2016-03-30T20:40:13-05:00 2015-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2014-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEEINC MAKE 4236299474 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 ROBERT LEWIS PRESIDENT & CEO 4236299474 2016-03-29 1 CHRISTINE KAWECKI P00743140 5169187000 2016-03-30 2014 2016-08-17 19:52:53Z X ROBERT LEWIS 6005 CENTURY OAKS DRIVE NO 500 CHATTANOOGA TN 37416 1333901 0 X ETN.WISH.ORG X 1988 TN SEE SCHEDULE O. 19 19 10 120 0 0 907590 988972 3900 2775 17787 126313 -19742 -18117 909535 1099943 514451 731756 0 0 283637 313575 0 0 117557 145785 174128 943873 1219459 -34338 -119516 636350 778609 177278 463729 459072 314880 THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 1032059 731756 3032 THE MAKE-A-WISH FOUNDATION 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, 2015, THE FOUNDATION GRANTED 73 WISHES. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $868,673. OF THIS AMOUNT, $136,917 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORATION, 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 $136,917 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 1032059 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 4 0 1 10 1 0 0 0 0 0 1 1 0 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 8.00 X X 0 0 0 JAMES HOLSTINE VICE CHAIR 8.00 X X 0 0 0 STACEY NELSON TREASURER 10.00 X X 0 0 0 WESLEY JONES SECRETARY 6.00 X X 0 0 0 BEAUMONT COVERT DIRECTOR 5.00 X 0 0 0 BEN VANCE DIRECTOR 5.00 X 0 0 0 BETH JOHNSON DIRECTOR 5.00 X 0 0 0 BILL WINCHESTER DIRECTOR 5.00 X 0 0 0 BRANDON CULPEPPER DIRECTOR 5.00 X 0 0 0 CHAS TORRENCE DIRECTOR 5.00 X 0 0 0 CHRIS ALLEN DIRECTOR 5.00 X 0 0 0 LAURIE ECK DIRECTOR 5.00 X 0 0 0 MARK DORN DIRECTOR 5.00 X 0 0 0 MICHAL HOWICK DIRECTOR 5.00 X 0 0 0 MICHELLE GLOVER DIRECTOR 5.00 X 0 0 0 PAM MCALLISTER DIRECTOR 5.00 X 0 0 0 RAND CARPENTER DIRECTOR 5.00 X 0 0 0 RONALD RAMSEY DIRECTOR 5.00 X 0 0 0 TOM MARSHALL DIRECTOR 5.00 X 0 0 0 BOB NOLAN DIRECTOR THRU MAY 2015 5.00 X 0 0 0 ROBERT LEWIS PRESIDENT & CEO 40.00 X 69875 0 5896 69875 0 5896 0 0 0 0 0 12790 176442 799740 210406 988972 WISH ASSIST FEES 900099 2775 2775 2775 11421 11421 236245 121353 114892 114892 114892 94231 176442 112605 -18374 -18374 REIMBURSEMENTS 900099 257 257 257 1099943 3032 0 107939 731756 731756 76650 48766 11606 16278 192467 123444 28771 40252 1421 910 213 298 22426 13228 3792 5406 20611 13153 3099 4359 21581 13812 3237 4532 2182 2182 7124 4559 1069 1496 2586 29 7 2550 36778 19313 3477 13988 8570 5475 1286 1809 15446 9856 2328 3262 8832 2846 492 5494 10451 2040 279 8132 62 40 9 13 11589 7417 1738 2434 6027 3738 928 1361 NATIONAL DUES 29411 23235 2941 3235 REPAIRS AND MAINTENANCE 7862 4896 1354 1612 RELOCATION EXPENSE 2253 1442 338 473 BACKGROUND CHECKS 1972 1410 236 326 1402 694 461 247 1219459 1032059 69843 117557 93195 357232 79125 0 92101 81518 41213 3845 12858 53850 21508 141299 32342 207305 228856 19480 24590 636350 778609 13504 44630 163774 419099 177278 463729 X 366971 215254 92101 99626 0 459072 314880 636350 778609 -119516 -24676 0 X 0 1 X 1 0 X 796482 802649 974833 907590 988972 4470526 796482 802649 974833 907590 988972 4470526 317164 4153362 9570 3963 10058 8128 11421 43140 208144 257565 63981 82863 94488 707041 5220707 19325 0.79560 0.78200 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2010 2011 2012 2013 2014 FUNDRAISING REVENUES $206,320 $257,271 $63,266 $65,015 $94,231 GAMING REVENUES $ 1,775 $ - - $17,498 $ - OTHER INCOME $ 49 $ 294 $ 715 $ 350 $ 257 TOTAL $208,144 $257,565 $63,981 $82,863 $94,488 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18769 447 18322 35081 21061 14020 32342 ACCRUED PENDING WISH COSTS 393703 AMOUNTS DUE TO NATIONAL ORGANIZATION 16206 CAPITAL LEASE OBLIGATIONS 9190 419099 X 1233218 -24676 141759 117083 1116135 2182 -18374 -16192 1099943 1377410 141759 18374 160133 1217277 2182 2182 1219459 PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2015 AND 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES -18,374. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT FUNDRAISING EXPENSES 18,374. GALA 136609 87247 49362 20326 250 38275 WISH BOWL 70400 36586 33814 4792 4477 28135 4 63664 52609 11055 16350 270673 176442 94231 25118 4477 250 82760 112605 -18374 1 0 0 WISHES GRANTED 73 94349 637407 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 27 116900 RETAIL VALUE X AUCTION ITEMS 183 44120 RETAIL VALUE X AIRFARE/MILES 12 30141 RETAIL VALUE X MISC 19 10580 RETAIL VALUE X OTHER EVENT ITEMS 8 5994 RETAIL VALUE X FOOD/BEVERAGES 13 1307 RETAIL VALUE X TOYS AND GIFTS 16 706 RETAIL VALUE X GIFT CARDS 4 658 RETAIL VALUE 0 0 0 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 GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 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 FOR 2014 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. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED, (B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. PART VI,SECTION B, 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 WHILE 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 IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.