2020-07-14T21:30:55-05:00 2019-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2018-09-01 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 2020-07-14 1 CHRISTINE KAWECKI P00743140 5169187000 2020-07-13 67.82.132.31 2020-07-14 13:22:21 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A33271A5AED9642345A6F389B10911DFFED8AE1B 2018 2021-01-29 14:40:06Z PHIL LUSSIER 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 22533799 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 18 18 62 1319 -2446 -2696 13215800 14437520 62600 109700 622854 249029 63 0 13901317 14796249 8832884 6271582 0 0 5083539 5050166 0 0 2558445 2702638 2733117 16619061 14054865 -2717744 741384 19512927 20198388 1730383 1510247 17782544 18688141 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 9499108 6271582 109700 SEE SCHEDULE O. 9499108 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 32 0 1 62 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 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 STEPHANIE ALGER DIRECTOR 1.00 X 0 0 0 WILLIAM BRILLIANT DIRECTOR 1.00 X 0 0 0 SARI CHANG DIRECTOR 1.00 X 0 0 0 E RANDALL CLOUSER DIRECTOR 1.00 X 0 0 0 JACLYN COHEN DIRECTOR 1.00 X 0 0 0 ZACH COOPERSMITH DIRECTOR 1.00 X 0 0 0 EMMA FINE DIRECTOR 1.00 X 0 0 0 JAMES GALOWSKI DIRECTOR 1.00 X 0 0 0 BRET LEAS DIRECTOR 1.00 X 0 0 0 SARAH PONTIUS DIRECTOR 1.00 X 0 0 0 MICHAEL RUSSO DIRECTOR 1.00 X 0 0 0 SUSAN SCHERR DIRECTOR 1.00 X 0 0 0 IVAN TABACK DIRECTOR 1.00 X 0 0 0 RABIA SHEIKH DIRECTOR 1.00 X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 PHILIP LUSSIER PRESIDENT & CEO 35.00 X 366231 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 35.00 X 171029 0 17497 GINA FLORESCU CHIEF MARKETING OFFICER 35.00 X 149778 0 16098 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 35.00 X 211209 0 6237 PAMELA MASTROTA CHIEF OPERATING OFFICER 35.00 X 250692 0 8789 ANIKA DAUGHTRY VP, MISSION DELIVERY 35.00 X 113349 0 2760 BENJAMIN MARCHIONE REGIONAL DIRECTOR, WESTERN NY 35.00 X 108081 0 2061 LEIGHANN BUSCEMI DIRECTOR, SE & CF 35.00 X 101028 0 3813 1471397 0 57255 8 0 1 0 0 2259648 12177872 1821640 14437520 WISH ASSIST FEES 900099 109700 109700 109700 281073 -2446 283519 6973523 7005567 -32044 -32044 -32044 731983 2259648 731983 0 14796249 109700 -2446 251475 50000 50000 6221582 6221582 1626431 504612 731011 390808 2752214 1276903 537707 937604 84003 19736 34386 29881 389211 187018 95416 106777 198307 98768 32707 66832 5678 5678 2080 2080 50226 50226 114109 48912 20342 44855 48462 10722 35503 2237 207956 111447 49530 46979 62394 38438 12366 11590 503739 324138 64011 115590 80279 21108 29328 29843 36027 7368 11398 17261 137399 49344 63563 24492 34901 21099 7328 6474 BAD DEBT EXPENSE 597016 0 0 597016 NATIONAL DUES 568414 450632 57042 60740 BANK & CREDIT CARD FEES 109353 109353 REPAIR & MAINTENANCE 18139 7657 6519 3963 156945 49624 41818 65503 14054865 9499108 1997312 2558445 X 208134 716281 4329287 6719477 125592 202866 727711 220993 618670 506718 13893435 11664310 337809 388736 19512927 20198388 914422 1092495 815961 417752 1730383 1510247 X 9404451 7609902 4801419 7501340 3576674 3576899 17782544 18688141 19512927 20198388 741384 164213 0 X 0 1 X 1 0 X 8893327 10370806 11865990 13215800 14437520 58783443 8893327 10370806 11865990 13215800 14437520 58783443 6138655 52644788 270457 535708 292411 326330 281073 1705979 205253 0 0 0 0 205253 624542 667771 546546 615309 731983 3186151 63880826 384387 0.82410 0.89160 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2014 AMOUNT: $ 624,542. 2015 AMOUNT: $ 667,771. 2016 AMOUNT: $ 546,546. 2017 AMOUNT: $ 615,309. 2018 AMOUNT: $ 731,983. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9307725 75494 329930 426156 9286993 9046180 89571 585903 413929 9307725 8329866 128776 587538 0 9046180 8005802 73650 250414 0 8329866 10606985 243581 -34359 2810405 8005802 0.43000 0.38000 0.19000 0 0 412869 53704 359165 314842 167289 147553 506718 DUE TO NATIONAL 46665 DEFERRED RENT 196420 OTHER LIABILITIES 174667 417752 X 15941643 164213 1031407 1195620 14746023 50226 50226 14796249 15036046 1031407 1031407 14004639 50226 50226 14054865 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, 2019. GALA - METRO NY 1722464 1404991 317473 317473 GALA - BUFFALO 411715 349991 61724 61724 5 857452 504666 352786 352786 2991631 2259648 731983 731983 731983 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 50000 0 GRANT WISHES 1 0 WISHES GRANTED 670 4417984 1803598 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE MAKE-A-WISH FOUNDATION OF AMERICA HAS AN ASSISTANCE FUND DESIGNATED TO HELP CHAPTERS THAT ARE IN NEED OF FUNDS TO GRANT WISHES IN THEIR REGION. THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK DONATED $50,000 TO THIS FUND AND HELPED GRANT WISHES FOR CHILDREN THAT MIGHT NOT HAVE BEEN ABLE TO RECEIVE WISHES DUE TO A LACK OF FUNDING IN THE REGION IN WHICH THEY RESIDE. THE CHAPTERS RECEIVING EACH GRANT ARE REQUIRED TO MAINTAIN COPIES OF RECEIPTS FOR ALL EXPENSES INCURRED IN GRANTING THOSE WISHES. 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 0 0 0 0 0 0 0 1 0 PHILIP LUSSIER PRESIDENT & CEO 285973 0 80258 0 0 0 0 0 0 0 366231 0 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 146199 0 24830 0 0 0 0 0 17497 0 188526 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER 128040 0 21738 0 0 0 0 0 16098 0 165876 0 0 0 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 181609 0 29600 0 0 0 0 0 6237 0 217446 0 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 215836 0 34856 0 0 0 0 0 8789 0 259481 0 0 0 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 TICKETS/WISH 270 1821640 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 670 WISHES TO CHILDREN DURING THE FISCAL YEAR END AUGUST 31, 2019. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $7,252,989 OF THIS AMOUNT $1,031,407 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 $1,031,407 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN ADDITION, THE FOUNDATION PROVIDED $50,000 TO THE MAKE-A-WISH FOUNDATION OF AMERICA TO ASSIST OTHER CHAPTERS IN GRANTING WISHES AND PROGRAM SERVICES. 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 15 FOR 2018 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 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 $6,814,403.