2018-07-12T15:08:29-05:00 2017-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2016-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 5169446212 1111 MARCUS AVENUE NO LL22 LAKE SUCCESS NY 11042 THOMAS FLAHERTY CFO 5169446212 2018-07-12 1 CHRISTINE KAWECKI P00743140 5169187000 2018-07-12 2016 2022-09-23 18:48:47Z THOMAS FLAHERTY 1111 MARCUS AVENUE NO LL22 LAKE SUCCESS NY 11042 14747524 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 19 19 65 1242 -20335 -20585 10370806 11865990 63262 77625 53273 411894 0 0 10487341 12355509 5611159 6395217 0 0 4482910 4952941 0 0 1744970 2414753 2184283 12508822 13532441 -2021481 -1176932 21384156 19961085 7344884 6558397 14039272 13402688 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 9779054 6395217 77625 SEE SCHEDULE O. 9779054 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 11 0 1 65 1 1 1 0 0 0 0 1 1 0 0 0 0 X 19 19 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 5169446212 1111 MARCUS AVE SUITE LL22 LAKE SUCCESS NY 11042 SARI CHANG CHAIRWOMAN 3.00 X X 0 0 0 BRET LEAS CHAIRMAN ELECT 3.00 X X 0 0 0 MICHAEL DELANEY VICE CHAIRMAN 2.00 X X 0 0 0 MARIE ARRIGO 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 CATE KHAN DIRECTOR THROUGH 5/8/17 1.00 X 0 0 0 GARVIS TOLER DIRECTOR 1.00 X 0 0 0 IVAN TABACK DIRECTOR 1.00 X 0 0 0 JOEL HARPER DIRECTOR 1.00 X 0 0 0 JONATHAN POLKES DIRECTOR 1.00 X 0 0 0 JULIA GODDARD DIRECTOR 1.00 X 0 0 0 PAULETTE MULLINGS BRADNOCK DIRECTOR 1.00 X 0 0 0 RANDALL E CLOUSER 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 STEVEN BURNS DIRECTOR 1.00 X 0 0 0 STEVEN SLADKUS DIRECTOR 1.00 X 0 0 0 SUSAN SCHERR DIRECTOR 1.00 X 0 0 0 TY WILLIAMS DIRECTOR 1.00 X 0 0 0 PATRICIA CLEMENCY PRESIDENT & CEO THROUGH 12/31/16 35.00 X 267957 0 14494 PHILLIP LUSSIER PRESIDENT & CEO FROM 10/10/16 35.00 X 61346 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 35.00 X 251963 0 7637 ELIZABETH SPIEGEL CHIEF DEV. OFF. THROUGH 3/31/17 35.00 X 220288 0 9880 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 35.00 X 163998 0 15773 GINA FLORESCU CHEIF MARKETING OFFICER 35.00 X 124347 0 0 GAIL MONACO SENIOR DIRECTOR, PHILANTHROPY 35.00 X 151003 0 11453 ANIKA DAUGHTRY SENIOR DIRECTOR, PROGRAM SERVICES 35.00 X 105304 0 0 KIM ST BERNARD SENIOR DIRECTOR, VOLUNTEER RESOURCES 35.00 X 102608 0 0 1448814 0 59237 8 0 1 0 0 2140759 9725231 1189440 11865990 WISH ASSIST FEES 900099 77625 77625 77625 292411 -20335 312746 1964952 1845469 119483 119483 119483 546546 2140759 546546 0 0 12355509 77625 -20335 432229 118931 118931 6276286 6276286 1575852 636319 431637 507896 2516772 1267762 864428 384582 161100 66660 47389 47051 446383 224990 121671 99722 252834 122624 80877 49333 525 525 61663 61663 267381 89328 57523 120530 178109 84775 67703 25631 55146 34250 11965 8931 386261 237268 83705 65288 161153 63587 47279 50287 91845 47298 27632 16915 54165 33317 10430 10418 29560 17145 5231 7184 NATIONAL DUES 425801 336383 51096 38322 BAD DEBT EXPENSE 214795 860 342 213593 REPAIRS & MAINTENANCE 149846 93258 29069 27519 BANK/MERCHANT CARD FEES 82059 21278 6268 54513 25974 6735 1984 17255 13532441 9779054 2008417 1744970 1781864 631802 14234 0 5777850 2779054 16889 62864 580091 450459 87268 129632 13317670 15926032 