2015-07-14T10:49:28-05:00 2014-08-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE STE 4000 INDIANAPOLIS IN 46204 990 2013-09-01 760116615 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA INC % Melissa Henderson MAKE 2814919474 12625 SOUTHWEST FREEWAY Suite STAFFORD TX 77477 Meilissa Henderson DIRECTOR OF FINANCE 2814919474 2015-07-14 true JENNIFER L LYNCH P01255855 2814919474 2013 2016-03-07 17:11:31Z X Teresa Andrepont 12625 Southwest Freeway Stafford TX 77477 7329714 false X www.texgulf.wish.org X 1984 TX SEE SCHEDULE O 42 42 9 490 0 4412229 5099836 0 0 729551 1272451 0 0 5141780 6372287 3531044 3977747 0 0 662989 692929 0 0 245675 319983 286514 4514016 4957190 627764 1415097 12858095 15374054 1570127 1982904 11287968 13391150 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. false false 4373668 3977747 0 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. THE FOUNDATION GRANTED 505 WISHES AT AN AVERAGE WISH COST OF APPROXIMATELY $8,000 DURING THE FISCAL YEAR ENDING AUGUST 31, 2014. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. 4373668 true true false false false false false false false true true false false false true true true false false false false false false false false false false true true true false false false false false false false true true false false false false false false false false true 1 0 true 9 true false false false false false false false false false false X 42 42 true false false false false false false true true false false true true true true true true true true false X X Melissa Henderson 2814919474 12625 Southwest Freeway Stafford TX 77477 STEPHEN LANDRY CHAIRMAN 1.0 0.0 X X SCOTT SCHWINGER VICE-CHAIRMAN 1.0 0.0 X X DAVID AINSWORTH CHAIRMAN-ELECT 1.0 0.0 X X STEPHANIE BUCHANAN SECRETARY 1.0 0.0 X X CHARLES GIRAUD TREASURER 1.0 0.0 X X DAN BELLOW DIRECTOR 1.0 0.0 X X MATT BRAND DIRECTOR 1.0 0.0 X BEN BROUSSARD DIRECTOR 1.0 0.0 X DWANE BROUSSARD DIRECTOR 1.0 0.0 X RON BURNISKE DIRECTOR 1.0 0.0 X CAROLYN COLIAS DIRECTOR 1.0 0.0 X JOHN CROLEY DIRECTOR 1.0 0.0 X SUSAN COX DIRECTOR 1.0 0.0 X BRUCE CULPEPPER DIRECTOR 1.0 0.0 X KEN DUNN DIRECTOR 1.0 0.0 X MARK ERWIN DIRECTOR 1.0 0.0 X JOHN ESSLINGER DIRECTOR 1.0 0.0 X LEVI GOODE DIRECTOR 1.0 0.0 X LAUREN HEBERT DIRECTOR 1.0 0.0 X JAKE JACQUES DIRECTOR 1.0 0.0 X MARK SHULTS DIRECTOR 1.0 0.0 X RICK KOLENCIK DIRECTOR 1.0 0.0 X BRANDON LANDRY DIRECTOR 1.0 0.0 X GREG LARSEN DIRECTOR 1.0 0.0 X TED MCELROY DIRECTOR 1.0 0.0 X CHRISSY MAFRIGE DIRECTOR 1.0 0.0 X VICKY NEUMEYER DIRECTOR 1.0 0.0 X TONY NEVOTTI DIRECTOR 1.0 0.0 X STEPHEN PARKER DIRECTOR 1.0 0.0 X WILLIAM REILY DIRECTOR 1.0 0.0 X JEFF REIMERT DIRECTOR 1.0 0.0 X LAURIE SCHAUB DIRECTOR 1.0 0.0 X KEN SIMON DIRECTOR 1.0 0.0 X JOHN SOUSA DIRECTOR 1.0 0.0 X RICK STEIN DIRECTOR 1.0 0.0 X AARON THIELHORN DIRECTOR 1.0 0.0 X ANDY VERES DIRECTOR 1.0 0.0 X BILL WINDHAM DIRECTOR 1.0 0.0 X GLENN WOO DIRECTOR 1.0 0.0 X 0 0 GENO IAFRATE DIRECTOR 1.0 0.0 X 0 0 JASON KOHLL DIRECTOR 1.0 0.0 X MATTHEW ACOCK DIRECTOR - STARTING 08/14 1.0 0.0 X 0 0 RANDY ACOCK DIRECTOR - THROUGH 09/13 0.0 0.0 X 0 0 TERESA ANDREPONT PRESIDENT & CEO 40.0 0.0 X 274164 0 12096 CATHY ANDERSON VP OF PROGRAM SERVICES 40.0 0.0 X 74123 0 MELISSA HENDERSON DIRECTOR OF FINANCE 20.0 0.0 X 40639 0 388926 0 12096 1 false true false 0 57158 5042678 1708428 5099836 0 367999 367999 0 0 0 0 0 1861879 957427 904452 904452 904452 0 0 0 0 6372287 1272451 300000 300000 3677747 3677747 0 0 381539 116722 197882 66935 0 217712 130110 11487 76115 56848 10357 32193 14298 0 36830 17171 11147 8512 0 0 0 0 0 51849 51849 8357 1564 5798 995 32324 32324 34647 17098 5596 11953 4674 2571 841 1262 0 33372 18355 6007 9010 2630 1432 468 730 0 4374 1666 1890 818 0 88773 69243 9765 9765 3833 2108 690 1035 0 All other expenses 21681 7524 2234 11923 4957190 4373668 337847 245675 0 2645 177895 246013 130689 127818 0 0 0 0 0 0 0 0 0 0 5538 14235 3347985 160269 251234 3187716 11901593 11394993 0 0 0 0 0 0 391146 400634 