2016-07-06T10:04:12-05:00 2015-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2014-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIREINC MAKE 6036239474 814 ELM STREET NO 300 MANCHESTER NH 031010000 MICHAEL BERNERT BOARD CHAIRPERSON 6036239474 2016-06-30 1 CHRISTINE KAWECKI P00743140 5169187000 2016-07-05 2014 2016-09-27 15:27:22Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE P BARON 814 ELM STREET NO 300 MANCHESTER NH 031010000 1870994 0 X WWW.NH.WISH.ORG X 1986 NH SEE SCHEDULE O. 12 12 8 250 0 0 2201660 1793136 150 75 36069 46929 0 5945 2237879 1846085 1029959 1228295 0 0 509645 544256 0 0 191025 287445 331616 1827049 2104167 410830 -258082 2131832 2036491 293378 509128 1838454 1527363 X SEE SCHEDULE O 0 0 1853069 1228295 6020 SEE SCHEDULE O 1853069 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X X BRIAN ROY TREASURER 6036239474 814 ELM STREET SUITE 300 MANCHESTER NH 031010000 MIKE BERNERT BOARD CHAIRPERSON 6.00 X X 0 0 0 JT O'DONNELL VICE CHAIR 4.00 X X 0 0 0 BRIAN P ROY PMP TREASURER 3.00 X X 0 0 0 DAWN CHAMBERS SECRETARY 3.00 X X 0 0 0 JOHN YOUNG DIRECTOR 2.00 X 0 0 0 COREY MCGUIGAN DIRECTOR 2.00 X 0 0 0 MIKE GIBEAULT DIRECTOR 2.00 X 0 0 0 JOHN PATTI DIRECTOR 2.00 X 0 0 0 GREGORY GAGNE DIRECTOR 2.00 X 0 0 0 RICH SPARKS DIRECTOR 2.00 X 0 0 0 KAREN MCKINLEY DIRECTOR 2.00 X 0 0 0 EDWARD SMITH DIRECTOR 2.00 X 0 0 0 JULIE P BARON PRESIDENT & CEO 55.00 X 105000 0 11648 105000 0 11648 1 0 0 0 0 22891 1770245 178358 1793136 WISH ASSIST INCOME 900099 75 75 75 48309 48309 23529 23529 1380 0 -1380 -1380 -1380 REBATES 900099 5945 5945 5945 1846085 6020 0 46929 1228295 1228295 116779 97516 2140 17123 307407 216329 29267 61811 21507 15498 2440 3569 66188 45883 5467 14838 32375 23323 2435 6617 2340 2340 9202 8042 378 782 13235 13235 21321 13599 1316 6406 9465 2871 289 6305 37155 28002 2917 6236 45098 27066 995 17037 66640 37380 728 28532 9385 7142 432 1811 NATIONAL DUES 65106 51434 6510 7162 OUTREACH 14750 14750 0 0 PRINTING, SUBS & PUBS 10400 3625 52 6723 REPAIRS AND MAINTENANCE 7502 5858 522 1122 20017 13221 1845 4951 2104167 1853069 60073 191025 340810 640091 98306 108256 756816 331689 37955 52889 53095 36614 13917 16481 860789 860564 23239 26521 2131832 2036491 61933 98720 231445 410408 293378 509128 X 1067320 1171491 771134 355872 0 1838454 1527363 2131832 2036491 X -258082 -52232 -777 X 0 1 X 1 0 X 1490595 1464859 1920327 2201660 1793136 8870577 1490595 1464859 1920327 2201660 1793136 8870577 256244 8614333 19993 21650 22740 36069 48309 148761 5945 5945 9025283 1500 0.95450 0.95580 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2010 2011 2012 2013 2014 REBATES - - - - $5,945 TOTAL - - - - $5,945 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 771134 174993 -627 589628 355872 365059 597281 191206 771134 81757 358968 75666 365059 215823 207403 341469 81757 137952 170712 92841 215823 0.00000 0.00000 1.00000 0 0 53095 36614 16481 16481 ACCRUED PENDING WISH COST 389636 DUE TO RELATED ENTITIES 12660 CAPITAL LEASE OBLIGATIONS 4995 RENT ESCALATION LIABILITY 3117 410408 X 1965286 -52232 170053 117821 1847465 -1380 -1380 1846085 2276377 170053 2157 172210 2104167 0 2104167 PART V, LINE 4: TEMPORARILY RESTRICTED ASSETS HAVE TIME OF ENDOWMENT FUNDS RESTRICTIONS AND ARE AVAILABLE ONCE THOSE TIME RESTRICTIONS HAVE LAPSED OR WHEN THE SPECIFIC EXPENSE HAS BEEN INCURRED. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITIONS EXISTS FOR THE FOUNDATION AT AUGUST 31, 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT -1,380. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT 1,380. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 777. 1 0 0 WISHES GRANTED 115 1009842 218453 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: RECORDS ARE KEPT IN WISH FILES AND A SPECIFIC EXPENSE ACCOUNT IS USED FOR SUCH PAYMENTS; WISH FILES AUDITED FINANCIALS AGAINST THE ACCOUNTING SYSTEM FINANCIALS. SCHEDULE I, PART III MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE 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. WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND APPROVED BY THE PRESIDENT/CEO; SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICE AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X GKTW 51 140800 COST/SELLING PRICE X AIRFARE 6 11096 COST/SELLING PRICE X POOL/SPA 2 6665 COST/SELLING PRICE X PLAYGROUND 4 4861 COST/SELLING PRICE X THEME PARK TICKETS/ACTIVITIES/EXCURSIONS 14 3865 COST/SELLING PRICE X SHOPPING SPREE 7 2640 COST/SELLING PRICE X MISC./OTHER 3 2118 COST/SELLING PRICE X HOTEL ACCOMODATIONS 2 1930 COST/SELLING PRICE X ELECTRONICS 1 1472 COST/SELLING PRICE X VEHICLE 1 1444 COST/SELLING PRICE X ENHANCEMENTS 8 665 COST/SELLING PRICE X MEALS 2 417 COST/SELLING PRICE X WISH PARTY 2 385 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 NEW HAMPSHIRE 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 NEW HAMPSHIRE GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. THE FOUNDATION STRIVES TO PROVIDE CHILDREN WITH THE HOPE FOR BETTER TIMES, THE STRENGTH FOR THE TOUGH TIMES AND THE JOY TO EXPERIENCE THE PRESENT. FORM 990, PART III, LINE 4A THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 YEARS OF AGE DIAGNOSED WITH LIFE-THREATENING MEDICAL CONDITIONS. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS TO VISIT A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. FOR THE YEAR END1NG 8/31/15, THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 84 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $1,356,664. OF THIS AMOUNT, $128,369 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 $128,369 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION B, LINE 11 THE PRESIDENT & CEO, BOARD TREASURER AND BOARD CHAIR REVIEW AND COMMENT ON THE DRAFT FORM 990. THE FINAL FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE IRS. 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 DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT & CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT & 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 15 FOR 2015 COMPENSATION, THE PRESIDENT & 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 BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE TERMS OF THE TRANSACTION AND 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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT & CEO ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S 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 I. 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 AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -777.