388381 431701 21384156 19961085 1087080 978705 6257804 5579692 7344884 6558397 X 4250729 5782053 6212894 4044986 3575649 3575649 14039272 13402688 21384156 19961085 -1176932 540348 0 X 0 1 X 1 0 X 10069629 9822625 8893327 10370806 11865990 51022377 10069629 9822625 8893327 10370806 11865990 51022377 1564541 49457836 254071 436464 270457 535708 292411 1789111 205253 205253 645277 383980 624542 667771 546546 2868116 55884857 334787 0.88500 0.91290 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2012 2013 2014 2015 2016 GROSS FUNDRAISING REVENUE $645,277 $383,980 $624,542 $667,771 $546,546 TOTAL $645,277 $383,980 $624,542 $667,771 $546,546 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8329866 128776 587538 0 9046180 8005802 73650 250414 0 8329866 10606985 243581 -34359 2810405 8005802 9112935 808784 901305 216039 10606985 8256530 581741 477775 203111 9112935 0.46880 0.39530 0.13590 0 0 130430 89362 41068 449661 361097 88564 129632 DUE TO CHAPTERS/NATIONAL 118193 OTHER LIABILITIES 107510 ACCRUED PENDING WISH COSTS - CASH 3358228 ACCRUED PENDING WISH COSTS - IN-KINDS 1995761 5579692 X 14288095 540348 1453901 1994249 12293846 61663 61663 12355509 14924679 1453901 1453901 13470778 61663 61663 13532441 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 RETURN. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AS OF AUGUST 31, 2017 OR 2016. METRO NY GALA 1567548 1253396 314152 314152 TOAST FOR WISHES 344918 271017 73901 53470 5 774839 616346 158493 178924 2687305 2140759 546546 546546 546546 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH ST SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 118931 FMV GRANT WISHES 1 0 WISHES GRANTED 719 1264228 5012058 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 $118,931 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 1 1 X X X 1 0 0 0 0 0 0 1 0 PATRICIA CLEMENCY PRESIDENT & CEO THROUGH 12/31/16 218415 0 49542 0 0 0 8170 0 6324 0 282451 0 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 224198 0 27765 0 0 0 7637 0 0 0 259600 0 0 0 ELIZABETH SPIEGEL CHIEF DEV. OFF. THROUGH 3/31/17 193458 0 26830 0 0 0 0 0 9880 0 230168 0 0 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 153745 0 10253 0 0 0 5893 0 9880 0 179771 0 0 0 GAIL MONACO SENIOR DIRECTOR, PHILANTHROPY 142215 0 8788 0 0 0 5129 0 6324 0 162456 0 0 0 PART I, LINE 1: THE CHAPTER PROVIDES ACCESS TO A HEALTH CLUB FOR ALL EMPLOYEES AS PART OF ITS BENEFITS PACKAGE. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. 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 RELATED ITEMS 1550 1189440 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 A LIFE THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION HAS GRANTED 719 WISHES TO CHILDREN DURING FISCAL YEAR END AUGUST 31, 2017. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $7,730,187. OF THIS AMOUNT, $1,334,970 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 $1,334,970 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN ADDITION, THE FOUNDATION PROVIDED $118,931 TO THE MAKE-A-WISH FOUNDATION OF AMERICA TO ASSIST OTHER CHAPTERS IN GRANTING WISHES. 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 2016 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.