12858095 15374054 234149 333493 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1335978 1649411 1570127 1982904 X 9969055 10365262 186449 401923 1132464 2623965 11287968 13391150 12858095 15374054 X 1415097 465301 222784 X false true X true false X 3328773 3393795 4220622 4412229 5099836 20455255 0 0 3328773 3393795 4220622 4412229 5099836 20455255 3202695 17252560 314994 334132 345624 396876 367999 1759625 0 0 22214880 0.77662 0.79164 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 934925 1474802 208190 2617917 208072 722133 4720 934925 208072 208072 208072 208072 208072 208072 0.91870 0.08130 false false 848936 848936 2385658 104170 2281488 101268 45974 55294 12123 10125 1998 3187716 0 Accrued Pending Wish Costs 1623550 DUE TO OTHER MAKE-A-WISH CHAPTERS 24490 DUE TO MAKE-A-WISH FDN OF AMERICA 1371 1649411 7706035 465301 893443 26853 1385597 6320438 51849 51849 6372287 5602853 697512 697512 4905341 51849 51849 4957190 Describe the intended uses of the organization's endowment funds Schedule D, Part V, Line 4 Describe the intended uses of the organization's endowment funds The Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana, Inc. has $2,617,917 held in endowment funds as of August 31, 2014. These funds are to be held in perpetuity, with the earnings used for wish-granting purposes. FIN 48 (ASC 740) Liability for Uncertain Tax Position SCHEDULE D, PART X, LINE 2 The Foundation is a not-for-profit organization exempt from federal income taxes under the provisions of Internal Revenue Code Section 501(c)(3). However, the Foundation remains subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the financial statements taken as a whole. Management believes that no uncertain tax positions exist for the Foundation at August 31, 2014. The Foundation's 2011 through 2013 tax years are open for examination by the Internal Revenue Service. recon of change in net assets from form 990 to financial statements schedule d, part xi, line 2d other adjustments of $26,853 are for changes in value of split-interest agreements. true MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24th St STE 400 PHOENIX AZ 85016 860481941 501(c)(3) 300000 N/A N/A Wish assistance 1 Various recipients for wishes granted 505 646619 3031128 FMV Direct cost/wishes Description of Organization's Procedures for Monitoring the Use of Grants Form 990, Schedule I MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECT 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. ALL WISH EXPENSES ARE DEVELOPED BY THE VICE PRESIDENT OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION IS RETAINED BY THE ORGANIZATION. OF THE TOTAL 505 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $646,619 WERE PROVIDED DIRECTLY TO APPROXIMATELY 373 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $3,721,140 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. DURING FISCAL YEAR 2014, THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA CHAPTER WAS FORTUNATE ENOUGH TO BE ABLE TO CONTRIBUTE $300,000 TO THE WISH FULFILLMENT FUND OF THE MAKE-A-WISH FOUNDATION OF AMERICA. THESE FUNDS ARE USED TO HELP GRANT WISHES IN CHAPTERS WITH LIMITED FUNDS. THE INTENDED USE OF THE FUNDS IS NOT DIRECTLY MONITORED AS THE RECIPIENT CHAPTERS ARE INDEPENDENT ORGANIZATIONS WITH THE SAME MISSION OF GRANTING WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. X X X X false true false false false false false true false TERESA ANDREPONT PRESIDENT & CEO 201601 0 49737 0 22827 0 12096 286260 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FORM 990, SCHEDULE J, PART I, QUESTION 4 THE CHAPTER HAS A DEFINED CONTRIBUTION RETIREMENT PLAN. FULL-TIME EMPLOYEES ARE ELIGIBLE FOR PARTICIPATION IN THE PLAN AFTER REACHING 21 YEARS OF AGE AND UPON COMPLETION OF ONE YEAR OF SERVICE. UNDER PROVISIONS OF THE PLAN, ELIGIBLE EMPLOYEES MAY ELECT TO DEFER A PERCENTAGE OF THEIR SALARY SUBJECT TO CERTAIN IRC LIMITATIONS. THE CHAPTER MATCHES 50% OF EMPLOYEE