2016-04-07T08:12:25-05:00 2015-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2014-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 327510000 KATHRYN VROMAN PRESIDENT AND CEO 4076224673 2016-04-04 1 CHRISTINE KAWECKI P00743140 5169187000 2016-04-06 2014 2016-08-17 19:52:53Z KATHRYN VROMAN 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 327510000 5864908 0 X WWW.CNFL.WISH.ORG X 1994 FL SEE SCHEDULE O. 30 30 29 706 0 0 4051716 4572377 95293 144064 4015 2824 -47189 -38393 4103835 4680872 1789040 2680777 0 0 1186676 1293741 0 0 706015 609231 665066 3584947 4639584 518888 41288 3780634 4220730 1291049 1713293 2489585 2507437 X THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 3388206 2680777 153791 SEE SCHEDULE O. 3388206 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X LEESA AVILA 4076224673 1020 NORTH ORLANDO AVENUE SUITE 100 MAITLAND FL 32751 CHRIS QUARLES PAST BOARD CHAIR 1.00 X X 0 0 0 KELLY FLAHERTY CLARK BOARD MEMBER 1.00 X 0 0 0 DAVE PECKHAM INCOMING CHAIR 1.00 X X 0 0 0 NISHAD KHAN BOARD MEMBER 1.00 X 0 0 0 JEREMY HERTZ BOARD MEMBER 1.00 X 0 0 0 ROBERT SZAFRANSKI BOARD MEMBER 1.00 X 0 0 0 SHOBA SRIKANTAN TREASURER/MED ADVISOR 1.00 X X 0 0 0 ERIC MARSHALL BOARD MEMBER THRU 4/15 1.00 X 0 0 0 MIKE HARRIS BOARD CHAIR 5.00 X X 0 0 0 DAN FIELDS BOARD MEMBER 1.00 X 0 0 0 THERESA WILLIAMS BOARD MEMBER 1.00 X 0 0 0 TOM CARGILL BOARD MEMBER 1.00 X 0 0 0 MARK KESSLER BOARD MEMBER 1.00 X 0 0 0 CARSON CHANDLER BOARD MEMBER 1.00 X 0 0 0 JEREMY CLOUTIER BOARD MEMBER 1.00 X 0 0 0 ERIC DAVID WISH GRANTING CHAIR 1.00 X X 0 0 0 SARAH GRAFTON BOARD MEMBER 1.00 X 0 0 0 W DOUG MARTIN BOARD MEMBER 1.00 X 0 0 0 CHRIS ROLLE BOARD MEMBER 1.00 X 0 0 0 MATT KENNEDY BOARD MEMBER 1.00 X 0 0 0 PAUL JONES BOARD MEMBER 1.00 X 0 0 0 JOE KELLEY BOARD MEMBER 1.00 X 0 0 0 MATT MORGAN NOMINATING CHAIR 1.00 X X 0 0 0 DAVID PEARLMAN SECRETARY 1.00 X X 0 0 0 KATHY LAMM BOARD MEMBER 1.00 X 0 0 0 ALLYSON WILKENSON BOARD MEMBER 1.00 X 0 0 0 NANCY ANDREATAS BOARD MEMBER 1.00 X 0 0 0 JEREMY CHES BOARD MEMBER 1.00 X 0 0 0 MARCUS FERNANDEZ BOARD MEMBER 1.00 X 0 0 0 BETH WEXLER BOARD MEMBER 1.00 X 0 0 0 PENNY LARSEN PARKS BOARD MEMBER 1.00 X 0 0 0 KATHRYN VROMAN PRESIDENT AND CEO 40.00 X 147962 0 8598 LEESA AVILA CHIEF FINANCIAL OFFICER 40.00 X 84914 0 6097 232876 0 14695 1 0 1 0 0 39263 1724024 2809090 534887 4572377 WISH ASSIST FEES 900099 138000 138000 VOLUNTEER TRAINING FEE 900099 6064 6064 144064 477 477 644980 642633 2347 2347 2347 493283 1724024 541403 -48120 -48120 REBATES/REFUNDS 900099 9727 9727 9727 4680872 153791 0 -45296 2680777 2680777 267146 57131 157528 52487 857095 316290 151623 389182 17263 5564 3220 8479 77760 28976 17085 31699 74477 25744 19473 29260 11398 7119 2460 1819 4100 4100 4164 4164 2485 122 1123 1240 86670 32970 21444 32256 29900 11835 6524 11541 179595 71069 39657 68869 40905 11649 17121 12135 20256 4999 9259 5998 33293 13116 7524 12653 7680 3044 1699 2937 NATIONAL DUES 125669 99279 12567 13823 MERCHANT DISCOUNT FEES 49213 0 49213 0 REPAIRS AND MAINTENANCE 26105 10304 5823 9978 BAD DEBT EXPENSE 6038 0 6038 0 37595 8218 7718 21659 4639584 3388206 545363 706015 1344854 1595914 675393 991905 172123 55499 0 30707 23942 59362 57017 216536 160975 56527 55561 554966 570270 886702 870622 3780634 4220730 129215 229256 6921 9977 1154913 1474060 1291049 1713293 X 1551429 1701586 243920 173366 694236 632485 2489585 2507437 3780634 4220730 X 41288 12176 26139 -61751 X 0 1 X 1 0 X 2584036 3312693 4570953 4051716 4572377 19091775 2584036 3312693 4570953 4051716 4572377 19091775 621180 18470595 