2017-06-01T17:22:40-05:00 2016-08-31 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2015-09-01 860726985 MAKE-A-WISH FOUNDATION INTERNATIONAL MAKE 6022309900 4742 N 24TH STREET NO 400 PHOENIX AZ 85016 JON STETTNER PRESIDENT AND CEO 6022309900 2017-05-30 1 STEPHEN E LIVINGSTON CPA P00317845 6022662248 2015 2021-01-29 14:40:06Z JON STETTNER 4742 N 24TH STREET NO 400 PHOENIX AZ 85016 7355327 0 X WWW.WORLDWISH.ORG X 1993 AZ THE MAKE-A-WISH FOUNDATION'S MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 12 12 19 20 0 0 2936478 5890127 566970 1306465 22417 28306 0 0 3525865 7224898 1515120 3764992 0 0 1025221 1738357 0 0 617381 899885 1556733 3440226 7060082 85639 164816 3761672 4566194 1213606 1833079 2548066 2733115 THE MAKE-A-WISH FOUNDATION'S MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS AND TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 5809929 3764992 1306465 THE FOUNDATION PROVIDES FINANCIAL AND MANAGERIAL ASSISTANCE TO ITS AFFILIATED ORGANIZATIONS THROUGHOUT THE WORLD IN NEARLY 50 COUNTRIES. THE ASSISTANCE PROVIDED IS INTENDED TO ENHANCE THE AFFILIATES' ABILITY TO INCREASE OPPORTUNITIES TO SATISFY THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. FOR THE TWELFTH CONSECUTIVE YEAR, THE FOUNDATION HAS RECEIVED 4 OUT OF 4 STARS FROM CHARITY NAVIGATOR, AMERICA'S LARGEST INDEPENDENT EVALUATOR OF CHARITIES, FOR ITS ABILITY TO EFFICIENTLY GROW AND MANAGE ITS FINANCES IN THE MOST FISCALLY REPOSONSIBLE WAY. THIS IS THE HIGHEST POSSIBLE RATING CHARITY NAVIGATOR GIVES TO CHARITIES, AND JUST 1% OF CHARITIES ARE GIVEN THIS RATING FOR TWELVE CONSECUTIVE YEARS. 5809929 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 19 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AZ X X X PETER FINLEY 6022309900 4742 N 24TH ST SUITE 400 PHOENIX AZ 85016 PETER ECONOMIDES BOARD CHAIR 2.00 X X 0 0 0 JEAN RAAZI BOARD VICE CHAIR 2.00 X X 0 0 0 DAVE STINTON BOARD TREASURER 2.00 X X 0 0 0 GILLI SINCLAIR BOARD SECRETARY 2.00 X X 0 0 0 MARK ADAMS DIRECTOR 2.00 X 0 0 0 AJAY HINDUJA DIRECTOR 2.00 X 0 0 0 GRAHAM FREEMAN DIRECTOR 2.00 X 0 0 0 SI PARK DIRECTOR 2.00 X 0 0 0 LUCIANO MANZO DIRECTOR 2.00 X 0 0 0 MARKOS TAMBAKERAS DIRECTOR 2.00 X 0 0 0 CAROLE HAKKO DIRECTOR 2.00 X 0 0 0 JON ROSS DIRECTOR 2.00 X 0 0 0 JON STETTNER PRESIDENT & CEO 45.00 X 215253 0 20858 PETER FINLEY VICE PRESIDENT & COO 45.00 X 151050 0 17732 366303 0 38590 2 0 1 0 0 5890127 1027985 5890127 AFFILIATE ASSESSMENTS 561000 1306465 1306465 1306465 14598 14598 144137 130429 13708 13708 13708 7224898 1306465 0 28306 78720 78720 3686272 3686272 404893 277707 98853 28333 1137310 605868 306573 224869 27194 13826 7632 5736 74944 31258 24805 18881 94016 48655 27276 18085 25919 8077 17842 8392 8392 353598 196946 20435 136217 74317 35451 9702 29164 98408 53140 26570 18698 178527 80479 23817 74231 133596 72142 36071 25383 10789 5826 2913 2050 TRAINING 492274 477447 3887 10940 DUES & SUBSCRIPTIONS 149781 121304 9598 18879 MISCELLANEOUS 31132 16811 8406 5915 7060082 5809929 632772 617381 1725907 638652 4473 9058 686867 1082728 22020 18511 78817 83012 1103936 194058 199234 909878 785035 832008 259319 992347 3761672 4566194 195223 172340 110670 6000 907713 1654739 1213606 1833079 X 1767542 1610092 780524 1123023 2548066 2733115 3761672 4566194 164816 20233 0 X X 0 1 X 1 0 X 3914958 4374682 5039170 8490077 5890127 27709014 3914958 4374682 5039170 8490077 5890127 27709014 5491187 22217827 35970 31203 51268 67459 14598 200498 27909512 4302002 0.79610 0.84610 X PART II, SECTION A & B, COLUMN D: THE COLUMN (D) AMOUNTS FOR THE 2014 TAX YEAR INCLUDE THE FULL 2014 CALENDAR YEAR AS WELL AS A SHORT TAX PERIOD DUE TO AN ACCOUNTING PERIOD CHANGE. THE AMOUNTS REPORTED INCLUDE THE PERIOD JANUARY 1, 2014 THROUGH AUGUST 31, 2015. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1103936 194058 909878 909878 DUE FROM AFFILIATES 992347 992347 DUE TO AFFILIATES 1108267 DEFERRED AFFILIATE DUES 511489 DEFERRED RENT LIABILITY 34983 1654739 X 9439524 20233 2196047 2216280 7223244 1654 1654 7224898 9254475 2196047 2196047 7058428 1654 1654 7060082 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT CHARITABLE ORGANIZATION WHICH QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE IRC AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). MANAGEMENT BELIEVES THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2016. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 37421 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 478718 EUROPE (INCLUDING ICELAND & GREENLAND) 0 4 PROGRAM SERVICES WISH GRANTING AND TRAINING 1610053 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 154039 NORTH AMERICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 843040 SOUTH AMERICA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 213588 SOUTH ASIA 0 0 PROGRAM SERVICES WISH GRANTING AND TRAINING 349413 0 4 0 0 0 4 3686272 0 3686272 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES 17093 WIRE 20328 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 126714 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 96948 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 28799 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 22245 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 20515 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 22477 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 26216 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 46474 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 59349 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 28980 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 17429 WIRE 4088 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 33798 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 85961 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 56475 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 76347 WIRE 1084 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 75494 WIRE 10567 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 26072 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 30887 WIRE 71673 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 18436 WIRE 18570 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 21097 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 35124 WIRE 10391 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 21590 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 18368 WIRE 5905 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 22018 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 40452 WIRE 5855 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 43898 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 18279 WIRE 0 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 808728 WIRE 31468 PROGRAM TRAVEL FMV MIDDLE EAST & NORTH AFRICA PROGRAM SERVICES 30370 WIRE 5855 PROGRAM TRAVEL FMV MIDDLE EAST & NORTH AFRICA PROGRAM SERVICES 117813 WIRE 0 PROGRAM TRAVEL FMV NORTH AMERICA PROGRAM SERVICES 163075 WIRE 612209 PROGRAM TRAVEL FMV NORTH AMERICA PROGRAM SERVICES 49703 WIRE 18054 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 19841 WIRE 6219 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 36057 WIRE 42231 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 61980 11659 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 18464 17137 PROGRAM TRAVEL FMV SOUTH ASIA PROGRAM SERVICES 328766 WIRE 0 PROGRAM TRAVEL FMV SOUTH ASIA PROGRAM SERVICES 20647 WIRE 0 PROGRAM TRAVEL FMV 39 0 0 0 0 0 0 1 PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES'/CHAPTERS' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS, DESIGNATIONS, OR ASSISTANCE REQUESTS FROM AFFILIATES/CHAPTERS FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES/CHAPTERS WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS AND/OR MEETINGS ARE REQUIRED TO PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. PART I, LINE 3: THE ORGANIZATION'S ACCRUAL METHOD OF ACCOUNTING USED FOR THEIR FINANCIAL REPORTING HAS ALSO BEEN USED FOR THE PREPARATION OF THIS INFORMATION. 1 MAW AMERICA 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 78720 0 N/A N/A PROGRAM SERVICES 1 0 PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES'/CHAPTERS' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS, DESIGNATIONS, OR ASSISTANCE REQUESTS FROM AFFILIATES/CHAPTERS FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES/CHAPTERS WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS AND/OR MEETINGS ARE REQUIRED TO PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. X X X X 0 0 0 0 0 0 0 1 0 JON STETTNER PRESIDENT & CEO 195253 0 20000 0 0 0 6458 0 14400 0 236111 0 0 0 PETER FINLEY VICE PRESIDENT & COO 139050 0 12000 0 0 0 4532 0 13200 0 168782 0 0 0 PART I, LINE 7 THE FOUNDATION HAS A BONUS/INCENTIVE PLAN BASED UPON GOALS SET PRIOR TO THE PERIOD IN WHICH THE COMPENSATION IS EARNED. THE FOUNDATION'S MANAGEMENT MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING THE ATTAINMENT OF THESE GOALS. AFTER CONSIDERING SUCH RECOMMENDATIONS, THE BOARD OF DIRECTORS MAKES EACH OF THE DETERMINATIONS REQUIRED BASED ON SEVERAL FACTORS, SUCH AS TOTAL POTENTIAL AWARD AND ALLOCATION BASED ON ORGANIZATION GOALS AND INDIVIDUAL GOALS, PERFORMANCE, ETC. FOR EACH PLAN YEAR. THE BOARD OF DIRECTORS HAS THE SOLE DISCRETION TO MAKE ALL SUCH DETERMINATIONS AND DECISIONS. X 2 4682 FMV X GOODS 166 913386 FAIR MARKET VALUE X AIRLINE MILES 39 109917 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE INCLUDES THE VOTING OFFICERS OF THE ORGANIZATION AND THE CHIEF EXECUTIVE OFFICER. THE COMMITTEE'S SCOPE IS TO ASSIST THE INTERNATIONAL BOARD IN FULFILLING ITS STRATEGIC RESPONSIBILITIES AND TO ADDRESS AND DEVELOP DISCUSSION ON STRATEGIC ISSUES. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION HAS AFFILIATE MEMBERS. AN AFFILIATE IS AN "ELIGIBLE AFFILIATE" IF SUCH AFFILIATE (I) IS NOT A PROVISIONAL AFFILIATE, (II) IS NOT ON AFFILIATE RESTRUCTURING STATUS (AS DEFINED IN THE AFFILIATION AND LICENSING AGREEMENT) AND, (III) HAS NOT FAILED TO CURE AN AFFILIATE BREACH (AS DEFINED IN THE AFFILIATION AND LICENSING AGREEMENT) UPON WRITTEN NOTICE THEREOF FROM THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A AFFILIATE COUNCIL IS COMPRISED OF AFFILIATE MEMBERS. AN ACTION OF THE AFFILIATE COUNCIL SHALL BE DETERMINED BY A MAJORITY OF THE VOTES OF DELEGATES OF ELIGIBLE AFFILIATES VOTING AT A MEETING OF THE AFFILIATE COUNCIL AT WHICH A QUORUM IS PRESENT, EXCEPT AS IS OTHERWISE PROVIDED IN THE ARTICLES OF INCORPORATION OR IN THE FOUNDATION'S BYLAWS. A MINIMUM OF 7 AND A MAXIMUM OF 13 GOVERNING BODY MEMBERS (BOARD OF DIRECTORS) ARE REQUIRED TO BE MEMBERS FROM THE AFFILIATE COUNCIL. THESE MEMBERS ARE RESPONSIBLE FOR APPOINTING ONE OR MORE MEMBERS OF THE GOVERNING BODY (UP TO 13 BOARD OF DIRECTORS). FORM 990, PART VI, SECTION A, LINE 7B THE AFFILIATE COUNCIL HAS THE FOLLOWING RIGHTS: - APPROVE THE FOUNDATION'S FINANCIAL STATEMENTS, INCLUDING THE RIGHT TO REVIEW THE FOUNDATION'S BUDGET AT THE ANNUAL MEETING; - DETERMINE, APPROVE, AND LEVY UPON AFFILAITES FEES AND ASSESSMENTS; - ELECT MEMBERS OF THE NOMINATING COMMITTEE; - AMEND THE ARTICLES OF INCORPORATION AND BYLAWS OF THE FOUNDATION AND THE RIGHT TO AMEND THE AFFILIATION AND LICENSING AGREEMENT OF ALL EXISTING AND FUTURE AFFILIATES, SUBJECT TO SPECIFIC APPROVAL. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 TAX RETURN AFTER THE AUDIT, FINANCE, AND INVESTMENT COMMITTEE HAS COMPLETED THEIR REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY WITH OUR CONFLICT OF INTEREST AND ETHICS STATEMENT, WHICH IS REVIEWED AS NEW RELATIONSHIPS ARE ESTABLISHED. ANNUALLY THE BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A CONFLICT OF INTEREST AND ETHICS STATEMENT IN WHICH THEY AGREE TO BE BOUND BY ITS PROVISIONS. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OF ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED; THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND THE BOARD, WITHOUT THE COVERED PERSON PRESENT, DISCUSSED THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. BOARD REVIEW AND DISCUSSION IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE CEO. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR BOARD MEMBERS AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS(GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE PROCESS UTILIZING REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION WAS LAST UTILIZED IN 2015 FOR THE CEO. THE CEO CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE OTHER OFFICERS AND KEY EMPLOYEES. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR EMPLOYEE AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS (GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE PROCESS UTILIZING COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION WAS LAST UTILIZED IN 2015 FOR THE OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR ON THE ORGANIZATION'S WEBSITE. FORM 990 PART XI LINE 2C THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ALSO COMMUNICATES WITH THE EXTERNAL AUDITORS TO PLAN THE ANNUAL AUDIT, COMMUNICATE DURING THE AUDIT AS NECESSARY, AND THEN THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE COMMITTEE WITH A MANAGEMENT LETTER FROM THE EXTERNAL AUDITOR. THERE HAS BEEN NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS FROM PRIOR YEARS.