2018-06-25T16:19:01-05:00 2017-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2016-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIRE INC MAKE 6036239474 814 ELM STREET NO 300 MANCHESTER NH 031010000 JEANINE TANNER O'DONNELL BOARD CHAIR 6036239474 2018-06-25 1 CHRISTINE KAWECKI P00743140 5169187000 2018-06-25 2016 2022-09-23 18:48:47Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE P BARON 814 ELM STREET NO 300 MANCHESTER NH 031010000 2112428 0 X WWW.NH.WISH.ORG X 1986 NH SEE SCHEDULE O. 14 14 10 250 0 0 1902749 1927965 1200 600 51763 56126 7626 8191 1963338 1992882 1205908 1098649 0 0 554818 595987 0 0 229885 346935 342471 2107661 2037107 -144323 -44225 2137085 2210726 722521 781678 1414564 1429048 X THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 1750184 1098649 8791 SEE SCHEDULE O. 1750184 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 5 0 1 10 1 0 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 1 0 NH X X BRIAN ROY TREASURER 6036239474 814 ELM STREET SUITE 300 MANCHESTER NH 03101 JEANINE TANNER O'DONNELL CHAIRPERSON AS OF 9/1/16 6.00 X X 0 0 0 DAWN CHAMBERS VICE CHAIR AS OF 9/1/16 4.00 X X 0 0 0 BRIAN ROY TREASURER 3.00 X X 0 0 0 MICHAEL GIBEAULT SECRETARY AS OF 9/1/16 3.00 X X 0 0 0 MICHAEL BERNERT PAST CHAIR 2.00 X 0 0 0 ADAM GIANUNZIO DIRECTOR AS OF 11/15/16 2.00 X 0 0 0 CHRISTOPHER THOMPSON DIRECTOR 2.00 X 0 0 0 CHRIS REAP DIRECTOR 2.00 X 0 0 0 CHRIS PASCUCCI DIRECTOR AS OF 9/1/16 2.00 X 0 0 0 EDWARD SMITH DIRECTOR 2.00 X 0 0 0 JOHN PATTI DIRECTOR 2.00 X 0 0 0 JOSH SOLLOWAY DIRECTOR 2.00 X 0 0 0 MATT KOEHLER DIRECTOR AS OF 9/1/16 2.00 X 0 0 0 RICH SPARKS DIRECTOR 2.00 X 0 0 0 JULIE BARON PRESIDENT & CEO 55.00 X 109110 0 19263 109110 0 19263 1 0 0 0 0 33266 126249 1768450 215139 1927965 WISH ASSIST FEES 900099 600 600 600 56126 56126 119546 119546 0 0 0 0 126249 0 0 0 REBATES 900099 8191 8191 8191 1992882 8791 0 56126 1098649 1098649 142624 121644 8172 12808 344397 244674 22581 77142 20350 13803 1653 4894 50224 32447 4733 13044 38392 28192 2485 7715 4249 2455 1200 594 2540 2540 19231 12782 771 5678 18841 7670 451 10720 40661 31163 1986 7512 41042 26397 918 13727 69094 31464 598 37032 5163 3963 251 949 NATIONAL DUES 73986 58449 8138 7399 PRINTING, PUBS AND SUBS 11385 1405 623 9357 REPAIRS AND MAINTENANCE 9638 7423 463 1752 MISCELLANEOUS EXPENSE 9374 127 8 9239 37267 24937 2007 10323 2037107 1750184 57038 229885 197889 124718 440068 503039 469352 419110 38770 29284 50235 41045 11594 9190 962696 1078741 16716 46644 2137085 2210726 65816 55016 656705 726662 722521 781678 X 942711 992237 471853 436811 1414564 1429048 2137085 2210726 X -44225 58047 662 X 0 1 X 1 0 X 1920328 2201660 1793136 1902749 1927965 9745838 1920328 2201660 1793136 1902749 1927965 9745838 247453 9498385 22740 36069 48309 51763 56126 215007 1620 5945 7626 8191 23382 9984227 2325 0.95130 0.95340 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2012 2013 2014 2015 2016 OTHER REVENUE $1,620 - $5,945 $7,626 $8,191 TOTAL $1,620 - $5,945 $7,626 $8,191 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 471853 317263 662 352967 436811 355872 354699 234 238952 471853 771134 174993 -627 589628 355872 365059 597281 0 191206 771134 81757 358968 0 75666 365059 0.00000 0.00000 1.00000 0 0 50235 41045 9190 9190 ACCRUED PENDING WISH COST 712650 DUE TO NATIONAL/OTHER CHAPTERS 13197 CAPITAL LEASE OBLIGATION 555 DEFERRED RENT 260 726662 X 2346902 58047 295973 354020 1992882 0 1992882 2332418 295973 -662 295311 2037107 0 2037107 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, 2017 AND 2016. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -662. RAFTING FOR WISHES 126249 126249 126249 126249 1 0 0 WISHES GRANTED 82 896595 202054 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 GKTW 46 153945 COST/SELLING PRICE X AIRFARE 10 24727 COST/SELLING PRICE X POOL/SPA 3 10958 COST/SELLING PRICE X MISC. ITEMS 6 10833 COST/SELLING PRICE X VOLUNTEER/STAFF RECOGNITION 14 5156 COST/SELLING PRICE X ENHANCEMENTS 18 2778 COST/SELLING PRICE X EQUIPMENT LEASE/REPAIR/MAINT. 3 2435 COST/SELLING PRICE X EXCURSIONS 2 1557 COST/SELLING PRICE X ELECTRONICS 3 1465 COST/SELLING PRICE X ROOM MAKE-OVER 3 555 COST/SELLING PRICE X WISH PARTY 1 293 COST/SELLING PRICE X VEHICLE REFURBISH 1 200 COST/SELLING PRICE X MEALS 1 148 COST/SELLING PRICE X MISCELLANEOUS 1 89 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 8/31/2017, THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 82 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $1,297,067. OF THIS AMOUNT, $198,418 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 $198,418 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 15 FOR 2016 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 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 662.