR 1.00 X 0 0 0 IVAN TABACK DIRECTOR 1.00 X 0 0 0 JACLYN COHEN DIRECTOR 1.00 X 0 0 0 JAMES GALOWSKI DIRECTOR 1.00 X 0 0 0 MICHAEL RUSSO DIRECTOR 1.00 X 0 0 0 RABIA SHEIKH DIRECTOR 1.00 X 0 0 0 SARAH PONTIUS DIRECTOR 1.00 X 0 0 0 SARI CHANG DIRECTOR 1.00 X 0 0 0 STEPHANIE ALGER DIRECTOR 1.00 X 0 0 0 SUSAN SCHERR DIRECTOR 1.00 X 0 0 0 WILLIAM BRILLIANT DIRECTOR 1.00 X 0 0 0 ZACH COOPERSMITH DIRECTOR 1.00 X 0 0 0 PHILIP LUSSIER PRESIDENT & CEO 35.00 X 372935 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 35.00 X 168696 0 17660 GINA FLORESCU CHIEF MARKETING OFFICER 35.00 X 157610 0 16851 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 35.00 X 220348 0 6237 PAMELA MASTROTA CHIEF OPERATING OFFICER 35.00 X 313645 0 7477 ANIKA DAUGHTRY VP, MISSION DELIVERY 35.00 X 124840 0 5695 BENJAMIN MARCHIONE REGIONAL DIRECTOR, WESTERN NY 35.00 X 122195 0 4324 COLLEEN LEE DIRECTOR, CORPORATE RELATIONS 35.00 X 110544 0 4128 LEIGHANN BUSCEMI DIRECTOR, SE & CF 35.00 X 103326 0 3879 1694139 0 66251 9 0 1 0 0 912924 7682970 719174 8595894 WISH ASSIST FEES 900099 53800 53800 53800 306910 306910 4289414 4028727 260687 260687 260687 119406 912924 119406 0 9217291 53800 0 567597 X 2566467 2566467 1826436 450326 738124 637986 2323383 1223777 517120 582486 85179 20534 29172 35473 444568 254518 88674 101376 180469 109173 25089 46207 3000 3000 3900 3900 6327 6327 49368 49368 97990 20334 38477 39179 9213 1550 2916 4747 225008 114016 45687 65305 2632 1302 921 409 583444 358546 99396 125502 46031 10566 21814 13651 27016 13829 12029 1158 75992 41582 13733 20677 36573 22193 7546 6834 NATIONAL DUES 863863 683324 86841 93698 BAD DEBT EXPENSE 310229 43570 266659 BANK & CREDIT CARD FEES 80233 76250 3983 DONOR & VOLUNTEER RECOG 11555 532 17 11006 26731 1178 11694 13859 9885607 5940317 1868768 2076522 716281 1379086 6719477 5639029 202866 303033 766344 296984 506718 469360 11664310 12529532 388736 113537 20198388 20433577 1092495 419603 1080000 417752 310453 1510247 1810056 X 7609902 7727004 11078239 10896517 18688141 18623521 20198388 20433577 -668316 603696 0 X 0 1 X 1 0 X 10370806 11865990 13215800 14437520 8595894 58486010 10370806 11865990 13215800 14437520 8595894 58486010 5419572 53066438 535708 292411 326330 281073 306910 1742432 0 0 0 0 0 667771 546546 615309 731983 119406 2681015 62909457 366987 0.84350 0.82410 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2015 AMOUNT: $ 667,771. 2016 AMOUNT: $ 546,546. 2017 AMOUNT: $ 615,309. 2018 AMOUNT: $ 731,983. 2019 AMOUNT: $ 119,406. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9286993 311263 834475 436463 9996268 9307725 75494 329930 426156 9286993 9046180 89571 585903 413929 9307725 8329866 128776 587538 0 9046180 8005802 73650 250414 0 8329866 0.36000 0.43000 0.21000 0 0 412869 53704 359165 353475 243280 110195 469360 DUE TO NATIONAL/ OTHER CHAPTERS 8342 DEFERRED RENT 179427 OTHER LIABILITIES 122684 310453 X 10262820 603696 491202 1094898 9167922 49369 49369 9217291 10327440 491202 491202 9836238 49369 49369 9885607 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS RESTRICTED TO GRANTING WISHES, THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE PAIR MARKET VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED TO BE USED TOWARDS THE DIRECT COST OF GRANTING WISHES, IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT, ACCORDINGLY, OVER THE LONG TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 5% ANNUALLY, THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AS OF AUGUST 31, 2020 AND 2019. TOAST TO WISHES - METRO 380479 271211 109268 109268 RADIOTHON - BUFFALO 343550 338150 5400 5400 4 308301 303563 4738 4738 1032330 912924 119406 119406 119406 0 1 0 0 WISHES GRANTED 299 1859042 707425 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS. 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 APPROVED BY THE PRESIDENT/CEO. ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION (I.E. INVOICES) WHICH IS RETAINED BY THE CHAPTER. X X X 1 0 0 0 0 0 0 1 0 PHILIP LUSSIER PRESIDENT & CEO 290446 0 82489 0 0 0 0 0 0 0 372935 0 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 147967 0 20729 0 0 0 0 0 17660 0 186356 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER 135169 0 22441 0 0 0 0 0 16851 0 174461 0 0 0 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 189786 0 30562 0 0 0 0 0 6237 0 226585 0 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 182753 0 0 0 130892 0 0 0 7477 0 321122 0 0 0 PART I, LINE 4A PAMELA MASTROTA, CHIEF OPERATING OFFICER RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $130,892. THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 7 THE CEO, CDO, CMO AND CFO RECEIVED BONUS PAYMENTS BASED ON A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR FOR ALL EMPLOYEES. X TRAVEL, MEALS & ENTERTAINMENT, SUPPLIES 223 719174 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 METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK 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 CRITICAL ILLNESSES QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION HAS GRANTED 299 WISHES TO CHILDREN DURING THE FISCAL YEAR END AUGUST 31, 2020. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,045,143 OF THIS AMOUNT $478,676 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING AND OTHER SERVICES, AND THE 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 THE FORM 990, HOWEVER, THE IRS REQUIRES THE $478,676 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 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 AND APPROVED BY THE FOUNDATION'S CFO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE BOARD AND AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE 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 CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CHIEF EXECUTIVE OFFICER BECOMES AWARE INCLUDES, 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 EXECUTIVE COMMITTEE OF THE BOARD, 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 SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE 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 STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. 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 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. FORM 990, PART IX, LINE 25 (A) & (B): THE FUNCTIONAL EXPENSE ALLOCATION FOR PROGRAM SERVICE EXPENSES IS 60% OF THE 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 80% OF OUR WISHES INVOLVED TRAVEL. THE WISH EXPENSE MAKES UP MOST OF OUR PROGRAM SERVICE EXPENSES. MAKE-A-WISH WAS ABLE TO GRANT 290 WISHES DURING FY20 AS COMPARED TO 670 IN FY19.