2017-05-30T12:20:18-05:00 2016-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2015-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEEINC MAKE 4236299474 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 ROBERT LEWIS PRESIDENT & CEO 4236299474 2017-05-30 1 CHRISTINE KAWECKI P00743140 5169187000 2017-05-30 2015 2021-01-29 14:40:06Z ROBERT LEWIS 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 1078204 0 X ETN.WISH.ORG X 1988 TN SEE SCHEDULE O. 19 19 10 166 0 0 988972 843411 2775 5700 126313 24503 -18117 -14820 1099943 858794 731756 447309 0 0 313575 335697 0 0 151503 174128 206398 1219459 989404 -119516 -130610 778609 549099 463729 369928 314880 179171 X THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 758228 447309 7005 SEE SCHEDULE O. 758228 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X X ROBERT LEWIS 4236299474 6005 CENTURY OAKS DRIVE SUITE 500 CHATTANOOGA TN 37416 ANDREA LEEN CHAIR 5.00 X X 0 0 0 JAMES HOLSTINE VICE CHAIR 5.00 X X 0 0 0 BETH JOHNSON TREASURER 5.00 X X 0 0 0 LAURIE ECK SECRETARY 5.00 X X 0 0 0 BEAUMONT COVERT DIRECTOR 1.00 X 0 0 0 BEN VANCE DIRECTOR 1.00 X 0 0 0 BILL WINCHESTER DIRECTOR 1.00 X 0 0 0 BRANDON CULPEPPER DIRECTOR 1.00 X 0 0 0 CHAS TORRENCE DIRECTOR 1.00 X 0 0 0 CHRIS ALLEN DIRECTOR 1.00 X 0 0 0 MARK DORN DIRECTOR 1.00 X 0 0 0 MICHAL HOWICK DIRECTOR 1.00 X 0 0 0 MICHELLE GLOVER DIRECTOR 1.00 X 0 0 0 PAM MCALLISTER DIRECTOR 1.00 X 0 0 0 RAND CARPENTER DIRECTOR 1.00 X 0 0 0 RONALD RAMSEY DIRECTOR 1.00 X 0 0 0 STACEY NELSON DIRECTOR 1.00 X 0 0 0 TOM MARSHALL DIRECTOR 1.00 X 0 0 0 WESLEY JONES DIRECTOR 1.00 X 0 0 0 ROBERT LEWIS PRESIDENT AND CEO 40.00 X 71584 0 11254 71584 0 11254 0 0 0 0 0 13937 145069 684405 222380 843411 WISH ASSIST FEES 900099 5700 5700 5700 23743 23743 132834 132074 760 760 760 71211 145069 87336 -16125 -16125 OTHER INCOME 900099 1305 1305 1305 858794 7005 0 8378 447309 447309 87691 50861 12277 24553 205961 119458 28835 57668 1749 1014 245 490 17218 9986 2410 4822 23078 13385 3231 6462 20628 11964 2888 5776 3848 3848 7926 1118 6270 538 360 145 35 180 43536 21907 5007 16622 8141 8352 -211 41967 24341 5875 11751 15435 8804 1473 5158 11781 3915 755 7111 455 455 7572 4392 1060 2120 1254 759 165 330 NATIONAL DUES 33243 26262 2992 3989 REPAIRS AND MAINTENANCE 5447 3101 780 1566 BACKGROUND CHECKS 1104 53 1051 MEMBERSHIP DUES 211 122 30 59 3490 1033 1444 1013 989404 758228 79673 151503 402045 93944 0 0 81518 33496 0 0 0 0 0 41213 0 0 0 12858 11027 56166 29080 32342 27086 184043 372340 24590 11206 778609 549099 44630 29349 419099 340579 463729 369928 X 215254 148400 99626 30771 0 0 314880 179171 778609 549099 X -130610 -5096 -3 X 0 1 X 1 0 X 802649 974833 907590 988972 843411 4517455 802649 974833 907590 988972 843411 4517455 408310 4109145 3963 10058 8128 11421 23743 57313 257565 63981 82863 94488 72516 571413 5146181 20525 0.79850 0.79560 X PART II, LINE 10 - OTHER INCOME: DESCRIPTION 2011 2012 2013 2014 2015 FUNDRAISING REVENUE $257,271 $63,266 $65,015 $94,231 $71,211 GAMING REVENUES $ - $ - $17,498 $ - $ - OTHER INCOME $294 $715 $350 $257 $1,305 TOTAL $257,565 $63,981 $82,863 $94,488 $72,516 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18769 3128 15641 24660 19172 5488 12737 6780 5957 27086 ACCRUED PENDING WISH COSTS 329044 DUE TO CHAPTERS 3538 NOTE PAYABLE 7997 340579 X 1074696 -5096 208721 203625 871071 3848 -16125 -12277 858794 1210405 208721 16125 224846 985559 3848 -3 3845 989404 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2016 AND 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -16,125. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 16,125. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING -3. WISH GALA 89520 49913 39607 283 10972 5200 1575 26510 WISH BOWL 84394 54367 30027 0 7566 2767 0 25731 3 42366 40789 1577 0 1225 0 0 5507 216280 145069 71211 283 19763 7967 1575 57748 87336 -16125 1 0 0 WISHES GRANTED 73 104506 342803 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE FOUNDATION DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM THE FOUNDATION ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (IE 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 (IE INVOICES AND STATEMENTS) IS RETAINED BY THE FOUNDATION. X GKTW 29 126584 COST/SELLING PRICE X OTHER EVENT ITEMS 77 44094 COST/SELLING PRICE X MISC DONATIONS 81 20699 COST/SELLING PRICE X WISH ITEMS 26 18414 COST/SELLING PRICE X AIRFARE/MILES 2 5238 COST/SELLING PRICE X TOYS AND GIFTS 6 3770 COST/SELLING PRICE X FOOD/BEVERAGES 34 2620 COST/SELLING PRICE X WISH ENHANCEMENTS 12 961 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, LINE 1 THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE 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 4A: THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. FOR THE FISCAL YEAR ENDED AUGUST 31, 2016, THE FOUNDATION GRANTED 73 WISHES. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $656,030. OF THIS AMOUNT, $208,721 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 $208,721 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION B, LINE 11 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 BY THE FOUNDATION'S CEO. THE RETURN WAS THEN PRESENTED TO THE FINANCE 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 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 ALL EMPLOYEES 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 15A LINE 15A: 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. LINE 15B: THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. 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 BOARD-APPROVED 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 AN 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. FORM 990, PART XI, LINE 9: ROUNDING -3.