2017-07-12T13:31:32-05:00 2016-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2015-09-01 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 2017-07-11 1 CHRISTINE KAWECKI P00743140 5169187000 2017-06-30 2015 2021-01-29 14:40:06Z CHARLOTTE A BEATTIE ONE BULFINCH PLACE 2ND FLOOR BOSTON MA 02114 8102489 0 X WWW.MASSRI.WISH.ORG X 1983 MA SEE SCHEDULE O. 18 18 26 621 0 0 5542208 6883268 9600 18600 505836 347196 12182 7382 6069826 7256446 3932367 3873113 0 0 1808094 1941880 0 0 575905 791341 950518 6531802 6765511 -461976 490935 11251127 12212794 2563931 2841328 8687196 9371466 X SEE SCHEDULE O. 0 0 5270456 3873113 25982 SEE SCHEDULE O. 5270456 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 17 1 1 26 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 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 BULFICH PLACE 2ND FL BOSTON MA 02114 ROBERT PAGLIA DIRECTOR/CHAIRPERSON 2.00 X X 0 0 0 KEVIN O'CONNELL 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 CARLOS GARCIA DIRECTOR THROUGH 6/6/16 2.00 X 0 0 0 CHERYL WILKINSON DIRECTOR 2.00 X 0 0 0 DANIEL KRAFT DIRECTOR 2.00 X 0 0 0 JAMES MATTIE DIRECTOR 2.00 X 0 0 0 JIM FOARD JR DIRECTOR 2.00 X 0 0 0 KENNETH MCGRAIME 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 2.00 X 0 0 0 MARK HERMAN DIRECTOR 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 BEATTIE CHIEF EXECUTIVE OFFICER 50.00 X 198820 0 13753 JESSICA ZANDER CHIEF OPERATING OFFICER THRU 3/31/16 50.00 X 36597 0 5266 JO-ANNE SPILLANE VP CORP ALLIANCES & EVTS 50.00 X 114115 0 11092 LAURA LETOURNEAU DEVELOPMENT DIRECTOR 50.00 X 107819 0 4125 457351 0 34236 3 0 1 0 0 1298480 5584788 1441861 6883268 WISH ASSIST FEES 900099 18600 18600 18600 209818 209818 517886 380508 137378 137378 137378 460815 1298480 460815 0 0 4720 4720 0 0 REBATES 900099 7382 7382 7382 7256446 25982 0 347196 50000 50000 3823113 3823113 218409 89548 107020 21841 1445232 696931 464245 284056 33637 17153 7128 9356 115476 63476 32922 19078 129126 62477 42159 24490 25629 25629 155244 30208 80125 44911 48665 20712 11389 16564 240836 129149 63589 48098 30576 4738 15637 10201 40312 2810 12324 25178 21278 11490 5532 4256 NAT'L PARTNERSHIP DUES 185513 146555 17519 21439 REPAIRS AND MAINTENANCE 80897 43617 21269 16011 PRINTING, SUBS AND PUBS 38066 12874 2050 23142 CREDIT CARD PROCESS FEE 32871 17799 8497 6575 50631 47806 2116 709 6765511 5270456 919150 575905 X 15930 7965 0 7965 1922955 2350375 86409 107066 684549 575161 61769 46723 224568 92595 25272 131973 8399793 8894188 70380 107308 11251127 12212794 346459 334235 2217472 2507093 2563931 2841328 X 7624861 8450831 1007891 866191 54444 54444 8687196 9371466 11251127 12212794 X 490935 193490 -155 X 0 1 X 1 0 X 6122449 6107794 5657601 5542208 6883268 30313320 6122449 6107794 5657601 5542208 6883268 30313320 30313320 156728 196327 280277 289569 209818 1132719 303922 358363 370591 333343 472917 1839136 33285175 51000 0.91070 0.91220 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2011 2012 2013 2014 2015 GROSS FUNDRAISING REVENUE $303,922 $358,363 $370,591 $321,161 $465,535 MISCELLANEOUS - - - $12,182 $7,382 TOTAL $303,922 $358,363 $370,591 $333,343 $472,917 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7141417 513748 540471 1056347 25629 7113660 7568810 573832 -149640 827654 23931 7141417 7187333 525997 1103904 1226095 22329 7568810 6256455 1042850 604479 697059 19392 7187333 5511812 871551 423217 533686 16439 6256455 0.94000 0.01000 0.05000 1 0 224568 92595 131973 131973 ACCRUED WISH COSTS 2470639 DUE TO NATIONAL/CHAPTERS 36454 2507093 X 8373115 193490 872488 76320 1142298 7230817 25629 25629 7256446 7612370 872488 872488 6739882 25629 25629 6765511 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: THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND STATE INCOME TAXES OF THE MASSACHUSETTS DEPARTMENT OF REVENUE TAXATION CODE AND STATE OF RHODE ISLAND DIVISION OF TAXATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN NET ASSETS FROM NONOPERATING