2019-07-01T17:39:52-05:00 2018-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2017-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEEINC MAKE 4236299474 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 GARRETT WAGLEY PRESIDENT & CEO 4236299474 2019-06-27 1 CHRISTINE KAWECKI P00743140 5169187000 2019-06-20 167.219.88.221 2019-07-01 16:10:46 ED P F821929016DC0F48A42118C677E65E4DF9420738 CD71869BFC494223FABD92E93AB0669CE7B22062 2017 2019-02-21 02:37:17Z GARRETT WAGLEY 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 1191565 0 X ETN.WISH.ORG X 1988 TN SEE SCHEDULE O. 10 10 10 136 0 0 1048644 1032286 3975 5900 6914 11270 -26973 -26637 1032560 1022819 865457 649964 0 0 336582 326369 0 0 156587 192081 205747 1394120 1182080 -361560 -159261 458755 389854 630147 723397 -171392 -333543 X THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 927404 649964 5900 SEE SCHEDULE O. 927404 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 24 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X X STEPHANIE WILKINS 4236299474 6005 CENTURY OAKS DRIVE SUITE 500 CHATTANOOGA TN 37416 BETH JOHNSON CHAIR 5.00 X X 0 0 0 MICHELLE GLOVER VICE CHAIR THROUGH 7/24/18 5.00 X X 0 0 0 BILL WINCHESTER TREASURER 3.00 X X 0 0 0 BRANDON CULPEPPER DIRECTOR 1.00 X 0 0 0 HAYLEY RELFORD DIRECTOR AS OF 5/1/18 1.00 X 0 0 0 JAMES HOLSTINE DIRECTOR 1.00 X 0 0 0 JOHN SHULLMAN DIRECTOR THROUGH 3/27/18 1.00 X 0 0 0 KEN MANN DIRECTOR AS OF 11/1/17 1.00 X 0 0 0 LISA MILLER DIRECTOR AS OF 9/1/17 1.00 X 0 0 0 RANDAL CARSON DIRECTOR AS OF 1/1/18 1.00 X 0 0 0 RICHARD CONSOLI DIRECTOR AS OF 1/1/18 1.00 X 0 0 0 RICHARD JACOBS DIRECTOR AS OF 6/24/18 1.00 X 0 0 0 STEPHEN KERLEY DIRECTOR THROUGH 5/22/18 1.00 X 0 0 0 CHRIS ALLEN DIRECTOR THROUGH 11/02/17 1.00 X 0 0 0 RONALD RAMSEY DIRECTOR THROUGH 10/24/17 1.00 X 0 0 0 ROBERT LEWIS PRESIDENT/CEO THROUGH 6/11/18 40.00 X 75000 0 13591 STEPHANIE WILKINS INTERIM PRESIDENT & CEO 40.00 X 54117 0 10060 129117 0 23651 0 0 0 0 0 22849 159873 849564 197735 1032286 WISH ASSIST FEES 900099 5900 5900 5900 4696 4696 99685 93111 6574 6574 6574 48998 159873 75635 -26637 -26637 1022819 5900 0 -15367 649964 649964 143050 76248 28211 38591 142132 75960 27865 38307 4000 2108 811 1081 15587 8198 3155 4234 21600 11448 4320 5832 861 424 221 216 34530 18301 6906 9323 1471 1471 2051 2051 46469 17062 4974 24433 16738 8507 3135 5096 42259 22397 8452 11410 12100 6946 2139 3015 5706 2560 1075 2071 247 131 49 67 6226 3300 1245 1681 1611 854 322 435 NATIONAL DUES 24933 19697 2493 2743 REPAIRS & MAINTENANCE 4404 2334 881 1189 BAD DEBT EXPENSE 4320 4320 BACKGROUND CHECKS 1402 743 280 379 419 222 84 113 1182080 927404 98089 156587 133320 152727 51 108485 89493 10392 6560 55394 34397 19705 20997 173582 105441 13271 14585 458755 389854 18044 20146 612103 703251 630147 723397 X -277950 -426556 106558 93013 0 0 -171392 -333543 458755 389854 -159261 -2890 0 X 0 1 X 1 0 X 907590 988972 843411 1048644 1032286 4820903 907590 988972 843411 1048644 1032286 4820903 509293 4311610 8128 11421 23743 9218 4696 57206 82863 94488 72516 75128 48998 373993 5252102 22250 0.82090 0.82390 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2013 2014 2015 2016 2017 GROSS FUNDRAISING REVENUE $65,015 $94,231 $71,211 $75,128 $48,998 GROSS GAMING REVENUE $17,498 - - - - OTHER REVENUE $350 $257 $1,305 - - TOTAL $82,863 $94,488 $72,516 $75,128 $48,998 18769 8491 10278 36625 25906 10719 20997 ACCRUED PENDING WISH COSTS 692393 NOTE PAYABLE 5462 DUE TO NATIONAL 5256 DUE TO OTHER CHAPTERS 140 703251 X 1214788 -2890 169693 166803 1047985 1471 -26637 -25166 1022819 1376939 169693 26637 196330 1180609 1471 1471 1182080 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 -26,637. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 26,637. GRANDSTAND CLASSIC 97132 77656 19476 7280 7610 1000 10318 TRAILBLAZE CHALLENGE 67944 57579 10365 3787 3089 500 17089 1 43795 24638 19157 2700 3323 0 18939 208871 159873 48998 13767 14022 1500 46346 75635 -26637 1 0 0 WISHES GRANTED 78 94676 555288 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 115 181146 COST/SELLING PRICE X SPECIAL EVENTS 35 8636 COST/SELLING PRICE X OTHER 1 4500 COST/SELLING PRICE X EQUIPMENT 1 3453 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 CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 78 WISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2018. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $814,817. OF THIS AMOUNT, $164,853 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 $164,853 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 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 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.