2020-07-10T15:20:57-05:00 2019-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2018-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIRE INC MAKE 6036239474 814 ELM STREET NO 300 MANCHESTER NH 03101 BRIAN ROY CHAIRPERSON 6036239474 2020-07-09 1 CHRISTINE KAWECKI P00743140 5169187000 2020-07-08 67.82.132.31 2020-07-09 23:41:37 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A33271A5AED9642345A6F389B10911DFFED8AE1B 2018 2020-09-23 17:36:50Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE P BARON 814 ELM STREET NO 300 MANCHESTER NH 03101 3217359 0 X WWW.NH.WISH.ORG X 1986 NH SEE SCHEDULE O. 15 15 10 250 0 0 2039767 3013332 600 50 58704 66281 9352 10213 2108423 3089876 1203562 1198802 0 0 636173 721276 0 0 279964 352418 429288 2192153 2349366 -83730 740510 2209234 2946165 75360 100000 2133874 2846165 X THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1999581 1198802 10263 SEE STATEMENT O. 1999581 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 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X X JONATHAN OGLEBAY TREASURER 6036239474 814 ELM STREET SUITE 300 MANCHESTER NH 03101 BRIAN ROY CHAIRPERSON 6.00 X X 0 0 0 JEANINE TANNER O'DONNELL VICE CHAIR 3.00 X X 0 0 0 JONATHAN OGLEBAY TREASURER 3.00 X X 0 0 0 JOSH SOLLOWAY SECRETARY 2.00 X X 0 0 0 CHRIS PASCUCCI DIRECTOR 2.00 X 0 0 0 CHRIS REAP DIRECTOR 2.00 X 0 0 0 CHRISTOPHER THOMPSON DIRECTOR 2.00 X 0 0 0 DENNIS HALEY DIRECTOR 2.00 X 0 0 0 EDWARD SMITH DIRECTOR 2.00 X 0 0 0 ELI SINYAK DIRECTOR 2.00 X 0 0 0 MATT KOEHLER DIRECTOR 3.00 X 0 0 0 MONIQUE RUTH DIRECTOR 3.00 X 0 0 0 PAUL PRESCOTT DIRECTOR 2.00 X 0 0 0 PAUL THOMPSON DIRECTOR 2.00 X 0 0 0 ROBERT CORMIER DIRECTOR 3.00 X 0 0 0 JULIE BARON PRESIDENT & CEO 60.00 X 103550 0 29412 103550 0 29412 1 0 0 0 0 13559 196439 2803334 279663 3013332 WISH ASSIST FEES 900099 50 50 50 66281 66281 127483 127483 0 0 0 0 196439 0 0 0 REBATES 900099 10213 10213 10213 3089876 10263 0 66281 1198802 1198802 147062 132209 2794 12059 429116 293534 33591 101991 25200 16826 2053 6321 75325 49538 5441 20346 44573 32801 2848 8924 3800 3800 2767 2045 142 580 2015 1990 25 21913 15537 981 5395 19885 5164 308 14413 50784 36726 2613 11445 53376 38926 947 13503 75440 34524 715 40201 5675 4186 330 1159 NATIONAL DUES 97536 77053 9754 10729 MISCELLANEOUS EXPENSES 25144 14980 -3 10167 OUTREACH 13606 13606 0 0 PRINTING, PUBS, AND SUB 12533 3017 29 9487 44814 28117 3478 13219 2349366 1999581 69821 279964 X 142087 489965 139820 180016 516898 803086 35803 82430 55105 39615 14847 15490 1336423 1366777 23356 8401 2209234 2946165 44148 70605 31212 29395 75360 100000 X 1601850 2009972 532024 836193 2133874 2846165 2209234 2946165 X 740510 -27402 -366 -451 X 0 1 X 1 0 X 1793136 1902749 1927965 2039767 3013332 10676949 1793136 1902749 1927965 2039767 3013332 10676949 307864 10369085 48309 51763 56126 58779 66281 281258 5945 7626 8191 9352 10213 41327 10999534 2525 0.94270 0.94380 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2014 AMOUNT: $ 5,945. 2015 AMOUNT: $ 7,626. 2016 AMOUNT: $ 8,191. 2017 AMOUNT: $ 9,352. 2018 AMOUNT: $ 10,213. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 532024 638592 -450 333972 836194 436811 411594 629 317010 532024 471853 317263 662 352967 436811 355872 354699 234 238952 471853 771134 174993 -627 589628 355872 0.00000 0.00000 1.00000 0 0 55105 39615 15490 15490 DUE TO NATIONAL/OTHER CHAPTERS 20327 CAPITAL LEASE OBLIGATION 4329 DEFERRED RENT 4739 29395 X 3320816 -27402 258342 230940 3089876 0 3089876 2608074 258708 258708 2349366 0 2349366 PART V, LINE 4: TEMPORARILY RESTRICTED ASSETS HAVE TIME OF ENDOWMENT FUNDS RESTRICTIONS AND ARE AVAILABLE ONCE THOSE TIME RESTRICTIONS HAVE LAPSED OR WHEN THE SPECIFIC EXPENSE HAS BEEN INCURRED. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2019. RAFTING FOR WISHES 196439 196439 196439 196439 1 0 0 WISHES GRANTED 92 959353 239449 FMV TRAVEL, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY 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. WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND APPROVED BY THE PRESIDENT/CEO; SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICE AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X GKTW 75 226174 COST/SELLING PRICE X AIRFARE 13 23945 COST/SELLING PRICE X POOL/SPA 3 8050 COST/SELLING PRICE X EXCURSION 11 7035 COST/SELLING PRICE X ENHANCEMENT 48 5138 COST/SELLING PRICE X CRUISE 1 3376 COST/SELLING PRICE X LODGING 6 2741 COST/SELLING PRICE X MISCELLANEOUS 7 2158 COST/SELLING PRICE X ROOM MAKE-OVER 1 648 COST/SELLING PRICE X FURNITURE 1 300 COST/SELLING PRICE X WISH PARTY 1 41 COST/SELLING PRICE X MEALS 1 38 COST/SELLING PRICE X PARKING 1 19 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 NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 YEARS OF AGE DIAGNOSED WITH A LIFE-THREATENING MEDICAL CONDITIONS. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS A VISIT TO A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. FOR THE YEAR ENDING 8/31/2019, THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 92 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $1,352,427. OF THIS AMOUNT, $153,625 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 REQUIRE THE $153,625 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 BY THE FOUNDATION'S PRESIDENT/CEO. THE FORM 990 WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD 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 DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE 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 DELIBERATING 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 SURVEY CONDUCTED BY STATE ORGANIZATIONS AND NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS AND DECISIONS 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 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 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 EMPLOYEE'S 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 AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND 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 $705,878. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -451.