ACTIVITIES 76,320. GALA 921767 701993 219774 207 143133 67706 8728 EVENING OF WISHES 269180 191703 77477 18 44666 32240 553 5 568348 404784 163564 25064 28646 100710 4750 4394 1759295 1298480 460815 25289 28646 288509 104696 13675 460815 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 50000 FMV TO FUND WISHES AT OTHER MAKE-A-WISH CHAPTERS 1 0 WISH GRANTS 397 604658 3218455 FMV WISH GRANTS PART I, LINE 2: MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY REMITS FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E., MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED BUDGET. ALL WISH EXPENSES ARE REVIEWED BY THE WISH DIRECTOR AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 CHARLOTTE BEATTIE CHIEF EXECUTIVE OFFICER 198820 0 0 0 0 0 0 0 13753 0 212573 0 0 0 X GIFT/ENT/PARKS 180 818120 COST/SELLING PRICE X OFFICE FURNITURE 2 178178 COST/SELLING PRICE X OTHER 270 151109 COST/SELLING PRICE X THEME PARKS 196 130444 COST/SELLING PRICE X TRANSPORT 20 82131 COST/SELLING PRICE X PLAYSET/POOL/SPA 25 81879 COST/SELLING PRICE 0 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REFERS TO THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE ORGANIZATION HIRES OUTSIDE AUCTIONEERS TO AUCTION OFF THE ITEMS AT THE GALA, GOLF OUTINGS, AND EVENING OF WISHES FORM 990 PART I, LINE 1 THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC 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 1 THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. OUR ORGANIZATION WILL STRIVE 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 WILL GRANT THESE WISHES THROUGH AN ORGANIZATION THAT CONSISTENTLY FUNCTIONS AT THE HIGHEST LEVEL AND DOES SO WITH UNQUESTIONED INTEGRITY AND ETHICS. WE WILL DEVELOP THE NECESSARY FINANCIAL RESOURCES AND USE THOSE RESOURCES EFFICIENTLY, AND WILL ENSURE BROAD AWARENESS OF OUR WORK IN OUR COMMUNITY. FORM 990 PART III, LINE 4A THE FOUNDATION GRANTED 397 WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS THROUGHOUT MASSACHUSETTS AND RHODE ISLAND. THE WISHES FOR THE CURRENT YEAR WERE AS FOLLOWS. 185 WISHES - DISNEY WORLD/DISNEY LAND, 109 WISHES - TRAVEL /CRUISES (DOMESTIC AND INTERNATIONAL), 28 WISHES - CELEBRITY MEETINGS (LOCAL AND NATIONAL), 24 WISHES - SHOPPING SPREES (LOCAL AND NATIONAL), 7 WISHES - ROOM MAKEOVERS, 7 WISHES - PLAYHOUSE/ BACKYARD POOLS/HOT TUB, 8 WISHES - COMPUTERS/HOME ENTERTAINMENT CENTERS, 29 WISHES - PARTIES, PETS, MEDICAL FURNITURE, CONSTRUCTION, I WISH TO BE. 397 WISHES - 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 WERE $4,702,562. OF THIS AMOUNT, $829,449 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 $829,449 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 1 THERE WERE 18 INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY AT THE END OF THE TAX YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S FINANCE STAFF WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN AND THE FINAL DRAFT OF THE FORM 990 IS REVIEWED BY THE CEO BEFORE SUBMITTING TO THE AUDIT COMMITTEE. IN ADDITION TO CONSULTING WITH THE FINANCE STAFF, THE AUDIT COMMITTEE ALSO REVIEWS AND DISCUSSES THE FINAL RETURN WITH THE CEO, FINANCE STAFF, AND OUTSIDE ACCOUNTING FIRM AS PART OF ITS REVIEW OF THE DRAFT RETURN. THE ENTIRE BOARD RECEIVES A COPY OF THE RETURN PRIOR TO FILING. THE AUDIT COMMITTEE ADVISES THE BOARD OF DIRECTORS THAT THE RETURN HAS BEEN REVIEWED AND IS READY TO BE FILED. 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 USES SURVEYS 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. 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. FOR FISCAL YEAR 2016, THE ORGANIZATION HAD ONE OTHER OFFICER, A CHIEF OPERATING OFFICER, WHO LEFT THE ORGANIZATION IN MARCH 2016. 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 ORGANIZATION MAKES THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST AND THE FINANCIAL STATEMENTS & FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. 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 -155.