2015-04-09T21:43:37-05:00 2014-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 117531683 990 2013-09-01 363422138 MAKE-A-WISH FOUNDATION OF ILLINOIS INC MAKE 3126029474 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 3126029474 2015-04-06 1 P00743140 5169187000 2015-04-08 2013 2016-03-07 17:11:31Z STEPHANIE SPRINGS 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 11572703 0 X WWW.ILLINOIS.WISH.ORG X 1985 IL SEE SCHEDULE O. 19 19 50 1497 0 0 9850889 10155964 7350 7050 686699 347407 30128 32861 10575066 10543282 6097935 6741442 0 0 2810564 3000319 0 0 1575946 1267741 1409904 10176240 11151665 398826 -608383 10451248 11677367 4630604 5785645 5820644 5891722 X THE MAKE-A-WISH FOUNDATION OF ILLINOIS MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. OUR VISION IS TO MAKE EVERY ELIGIBLE CHILD'S WISH COME TRUE. 0 0 8712376 6741442 7064 SEE SCHEDULE O 8712376 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 31 3 1 50 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 IL X X DARYL THOMANN 3126029474 640 N LASALLE DRIVE SUITE 280 CHICAGO IL 606543754 CHRISTINA ROTHER DIRECTOR-CHAIR 2.00 X 0 0 0 DOUG PATRICK DIRECTOR-VICE CHAIR 2.00 X 0 0 0 SAM SEBASTIAN DIRECTOR-VICE CHAIR 2.00 X 0 0 0 PETER MAGRINI DIR-CORP DOCS OFFICER 2.00 X 0 0 0 LAURA BROWN DIRECTOR-TREASURER 2.00 X 0 0 0 GEORGE COCHRAN DIRECTOR 2.00 X 0 0 0 ARMOND DINVERNO DIRECTOR 2.00 X 0 0 0 STEVE GADOMSKI DIRECTOR 2.00 X 0 0 0 KATHERINE GRAHAM SHANNON DIRECTOR 2.00 X 0 0 0 CARYN GUINTA DIRECTOR 2.00 X 0 0 0 AHMAD ISLAM DIRECTOR 2.00 X 0 0 0 DON JOHNSON DIRECTOR 2.00 X 0 0 0 ROBERT JOHNSON DIRECTOR 2.00 X 0 0 0 DOMINIC NAKIS DIRECTOR 2.00 X 0 0 0 JOHN NEUMAIER DIRECTOR 2.00 X 0 0 0 BRIAN PAUL DIRECTOR 2.00 X 0 0 0 TARA SHAWEL DIRECTOR 2.00 X 0 0 0 MARY BETH SIDDONS DIRECTOR 2.00 X 0 0 0 JEFF YOUNG DIRECTOR 2.00 X 0 0 0 JONATHAN ZEILER DIRECTOR 2.00 X 0 0 0 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 40.00 X 225950 0 23918 DARYL THOMANN CHIEF OPERATING OFFICER 40.00 X 151347 0 13027 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 40.00 X 154989 0 3502 532286 0 40447 3 0 1 0 WINDY CITY LIMOUSINE 188 INDUSTRIAL DRIVE SUITE 320 ELMHURST IL 60126 LIMOS FOR WISH FAMILIES 234694 1 69133 1725246 8361585 2102176 10155964 WISH ASSIST FEES 900099 7050 7050 7050 211290 211290 271907 135790 136117 136117 136117 886130 1725246 886130 0 40348 7501 32847 32847 MISCELLANEOUS REVENUE 900099 14 14 14 10543282 7064 0 380254 6741442 6741442 600886 91295 271155 238436 1983588 934179 346562 702847 12328 5997 1104 5227 187109 86272 30633 70204 216408 96484 43453 76471 5550 5550 38906 18167 7390 13349 152523 65188 15561 71774 1426 76 1350 171408 73936 8671 88801 29756 13895 5652 10209 288887 138865 52867 97155 37572 14714 1624 21234 47887 25764 4102 18021 7759 7759 72150 33520 13740 24890 NATIONAL DUES 332861 259629 36618 36614 PROMOTIONAL GIFT ITEMS 122774 85230 2691 34853 BANK FEES 72564 109 8120 64335 UNRECOVERABLE EXPENSE 17260 17260 0 0 10621 10354 91 176 11151665 8712376 863343 1575946 X 17974 8987 0 8987 1177480 1685486 1310952 1180202 24723 18847 