2015-07-13T15:48:36-05:00 2014-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2013-09-01 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 FLAHERTY CFO 5169446212 2015-07-10 1 CHRISTINE KAWECKI P00743140 5169187000 2015-07-10 2013 2016-02-25 16:41:14Z PATRICIA CLEMENCY 1111 MARCUS AVENUE NO LL22 LAKE SUCCESS NY 11042 25228664 0 X WWW.METRONY.WISH.ORG X 1983 NY SEE SCHEDULE O. 25 25 48 1363 0 0 20069629 9822625 60900 61800 478032 1254298 0 0 20608561 11138723 7353083 6216343 0 0 3309325 3486428 0 0 1448758 1535338 1553751 12197746 11256522 8410815 -117799 24112441 25127760 4886451 4539503 19225990 20588257 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 8688315 6216343 61800 SEE SCHEDULE O. 8688315 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 1 0 1 48 1 0 0 0 0 0 1 1 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X THOMAS FLAHERTY 5169446212 1111 MARCUS AVENUE LAKE SUCCESS NY 11050 MICHAEL SENTER CHAIRMAN 3.00 X X 0 0 0 LAWRENCE J ROTHENBERG SECRETARY 2.00 X X 0 0 0 BRAD COOPER CHAIRMAN EMERITUS 1.00 X 0 0 0 MARIE ARRIGO TREASURER 2.00 X X 0 0 0 MICHAEL DELANEY VICE CHAIRMAN 2.00 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 JOSEPH E DECILVEO 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 JENNIFER WILSON- BUTTIGIEG DIRECTOR 1.00 X 0 0 0 BARRY WOLF DIRECTOR 1.00 X 0 0 0 PATRICIA CLEMENCY PRESIDENT & CEO 35.00 X 216634 0 51943 DENNIS COVELLI CHIEF OPERATING OFFICER 35.00 X 148571 0 27211 THOMAS FLAHERTY CFO 35.00 X 138110 0 22765 GAIL MONACO SENIOR DIRECTOR 35.00 X 110861 0 22194 CATHERINE ATRIA SENIOR DIRECTOR 35.00 X 106060 0 17955 GABY SAPPINGTON SENIOR DIRECTOR 35.00 X 108625 0 18152 JAY PATRICK VICE PRESIDENT 35.00 X 116750 0 23772 945611 0 183992 7 0 1 0 0 2619211 7203414 719234 9822625 WISH ASSIST REVENUE 900099 61800 61800 61800 436464 436464 14523795 13702046 3915 821749 -3915 817834 817834 383980 2619211 383980 0 11138723 61800 0 1254298 300000 300000 5916343 5916343 583920 142269 311202 130449 1942847 1062810 106533 773504 90453 27275 36678 26500 685024 320018 225183 139823 184184 89035 57286 37863 285 177 51 57 60333 60333 89777 29493 15776 44508 83602 26508 7571 49523 99358 53431 14604 31323 42057 26549 7603 7905 401099 247864 77892 75343 94007 44311 18250 31446 53494 16992 5393 31109 38005 25061 6841 6103 19974 12739 3678 3557 NATIONAL DUES 372580 290612 40984 40984 CREDIT CARD FEES AND BA 80641 0 80641 0 REPAIRS & MAINTAINANCE 78310 32960 32748 12602 VOLUNTEER TRAINING 6558 6558 0 0 33671 17310 10202 6159 11256522 8688315 1119449 1448758 3439475 1515658 10751027 9088879 334128 53776 376282 285164 109439 91118 9072570 14098943 405802 279386 24112441 25127760 822108 712387 4064343 3827116 4886451 4539503 X 4016368 6498023 11634698 10515135 3574924 3575099 19225990 20588257 24112441 25127760 -117799 230066 1250000 0 X 0 1 X 1 0 X 9334710 8310727 10400794 10069629 9822625 47938485 9334710 8310727 10400794 10069629 9822625 47938485 15138 47923347 229636 245444 289464 254071 436464 1455079 620290 645277 383980 1649547 51043111 346162 0.93890 0.94090 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2009 2010 2011 2012 2013 GROSS FUNDRAISING INCOME - - $620,290 $645,277 $383,980 TOTAL - - $620,290 $645,277 $383,980 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9112935 808784 901305 216039 10606985 8256530 581741 477775 203111 9112935 6870021 1166305 412628 192424 8256530 7244585 643960 -827893 190631 6870021 6193710 1026113 223468 198706 7244585 0.30560 0.33710 0.35730 0 0 75102 37130 37972 301180 248034 53146 91118 DUE TO CHAPTERS 29906 ACCRUED PENDING WISH COSTS 3777110 OTHER LIABILITIES 20100 3827116 X 12450986 230066 1082197 1312263 11138723 0 11138723 12338719 1082197 1082197 11256522 0 11256522 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, 2014. GALA 2018963 1745630 273333 273333 WINE AUCTION 784374 692179 92195 92195 2 199854 181402 18452 18452 3003191 2619211 383980 383980 383980 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 NORTH 24TH ST PHOENIX AZ 85016 860481941 501(C)(3) 300000 GRANT WISHES 1 0 WISHES GRANTED 637 995676 4920667 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 $300,000 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 X 0 0 0 0 0 0 0 1 0 PATRICIA CLEMENCY PRESIDENT & CEO 175485 0 41149 0 0 0 17500 0 34443 0 268577 0 0 0 DENNIS COVELLI CHIEF OPERATING OFFICER 129886 0 18685 0 0 0 10000 0 17211 0 175782 0 0 0 THOMAS FLAHERTY CFO 130591 0 7519 0 0 0 0 0 22765 0 160875 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED SOCIAL CLUB DUES IN 2013 FOR THE CEO TO HOLD BUSINESS MEETINGS AND THOSE DUES WERE NOT INCLUDED AS TAXABLE COMPENSATION. 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. X TICKETS/WISH 435 719234 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER PRESENTED WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTIONS. 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 637 WISHES TO CHILDREN DURING FISCAL YEAR END AUGUST 31, 2014. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $6,998,540. OF THIS AMOUNT, $1,082,197 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 $1,082,197 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. IN ADDITION THE FOUNDATION PROVIDED $300,000 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 TREASURER AND AUDIT COMMITTEE. AFTER THE 990 IS REVIEWED AND APPROVED TO SUBMIT, A COPY OF THE 990 IS 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 2013 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 HTTP://METRONY.WISH.ORG/WAYS-TO-HELP/HOW-YOUR-GIFT-IS-SPENT/ . THE 990 IS ALSO AVAILABLE UPON REQUEST ON OUR WEBSITE AND MADE PUBLIC AT HTTP://WWW2.GUIDESTAR.ORG.