2017-07-14T14:24:19-05:00 2016-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2015-09-01 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 2017-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2017-07-13 2015 2021-01-29 14:40:06Z THOMAS FLAHERTY 1111 MARCUS AVENUE NO LL22 LAKE SUCCESS NY 11042 13803628 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 17 17 59 1195 -208702 -208702 8893327 10370806 71200 63262 617973 53273 0 0 9582500 10487341 7787282 5611159 0 0 3972997 4482910 0 0 1794162 2204912 2414753 13965191 12508822 -4382691 -2021481 23427539 21384156 7807518 7344884 15620021 14039272 X THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORKGRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 8987121 5611159 63262 SEE SCHEDULE O. 8987121 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 13 0 1 59 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 1 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 AS OF 9/21/15 3.00 X X 0 0 0 MICHAEL SENTER CHAIRMAN THRU 9/21/15 3.00 X X 0 0 0 JOHN STEWART CHAIRMAN ELECT THRU 9/21/2015 1.00 X X 0 0 0 BRAD COOPER CHAIRMAN EMERITUS THRU 9/21/15 1.00 X X 0 0 0 MICHAEL DELANEY VICE CHAIRMAN 2.00 X X 0 0 0 MARIE ARRIGO TREASURER/SECRETARY 3.00 X X 0 0 0 ANTHONY HABIB DIRECTOR THRU 9/21/2015 1.00 X 0 0 0 BARRY WOLF DIRECTOR 1.00 X 0 0 0 BRET LEAS DIRECTOR 1.00 X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 CATE KHAN DIRECTOR 1.00 X 0 0 0 E RANDALL CLOUSER DIRECTOR THRU 9/21/15 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 JULIE BAUER DIRECTOR 1.00 X 0 0 0 PAULETTE MULLINGS BRADNOCK DIRECTOR 1.00 X 0 0 0 REBECCA SHAGHALIAN DIRECTOR 1.00 X 0 0 0 ROBERT MOORE DIRECTOR THRU 9/21/2015 1.00 X 0 0 0 SCOTT SCHILLER DIRECTOR 1.00 X 0 0 0 SEAN GALLAGHER DIRECTOR THRU 10/7/2015 1.00 X 0 0 0 STEVEN BURNS DIRECTOR 1.00 X 0 0 0 STEVEN SLADKUS DIRECTOR 1.00 X 0 0 0 TY WILLIAMS DIRECTOR 1.00 X 0 0 0 PATRICIA CLEMENCY PRESIDENT & CEO 35.00 X 229564 0 43642 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 35.00 X 137935 0 21570 ELIZABETH SPIEGEL CHIEF DEVELOPMENT OFFICER 35.00 X 119053 0 16331 PAMELA MASTROTA CHIEF OPERATING OFFICER 35.00 X 219857 0 10714 GAIL MONACO SENIOR DIRECTOR 35.00 X 111930 0 22994 CATHRYN ATRIA FORMER SENIOR DIR 35.00 X 117409 0 0 935748 0 115251 6 1 1 0 0 2445947 7924859 1397715 10370806 WISH ASSIST FEES 900099 63262 63262 63262 327006 -208702 535708 2374783 2648516 -273733 -273733 -273733 667771 2445947 667771 0 0 10487341 63262 -208702 261975 25000 25000 5586159 5586159 706410 219140 292830 194440 2865299 1484527 469986 910786 92512 31274 37575 23663 573829 306523 103912 163394 244860 118241 48852 77767 2626 1008 1293 325 54725 54725 371313 60352 262511 48450 209434 91572 37676 80186 66868 44973 10645 11250 388730 243754 67499 77477 136648 65572 35221 35855 133006 69184 25219 38603 60132 34368 12443 13321 31348 18677 7883 4788 NATIONAL DUES 426377 336838 42814 46725 BAD DEBT EXPENSE 210032 135780 41344 32908 REPAIRS AND MAINTENANCE 159861 101404 30902 27555 BANK CHARGES AND CREDIT 92801 92801 70852 12775 51408 6669 12508822 8987121 1727539 1794162 1141975 1781864 2884 14234 7530437 5777850 50166 16889 483562 396294 112474 87268 14146516 13317670 443087 388381 23427539 21384156 888530 1087080 6918988 6257804 7807518 7344884 X 3826798 4250729 8218124 6212894 3575099 3575649 15620021 14039272 23427539 21384156 -2021481 440732 0 X 0 1 X 1 0 X 10400794 10069629 9822625 8893327 10370806 49557181 10400794 10069629 9822625 8893327 10370806 49557181 49557181 289464 254071 436464 65204 535708 1580911 205253 205253 620290 645277 383980 624542 667771 2941860 54285205 323045 0.91290 0.92650 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2011 