127841 112842 137769 89208 523967 321591 230974 202376 7194756 8047701 246753 340705 10451248 11677367 592481 675040 16125 39530 4021998 5071075 4630604 5785645 X 1121931 992706 1786998 1983478 2911715 2915538 5820644 5891722 10451248 11677367 X -608383 720058 -40597 X 0 1 X 1 0 X 8673980 8939838 9761501 9850889 10155964 47382172 8673980 8939838 9761501 9850889 10155964 47382172 698259 46683913 100475 126118 137402 172877 211290 748162 733465 821719 1030522 825994 926492 4338192 52468526 30975 0.88980 0.89580 X PART II, LINE 10 - OTHER INCOME DESCRIPTION 2009 2010 2011 2012 2013 GROSS FUNDRAISING REVENUE $733,069 $821,140 $1,014,720 $784,486 $886,130 GROSS GAMING REVENUE - - - $37,031 $40,348 OTHER INCOME $396 $579 $15,802 $4,478 $14 TOTAL $733,465 $821,719 $1,030,522 $825,995 $926,492 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3259920 25000 433386 0 137000 17050 3564256 3151528 50000 151722 0 86000 7330 3259920 2989773 58965 183450 0 76000 4660 3151528 2678164 86140 293445 0 65000 2976 2989773 2267720 287250 179711 0 54000 2517 2678164 0.00000 1.00000 0.00000 0 0 523967 321591 202376 202376 ACCRUED PENDING WISH COSTS 4904441 DEFERRED RENT 109900 CAPITAL LEASE OBLIGATIONS 10583 DUE TO CHAPTERS 46151 5071075 X 13337347 720058 2112913 1 2832972 10504375 38907 38907 10543282 13266269 2112913 40598 2153511 11112758 38907 38907 11151665 PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT WISH GRANTING. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PLEDGES 40,598. WISH BALL 1608206 1049693 558513 44343 165559 134058 214553 GOLF OUTING 385441 210333 175108 42914 1000 0 131194 8 617729 465220 152509 25731 49867 800 76111 2611376 1725246 886130 112988 216426 134858 421858 886130 0 40348 2450 5051 1 0.50000 40348 2450 5051 7501 32847 IL 1 0 0 0 0.00000 1.00000 DARYL THOMANN 640 N LASALLE DR SUITE 280 CHICAGO IL 60654 0 0 1 0 0 WISHES GRANTED 634 985283 4909859 FMV TRAVEL, M&E, SUPPLIES WISHES PENDING 448 846300 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE ORGANIZATION 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 GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES. HOWEVER, CASH ASSISTANCE IN THE FORM OF PREPAID CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (E.G. MEALS, TIPS, GAS ,ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE PREPAID CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE FOR THE FUNDS. X X X X 0 0 0 0 0 0 0 1 0 STEPHANIE SPRINGS CHIEF EXECUTIVE OFFICER 198321 0 26390 0 1239 0 3145 0 20773 0 249868 0 0 0 DARYL THOMANN CHIEF OPERATING OFFICER 144099 0 7135 0 113 0 2183 0 10844 0 164374 0 0 0 HEATHER SIMPSON CHIEF DEVELOPMENT OFFICER 150233 0 4570 0 186 0 0 0 3502 0 158491 0 0 0 PART I, LINE 7 EXECUTIVE BONUSES ARE DISCRETIONARY AND ARE PROVIDED UPON APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD FOR BOTH THE CEO AND LEADERSHIP TEAM BASED ON ORGANIZATIONAL AND INDIVIDUAL PERFORMANCE, INCLUDING ACHIEVEMENT OF KEY FINANCIAL AND OPERATIONAL METRICS. X 6 35474 COST/SELLING PRICE X MEAL/ACTIVITY 252 1111679 COST/SELLING PRICE X EVENT AUCTION 433 320256 