CONTRIBUTIONS UP TO 6% OF THE EMPLOYEE'S SALARY. DURING THE CALENDAR YEAR 2013, THE CHAPTER GAVE $12,096 IN MATCHING FUNDS TO CEO & PRESIDENT TERESA ANDREPONT. NON-FIXED PAYMENTS SCHEDULE J, PART I, QUESTION 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAKE RECOMMENDATIONS FOR BONUSES AND SALARY INCREASES BASED ON THE CURRENT ECONOMIC CLIMATE AND STAFF EFFORTS. BASED ON THOSE FACTORS, THE BOARD APPROVED A BONUS OF $49,737 FOR PRESIDENT & CEO TERESA ANDREPONT DURING THE CALENDAR YEAR 2013. VP OF PROGRAMS CATHY ANDERSON'S BONUS OF $6,217 AND DIRECTOR OF FINANCE MELISSA HENDERSON'S BONUS OF $3,650 WERE DETERMINED BY TERESA ANDREPONT DURING THE CALENDAR YEAR 2013 AND WERE WITHIN THE RECOMMENDED RANGE APPROVED BY THE EXECUTIVE COMMITTEE. STEPHANIE BUCHANAN SECRETARY & BOARD MEMBER 130478 SEE SCHEDULE L, PART V false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS FORM 990, SCHEDULE L, PART IV DURING FISCAL YEAR 2013, STEPHANIE BUCHANAN WAS BOTH AN OFFICER OF UNITED AIRLINES AND ON THE BOARD OF DIRECTORS OF THE CHAPTER THE CHAPTER PURCHASED AIRFARE ON BEHALF OF WISH FAMILIES OF APPROXIMATELY $130,478 DURING THE FISCAL YEAR. X TICKETS/FOOD/TRANS/LODGING 221 800413 COST/SELLING PRICE X FURNITURE & REMODELING 26 581162 COST/SELLING PRICE X FINISHING & FLOORING 1 120000 COST/SELLING PRICE X EVENT TICKETS 187 96155 COST/SELLING PRICE X OTHER WISH RELATED GOODS 214 110698 COST/SELLING PRICE false true false Organization's Mission Form 990, Part I, Question 1 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. FAMILY RELATIONSHIP OF OFFICERS Form 990, Part VI, Question 2 Randy Acock / Matthew Acock Father/Son PROCESS USED BY MANAGEMENT GOVERNING BODY TO REVIEW 990 Form 990, Part VI, Question 11 After completion of the Form 990, a draft form in electronic format is provided to the chapter's compliance committee. The compliance committee reviews the draft, then the committee chair sends his approval to the chapter president & CEO. After receiving approval, the director of finance signs the form. The final signed form is submitted to the entire board of directors in electronic format and then filed with the IRS. PROCESS TO MONITOR TRANSACTION FOR CONFLICT OF INTEREST Form 990, Part VI, Question 12C ON A YEARLY BASIS, THE CHAPTER'S EMPLOYEES AND MEMBERS OF ITS BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN THE "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT." THE STATEMENTS ARE THEN RETURNED TO THE CHAPTER'S PRESIDENT & CEO. IF A DIRECTOR HAS A CONFLICT, THEN THE DIRECTORS WILL DISCUSS WHAT, IF ANY, STEPS TO TAKE. IF THE CONFLICT RELATES TO PROPOSED SERVICES, THE DIRECTOR WILL RECUSE HIMSELF FROM THE VOTING. PROCESS FOR DETERMINING COMPENSATION FOR CEO, EXEC. DIRECTOR OR TOP MGMT Form 990, Part VI, Question 15 ON AN ANNUAL BASIS PRIOR TO EACH FISCAL YEAR BEGINNING, THE CHAPTER'S COMPENSATION COMMITTEE WILL REVIEW OUTSIDE SALARY SURVEYS FOR THOSE IN A SIMILAR POSITION TO THE FOUNDATION'S PRESIDENT & CEO. THE COMPENSATION COMMITTEE THEN MAKES THEIR RECOMMENDATION TO THE FULL BOARD OF DIRECTORS REGARDING THE PRESIDENT & CEO'S NEW SALARY. THE DIRECTORS THEN DISCUSS THAT RECOMMENDATION AND MAKE A DECISION REGARDING THE NEW SALARY. FOR SALARIES OF OTHER DIRECTORS OR KEY EMPLOYEES OF THE FOUNDATION, THE PRESIDENT & CEO MAKES SALARY RECOMMENDATIONS TO THE BOARD THROUGH THE BUDGET PROCESS. AVAILABILITY OF GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST & FIN STMTS Form 990, Part VI, Question 19 THE CHAPTER PROVIDES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, ETC.) UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE ON OUR WEBSITE AT WWW.TEXGULF.WISH.ORG AS WELL AS PROVIDED UPON REQUEST. OTHER CHANGES IN NET ASSETS OR FUND BALANCE Form 990, Part XI, Line 9 In-Kind Services Capitalized in Plant Property & Equipment $195,931. OTHER ADJUSTMENTS FOR CHANGES IN VALUE OF SPLIT-INTEREST $ 26,853. ------------ TOTAL OTHER CHANGES IN NET ASSETS OR FUND BALANCE $222,784