2016-07-13T18:30:31-05:00 2015-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2014-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 5169446212 1111 MARCUS AVENUE NO LL22 LAKE SUCCESS NY 11042 THOMAS FALHERTY CFO 5169446212 2016-07-13 1 CHRISTINE KAWECKI P00743140 5169187000 2016-07-13 2014 2016-09-27 15:27:22Z PATRICIA CLEMENCY 1111 MARCUS AVENUE NO LL22 LAKE SUCCESS NY 11042 12463188 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 24 24 50 1418 205253 0 9822625 8893327 61800 71200 1254298 617973 0 0 11138723 9582500 6216343 7787282 0 0 3486428 3972997 0 0 1609958 1553751 2204912 11256522 13965191 -117799 -4382691 25127760 23427539 4539503 7807518 20588257 15620021 X THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 10903047 7787282 71200 SEE SCHEDULE O. 10903047 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 5 0 1 50 1 1 1 0 0 0 0 1 1 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 NY X X THOMAS FLAHERTY 5169446212 1111 MARCUS AVENUE LAKE SUCCESS NY 11042 MICHAEL SENTER CHAIRMAN 3.00 X X 0 0 0 BRAD COOPER CHAIRMAN EMERITUS 1.00 X X 0 0 0 MARIE ARRIGO TREASURER/SECRETARY 3.00 X X 0 0 0 MICHAEL DELANEY VICE CHAIRMAN 2.00 X X 0 0 0 JULIE M BAUER DIRECTOR 1.00 X 0 0 0 STEVEN BURNS DIRECTOR 1.00 X 0 0 0 SARI CHANG DIRECTOR 1.00 X 0 0 0 E RANDALL CLOUSER DIRECTOR 1.00 X 0 0 0 BRET LEAS DIRECTOR 1.00 X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 SEAN GALLAGHER DIRECTOR 1.00 X 0 0 0 ANTHONY HABIB DIRECTOR 1.00 X 0 0 0 JOEL HARPER DIRECTOR 1.00 X 0 0 0 CATE KHAN DIRECTOR 1.00 X 0 0 0 ROBERT MOORE DIRECTOR 1.00 X 0 0 0 PAULETTE MULLINGS BRADNOCK DIRECTOR 1.00 X 0 0 0 JONATHAN POLKES DIRECTOR 1.00 X 0 0 0 SCOTT SCHILLER DIRECTOR 1.00 X 0 0 0 REBECCA SHAGHALIAN DIRECTOR 1.00 X 0 0 0 STEVEN SLADKUS DIRECTOR 1.00 X 0 0 0 JOHN STEWART DIRECTOR 1.00 X 0 0 0 TY WILLIAMS DIRECTOR 1.00 X 0 0 0 IVAN TABACK DIRECTOR 1.00 X 0 0 0 BARRY WOLF DIRECTOR 1.00 X 0 0 0 JENNIFER WILSON- BUTTIGIEG DIRECTOR THRU 9/22/14 1.00 X 0 0 0 LARRY ROTHENBERG DIRECTOR THRU 9/22/14 1.00 X 0 0 0 JOSEPH DECILVEO DIRECTOR THRU 9/22/14 1.00 X 0 0 0 PATRICIA CLEMENCY PRESIDENT & CEO 35.00 X 242044 0 31783 PAMELA MASTROTA CHIEF OPERATING OFFICER 35.00 X 175334 0 0 THOMAS FLAHERTY CFO 35.00 X 146822 0 13030 GAIL MONACO SENIOR DIRECTOR 35.00 X 122057 0 15021 CATHERINE ATRIA SENIOR DIR THRU 7/24/15 35.00 X 108513 0 6345 GABY SAPPINGTON SENIOR DIRECTOR 35.00 X 109942 0 7153 904712 0 73332 6 0 1 0 0 2763745 6129582 1582830 8893327 WISH ASSIST REVENUE 900099 71200 71200 71200 475710 205253 270457 2398409 2256146 142263 142263 142263 624542 2763745 624542 0 9582500 71200 205253 412720 400000 400000 7387282 7387282 1126989 383649 415570 327770 2178394 1247194 285980 645220 36427 11639 20729 4059 482313 291788 59299 131226 148874 86248 17531 45095 5456 109 5312 35 578 578 56709 56709 137605 49332 44517 43756 253976 114917 51867 87192 43585 28305 6904 8376 384091 241194 67484 75413 161650 95540 22152 43958 107632 42793 12316 52523 51000 28050 9180 13770 42729 25843 7678 9208 NATIONAL DUES 454234 358845 45423 49966 BAD DEBT EXPENSE 182743 268 135975 46500 REPAIRS & MAINTAINANCE 117752 71165 29468 17119 VOLUNTEER TRAINING 12210 10125 1935 150 192962 28761 155579 8622 13965191 10903047 1452186 1609958 1141975 1515658 2884 9088879 7530437 53776 50166 448638 336164 91118 112474 14098943 14146516 279386 443087 25127760 23427539 712387 888530 3827116 6918988 4539503 7807518 X 6498023 3826798 10515135 8218124 3575099 3575099 20588257 15620021 25127760 23427539 X -4382691 -380292 -205253 X 0 1 X 1 0 X 8310727 10400794 10069629 9822625 8893327 47497102 8310727 10400794 10069629 9822625 8893327 47497102 47497102 245444 289464 254071 436464 65204 1290647 205253 205253 620290 645277 383980 624542 2274089 51267091 323726 0.92650 0.93890 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2010 2011 2012 2013 2014 GROSS FUNDRAISING INCOME - $620,290 $645,277 $383,980 $624,542 TOTAL - $620,290 $645,277 $383,980 $624,542 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10606985 243581 -34359 2810405 8005802 9112935 808784 901305 216039 10606985 8256530 581741 477775 203111 9112935 6870021 1166305 412628 192424 8256530 7244585 643960 -827893 190631 6870021 0.45000 0.10000 0.45000 0 0 89207 