2019-07-01T17:39:52-05:00 2018-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2017-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 2129579474 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 THOMAS FLAHERTY CFO 2129579474 2019-06-28 1 CHRISTINE KAWECKI P00743140 5169187000 2019-06-27 167.219.88.221 2019-07-01 16:21:11 ED P 4869E5F49B9973F149F13A18DEB0F85868CD0247 CD71869BFC494223FABD92E93AB0669CE7B22062 2017 2019-02-21 02:37:17Z X THOMAS FLAHERTY 500 5TH AVENUE NO 2900 NEW YORK NY 101102999 21806218 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 21 21 62 1475 -48623 -38890 11865990 13215800 77625 62600 411894 622854 0 63 12355509 13901317 6395217 8832884 0 0 4952941 5083539 0 0 1928930 2184283 2702638 13532441 16619061 -1176932 -2717744 19961085 19512927 6558397 8544786 13402688 10968141 X THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 12979748 8832884 62663 SEE SCHEDULE O. 12979748 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 1 62 1 1 1 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 NY X X THOMAS FLAHERTY 2129579474 500 5TH AVENUE NEW YORK NY 101102999 BRET LEAS CHAIRMAN 3.00 X X 0 0 0 MICHAEL DELANEY VICE CHAIR 3.00 X X 0 0 0 STEVEN BURNS TREASURER 3.00 X X 0 0 0 ANNE SCHNITZER SECRETARY 3.00 X X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 E RANDALL CLOUSER DIRECTOR 1.00 X 0 0 0 GARVIS TOLER III DIRECTOR 1.00 X 0 0 0 IVAN TABACK DIRECTOR 1.00 X 0 0 0 JACLYN COHEN DIRECTOR 1.00 X 0 0 0 JAMES GALOWSKI DIRECTOR 1.00 X 0 0 0 JONATHAN D POLKES DIRECTOR 1.00 X 0 0 0 JONATHAN POLKES DIRECTOR 1.00 X 0 0 0 JULIA BUNYATOV GODDARD DIRECTOR 1.00 X 0 0 0 MICHAEL RUSSO DIRECTOR 1.00 X 0 0 0 PAULETTE MULLINGS BRADNOCK DIRECTOR 1.00 X 0 0 0 SARAH PONTIUS DIRECTOR 1.00 X 0 0 0 SCOTT SCHILLER DIRECTOR 1.00 X 0 0 0 STEPHANIE ALGER DIRECTOR 1.00 X 0 0 0 STEPHEN THOMAS DIRECTOR 1.00 X 0 0 0 STEVEN SLADKUS DIRECTOR THROUGH 12/28/17 1.00 X 0 0 0 SUSAN SCHERR DIRECTOR 1.00 X 0 0 0 TY WILLIAMS DIRECTOR THROUGH 1/11/18 1.00 X 0 0 0 WILLIAM BRILLIANT DIRECTOR 1.00 X 0 0 0 PATRICIA CLEMENCY CEO THROUGH 12/31/17 35.00 X 111973 0 1008 PHILIP LUSSIER PRESIDENT & CEO 35.00 X 379423 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 35.00 X 247556 0 16479 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 35.00 X 174061 0 22065 GINA FLORESCU CHIEF MARKETING OFFICER 35.00 X 149482 0 9889 ROSEMARY CONDER CHIEF DEVELOPMENT OFFICER 35.00 X 72831 0 0 JOYCE MULCAHY SR. DIR. FUNDRAISING -11/10/17 35.00 X 118105 0 7516 JULIA MASUCCI DIRECTOR OF ANNUAL CAMPAIGN 35.00 X 101024 0 13867 ANIKA DAUGHTRY SENIOR DIRECTOR, WISH GRANTING 35.00 X 111344 0 0 ELIZABETH SPIEGEL FORMER CHIEF DEV. OFF. THRU 3/31/17 35.00 X 154658 0 2472 1620457 0 73296 9 1 1 0 0 2384224 10831576 2551929 13215800 WISH ASSIST FEES 900099 62600 62600 62600 326330 -48623 374953 7586116 7289592 296524 296524 296524 615309 2384224 615309 0 REBATE 900099 63 63 63 13901317 62663 -48623 671477 156994 156994 8675890 8675890 1319739 487028 515482 317229 3058674 1690147 490225 878302 68038 20732 26828 20478 345681 226965 41855 76861 291407 147988 59680 83739 5000 5000 0 0 70363 0 70363 0 156564 57122 17060 82382 50737 24076 18893 7768 214124 121536 37373 55215 148609 90839 30309 27461 650891 398744 111765 140382 122485 26780 36172 59533 34256 13911 11037 9308 65596 41325 11320 12951 29395 17902 6014 5479 NATIONAL DUES 545744 431138 49117 65489 BAD DEBT EXPENSE 376764 298996 33085 44683 BANK & CREDIT CARD FEES 110099 0 110099 0 ALL OTHER EXPENSES 71485 20943 19386 31156 50526 25692 14320 10514 16619061 12979748 1710383 1928930 631802 208134 2779054 4329287 62864 125592 795410 176740 129632 618670 15926032 13893435 431701 337809 19961085 19512927 978705 914422 5579692 7630364 6558397 8544786 X 5782053 2590048 4044986 4801419 3575649 3576674 13402688 10968141 19961085 19512927 -2717744 283197 0 X 0 1 X 1 0 X 9822625 8893327 10370806 11865990 13215800 54168548 9822625 8893327 10370806 11865990 13215800 54168548 1500772 52667776 436464 270457 535708 292411 326330 1861370 0 205253 0 0 0 205253 383980 624542 667771 546546 615309 2838148 59073319 336487 0.89160 0.88500 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2013 2014 2015 2016 2017 GROSS FUNDRAISING REVENUE $383,980 $624,542 $667,771 $546,546 $615,309 TOTAL $383,980 $624,542 $667,771 $546,546 $615,309 9046180 89571 585903 413929 9307725 8329866 128776 587538 0 9046180 8005802 73650 250414 0 8329866 10606985 243581 -34359 2810405 8005802 9112935 808784 901305 216039 10606985 0.45000 0.38000 0.17000 0 0 494249 98748 395501 301161 77992 223169 618670 DUE TO CHAPTERS/NATIONAL 91679 OTHER LIABILITIES 228947 ACCRUED PENDING WISH COSTS - CASH 5734362 ACCRUED PENDING WISH COSTS - IN-KIND 1080041 DEFERRED RENT 204589 CASH OVERDRAFT 290746 7630364 X 15496416 283197 1382265 1665462 13830954 70363 70363 13901317 17930963 1382265 1382265 16548698 70363 70363 16619061 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS RESTRICTED TO GRANTING WISHES, THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR MARKET VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED TO BE USED TOWARDS THE DIRECT COST OF GRANTING WISHES. IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 5% ANNUALLY. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURNS. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AS OF AUGUST 31, 2018. METRO NEW YORK GALA 1831780 1485545 346235 346235 BUFFALO GALA 372835 307175 65660 65660 3 794918 591504 203414 203414 2999533 2384224 615309 615309 615309 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 156994 GRANT WISHES 1 0 WISHES GRANTED 731 1152251 7523639 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE MAKE-A-WISH FOUNDATION OF AMERICA HAS AN ASSISTANCE FUND DESIGNATED TO HELP CHAPTERS THAT ARE IN NEED OF FUNDS TO GRANT WISHES IN THEIR REGION. THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK DONATED $156,994 TO THIS FUND AND HELPED GRANT WISHES FOR CHILDREN THAT MIGHT NOT HAVE BEEN ABLE TO RECEIVE WISHES DUE TO A LACK OF FUNDING IN THE REGION IN WHICH THEY RESIDE. THE CHAPTERS RECEIVING EACH GRANT ARE REQUIRED TO MAINTAIN COPIES OF RECEIPTS FOR ALL EXPENSES INCURRED IN GRANTING THOSE WISHES. MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK 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/CEO. ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION (I.E. INVOICES) WHICH IS RETAINED BY THE CHAPTER. X X X 1 0 0 0 0 0 0 1 0 PHILIP LUSSIER PRESIDENT & CEO 289040 0 90383 0 0 0 0 0 0 0 379423 0 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 206702 0 40854 0 0 0 8239 0 8240 0 264035 0 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 143889 0 30172 0 0 0 6088 0 15977 0 196126 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER 123082 0 26400 0 0 0 0 0 9889 0 159371 0 0 0 ELIZABETH SPIEGEL FORMER CHIEF DEV. OFF. THRU 3/31/17 55961 0 0 0 98697 0 0 0 2472 0 157130 0 0 0 PART I, LINE 4A IN 2017, ELIZABETH SPIEGEL AND JOYCE MULCAHY RECEIVED A SEVERANCE PAYMENT OF $98,697 AND $23,549 RESPECTIVELY. PART I, LINE 7 THE CEO, COO, CDO, CMO AND CFO RECEIVED BONUS PAYMENTS BASED ON A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR FOR ALL EMPLOYEES. X TICKETS/WISH 1550 2551929 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 METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE CRITICAL ILLNESSES QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION HAS GRANTED 731 WISHES TO CHILDREN DURING FISCAL YEAR END AUGUST 31, 2018. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $10,058,155 OF THIS AMOUNT, $1,382,265 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 $1,382,265 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN ADDITION, THE FOUNDATION PROVIDED $156,994 TO THE MAKE-A-WISH FOUNDATION OF AMERICA TO ASSIST OTHER CHAPTERS IN GRANTING WISHES AND PROGRAM RESEARCH. 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 AND APPROVED BY THE FOUNDATION'S CFO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE BOARD AND AUDIT COMMITTEE FOR THEIR REVIEW. 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 CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CHIEF EXECUTIVE OFFICER 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 15 FOR 2017 COMPENSATION, THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD, 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 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 EXECUTIVE COMMITTEE. 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.