2020-04-02T11:03:11-05:00 2019-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2018-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEEINC MAKE 4236299474 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 GARRETT WAGLEY PRESIDENT & CEO 4236299474 2020-04-01 1 CHRISTINE KAWECKI P00743140 5169187000 67.82.132.31 2020-04-02 09:47:53 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A33271A5AED9642345A6F389B10911DFFED8AE1B 2018 2020-09-23 17:36:50Z GARRETT WAGLEY 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 1031769 0 X ETN.WISH.ORG X 1988 TN SEE SCHEDULE O. 9 9 10 75 0 0 1032286 975504 5900 5400 11270 5143 -26637 -12759 1022819 973288 649964 438558 0 0 326369 295644 0 0 120210 205747 211770 1182080 945972 -159261 27316 389854 421307 31004 36875 358850 384432 X THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 685106 438558 5400 SEE SCHEDULE O. 685106 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X X GARRETT WAGLEY 4236299474 6005 CENTURY OAKS DRIVE SUITE 500 CHATTANOOGA TN 37416 ELIZABETH JOHNSON CHAIR THROUGH 8/31/19 5.00 X X 0 0 0 RICHARD JACOBS VICE CHAIR 5.00 X X 0 0 0 WILLIAM WINCHESTER TREASURER 3.00 X X 0 0 0 HAYLEY RELFORD SECRETARY 3.00 X X 0 0 0 BRANDON CULPEPPER DIRECTOR THROUGH 8/31/19 1.00 X 0 0 0 KEN MANN DIRECTOR 1.00 X 0 0 0 LISA MILLER DIRECTOR THROUGH 8/31/19 1.00 X 0 0 0 RANDY CARSON DIRECTOR 1.00 X 0 0 0 RICHARD CONSOLI DIRECTOR 1.00 X 0 0 0 STEPHANIE WILKINS INTERIM CEO THROUGH 3/3/19 40.00 X 62243 0 10579 GARRETT WAGLEY CEO AS OF 3/4/19 40.00 X 0 0 0 62243 0 10579 0 0 0 0 0 33589 130878 811037 197677 975504 WISH ASSIST FEES 900099 5400 5400 5400 4541 4541 6508 5906 602 602 602 39816 130878 52575 -12759 -12759 973288 5400 0 -7616 438558 438558 109315 57569 21087 30659 149028 78314 28890 41824 2858 1520 538 800 13162 7013 2469 3680 21281 11278 4044 5959 30 30 40437 983 36590 2864 771 771 14858 14858 26222 14912 4870 6440 7512 3337 1186 2989 41581 22038 7900 11643 19628 8685 7614 3329 5678 1208 2432 2038 194 103 37 54 6328 3354 1202 1772 545 61 452 32 NATIONAL DUES 42264 33389 4649 4226 REPAIRS & MAINTENANCE 2996 1588 568 840 BACKGROUND CHECKS 1572 818 293 461 MEMBERSHIP DUES 1154 378 176 600 945972 685106 140656 120210 X 152727 126268 51 89493 108114 1065 6560 56176 55394 40726 20997 14668 105441 108131 14585 6885 389854 421307 20146 29643 10858 7232 31004 36875 X 265837 276318 93013 108114 0 0 358850 384432 389854 421307 27316 -1734 0 X 0 1 X 1 0 X 988972 843411 1048644 1032286 975504 4888817 988972 843411 1048644 1032286 975504 4888817 474403 4414414 11421 23743 9218 4696 4541 53619 94488 72516 75128 48998 39816 330946 5273382 23750 0.83710 0.82090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2014 AMOUNT: $ 94,231. 2015 AMOUNT: $ 71,211. 2016 AMOUNT: $ 75,128. 2017 AMOUNT: $ 48,998. 2018 AMOUNT: $ 39,816. OTHER REVENUE - 2014 AMOUNT: $ 257. 2015 AMOUNT: $ 1,305. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18769 11172 7597 36625 29554 7071 14668 DUE TO NATIONAL 396 DUE TO OTHER CHAPTERS 2719 NOTE PAYABLE 4117 7232 X 1121903 -1734 138361 136627 985276 771 -12759 -11988 973288 1096321 138361 12759 151120 945201 771 771 945972 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 -12,759. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 12,759. GRANDSTAND CLASSIC 91193 72680 18513 9783 5926 600 5831 TRAILBLAZE CHALLENGE 43696 39465 4231 200 639 500 10231 1 35805 18733 17072 6478 1875 0 10512 170694 130878 39816 16461 8440 1100 26574 52575 -12759 1 0 0 WISHES GRANTED 65 78737 359821 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF EAST TENNESSEE 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/CHIEF EXECUTIVE OFFICER. ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION (I.E. INVOICES) WHICH IS RETAINED BY THE CHAPTER. X WISH-RELATED 77 187951 COST /SELLING PRICE X SPECIAL EVENTS 46 7381 COST /SELLING PRICE X OTHER 2 2345 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 EAST TENNESSEE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE INC. CREATES LIFE-CHANGING WISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2019. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $576,919. OF THIS AMOUNT, $138,361 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 THE $138,361 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO 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 BY THE FOUNDATION'S PRESIDENT/CEO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL. 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 PRESIDENT/CEO IF FROM ALL EMPLOYEES 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 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 2018 COMPENSATION, THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, 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 FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. 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 EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. 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 $692,393.