2018-05-23T10:15:24-05:00 2017-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2016-09-01 222867371 MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND INC MAKE 6173679474 ONE BULFINCH PLACE 2ND FLOOR BOSTON MA 02114 CHARLOTTE A BEATTIE CHIEF EXECUTIVE OFFICER 6173679474 2018-05-23 1 CHRISTINE KAWECKI P00743140 5169187000 2018-05-04 2016 2022-09-23 18:48:47Z CHARLOTTE A BEATTIE ONE BULFINCH PLACE 2ND FLOOR BOSTON MA 02114 7945671 0 X WWW.MASSRI.WISH.ORG X 1983 MA SEE SCHEDULE O. 17 17 29 668 0 0 6883268 6895207 18600 18550 347196 415655 7382 13070 7256446 7342482 3873113 3809111 0 0 1941880 2166361 0 0 670086 950518 881601 6765511 6857073 490935 485409 12212794 13550702 2841328 3071476 9371466 10479226 X SEE SCHEDULE O. 0 0 5128928 3809111 31620 SEE SCHEDULE O. 5128928 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 18 1 1 29 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 MA RI X X CHARLOTTE A BEATTIE 6173679474 ONE BULFINCH PLACE 2ND FLOOR BOSTON MA 02114 ROBERT PAGLIA DIRECTOR/CHAIRPERSON 2.00 X X 0 0 0 JAMES MATTIE DIRECTOR/VICE CHAIRPERSON 2.00 X X 0 0 0 JEAN NOTIS-MCCONARTY DIRECTOR/TREASURER 2.00 X X 0 0 0 ALFRED ROSE DIRECTOR 2.00 X 0 0 0 AMY WARYAS DIRECTOR 2.00 X 0 0 0 ANDREW REES DIRECTOR 2.00 X 0 0 0 BRUCE PLATZMAN DIRECTOR AS OF 9/1/2016 2.00 X 0 0 0 CHERYL WILKINSON DIRECTOR 2.00 X 0 0 0 CHRISTINE FREYERMUTH DIRECTOR AS OF 10/13/2016 2.00 X 0 0 0 DANIEL KRAFT DIRECTOR 2.00 X 0 0 0 JIM FOARD JR DIRECTOR 2.00 X 0 0 0 KEVIN O'CONNELL DIRECTOR 2.00 X 0 0 0 KIM MCCASLIN DIRECTOR 2.00 X 0 0 0 LIZ BRUNNER DIRECTOR 2.00 X 0 0 0 MARC CRISAFULLI DIRECTOR THROUGH 12/8/2016 2.00 X 0 0 0 RICH GOTHAM DIRECTOR 2.00 X 0 0 0 STEVE BARNES DIRECTOR 2.00 X 0 0 0 WILLIAM LOEHNING DIRECTOR 2.00 X 0 0 0 CHARLOTTE A BEATTIE CHIEF EXECUTIVE OFFICER 50.00 X 200246 0 14015 JO-ANNE SPILLANE VP CORP ALLIANCES & EVTS 50.00 X 115751 0 11456 LAURA LETOURNEAU DEVELOPMENT DIRECTOR 50.00 X 110258 0 4270 426255 0 29741 3 0 1 0 0 1467952 5427255 1120353 6895207 WISH ASSIST FEES 900099 18550 18550 18550 277659 277659 294157 156161 137996 137996 137996 443048 1467952 443048 0 0 3980 3980 0 0 REBATES 900099 13070 13070 13070 7342482 31620 0 415655 100000 100000 3709111 3709111 239049 43029 176896 19124 1621595 691737 547813 382045 33211 15993 9703 7515 128562 68138 39944 20480 143944 59339 52371 32234 28762 28762 130985 41626 50868 38491 48259 19624 14106 14529 232385 112807 62222 57356 26006 4964 16892 4150 40038 1013 6121 32904 23200 11393 6486 5321 NATIONAL DUES 222535 175802 24479 22254 REPAIRS AND MAINTENANCE 36576 17727 10725 8124 WISH PERKS 34154 34154 BANK/MERCHANT CARD FEES 28686 14056 7868 6762 30015 8415 2803 18797 6857073 5128928 1058059 670086 X 5404 2702 0 2702 2350375 2592733 107066 103302 575161 630352 46723 78379 255192 115795 131973 139397 8894188 9907259 107308 99280 12212794 13550702 334235 362296 2507093 2709180 2841328 3071476 X 8450831 9511576 866191 913206 54444 54444 9371466 10479226 12212794 13550702 X 485409 622426 -75 X 0 1 X 1 0 X 6107794 5657601 5542208 6883268 6895207 31086078 6107794 5657601 5542208 6883268 6895207 31086078 31086078 196327 280277 289569 209818 277659 1253650 354663 370591 333343 472917 460098 1991612 34331340 60700 0.90550 0.91070 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2012 2013 2014 2015 2016 GROSS FUNDRAISING REVENUE $354,663 $366,768 $317,751 $460,815 $443,048 GROSS GAMING REVENUE - $3,823 $3,410 $4,720 $3,980 OTHER REVENUE - - $12,182 $7,382 $13,070 TOTAL $354,663 $370,591 $333,343 $472,917 $460,098 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7113660 580020 1037847 960631 28762 