2014-03-17T17:25:43-05:00 2013-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 117531683 990 2012-09-01 363422138 MAKE-A-WISH FOUNDATION OF ILLINOIS INC MAKE 3126029474 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 STEPHANIE SPRINGS 3126029474 2014-03-17 1 P00743140 5169187000 2014-03-18 2012 2015-11-30 17:44:51Z STEPHANIE SPRINGS 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 17187524 0 X WWW.ILLINOIS.WISH.ORG X 1985 IL SEE SCHEDULE O. 24 24 53 1405 0 0 9714983 9850889 2775 7350 203921 686699 400070 30128 10321749 10575066 5598951 6097935 0 0 2785995 2810564 0 0 1420918 1152465 1267741 9537411 10176240 784338 398826 9954375 10451248 4265085 4630604 5689290 5820644 X THE 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. OUR VISION IS TO MAKE EVERY ELIGIBLE CHILD'S WISH COME TRUE. 0 0 7931811 6097935 11828 SEE SCHEDULE O 7931811 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 35 2 1 53 1 0 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 0 0 IL X X DARYL THOMANN 3126029474 640 N LASALLE DRIVE SUITE 280 CHICAGO IL 606543754 JEFF YOUNG 2.00 X 0 0 0 CHRISTINA ROTHER 2.00 X 0 0 0 DOUG PATRICK 2.00 X 0 0 0 SAM SEBASTIAN 2.00 X 0 0 0 DORRI MCWHORTER 2.00 X 0 0 0 LAURA BROWN 2.00 X 0 0 0 ANDY CALLAHAN 2.00 X 0 0 0 DESMOND CLARK 2.00 X 0 0 0 GEORGE COCHRAN 2.00 X 0 0 0 ARMOND DINVERNO 2.00 X 0 0 0 AHMAD ISLAM 2.00 X 0 0 0 WAYNE JANUS 2.00 X 0 0 0 DON JOHNSON 2.00 X 0 0 0 ROBERT JOHNSON 2.00 X 0 0 0 PETER MAGRANI 2.00 X 0 0 0 TOM MARCUCCI 2.00 X 0 0 0 DAVE MUSCATEL 2.00 X 0 0 0 JOHN NEUMAIER 2.00 X 0 0 0 JEREMY RICKMAN 2.00 X 0 0 0 VAN SAPP 2.00 X 0 0 0 DAVE SCHAWK 2.00 X 0 0 0 TARA SHAWEL 2.00 X 0 0 0 MARY BETH SIDDONS 2.00 X 0 0 0 JACKIE WOODWARD 2.00 X 0 0 0 STEPHANIE SPRINGS 40.00 X 215767 0 25295 DARYL THOMANN 40.00 X 143319 0 11702 HEATHER SIMPSON 40.00 X 150994 0 3322 510080 0 40319 3 0 1 0 WINDY CITY LIMOUSINE LLC 9377 W GRAND AVE FRANKLIN PARK IL 60131 LIMOS FOR WISH FAMILIES 214292 MAC MANAGEMENT CO INC 640 N LASALLE DR STE 285 CHICAGO IL 60654 RENT 138971 2 85785 1635009 8130095 2013773 9850889 WISH ASSIST FEES 900099 7350 7350 7350 172877 172877 6330413 5816591 513822 513822 513822 784486 1635009 784486 0 37031 11381 25650 25650 MISCELLANEOUS REVENUE 900099 4478 4478 4478 10575066 11828 0 712349 6097935 6097935 564543 81349 266528 216666 1852598 882764 324527 645307 12505 7388 391 4726 179357 92860 24394 62103 201561 86513 45771 69277 5250 5250 29462 13545 5900 10017 157259 65641 20365 71253 50 50 176759 73923 10656 92180 27868 12812 5581 9475 214030 103881 40255 69894 34162 17619 1385 15158 32967 13926 3281 15760 9638 9638 64950 29856 13036 22058 NATIONAL DUES 330901 261411 29782 39708 PROMOTIONAL GIFT ITEMS 100891 74066 7336 19489 BANK FEES 62862 193 7192 55477 20692 16129 2243 2320 10176240 7931811 823511 1420918 X 19926 9963 0 9963 1443020 1177480 1244450 1310952 11637 24723 87673 127841 64513 137769 524081 293107 47727 230974 6789796 7194756 265559 246753 9954375 10451248 612472 592481 21390 16125 3631223 4021998 4265085 4630604 X 1200640 1121931 1584557 1786998 2904093 2911715 5689290 5820644 9954375 10451248 X 398826 -263422 -4050 X 0 1 X 1 0 X 8688980 8673980 8939838 