2020-07-13T23:42:17-05:00 2019-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2018-09-01 751889666 MAKE-A-WISH FOUNDATION OF NORTH TEXAS MAKE 2144969474 16803 DALLAS PARKWAY NO 100 ADDISON TX 75001 BELINDA MARSHALL CFO 2144969474 2020-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2020-07-13 67.82.132.31 2020-07-13 23:12:20 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A33271A5AED9642345A6F389B10911DFFED8AE1B 2018 2021-01-29 14:40:06Z SCOTTY LANDRY 16803 DALLAS PARKWAY NO 100 ADDISON TX 75001 17759080 0 X NTX.WISH.ORG X 1983 TX SEE SCHEDULE O. 31 31 59 1000 -66532 -66532 11081890 12707255 9000 12000 86198 -619107 -132097 -216687 11044991 11883461 5613418 4688856 0 0 3381468 3654430 208000 82000 2408617 1776335 2082322 10979221 10507608 65770 1375853 19011174 19919742 9228527 8850130 9782647 11069612 X THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 7134022 4688856 13239 SEE SCHEDULE O. 7134022 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 64 0 1 59 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 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 KATHY LEONARD CHAIR 3.00 X X 0 0 0 RANDOL JUSTICE TREASURER 1.00 X X 0 0 0 JANNAH HODGES SECRETARY 1.00 X X 0 0 0 ALLICYN EVANS DIRECTOR AS OF 12/31/18 1.00 X 0 0 0 ALLIE JACOBS DIRECTOR THROUGH 5/16/19 1.00 X 0 0 0 ANELISE ANGELINO SACKS DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 ANGIE BUCKMEIER DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 BARRY FROMBERG DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 BRADLEY WEPRIN DIRECTOR 1.00 X 0 0 0 CALVIN CARTER DIRECTOR 1.00 X 0 0 0 CHRISTINA RICCIO DIRECTOR 1.00 X 0 0 0 DAN BERNER DIRECTOR 1.00 X 0 0 0 DARRIN WEBER DIRECTOR 1.00 X 0 0 0 DAVID SOLOMON DIRECTOR THROUGH 9/24/18 1.00 X 0 0 0 FELIX MENESES DIRECTOR 1.00 X 0 0 0 FERNANDO NORIEGA DIRECTOR THROUGH 3/26/19 1.00 X 0 0 0 JAMIL ALIBHAI DIRECTOR 1.00 X 0 0 0 JOAN HOLMAN DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 JOSHUA PAINE DIRECTOR 1.00 X 0 0 0 JULIE GARRETT DIRECTOR 1.00 X 0 0 0 KATE HANEY DIRECTOR THROUGH 12/31/18 1.00 X 0 0 0 KENDALL BROWN DIRECTOR 1.00 X 0 0 0 LEE WILLIAMS DIRECTOR 1.00 X 0 0 0 LESLIE KEATING DIRECTOR 1.00 X 0 0 0 LINDSAY WILSON DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 RACHEL STEPHENS DIRECTOR 1.00 X 0 0 0 REGAN HAGGERTY DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 ROB MCKAY DIRECTOR AS OF 3/26/19 1.00 X 0 0 0 SHARI KRUEGER DIRECTOR 1.00 X 0 0 0 SHELLEY MOZELLE DIRECTOR 1.00 X 0 0 0 STEVE DUMAINE DIRECTOR THROUGH 7/15/19 1.00 X 0 0 0 STEVE PROVOST DIRECTOR AS OF 9/1/18 1.00 X 0 0 0 THOMAS WHEAT DIRECTOR THROUGH 9/24/18 1.00 X 0 0 0 WARRIE BIRDWELL DIRECTOR THROUGH 9/27/18 1.00 X 0 0 0 WILLIAM LEE DIRECTOR THROUGH 8/6/19 1.00 X 0 0 0 SCOTTY LANDRY PRESIDENT & CEO 50.00 X 212546 0 19602 BELINDA MARSHALL CFO 50.00 X 121726 0 12927 ERIN FISCHER CHIEF DEVELOPMENT OFFICER 50.00 X 111329 0 19486 JENNIFER FOMIN CHIEF MARKETING OFFICER 50.00 X 120640 0 14094 SUSAN SCHEFFE CHIEF PROGRAM/STRATEGY OFFICER 50.00 X 115989 0 13788 JARED MULLINS VP OF MAJOR GIFTS 50.00 X 102677 0 6151 784907 0 86048 6 0 1 0 COMMUNITY COUNSELING SERVICE PO BOX 824885 PHILADELPHIA PA 19182 FUNDRAISING CONSULTING 120000 1 27249 2951134 9728872 2689810 12707255 WISH ASSIST FEES 900099 12000 12000 12000 46289 -632 46921 686489 752389 -65900 -65900 -65900 1779684 1789451 1746151 2488380 33533 -698929 -665396 -665396 724273 2951134 876299 -152026 -152026 12400 12400 0 75 0 75 75 REIMBURSEMENTS 900099 1119 1119 REBATES 900099 45 45 1164 11883461 13239 -66532 -770501 4688856 4688856 401453 165879 60441 175133 2719813 1120111 414167 1185535 126067 53280 19369 53418 165707 71703 20210 73794 241390 99027 36009 106354 37717 37717 137242 125242 12000 82000 82000 5681 5681 103647 41427 15701 46519 11023 4692 6331 279171 130102 25533 123536 66567 24471 13879 28217 275052 105729 61430 107893 82935 27190 15090 40655 83541 28112 13516 41913 158640 69413 19673 69554 207221 101757 3068 102396 4535 4535 NATIONAL DUES 512076 