COST/SELLING PRICE X TOYS/ACTIVITY 833 310638 COST/SELLING PRICE X AIR BY WISH 58 261567 COST/SELLING PRICE X OFFICE EXPENS 39 62562 COST/SELLING PRICE 0 0 1 1 PART I, COLUMN (B): THE NUMBER IN COLUMN B FOR "MEALS/ACTIVITY" AND "AIR BY WISH" IS THE NUMBER OF WISHES FOR WHICH CONTRIBUTIONS WERE APPLIED. THERE WERE MANY DONORS WHO MADE CONTRIBUTIONS OF VARIOUS AMOUNTS. THEIR CONTRIBUTIONS ARE POOLED AND USED TO SUPPORT OUR TRAVEL RELATED WISHES. THE NUMBER IN COLUMN B FOR OTHER CATEGORIES IS THE NUMBER OF CONTRIBUTIONS AS LISTED BY DATE OF CONTRIBUTION. PART I, LINE 32B: THE FOUNDATION USES A BROKERAGE FIRM TO SELL DONATED SECURITIES. FORM 990 PART I, LINE 1 THE MAKE-A-WISH FOUNDATION OF ILLINOIS 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 PROGRAM SERVICE ACCOMPLISHMENTS IN THE PAST YEAR, THE ORGANIZATION FULFILLED THE WISHES OF 634 CHILDREN IN ILLINOIS. SINCE INCEPTION, THE ORGANIZATION HAS GRANTED OVER 12,000 WISHES. A STRONG MEDICAL OUTREACH AND COMMUNITY PRESENCE PROGRAM, AS WELL AS STAFF THAT WORK DIRECTLY IN THE COMMUNITY, HELPS THE FOUNDATION MAINTAIN STRONG TIES WITH INDIVIDUALS, COMMUNITY GROUPS, HOSPITALS, AND CORPORATIONS THROUGHOUT OUR TERRITORY. TOTAL EXPENSE OF $13,266,269 WAS INCURRED THIS YEAR TO FULFILL OUR MISSION PER THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. OF THIS AMOUNT, $2,112,913 (16%) FOR DONATED SERVICES AND USE OF FACILITIES IS NOT REPORTABLE IN FORM 990 AND IS EXCLUDED FROM REVENUE AND EXPENSE (SEE SCHEDULE D PARTS XI AND XII). THE AMOUNT NOT REPORTED IS CRITICAL TO WISH GRANTING AND INCLUDES DONATED AIRFARE, LODGING, AND OTHER TRAVEL SERVICES FOR WISHES. FORM 990, PART I, SUMMARY LINE 5 AND PART V LINE 2A EMPLOYEES ALTHOUGH THE NUMBER OF EMPLOYEES REPORTED ON THE 2013 FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS, WAS 50, THIS NUMBER DOES NOT REPRESENT THE ACTUAL NUMBER OF EMPLOYEES AT THE ORGANIZATION, SINCE IT INCLUDES PEOPLE WHO ARE NO LONGER EMPLOYED. THERE WERE 42 EMPLOYEES AS OF AUGUST 31, 2014, OUR FISCAL YEAR END. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW PROCESS THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S CHIEF OPERATING OFFICER AND ACCOUNTING MANAGER WORKED CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGED, DELOITTE LLP, TO PREPARE THE RETURN. THE FINAL FORM 990 WAS REVIEWED BY THE CEO AND FINANCE COMMITTEE AND DISCUSSED WITH FINANCE STAFF AND DELOITTE. THE FINANCE COMMITTEE VOTED TO APPROVE THE FORM FOR FILING. SUBSEQUENT TO ITS REVIEW, THE FINANCE COMMITTEE REPORTED BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: MONITORING AND ENFORCEMENT THE FOUNDATION HAS A CODE OF ETHICS AND CONFLICT OF INTEREST POLICY, APPROVED BY THE BOARD OF DIRECTORS. THIS POLICY DEFINES WHAT IS CONSIDERED TO BE A CONFLICT OF INTEREST, THE PROCESS THAT BOARD OFFICERS, BOARD MEMBERS, EMPLOYEES, AND VOLUNTEERS SHOULD UNDERTAKE IF THEY BELIEVE THEY MAY HAVE A CONFLICT OF INTEREST, AND THE RESOLUTION PROCESS. THIS POLICY INCORPORATES STANDARDS DEVELOPED BY THE MAKE-A-WISH FOUNDATION OF AMERICA TO HAVE AN ANNUAL CONFLICT OF INTEREST