6060 788 394 400 477 8119 478071 523484 510100 392279 493283 2397217 21497111 645775 0.85920 0.84470 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2010 2011 2012 2013 2014 GROSS FUNDRAISING REVENUE $477,618 $523,484 $508,456 $392,279 $493,283 MISCELLANEOUS $453 - $1,644 - - TOTAL $478,071 $523,484 $510,100 $392,279 $493,283 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4805 4805 0 211731 156170 55561 55561 BENEFICIAL INT IN PERP TRUST 632485 DUE FROM CHAPTER 23589 GIFT CARDS 150 DUE FROM NATIONAL OFFICE 199527 DEPOSITS 14871 870622 ACCRUED PENDING WISH COSTS 1415894 DUE TO CHAPTERS 38990 CAPITAL LEASE OBLIGATIONS 19176 1474060 X 5406735 12176 731482 -61751 681907 4724828 4164 -48120 -43956 4680872 5388883 705343 48120 753463 4635420 4164 4164 4639584 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2015 AND 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFECIAL INTEREST IN PERPETUAL TRUSTS -61,751. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -48,120. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 48,120. WISHMAKER'S ORL 646676 459038 187638 93330 1500 104081 WISHMAKER'S TAMPA 241436 177147 64289 30876 2950 32122 16 1329195 1087839 241356 35442 6708 234394 2217307 1724024 493283 159648 11158 370597 541403 -48120 1 0 0 WISHES GRANTED 303 2267771 413006 FMV DONATED ITEMS TOWARDS WISHES PART I, LINE 2: MAKE A WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 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 ORGANIZATION. X X X X 0 0 0 0 0 0 0 0 0 KATHRYN VROMAN PRESIDENT AND CEO 147962 0 0 0 0 0 4502 0 4096 0 156560 0 0 0 X DIRECT WISH 372 422232 COST/SELLING PRICE X EVENT & MISC. 98 112655 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, LINE 1 THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 IN FY2015 OUR CHAPTER GRANTED 303 WISHES IN THE 54 COUNTIES THAT OUR CHAPTER SERVES. THIS WAS THE MOST WISHES WE HAVE GRANTED IN OUR CHAPTER SINCE OUR INCEPTION. THROUGH THE DEDICATION OF OVER 700 VOLUNTEERS AND STRONG TIES WITH INDIVIDUAL AND CORPORATE DONORS OUR CHAPTER IS ABLE TO GRANT THE MOST HEARTFELT WISHES OF OUR CHILDREN. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $3,293,461. $612,684 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 THESE CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. FORM 990, PART VI, SECTION B, LINE 11 ONCE THE 990 WAS COMPLETED BY OUR OUTSIDE PREPARER, IT WAS REVIEWED BY OUR CFO, PRESIDENT & CEO, BOARD CHAIR AND FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY. THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT' (THE "COI STATEMENT') THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED 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 15A FOR 2014 COMPENSATION, THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO. THE COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE CEO AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE CEO. THE CEO PERFORMS AN ANNUAL REVIEW OF THE OFFICER OR EMPLOYEE AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE CEO ALSO EVALUATES BENCHMARKING DATA RELEVANT TO OFFICERS AND EMPLOYEES FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE ORGANIZATION'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, AND (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE ALSO POSTED ON OUR WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST -61,751. REGIONS TRUST AS TRUSTEE OF THE JM TUW 1511 N WEST SHORE BLVD SUITE 850 TAMPA FL 33607 597269187 CHARITABLE REMAINDER TRUST FL N/A T 3040 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1