404540 56328 51208 BAD DEBT EXPENSE 97012 0 0 97012 TAXES 13685 315 10967 2403 MEMBERSHIP DUES 6577 2110 1721 2746 10507608 7134022 964969 2408617 X 2955923 3231535 295510 1636624 2263206 3795608 72525 56484 35893 62400 33467 210354 10927225 517447 11387003 10409778 1654328 119614 125890 193705 391069 19011174 19919742 645319 774467 21090 26201 8432547 7948286 129571 101176 9228527 8850130 X 7468894 6977691 2162946 3941114 150807 150807 9782647 11069612 19011174 19919742 1375853 -88888 0 X 0 1 X 1 0 X 9189487 9574115 12252930 11081890 12707255 54805677 9189487 9574115 12252930 11081890 12707255 54805677 54805677 15878 6772 27142 193534 46289 289615 0 0 0 17382 0 17382 957590 772876 879678 774368 737912 4122424 59235098 59045 0.92520 0.92100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2014 AMOUNT: $ 884,073. 2015 AMOUNT: $ 682,823. 2016 AMOUNT: $ 857,859. 2017 AMOUNT: $ 769,674. 2018 AMOUNT: $ 724,273. GROSS GAMING REVENUE - 2014 AMOUNT: $ 70,986. 2015 AMOUNT: $ 89,224. 2016 AMOUNT: $ 20,675. 2017 AMOUNT: $ 4,199. 2018 AMOUNT: $ 12,400. GROSS INVENTORY SALE - 2014 AMOUNT: $ 1,224. 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 535. 2017 AMOUNT: $ 465. 2018 AMOUNT: $ 75. OTHER REVENUE - 2014 AMOUNT: $ 1,307. 2015 AMOUNT: $ 829. 2016 AMOUNT: $ 609. 2017 AMOUNT: $ 30. 2018 AMOUNT: $ 1,164. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2206016 2206016 7903091 195540 7707551 818118 321907 496211 10409778 DUE TO NATIONAL 125 DUE TO OTHER CHAPTERS 28042 DEFERRALS AND DEPOSITS 8442 CAPITAL LEASE OBLIGATIONS 64567 101176 X 14792936 -88888 1400700 1311812 13481124 5681 -1603344 -1597663 11883461 12807042 1400700 904415 2305115 10501927 5681 5681 10507608 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -152,026. LOSS ON SALE OF PROPERTY AND EQUIPMENT -698,929. RENTAL EXPENSES -752,389. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 152,026. RENTAL EXPENSES 752,389. X X X X X X 1 BARRY SMINK 6027 WHITE ROSE TRAIL DALLAS TX 75248 FUNDRAISING 0 1825000 42000 1783000 COMMUNITY COUNSELING SERVICE PO BOX 824885 PHILADELPHIA PA 19182 FUNDRAISING 0 1825000 40000 1785000 3650000 82000 3568000 TX WISH NIGHT CENTRAL 1518776 1111009 407767 200612 0 42578 224142 WISH NIGHT WEST TEXAS 661143 600636 60507 8738 33605 4864 27185 11 1495488 1239489 255999 43985 17575 31539 241476 3675407 2951134 724273 253335 51180 78981 492803 876299 -152026 1 0 0 WISHES GRANTED 600 822059 3866797 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 OFFICER REVIEWS WISH EXPENSES VS. BUDGET FOR INDIVIDUAL WISHES REGULARLY; THE CHIEF PROGRAM OFFICE, CHIEF ADMINISTRATIVE 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 0 0 SCOTTY LANDRY PRESIDENT & CEO 212546 0 0 0 0 0 12852 0 6750 0 232148 0 0 0 X 5 30718 COST/SELLING PRICE X WISH-RELATED 1091 2038867 COST/SELLING PRICE X OTHER 68 399034 COST/SELLING PRICE X SPECIAL EVENTS 573 221191 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, 2019 WAS $5,816,403. OF THIS AMOUNT, $1,127,547 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 $1,127,547 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 IF THEY ARE FROM 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 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 2018 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 X, LINE 27: THROUGH THE FISCAL YEAR ENDED AUGUST 31, 2018, THE FOUNDATION ACCRUED FOR ESTIMATED COSTS OF REPORTABLE PENDING WISHES WHEN FIVE CERTAIN, MEASURABLE WISH CRITERIA WERE MET. THIS ACCRUAL DID NOT REPRESENT A LEGALLY BINDING LIABILITY BUT WAS CONSIDERED A MORAL OBLIGATION TO THE CHILD BY THE FOUNDATION ARISING WHEN THE FIVE CRITERIA WERE MET. GIVEN THE CHANGES TO THE WISH GRANTING ENVIRONMENT THAT HAVE OCCURRED IN RECENT YEARS, THE FOUNDATION DETERMINED THAT THE CALCULATION WAS NO LONGER REPRESENTATIVE OF THE FUTURE OBLIGATIONS. THE FOUNDATION REMAINS COMMITTED TO ITS MISSION. AS A RESULT OF THIS CHANGE IN ACCOUNTING PRINCIPLE, NET ASSETS WITHOUT RESTRICTIONS AS OF SEPTEMBER 1, 2018 HAVE INCREASED BY $4,618,281.