2019-07-12T16:14:40-05:00 2018-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2017-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 32751 ANNE CUBA PRESIDENT & CEO 4076224673 2019-07-12 1 CHRISTINE KAWECKI P00743140 5169187000 2019-07-11 67.83.121.37 2019-07-12 15:32:17 ED P 5D794220C68C161820A811785299AFD302F4C684 BB12664BE1E3D4BC08488640412F20C0F7A39D48 2017 2019-02-21 02:37:17Z ANNE CUBA 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 32751 5874923 0 X WWW.CNFL.WISH.ORG X 1994 FL SEE SCHEDULE O. 21 21 27 500 0 0 5826434 4060746 148225 137425 42628 190972 157253 -46109 6174540 4343034 2786046 2984217 0 0 1511073 1236965 0 0 671990 843550 692956 5140669 4914138 1033871 -571104 5949208 5111939 2053670 2550913 3895538 2561026 X THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 3754998 2984217 137425 SEE SCHEDULE O. 3754998 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 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X ANNE CUBA 4076224673 1020 N ORLANDO AVE SUITE 100 MAITLAND FL 32751 DAVE PECKHAM BOARD CHAIR 5.00 X X 0 0 0 MIKE HARRIS PAST BOARD CHAIR THRU 4/30/18 1.00 X X 0 0 0 SHOBA SRIKANTAN INCOMING BOARD CHAIR 3.00 X X 0 0 0 MATT KENNEDY PROGRAM CHAIR 1.00 X X 0 0 0 KELLY FLAHERTY CLARK FUNDRAISING CO-CHAIR 1.00 X X 0 0 0 NANCY ANDREATAS FUNDRAISING CO-CHAIR 1.00 X X 0 0 0 DAN LAMORTE BOARD DEV. CHAIR THRU 4/30/18 1.00 X X 0 0 0 JESSICA KENDRICK BOARD DEV. CHAIR AS OF 5/1/18 1.00 X X 0 0 0 ADAM LOSEY TREASURER AS OF 5/1/18 1.00 X X 0 0 0 JEREMY HERTZ TREASURER THRU 4/30/18 1.00 X X 0 0 0 JEN SANDLER-STEINSHOUER SECRETARY AS OF 5/1/18 1.00 X X 0 0 0 ALLEN SANSOM BOARD MEMBER AS OF 8/27/18 1.00 X 0 0 0 ALLYSON WILKENSON BOARD MEMBER 1.00 X 0 0 0 BRIAN DAVIS BOARD MEMBER 1.00 X 0 0 0 CHRIS QUARLES BOARD MEMBER THRU 4/30/18 1.00 X 0 0 0 CHRIS ROLLE BOARD MEMBER THRU 4/30/18 1.00 X 0 0 0 DAN FIELDS BOARD MEMBER 1.00 X 0 0 0 DEBBIE PLATZ BOARD MEMBER 1.00 X 0 0 0 ERIC DAVID BOARD MEMBER 1.00 X 0 0 0 JEREMY CHES BOARD MEMBER 1.00 X 0 0 0 JEREMY CLOUTIER BOARD MEMBER 1.00 X 0 0 0 JIM ROGERS BOARD MEMBER THRU 4/30/18 1.00 X 0 0 0 JOHN HAMLIN BOARD MEMBER 1.00 X 0 0 0 MARK KESSLER BOARD MEMBER 1.00 X 0 0 0 MATT MORGAN BOARD MEMBER 1.00 X 0 0 0 SHIPLEY HALL BOARD MEMBER 1.00 X 0 0 0 TOM CARGILL BOARD MEMBER 1.00 X 0 0 0 BARBARA MUZENI CFO AS OF 7/2/18 40.00 X 0 0 0 LEESA AVILA CFO THROUGH 6/30/18 40.00 X 117912 0 5954 KATHRYN VROMAN PRESIDENT AND CEO 40.00 X 198150 0 11502 ANNE CUBA VP OF DEVELOPMENT 40.00 X 102322 0 9263 418384 0 26719 3 0 1 0 0 17434 1739937 2303375 576530 4060746 WISH ASSIST FEES 900099 137425 137425 137425 52565 52565 1114618 976211 138407 138407 138407 509569 1739937 555678 -46109 -46109 4343034 137425 0 144863 2984217 2984217 317958 114774 79157 124027 760204 267825 192688 299691 10722 4383 3417 2922 85573 36775 17691 31107 62508 22752 14992 24764 5900 5900 10324 10324 17692 3578 11957 2157 21783 3198 2591 15994 65104 37372 12721 15011 40859 11406 19441 10012 147959 64746 25489 57724 22884 6264 4696 11924 32335 11689 5474 15172 596 263 102 231 19961 8821 3410 7730 4449 1962 764 1723 NATIONAL DUES 210418 166230 21042 23146 BANK & MERCHANT FEES 47671 47671 REPAIRS & MAINTENANCE 37693 7656 2982 27055 BAD DEBT EXPENSE 3740 3740 3588 1087 901 1600 4914138 3754998 487150 671990 1725246 1172231 1384463 1830541 125450 55535 25041 28162 37533 68387 228334 190819 49201 37515 1762608 1778412 839666 141156 5949208 5111939 157194 202171 17719 1878757 2348742 2053670 2550913 X 3062048 2446089 141015 114937 