2015-07-22T13:51:30-05:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2014-01-01 860726985 MAKE-A-WISH FOUNDATION INTERNATIONAL MAKE 6022309900 4742 N 24TH STREET NO 400 PHOENIX AZ 85016 JON STETTNER PRESIDENT AND CEO 6022309900 2015-07-06 1 PHIL MCCOLLUM P00129716 6022662248 2014 2016-02-25 16:41:14Z JON STETTNER 4742 N 24TH STREET NO 400 PHOENIX AZ 85016 6885978 0 X WWW.WORLDWISH.ORG X 1993 AZ THE MAKE-A-WISH FOUNDATION'S MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 13 13 18 20 0 0 5039170 5553599 783251 799747 57752 122255 0 0 5880173 6475601 3119948 3636100 0 0 1494197 1460408 0 0 515644 1079782 1224110 5693927 6320618 186246 154983 3180672 3230589 763672 735017 2417000 2495572 THE MAKE-A-WISH FOUNDATION'S MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS AND TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 5137598 3636100 799747 THE FOUNDATION PROVIDES FINANCIAL AND MANAGERIAL ASSISTANCE TO ITS AFFILIATED ORGANIZATIONS THROUGHOUT THE WORLD IN OVER 50 COUNTRIES. THE ASSISTANCE PROVIDED IS INTENDED TO ENHANCE THE AFFILIATES' ABILITY TO INCREASE OPPORTUNITIES TO SATISFY THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS.FOR THE TENTH CONSECUTIVE YEAR, THE FOUNDATION HAS RECEIVED 4 OUT OF 4 STARS FROM CHARITY NAVIGATOR, AMERICA'S LARGEST INDEPENDENT EVALUATOR OF CHARITIES, FOR ITS ABILITY TO EFFICIENTLY GROW AND MANAGE ITS FINANCES IN THE MOST FISCALLY REPOSONSIBLE WAY. THIS IS THE HIGHEST POSSIBLE RATING CHARITY NAVIGATOR GIVES TO CHARITIES, AND JUST 1% OF CHARITIES ARE GIVEN THIS RATING FOR TEN CONSECUTIVE YEARS. 5137598 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 18 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AZ X X PETER FINLEY 6022309900 4742 N 24TH ST SUITE 400 PHOENIX AZ 85016 PETER ECONOMIDES BOARD CHAIR 2.00 X X 0 0 0 MARK ADAMS DIRECTOR 2.00 X 0 0 0 CRISTOPHER DAVIDSON DIRECTOR 2.00 X 0 0 0 AJAY HINDUJA DIRECTOR 2.00 X 0 0 0 DAVE STINTON BOARD TREASURER 2.00 X X 0 0 0 GILLI SINCLAIR BOARD SECRETARY 2.00 X X 0 0 0 JEAN RAAZI BOARD VICE CHAIR 2.00 X X 0 0 0 GRAHAM FREEMAN DIRECTOR 2.00 X 0 0 0 SI PARK DIRECTOR 2.00 X 0 0 0 LUCIANO MANZO DIRECTOR 2.00 X 0 0 0 JON STETTNER PRESIDENT & CEO 45.00 X 209779 0 21329 PETER FINLEY VICE PRESIDENT & COO 45.00 X 144864 0 19219 STACEY HARRIS VP CORPORATE ALLIANCES 45.00 X 173428 0 7786 528071 0 48334 3 0 1 0 0 5553599 1834780 5553599 AFFILIATE ASSESSMENTS 561000 763697 763697 CONFERENCE FEES 561499 36050 36050 799747 47006 47006 485626 410377 75249 75249 75249 6475601 799747 0 122255 9489 9489 3626611 3626611 579660 322725 156849 100086 709040 258856 274616 175568 17869 6066 7072 4731 70624 25613 27328 17683 83215 36400 28418 18397 23824 7314 16510 6876 6876 522859 425253 55064 42542 48412 22242 8509 17661 104896 49301 32518 23077 156007 74954 33848 47205 16913 7949 5243 3721 12481 5866 3869 2746 TRAINING 251961 221426 4251 26284 DUES & SUBSCRIPTIONS 60807 26901 1468 32438 MISCELLANEOUS 15928 7486 4937 3505 PROGRAM EXPENSE 3146 3146 6320618 5137598 667376 515644 625820 1700633 43941 6162 932944 515336 43569 17993 87799 42315 43534 45484 1102464 793307 388400 151674 3180672 3230589 266378 277622 4800 0 492494 457395 763672 735017 X 1248718 1943194 1168282 552378 2417000 2495572 3180672 3230589 154983 -76411 0 X X 0 1 X 1 0 X 3857226 3914958 4374682 5039170 5553599 22739635 3857226 3914958 4374682 5039170 5553599 22739635 2730530 20009105 25368 35970 31203 51268 47006 190815 22930450 2452527 0.87260 0.89730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 87799 42315 45484 45484 DUE TO AFFILIATES 457395 457395 8912007 -76411 2512817 2436406 6475601 0 6475601 8833435 2512817 2512817 6320618 0 6320618 1 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES WISH GRANTING AND TRAINING 13721 EAST ASIA AND THE PACIFIC PROGRAM SERVICES WISH GRANTING AND TRAINING 837316 EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES WISH GRANTING AND TRAINING 1546253 