ASSURANCE STATEMENT SIGNED BY EACH OF THESE INDIVIDUALS. IT ADDITIONALLY REQUIRES BOARD OFFICERS, BOARD MEMBERS, AND EMPLOYEES TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT, TO MORE PROACTIVELY PROMPT FOR IDENTIFICATION OF POTENTIAL CONFLICTS. ASSURANCE AND DISCLOSURE STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE SUBMITTED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF OPERATING OFFICER AND CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST BEGIN WITH FORWARDING THE ISSUE FOR HANDLING TO THE DESIGNATED AUTHORITY (E.G. CEO FOR EMPLOYEE AND VOLUNTEER ISSUES, BOARD CHAIR OR COMMITTEE CHAIR FOR BOARD MEMBERS). THE DESIGNATED AUTHORITY WILL DETERMINE THE NATURE OF THE CONFLICT VIA THE WRITTEN DISCLOSURE STATEMENT AS WELL AS ANY ADDITIONAL VERBAL OR WRITTEN COMMUNICATIONS WITH THE INTERESTED PERSON. THE DESIGNATED AUTHORITY HAS RESPONSIBILITY TO DETERMINE APPROPRIATE RESOLUTION. AS NOTED IN THE POLICY, ALL INTERESTED PERSONS HAVE A RESPONSIBILITY TO ACT BY COMPLETING AND SUBMITTING THE DISCLOSURE STATEMENT, AS WELL AS REFRAIN FROM TAKING ANY FURTHER ACTION ON BEHALF OF THE FOUNDATION PENDING CONCLUSION OF THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A TOP MANAGEMENT OFFICIALS' COMPENSATION THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS ACCOUNTABLE FOR APPROVING THE CEO'S COMPENSATION PACKAGE. IT ALSO APPROVES THE INCENTIVE TERMS FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, DIRECTOR OF PROGRAM SERVICES, AND DIRECTOR OF MARKETING. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE CEO'S COMPENSATION PACKAGE AND LEADERSHIP TEAM INCENTIVE TERMS. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. THE COMPENSATION COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE AND IS TASKED WITH MAKING A RECOMMENDATION TO THE EXECUTIVE COMMITTEE ON THE TOTAL COMPENSATION PACKAGE FOR THE CEO, INCLUDING MERIT INCREASES AND BONUS PAYOUTS BASED UPON PERFORMANCE IN THE GIVEN FISCAL YEAR. ADDITIONALLY, THIS COMMITTEE DETERMINES WHETHER THE LEADERSHIP TEAM MAY BE ELIGIBLE FOR A BONUS OR INCENTIVE COMPENSATION BASED UPON THE RECOMMENDATION FROM THE CHIEF EXECUTIVE OFFICER FOR SUCH COMPENSATION. THE COMPENSATION COMMITTEE CONSISTS OF AT LEAST 3 BOARD MEMBERS AND A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS PROFESSIONAL FROM THE HAY GROUP ("INDEPENDENT PROFESSIONAL"). THE COMPENSATION COMMITTEE REVIEWS AND ANALYZES THE CEO'S TOTAL COMPENSATION PACKAGE. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT PROFESSIONAL (I.E. TOTAL COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX-EXEMPT) FOR SIMILAR JOB "RESPONSIBILITIES.") THIS DATA WAS LAST UPDATED IN 2013. THE EXECUTIVE COMMITTEE'S WRITTEN RECORDS RELATED TO COMPENSATION INCLUDE: 1) THE TERMS OF THE COMPENSATION ARRANGEMENTS; 2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND 3) DOCUMENTATION OF THE COMPENSATION DECISIONS MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS 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 ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PLEDGES -40,598. ROUNDING 1.