7742134 7141417 513748 540471 1056347 25629 7113660 7568810 573832 -149640 827654 23931 7141417 7187333 525997 1103904 1226095 22329 7568810 6256455 1042850 604479 697059 19392 7187333 0.88000 0.01000 0.11000 1 0 255192 115795 139397 139397 ACCRUED PENDING WISH COSTS 2668368 DUE TO NATIONAL/OTHER CHAPTERS 40812 2709180 X 7982032 622426 664329 -618443 668312 7313720 28762 28762 7342482 7492640 664329 664329 6828311 28762 28762 6857073 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE FOUNDATION HAS INTERPRETED THE MASSACHUSETTS UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION THE FOUNDATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO PERMANENT ENDOWMENT, (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE FOUNDATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2017 AND 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN NET ASSETS FROM NONOPERATING ACTIVITIES -618,443. GALA 1087723 786951 300772 9910 199190 82459 9213 GOLF EVENTS (3) 485762 383583 102179 13135 50846 35143 2430 625 4 337515 297418 40097 1353 31091 1950 5703 1911000 1467952 443048 24398 50846 265424 86839 15541 443048 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH ST SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 100000 FMV WISH GRANTING 1 0 WISHES GRANTED 409 523959 3185152 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC. 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 EXPENSE, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH BUDGETS ARE REVIEWED BY THE WISH DIRECTOR AND APPROVED BY THE PRESIDENT/CEO. ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) WHICH IS RETAINED BY THE ORGANIZATION. PART III, LINE 1: X X X 0 0 0 0 0 0 0 1 0 CHARLOTTE A BEATTIE CHIEF EXECUTIVE OFFICER 195246 0 5000 0 0 0 0 0 14015 0 214261 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED NON-FIXED BONUSES TO THE CEO, V.P. FOR CORPORATE ALLIANCE & EVENTS, AND THE DEVELOPMENT DIRECTOR. THE BONUSES GIVEN WERE CALCULATED USING A FORMULA BASED ON OVERALL PERFORMANCE OF THE ORGANIZATION IN MEETING ITS VARIOUS STATED GOALS. THE BONUSES WERE AT THE DISCRETION OF THE BOARD. X GIFT/ENT/PARK 177 774861 COST/SELLING PRICE X OTHER 246 119306 COST/SELLING PRICE X THEME PARKS 207 106418 COST/SELLING PRICE X TRANSPORTATION 10 53139 COST/SELLING PRICE X OFFICE FURNITURE 1 37583 COST/SELLING PRICE X PLAYSET/POOL/SPA 17 29046 COST/SELLING PRICE 0 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: THE ORGANIZATION HIRES OUTSIDE AUCTIONEERS TO AUCTION OFF THE ITEMS AT THE GALA AND GOLF OUTINGS. FORM 990, PART I, LINE 1: THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. FORM 990, PART III, LINE 1: THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. OUR ORGANIZATION STRIVES TO REACH EACH ELIGIBLE CHILD IN MASSACHUSETTS AND RHODE ISLAND TO DELIVER HIGH QUALITY WISH EXPERIENCES EXCLUSIVELY TO THE DELIGHT OF THE CHILDREN AND THEIR FAMILIES. WE GRANT THESE WISHES THROUGH AN ORGANIZATION THAT CONSISTENTLY FUNCTIONS AT THE HIGHEST LEVEL AND DOES SO WITH UNQUESTIONED INTEGRITY AND ETHICS. WE DEVELOP THE NECESSARY FINANCIAL RESOURCES AND USE THOSE RESOURCES EFFICIENTLY, AND ENSURE BROAD AWARENESS OF OUR WORK IN OUR COMMUNITY. FORM 990, PART III, LINE 4A: THE FOUNDATION GRANTED 409 WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS THROUGHOUT MASSACHUSETTS AND RHODE ISLAND. THE WISHES FOR THE CURRENT YEAR WERE AS FOLLOWS: 194 WISHES - DISNEY WORLD/DISNEYLAND, 106 WISHES - TRAVEL/CRUISES (DOMESTIC AND INTERNATIONAL), 26 WISHES - CELEBRITY MEETINGS (LOCAL AND TRAVEL), 22 WISHES - SHOPPING SPREES (LOCAL AND TRAVEL), 13 WISHES - PLAYHOUSE/SWIMMING POOL/HOT