2012 2013 2014 2015 GROSS FUNDRAISING INCOME $620,290 $645,277 $383,980 $624,542 $667,771 TOTAL $620,290 $645,277 $383,980 $624,542 $667,771 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8005802 73650 250414 8329866 10606985 243581 -34359 2810405 8005802 9112935 808784 901305 216039 10606985 8256530 581741 477775 203111 9112935 6870021 1166305 412628 192424 8256530 0.46220 0.42930 0.10850 0 0 89207 77763 11444 394355 318531 75824 87268 DUE TO CHAPTERS/NATIONAL 132872 ACCRUED PENDING WISH COSTS 6014110 OTHER LIABILITIES 110822 6257804 X 12212163 440732 1284090 1724822 10487341 0 10487341 13792912 1284090 1284090 12508822 0 12508822 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 PAIR 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 SUCH UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2016 AND 2015. GALA 1656917 1211179 445738 445738 WINE AUCTION 801392 629968 171424 171424 6 655409 604800 50609 50609 3113718 2445947 667771 667771 667771 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 NORTH 24TH ST PHOENIX AZ 85016 860481942 501(C)(3) 25000 0 GRANT WISHES 1 0 WISHES GRANTED 651 1054544 4531615 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 $25,000 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. X 1 1 X X X 1 0 0 0 0 0 0 1 0 PATRICIA CLEMENCY PRESIDENT & CEO 195187 0 34377 0 0 0 18000 0 25642 0 273206 0 273827 0 THOMAS FLAHERTY CHIEF FINANCIAL OFFICER 135091 0 2844 0 0 0 0 0 21570 0 159505 0 159852 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 195163 0 24694 0 0 0 0 0 10714 0 230571 0 175334 0 CATHRYN ATRIA FORMER SENIOR DIR 64909 0 0 0 52500 0 0 0 0 0 117409 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED SOCIAL CLUB DUES IN 2015 FOR THE CEO TO HOLD BUSINESS MEETINGS AND THOSE DUES WERE NOT INCUDED AS TAXABLE COMPENSATION. PART I, LINE 4A CATHRYN ATRIA RECEIVED A SEVERANCE PAYMENT IN 2015 IN THE AMOUNT OF $52,500. PART I, LINE 7 THE CEO, COO 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 1691 1397715 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER PRESENTED WAS DETERMINED BASED ON BOTH THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF CONTRIBUTORS. FORM 990, PART I, LINE 1: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 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 651 WISHES TO CHILDREN DURING FISCAL YEAR END AUGUST 31, 2016. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $6,870,249. OF THIS AMOUNT, $1,284,090 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 $1,284,090 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN ADDITION THE FOUNDATION PROVIDED $25,000 TO THE MAKE-A-WISH FOUNDATION OF AMERICA TO ASSIST OTHER CHAPTERS IN GRANTING WISHES. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED TO HAVE A MINIMUM OF 15 VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE DRAFT RETURN PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S CFO. THE RETURN WAS THEN PRESENTED TO THE EXECUTIVE BOARD AND AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FINAL RETURN 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 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 2015 COMPENSATION, THE 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 SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO IN CONSULTATION WITH THE EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE EXECUTIVE COMMITTEE-APPROVED SALARY BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH 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 FOUNDATION POSTS ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND FORM 990 ON ITS WEB SITE AND ALSO MAKES SUCH DOCUMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST.