2019-07-09T12:45:02-05:00 2018-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2017-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIRE INC MAKE 6036239474 814 ELM STREET NO 300 MANCHESTER NH 03101 BRIAN ROY BOARD CHAIRPERSON 6036239474 2019-07-06 1 CHRISTINE KAWECKI P00743140 5169187000 2019-07-03 167.219.88.217 2019-07-09 12:29:30 ED P 0EB4CE1ACD44DB279B6C2D9A8476B20948576B96 BB12664BE1E3D4BC08488640412F20C0F7A39D48 2017 2019-02-21 02:37:17Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE P BARON 814 ELM STREET NO 300 MANCHESTER NH 03101 2169584 0 X WWW.NH.WISH.ORG X 1986 NH SEE SCHEDULE O. 14 14 11 250 0 2360 1927965 2039767 600 600 56126 58704 8191 9352 1992882 2108423 1098649 1203562 0 0 595987 636173 0 0 227248 342471 352418 2037107 2192153 -44225 -83730 2210726 2209234 781678 781238 1429048 1427996 X THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1903287 1203562 9952 SEE SCHEDULE O. 1903287 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 8 0 1 11 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X X BRIAN ROY TREASURER 6036239474 814 ELM STREET SUITE 300 MANCHESTER NH 03101 JEANINE TANNER O'DONNELL CHAIRPERSON 6.00 X X 0 0 0 BRIAN ROY TREASURER 3.00 X X 0 0 0 MICHAEL GIBEAULT SECRETARY 3.00 X X 0 0 0 MICHAEL BERNERT PAST CHAIR 2.00 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 EDWARD SMITH DIRECTOR 2.00 X 0 0 0 JOHN PATTI DIRECTOR 2.00 X 0 0 0 JONATHAN OGLEBAY DIRECTOR 2.00 X 0 0 0 JOSH SOLLOWAY DIRECTOR 2.00 X 0 0 0 MATT KOEHLER DIRECTOR 2.00 X 0 0 0 MONIQUE RUTH DIRECTOR 2.00 X 0 0 0 RICH SPARKS DIRECTOR 2.00 X 0 0 0 JULIE BARON PRESIDENT & CEO 60.00 X 117566 0 25102 117566 0 25102 1 0 0 0 0 31154 155594 1853019 237964 2039767 WISH ASSIST FEES 900099 600 600 600 58779 58779 61086 61086 75 0 -75 -75 -75 0 155594 0 0 0 REBATES 900099 9352 9352 9352 2108423 9952 0 58704 1203562 1203562 133209 119755 2531 10923 378674 263442 29835 85397 23250 15556 2049 5645 60602 39246 6349 15007 40438 30143 2596 7699 4094 2745 688 661 3485 3485 21648 14324 962 6362 18484 8453 533 9498 50556 38112 2602 9842 43226 32012 1039 10175 56443 27963 535 27945 5034 3720 258 1056 NATIONAL DUES 75177 59390 7518 8269 OUTREACH 18860 18860 0 0 PRINTING, PUBS AND SUBS 15767 4847 462 10458 MISCELLANEOUS EXPENSE 14118 3505 194 10419 25526 14167 3467 7892 2192153 1903287 61618 227248 124718 142087 503039 139820 419110 516898 29284 35803 48786 33939 9190 14847 1078741 1336423 46644 23356 2210726 2209234 55016 44148 726662 737090 781678 781238 X 992237 895972 436811 532024 1429048 1427996 2210726 2209234 X -83730 82049 629 X 0 1 X 1 0 X 2201660 1793136 1902749 1927965 2039767 9865277 2201660 1793136 1902749 1927965 2039767 9865277 287720 9577557 36069 48309 51763 56126 58779 251046 5945 7626 8191 9352 31114 10147437 2625 0.94380 0.95130 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2013 2014 2015 2016 2017 OTHER REVENUE - $5,945 $7,626 $8,191 $9,352 TOTAL - $5,945 $7,626 $8,191 $9,352 436811 411594 629 317010 532024 471853 317263 662 352967 436811 355872 354699 234 238952 471853 771134 174993 -627 589628 355872 365059 597281 191206 771134 0.00000 0.00000 1.00000 0 0 48786 33939 14847 14847 ACCRUED PENDING WISH COST 705878 DUE TO NATIONAL/OTHER CHAPTERS 22224 CAPITAL LEASE OBLIGATION 5733 DEFERRED RENT 3255 737090 X 2467429 82049 276882 358931 2108498 -75 -75 2108423 2469035 276882 276882 2192153 0 2192153 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, 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -75. RAFTING FOR WISHES 155594 155594 0 155594 155594 1 0 0 WISHES GRANTED 91 959111 244451 FMV TRAVEL, M&E, 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 GTKW 47 197866 COST/SELLING PRICE X MISCELLANEOUS EXPENSE 5 11680 COST/SELLING PRICE X EXCURSION 21 9275 COST/SELLING PRICE X PLAYSET/PLAYGROUND 3 8137 COST/SELLING PRICE X ELECTRONICS 2 2475 COST/SELLING PRICE X ENHANCEMENT 12 1895 COST/SELLING PRICE X POOL/SPA 2 1789 COST/SELLING PRICE X OUTREACH 1 973 COST/SELLING PRICE X PRINTING, PUBLICATIONS & SUBSCRIPTIONS 1 733 COST/SELLING PRICE X FURNITURE 1 700 COST/SELLING PRICE X ANIMAL 2 603 COST/SELLING PRICE X EQUIP. LEASE REPAIR/MAINT. 1 500 COST/SELLING PRICE X WISH PARTY 1 450 COST/SELLING PRICE X VOLUNTEER/STAFF RECOGNITION 1 421 COST/SELLING PRICE X HOTEL 1 334 COST/SELLING PRICE X MEALS 1 133 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 8/31/2018, THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 91 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $1,336,797. OF THIS AMOUNT, $133,235 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 $133,235 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 2017 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 XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 629.