692475 0 3895538 2561026 5949208 5111939 X -571104 -69926 -693482 X 0 1 X 1 0 X 4051716 4572377 5381360 5826434 4060746 23892633 4051716 4572377 5381360 5826434 4060746 23892633 23892633 400 477 33990 46202 52565 133634 392279 503009 589496 939110 509569 2933463 26959730 667275 0.88620 0.87170 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2013 2014 2015 2016 2017 GROSS FUNDRAISING REV. $392,279 $493,283 $589,206 $751,806 $509,569 OTHER REVENUE - $9,727 $290 $187,304 - TOTAL $392,279 $503,010 $589,496 $939,110 $509,569 8806 7037 1769 219528 183782 35746 37515 ACCRUED PENDING WISH COSTS 2307486 DUE TO OTHER CHAPTERS 19664 CAPITAL LEASE OBLIGATIONS 9410 DEFERRED RENT 12182 2348742 X 4771685 -69926 462792 392866 4378819 10324 -46109 -35785 4343034 5412715 462792 46109 508901 4903814 10324 10324 4914138 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: EVENT FUNDRAISING EXPENSES -46,109. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 46,109. WISHMAKER'S BALL - ORLANDO 1381642 1007417 374225 6243 137518 2000 239830 WALK FOR WISHES - ORLANDO 399975 367060 32915 9726 647 44201 7 467889 365460 102429 27333 2259 569 85352 2249506 1739937 509569 43302 140424 2569 369383 555678 -46109 1 0 0 WISHES GRANTED 233 361973 2622244 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE A WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X X 0 0 0 0 0 0 0 1 0 KATHRYN VROMAN PRESIDENT AND CEO 174850 0 23300 0 0 0 5246 0 6256 0 209652 0 0 0 PART I, LINE 7 IN 2017, THE PRESIDENT/CEO RECEIVED A DISCRETIONARY BONUS PAYMENT THAT WAS APPROVED BY THE BOARD OF DIRECTORS AND WAS BASED ON INDIVIDUAL AND TEAM PERFORMANCE OF THE CHAPTER. X 1 4844 COST OR SELLING PRICE X WISH-RELATED 289 383009 COST/SELLING PRICE X SPECIAL EVENTS 324 188467 COST/SELLING PRICE X OTHER 1 210 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 CENTRAL & NORTHERN FLORIDA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: MAKE-A-WISH FOUNDATION OF CENTRAL AND NORTHERN FLORIDA GRANTED 233 WISHES IN THE 45 COUNTIES THAT OUR CHAPTER SERVES DURING THE FISCAL YEAR ENDED AUGUST 31, 2018. THROUGH THE DEDICATION OF VOLUNTEERS AND STRONG TIES WITH INDIVIDUAL AND CORPORATE DONORS, OUR CHAPTER IS ABLE TO GRANT THE MOST HEARTFELT WISHES OF OUR CHILDREN. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $3,389,879. OF THIS AMOUNT, $405,662 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 THESE CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 WAS COMPLETED BY OUR OUTSIDE PREPARER, IT WAS REVIEWED BY OUR CFO, PRESIDENT & CEO, BOARD CHAIR AND FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" (THE "COI STATEMENT') WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY. THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT' (THE "COI STATEMENT') THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A FOR 2017 COMPENSATION, THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO. THE COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE CEO AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE CEO. THE CEO PERFORMS AN ANNUAL REVIEW OF THE OFFICER OR EMPLOYEE AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE CEO ALSO EVALUATES BENCHMARKING DATA RELEVANT TO OFFICERS AND EMPLOYEES FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE ORGANIZATION'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, AND (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE. 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 XI, LINE 9: TRANSFER TO OTHER CHAPTER -693,482.