2017-07-13T15:19:14-05:00 2016-08-31 591818353 KAUFMAN ROSSIN & CO PA 2699 S BAYSHORE DRIVE MIAMI FL 33133 990 2015-09-01 592620322 MAKE-A-WISH FOUNDATION OF SOUTHERN FLORIDA INC MAKE 9549679474 4491 S STATE ROAD 7 NO 201 FORT LAUDERDALE FL 33314 NORMAN WEDDERBURN PRESIDENT/CEO 9549649474 2017-07-12 1 STEVEN M DEMAR CPA P00080750 3058585600 2017-06-26 2015 2021-01-29 14:40:06Z NORMAN WEDDERBURN 4491 S STATE ROAD 7 NO 201 FORT LAUDERDALE FL 33314 21518043 0 X WWW.SFLAWISH.ORG X 1985 FL TO GRANT THE SPECIAL WISHES OF CHILDREN WHO HAVE A LIFE THREATENING MEDICAL CONDITION. 26 26 37 692 6492 4943 9666990 17252021 0 0 149482 164824 -852395 -1441159 8964077 15975686 5079444 4729547 0 0 2338511 2480170 0 331674 2066323 1148885 1208694 8566840 8750085 397237 7225601 8513553 16210162 3012136 3269709 5501417 12940453 THE ORGANIZATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 0 0 6144565 4729547 THE ORGANIZATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. THE ORGANIZATION DIRECTLY GRANTED 513 WISHES DURING THE YEAR ENDED AUGUST 31, 2015. IN ADDITION, A GRANT WAS MADE TO ANOTHER MAKE-A-WISH ORGANIZATION CHAPTER WHICH ALLOWED THEM TO GRANT 26 WISHES. 6144565 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 37 1 1 1 0 0 0 0 1 1 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 FL X BETH JACKSON 9549679474 4491 S STATE ROAD 7 NO 201 FORT LAUDERDALE FL 33314 TAYLOR GANG BOARD CHAIR 3.00 X X 0 0 0 SHAREEF MALNIK CHAIR-ELECT 3.00 X X 0 0 0 BOB PRESS CHAIR-ELECT DESIGNATE 3.00 X X 0 0 0 JODI SIRAVO TREASURER 3.00 X X 0 0 0 TODD LINDEN IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 MICHAEL APPLETON DIRECTOR 3.00 X 0 0 0 GREG BATY DIRECTOR 3.00 X 0 0 0 ARTHUR L DISKIN DIRECTOR 3.00 X 0 0 0 SHEILA CESARANO DIRECTOR 3.00 X 0 0 0 JAMIE ELIAS DIRECTOR 3.00 X 0 0 0 RICARDO J FERNANDEZ DIRECTOR 3.00 X 0 0 0 EUGENE FRENKEL DIRECTOR 3.00 X 0 0 0 TODD MICHAEL GLASER DIRECTOR 3.00 X 0 0 0 SHERRI GUTIERREZ DIRECTOR 3.00 X 0 0 0 L SCOTT HELMS DIRECTOR 3.00 X 0 0 0 JILL JOHNS DIRECTOR 3.00 X 0 0 0 MARIE MCKENZIE DIRECTOR 3.00 X 0 0 0 SANDY MEDEL DIRECTOR 3.00 X 0 0 0 TIMOTHY O'HARA DIRECTOR 3.00 X 0 0 0 MICHAEL ORTEGA DIRECTOR 3.00 X 0 0 0 ANTONIA PENA DIRECTOR 3.00 X 0 0 0 BRETT ROSE DIRECTOR 3.00 X 0 0 0 GREG SALSBURG DIRECTOR 3.00 X 0 0 0 DYLAN SANDERS DIRECTOR 3.00 X 0 0 0 ANGIE VALDES DIRECTOR 3.00 X 0 0 0 RICHARD WEISSMAN DIRECTOR 3.00 X 0 0 0 NORMAN WEDDERBURN PRESIDENT/CEO 50.00 X 280533 0 21141 RICHARD KELLY EXECUTIVE VICE PRESIDENT O 50.00 X 119930 0 10992 WANDA LEITZ TROUBA VICE PRESIDENT OF MISSION 50.00 X 111497 0 10185 511960 0 42318 3 0 1 0 COMMUNITY COUNSELING SERVICES CO 100 E PRATT STREET SUITE 2118 BALTIMORE MD 21202 FUNDRAISING COUNSELING 117126 1 5041503 12210518 1553508 17252021 149995 149995 3248101 3233272 14829 14829 14829 822888 5041503 2309085 -1486197 -1486197 WISH ASSIST FEES 900099 30172 30172 PARTNERSHIP INCOME 900099 7500 6492 1008 MISCELLANEOUS INCOME 900099 7366 7366 45038 15975686 30172 6492 -1312999 100000 100000 4629547 4629547 334947 101713 148192 85042 1793886 653151 219148 921587 52568 19747 7194 25627 155925 69192 17293 69440 