TUB, 12 WISHES - COMPUTER, 5 WISHES - ROOM REDECORATION, 31 WISHES - ANIMAL, CONSTRUCTION, EDUCATION, I WISH TO BE, MEDICAL EQUIPMENT, MOTORIZED VEHICLE, INSTRUMENT, PARTY, TRAILER/CAMPER, SPORTS COURT, OTHER. THE TOTAL GOAL OF OUR PROGRAM IS TO BRING HOPE, STRENGTH AND JOY INTO THE LIVES OF THESE CHILDREN AND THEIR FAMILIES THROUGH THE WISH PROCESS. TOTAL WISH GRANTING EXPENSE FOR THE FISCAL YEAR WAS $4,420,154. OF THIS AMOUNT, $611,043 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 THAT THE $611,043 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 AND APPROVED BY THE FOUNDATION'S FINANCE STAFF AND CEO. THE RETURN WAS THEN PRESENTED TO THE 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 EXECUTIVE COMMITTEE OF THE BOARD, OFFICERS OF THE BOARD, AND THE CEO ARE CHARGED WITH MONITORING AND ENSURING THAT NO POTENTIAL CONFLICT OF INTEREST EXISTS. EVERY BOARD AND STAFF MEMBER IS REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST AND ETHICS FORM AT THE START OF THEIR SERVICE WITH THE ORGANIZATION. THE CONFLICT OF INTEREST AND ETHICS FORMS ARE SUBSEQUENTLY REVIEWED AND SIGNED ANNUALLY. THIS PROCESS AND THE FORM SERVES AS A REMINDER TO EACH BOARD MEMBER AND STAFF MEMBERS THAT ANY POTENTIAL CONFLICT OF INTEREST MUST BE SHARED WITH THE CEO AND EXECUTIVE COMMITTEE. AT THE TIME THE CONFLICT ARISES THE PROCEDURE FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES BUT IS NOT LIMITED TO THE FOLLOWING (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE EXECUTIVE COMMITTEE, (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, (4) THE TRANSACTION MUST BE APPROVED BY A MAJORITY OF THE EXECUTIVE COMMITTEE AND/OR DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15A PROCESS FOR DETERMINING COMPENSATION OF THE CEO: THE BOARD EXECUTIVE COMMITTEE CONDUCTS AN EVALUATION OF THE CEO'S PERFORMANCE. IN ADDITION, THE EXECUTIVE COMMITTEE CONDUCTS A SURVEY OF THE COMPENSATION OF EXECUTIVES AT COMPARABLY SIZED NON-PROFITS IN THE AREA AS WELL AS IN THE MAKE-A-WISH NETWORK. THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S PERFORMANCE AND DISCUSSES THE RESULTS OF THE COMPENSATION SURVEYS. THEY SHARE THE PERFORMANCE REVIEW WITH THE BOARD OF DIRECTORS AND PRESENT A RECOMMENDATION TO THE BOARD OF DIRECTORS OF ANY COMPENSATION CHANGES. THE BOARD OF DIRECTORS DISCUSSES THE PERFORMANCE EVALUATION AND VOTES TO APPROVE THE EVALUATION AND COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE COMMITTEES WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE SALARY INCREASE WITH THE PERSON (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED), (2) A LIST OF MEMBERS PRESENT DURING THE DISCUSSION ON THE TRANSACTION (AND HOW THE MEMBERS VOTED WHEN IT WAS APPROVED), AND (3) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE. KEY DELIBERATIONS OF THE COMMITTEE ARE ALSO DOCUMENTED IN MINUTES WHICH WERE APPROVED. FORM 990, PART VI, SECTION B, LINE 15B: PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION: THE CEO RECOMMENDS THE COMPENSATION POOL AND THE BOARD APPROVES IT DURING THE BUDGET PROCESS BEFORE THE START OF THE FISCAL YEAR. THE CEO USES THIS INFORMATION AS WELL AS INFORMATION ASCERTAINED FROM A SURVEY OF THE COMPENSATION OF KEY EMPLOYEES AT COMPARABLY SIZED NON-PROFIT ORGANIZATIONS TO DETERMINE THE APPROPRIATE RANGE FOR EACH KEY POSITION. DETERMINATION OF ANY COMPENSATION INCREASE IS BASED ON INFORMATION GAINED FROM THE SURVEY, THE PRE-DETERMINED BUDGET AS WELL AS PERFORMANCE OF THE EMPLOYEE. 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. IN ADDITION, THE ENTITY'S FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -75.