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES WISH GRANTING AND TRAINING 23845 NORTH AMERICA PROGRAM SERVICES WISH GRANTING AND TRAINING 865920 SOUTH AMERICA PROGRAM SERVICES WISH GRANTING AND TRAINING 233601 SOUTH ASIA PROGRAM SERVICES WISH GRANTING AND TRAINING 105955 0 0 0 0 0 0 3626611 0 3626611 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES 5677 WIRE 8044 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 409387 WIRE 65993 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 110583 WIRE 570 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 31827 WIRE 771 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 16703 WIRE 37203 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 9557 WIRE 1409 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 18522 WIRE 570 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 6909 WIRE 570 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 100899 WIRE 570 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 17894 WIRE 570 PROGRAM TRAVEL FMV EAST ASIA AND THE PACIFIC PROGRAM SERVICES 6809 WIRE PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 5309 WIRE 613 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 3674 WIRE 613 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 4941 WIRE 3344 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 47248 WIRE 8658 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 37028 WIRE 889 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 46956 WIRE 14796 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 26923 WIRE 803 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 72960 WIRE 115207 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 54197 WIRE 28562 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 4919 WIRE 570 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 53574 WIRE 13338 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 9145 WIRE 9961 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 87533 WIRE 4897 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 22359 WIRE 570 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 5509 WIRE 570 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 163347 WIRE 682563 PROGRAM TRAVEL FMV MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES 13819 WIRE 3301 PROGRAM TRAVEL FMV MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES 6155 WIRE 570 PROGRAM TRAVEL FMV NORTH AMERICA PROGRAM SERVICES 166951 WIRE 618502 PROGRAM TRAVEL FMV NORTH AMERICA PROGRAM SERVICES 40449 WIRE 40018 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 8226 WIRE 3344 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 127112 WIRE 57986 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 9926 WIRE 613 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 8083 WIRE 18311 PROGRAM TRAVEL FMV SOUTH ASIA PROGRAM SERVICES 99331 WIRE 570 PROGRAM TRAVEL FMV SOUTH ASIA PROGRAM SERVICES 5484 WIRE 570 PROGRAM TRAVEL FMV EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 12297 WIRE EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SERVICES 2381 WIRE 38 0 0 0 0 0 0 1 PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES'/CHAPTERS' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS, DESIGNATIONS, OR ASSISTANCE REQUESTS FROM AFFILIATES/CHAPTERS FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES/CHAPTERS WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS AND/OR MEETINGS ARE REQUIRED TO PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. 1 MAW AMERICA 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 9489 0 PROGRAM SERVICES 1 0 PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES'/CHAPTERS' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS, DESIGNATIONS, OR ASSISTANCE REQUESTS FROM AFFILIATES/CHAPTERS FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES/CHAPTERS WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS AND/OR MEETINGS ARE REQUIRED TO PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. X X X 0 0 0 0 0 0 0 0 0 JON STETTNER PRESIDENT & CEO 189779 0 20000 0 0 0 6320 0 15009 0 231108 0 0 0 PETER FINLEY VICE PRESIDENT & COO 134864 0 10000 0 0 0 4210 0 15009 0 164083 0 0 0 STACEY HARRIS VP CORPORATE ALLIANCES 118428 0 55000 0 0 0 0 0 7786 0 181214 0 0 0 X 3 6133 FMV X GOODS 426 1621780 FAIR MARKET VALUE X AIRLINE MILES 69 206867 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS LISTED. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE INCLUDES THE VOTING OFFICERS OF THE ORGANIZATION AND THE CHIEF EXECUTIVE OFFICER. THE COMMITTEE'S SCOPE IS TO ASSIST THE INTERNATIONAL BOARD IN FULFILLING ITS STRATEGIC RESPONSIBILITIES AND TO ADDRESS AND DEVELOP DISCUSSION ON STRATEGIC ISSUES. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION HAS AFFILIATE MEMBERS. AN AFFILIATE IS AN "ELIGIBLE AFFILIATE" IF SUCH AFFILIATE (I) IS NOT A PROVISIONAL AFFILIATE, (II) IS NOT ON AFFILIATE RESTRUCTURING STATUS (AS DEFINED IN THE AFFILIATION AND LICENSING AGREEMENT) AND, (III) HAS NOT FAILED TO CURE AN AFFILIATE BREACH (AS DEFINED IN THE AFFILIATION AND LICENSING AGREEMENT) UPON WRITTEN NOTICE THEREOF FROM THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A AFFILIATE COUNCIL IS COMPRISED OF AFFILIATE MEMBERS. AN ACTION OF THE AFFILIATE COUNCIL SHALL BE DETERMINED BY A MAJORITY OF THE VOTES OF DELEGATES OF ELIGIBLE AFFILIATES VOTING AT A MEETING OF THE AFFILIATE COUNCIL AT WHICH A QUORUM IS PRESENT, EXCEPT AS IS OTHERWISE PROVIDED IN THE ARTICLES OF INCORPORATION OR IN THE FOUNDATION'S BYLAWS. A MINIMUM OF 7 AND A MAXIMUM OF 13 GOVERNING BODY MEMBERS (BOARD OF DIRECTORS) ARE REQUIRED TO BE MEMBERS FROM THE AFFILIATE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B THE AFFILIATE COUNCIL HAS THE FOLLOWING RIGHTS: - APPROVE THE FOUNDATION'S FINANCIAL STATEMENTS, INCLUDING THE RIGHT TO REVIEW THE FOUNDATION'S BUDGET AT THE ANNUAL MEETING; - DETERMINE, APPROVE, AND LEVY UPON AFFILAITES FEES AND ASSESSMENTS; - ELECT MEMBERS OF THE NOMINATING COMMITTEE; - AMEND THE ARTICLES OF INCORPORATION AND BYLAWS OF THE FOUNDATION AND THE RIGHT TO AMEND THE AFFILIATION AND LICENSING AGREEMENT OF ALL EXISTING AND FUTURE AFFILIATES, SUBJECT TO SPECIFIC APPROVAL. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 TAX RETURN AFTER THE AUDIT, FINANCE, AND INVESTMENT COMMITTEE HAS COMPLETED THEIR REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE REQUIRED TO COMPLY WITH OUR CONFLICT OF INTEREST AND ETHICS STATEMENT, WHICH IS REVIEWED AS NEW RELATIONSHIPS ARE ESTABLISHED. ANNUALLY THE BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A CONFLICT OF INTEREST AND ETHICS STATEMENT IN WHICH THEY AGREE TO BE BOUND BY ITS PROVISIONS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE CEO. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR BOARD MEMBERS AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS(GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE PROCESS ULTIZING REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION WAS LAST UTILIZED IN 2014 FOR THE CEO. THE CEO CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE OTHER OFFICERS AND KEY EMPLOYEES. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR EMPLOYEE AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS (GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE PROCESS ULTIZING COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION WAS LAST UTILIZED IN 2014 FOR THE OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR VIA THE INTERNET. FORM 990 PART XI LINE 2C THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ALSO COMMUNICATES WITH THE EXTERNAL AUDITORS TO PLAN THE ANNUAL AUDIT, COMMUNICATE DURING THE AUDIT AS NECESSARY, AND THEN THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE COMMITTEE WITH A MANAGEMENT LETTER FROM THE EXTERNAL AUDITOR. THERE HAS BEEN NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS FROM PRIOR YEARS.