37130 52077 359431 299034 60397 112474 DUE TO CHAPTERS 33449 ACCRUED PENDING WISH COSTS 6793822 OTHER LIABILITIES 91717 6918988 X 11383485 -380292 2386530 2006238 9377247 205253 205253 9582500 16351721 2386530 2386530 13965191 0 13965191 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS RESTRICTED TO GRANTING WISHES, THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE PAIR MARKET VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED TO BE USED TOWARDS THE DIRECT COST OF GRANTING WISHES, IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT, ACCORDINGLY, OVER THE LONG TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 5% ANNUALLY, THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: PARTNERSHIP INVESTMENT 205,253. GALA 1929423 1539573 389850 389850 WINE AUCTION 760090 617970 142120 142120 3 698774 606202 92572 92572 3388287 2763745 624542 624542 624542 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 NORTH 24TH ST PHOENIX AZ 850160000 860481941 501(C)(3) 400000 GRANT WISHES 1 0 WISHES GRANTED 616 1022407 6364875 FMV TRAVEL, M&E, SUPPLIES, ETC. PART I, LINE 2: THE MAKE-A-WISH FOUNDATION OF AMERICA HAS AN ASSISTANCE FUND DESIGNATED TO HELP CHAPTERS THAT ARE IN NEED OF FUNDS TO GRANT WISHES IN THEIR REGION, THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK DONATED $400,000 TO THIS FUND AND HELPED GRANT WISHES FOR CHILDREN THAT MIGHT NOT HAVE BEEN ABLE TO RECEIVE WISHES DUE TO A LACK OF FUNDING IN THE REGION IN WHICH THEY RESIDE,. THE CHAPTERS RECEIVING EACH GRANT ARE REQUIRED TO MAINTAIN COPIES OF RECEIPTS FOR ALL EXPENSES INCURRED IN GRANTING THOSE WISHES. X 1 1 X X X 1 0 0 0 0 0 0 1 0 PATRICIA CLEMENCY PRESIDENT & CEO 196706 0 45338 0 0 0 17500 0 14283 0 273827 0 0 0 PAMELA MASTROTA CHIEF OPERATING OFFICER 171732 0 3602 0 0 0 0 0 0 0 175334 0 0 0 THOMAS FLAHERTY CFO 142200 0 4622 0 0 0 0 0 13030 0 159852 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED SOCIAL CLUB DUES IN 2014 FOR THE CEO TO HOLD BUSINESS MEETINGS AND THOSE DUES WERE NOT INCUDED AS TAXABLE COMPENSATION PART I, LINE 4A CATHERINE ATRIA RECEIVED A $52,500 SEVERANCE PAYMENT UPON TERMINATION. PART I, LINE 7 THE CEO & COO RECEIVED BONUS PAYMENTS BASED ON A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR FOR ALL EMPLOYEES. PART I, LINE 7 X TICKETS/WISH RELATED 1189 1582830 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER PRESENTED WAS DETERMINED BASED ON BOTH THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF CONTRIBUTORS. FORM 990, PART I, LINE 1 THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK 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 METRO NEW YORK AND WESTERN NEW YORK GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONSTO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A LIFE THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION HAS GRANTED 616 WISHES TO CHILDREN DURING FISCAL YEAR END AUGUST 31, 2015. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $9,773,812. OF THIS AMOUNT, $2,386,530 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 $2,386,530 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN ADDITION THE FOUNDATION PROVIDED $400,000 TO THE MAKE-A-WISH FOUNDATION OF AMERICA TO ASSIST OTHER CHAPTERS IN GRANTING WISHES. FORM 990, PART VI, SECTION B, LINE 11 THE CFO REVIEWS THE FORM 990 WHEN COMPLETED BY THE ACCOUNTANT PREPARING THE 990. THE 990 IS THEN REVIEWED BY THE EXECUTIVE BOARD AND AUDIT COMMITTEE. AFTER THE 990 IS REVIEWED AND APPROVED TO SUBMIT AND COPY OF THE 990 WILL BE SENT TO ALL BOARD MEMBERS, THEN FILED. 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 STAFF 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 15 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. 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 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 EXECUTIVE COMMITTEE-APPROVED SALARY BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FROM THE GENERAL PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OR THROUGH OUR WEBSITE HTTPS://METRONY.WISH.ORG/ABOUT-US/OUR-CHAPTER/MANAGING-FUNDS. THE 990 IS ALSO AVAILABLE UPON REQUEST, ON OUR WEBSITE AND MADE PUBLIC AT HTTP://WWW2.GUIDESTAR.ORG. FORM 990, PART XI, LINE 9: PARTNERSHIP INVESTMENT -205,253.