142844 51424 20808 70612 5050 5050 331674 331674 38168 38168 103636 23145 287 80204 41816 13953 3548 24315 148857 48684 8308 91865 344723 148029 37846 158848 67352 10234 1096 56022 85559 10999 839 73721 21255 9910 2579 8766 6116 2568 673 2875 NATIONAL DUES 268434 212063 24159 32212 VOLUNTEER TRAINING 31587 31587 MISCELLANEOUS 24448 5423 3790 15235 BAD DEBT EXPENSE/(RECOV 15073 15073 6620 3196 219 3205 8750085 6144565 539197 2066323 902222 1794384 1404739 7234283 192162 320601 222744 195141 48101 27603 5756524 6357752 100000 109805 475539 8513553 16210162 574737 559262 253635 315875 2183764 2394572 3012136 3269709 X 3706271 4644625 1334894 6750787 460252 1545041 5501417 12940453 8513553 16210162 X 7225601 255396 -41961 X X 0 1 X 1 0 X 8499915 8087656 7685748 9666990 11780243 45720552 8499915 8087656 7685748 9666990 11780243 45720552 962060 44758492 119336 97692 128500 138119 149995 633642 32826 24564 41777 39908 45037 184112 46538306 0.96180 0.95200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1319820 480874 74482 60878 1814298 1182937 175500 -18617 20000 1319820 1005410 115550 145767 83790 1182937 883583 103500 76252 57925 1005410 443730 435702 52450 48299 883583 0 0 222744 195141 27603 27603 ACCRUED PENDING WISH COSTS 2227173 DUE TO AFFILIATED CHAPTERS 73827 DEFERRED RENT 93572 2394572 X 16195789 255396 2875 258271 15937518 38168 38168 15975686 8756753 2875 41961 44836 8711917 38168 38168 8750085 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. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AS OF AUGUST 31, 2016 AND 2015. THE FOUNDATION FILES INCOME TAX IN THE U.S. FEDERAL JURISDICTION AND STATE OF FLORIDA JURISDICTION. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS FOR UNCOLLECTIBLE PROMISE TO GIVE 41,961. X X X X X 1 COMMUNITY COUNSELING SERVICES CO 100 E PRATT STREET SUITE 2118 BALTIMORE MD 21202 FUNDRAISING COUNSELING, SEE PART IV 0 0 0 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY HOTEL BALL 3773255 3117425 655830 266223 104095 221709 944404 ROBIN THICKE 811816 766836 44980 0 19302 377866 11049 10 1279320 1157242 122078 47344 77216 21367 218510 5864391 5041503 822888 313567 200613 620942 1173963 2309085 -1486197 PART I, LINE 2B (1) COMMUNITY COUNSELLING SERVICE CO., LLC (CSS) PROVIDES PLANNING SERVICES TO ASSIST THE ORGANIZATION WITH DEVELOPING FUND RAISING PLANS AND STRATEGIES. CCS DOES NOT CONDUCT FUNDRAISING ACTIVITIES OR EVENTS OR COLLECT CONTRIBUTIONS. THE FEES ARE NOT DEPENDENT ON THE AMOUNT OF FUNDS RAISED, THEY ARE STRICTLY FOR SERVICES RENDERED. 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 100000 GRANT TO THE NATIONAL ORGANIZATION WHICH SENDS TO OTHER CHAPTERS TO USE IN GRANTING WISHES. GRANTING OF WISHES 513 0 4629547 COST COST OF WISHES PAID DIRECTLY BY THE ORGANIZATION. SEE EXPLANATION IN PART IV BELOW. PART I, LINE 2: WISHES ARE GRANTED TO INDIVIDUALS WHO MEET A SPECIFIC CRITERIA OF LIFE THREATENING ILLNESS. ALL EXPENSES ARE PAID DIRECTLY BY THE ORGANIZATION ON BEHALF OF THE INDIVIDUAL WITH THE EXCEPTION OF TRAVEL STIPENDS AS DETERMINED BY A STANDARIZED WISH BUDGET. SCHEDULE I, PART 1, LINE 2 MAKE-A-WISH FOUNDATION OF SOUTHERN FLORIDA, INC. DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER 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. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. 1 X X X X 0 0 0 0 0 0 0 0 0 NORMAN WEDDERBURN PRESIDENT/CEO 225533 0 55000 0 0 0 8970 0 12171 0 301674 0 0 0 X SEE SCH. O 1562 1526703 FAIR MARKET VALUE X SEE SCH. O 70 26805 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE RETURN IS PREPARED OR REVIEWED BY A LICENSED CERTIFIED PUBLIC ACCOUNTANT OR ACCOUNTING FIRM WITH NONPROFIT EXPERIENCE. A DRAFT IS THEN PROVIDED TO THE ORGANIZATION AND REVIEWED FOR ACCURACY AND APPROVED BY THE CHAPTERS EXECUTIVE COMMITTEE, FINANCE COMMITTEE, AUDIT COMMITTEE AND/OR BOARD OF DIRECTORS BEFORE SUCH DOCUMENTS ARE FILED WITH THE APPROPRIATE GOVERNMENTAL AGENCIES, DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING; AND POSTED ON THEIR WEB SITE OR OTHERWISE MADE AVAILABLE FOR PUBLIC INSPECTION IN ACCORDANCE WITH IRS REGULATIONS. THE MINUTES OF ANY COMMITTEE AND/OR BOARD MEETINGS SHALL REFLECT THE FACT THAT THE REQUIRED REVIEW/APPROVAL/DISTRIBUTION PROCESS TOOK PLACE. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST AND ETHICS STATEMENT IS PROVIDED BY THE NATIONAL OFFICE FOR EACH EMPLOYEE, BOARD MEMBER, AND VOLUNTEER WHO HAS DIRECT CONTACT WITH CHILDREN, ACCESS TO CONFIDENTIAL INFORMATION, OR ACCESS TO CHAPTER FUNDS. AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT") MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. EFFECTIVE JULY 2009, THE COI STATEMENT WAS EXPANDED TO INCLUDE AN ADDENDUM IN WHICH OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. IF ANY COVERERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE COVERERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT; AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 PURSUANT TO THE POLICY OF THE NATIONAL OFFICE, THE ORGANIZATION ENSURES THAT: (1) THAT THE COMPENSATION OF THEIR CHIEF EXECUTIVE, OTHER OFFICERS AND "KEY EMPLOYEES" (AS DEFINED BY THE IRS) IS APPROVED BY THE CHAPTER'S BOARD OF DIRECTORS, OR A BOARD-APPOINTED COMMITTEE, WITHOUT THE INVOLVEMENT OF ANY INDIVIDUAL WITH A CONFLICT OF INTEREST; (2) THAT THE BOARD OR COMMITTEE OBTAINS AND RELIES ON APPROPRIATE COMPARABILITY DATA BEFORE MAKING ITS DECISION; AND (3) THAT THE BASIS FOR THE DECISION APPROVING THE COMPENSATION ARRANGEMENT IS ADEQUATELY DOCUMENTED AT THE TIME IT IS MADE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XI, LINE 9: LOSS FOR UNCOLLECTIBLE PROMISE TO GIVE -41,961. FORM 990, PART XII, LINE 2C: THE OVERSIGHT OF THE AUDIT PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FORM 990, SCHEDULE M, PART I, LINE 25: THE ORGANIZATION RECEIVES MANY NON-CASH DONATIONS WHICH ARE USED IN GRANTING WISHES TO CHILDREN. THE NON-CASH ITEMS MAY BE GIVEN DIRECTLY TO CHILDREN TO FULFILL THEIR WISHES OR MAY BE USED IN OTHER WAYS TO AID IN GRANTING THE WISHES. FORM 990, SCHEDULE M, PART I, LINE 26: THE ORGANIZATION RECEIVED MULTIPLE IN-KIND GOODS OR SERVICES INCLUDING TICKETS TO EVENTS, GIFT CERTIFICATES TO RESTAURANTS, ETC. THESE WERE USED AS AUCTION ITEMS OR OTHER FUNDRAISING USES.