9761501 9850889 45915188 8688980 8673980 8939838 9761501 9850889 45915188 724912 45190276 104121 100475 126118 137402 172877 640993 480632 733465 821719 1030522 825995 3892333 50448514 23707 0.89580 0.89170 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 GROSS FUNDRAISING REVENUE $480,632 $733,069 $821,140 $1,014,720 $784,486 GROSS GAMING REVENUE - - - - $37,031 OTHER INCOME - $396 $579 $15,802 $4,478 TOTAL $480,632 $733,465 $821,719 $1,030,522 $825,995 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6789741 97146 408205 0 86000 14391 7194701 5665277 841963 365611 76000 7110 6789741 4577359 636080 516838 0 65000 0 5665277 4284928 77250 308077 0 90000 2896 4577359 4293138 439196 -350833 0 96000 573 4284928 0.54690 0.45310 0 0 524081 293107 230974 230974 ACCRUED PENDING WISH COSTS 3942330 DEFERRED RENT 51616 CAPITAL LEASE OBLIGATIONS 16395 DUE TO CHAPTERS 11657 4021998 X 11791442 -263422 1509260 1245838 10545604 29462 29462 10575066 11660088 1509260 4050 1513310 10146778 29462 29462 10176240 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT WISH GRANTING. FOR THE BOARD-DESIGNATED ENDOWMENT FUND, THE FOUNDATION'S BOARD OF DIRECTORS MAY, AT ANY TIME, APPROVE USE OF THE FUNDS FOR PURPOSES DEEMED APPROPRIATE AND RESPONSIBLE IN CARRYING OUT THE MISSION. ALTHOUGH THE FOUNDATION STRIVES TO MAINTAIN IN ITS CASH OPERATING ACCOUNT AND THE BOARD-DESIGNATED FUND SIX MONTHS' AVERAGE CASH EXPENSE AS A RESERVE, THIS DOES NOT PRECLUDE APPROPRIATING FOR DISTRIBUTION EACH YEAR AMOUNTS FROM THE BOARD-DESIGNATED FUND THAT MAY BE NEEDED FOR STRATEGIC INITIATIVES AND ANNUAL OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT ASSERTS THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2013. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PLEDGES 4,050. WISH BALL 1575566 1011567 563999 14123 108579 113968 327329 GOLF OUTING 419664 272685 146979 37696 109283 6 424265 350757 73508 6794 7021 650 59043 2419495 1635009 784486 58613 115600 114618 495655 784486 0 37031 1400 9981 1 0.50000 37031 1400 9981 11381 25650 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 698 1057856 4671964 FMV TRAVEL, M&E, SUPPLIES WISHES PENDING 374 368115 FMV TRAVEL, M&E, SUPPLIES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 185195 0 29400 0 1172 0 2974 0 22321 0 241062 0 0 0 DARYL THOMANN 137723 0 5489 0 107 0 2086 0 9616 0 155021 0 0 0 HEATHER SIMPSON 146379 0 4437 0 178 0 0 0 3322 0 154316 0 0 0 PART I, LINE 7 EXECUTIVE BONUSES ARE DISCRETIONARY AND PROVIDED AT THE APPROVAL OF 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 7 61026 COST/SELLING PRICE X LODG.&TICKETS 287 1138591 COST/SELLING PRICE X TOYS & GAMES 907 237973 COST/SELLING PRICE X EVENT AUCTION 373 279252 COST/SELLING PRICE X AIRFARE 38 167762 COST/SELLING PRICE X OFFICE EXPENSES 40 129169 COST/SELLING PRICE 0 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF CONTRIBUTORS, AS LISTED BY DATE OF CONTRIBUTION. THIRD PARTY USE: PART I, LINE 32B: THE FOUNDATION USES A BROKERAGE FIRM TO SELL DONATED SECURITIES. ORGANIZATION'S MISSION FORM 990 PART I, LINE 1 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. EMPLOYEES FORM 990 PART I, SUMMARY LINE 5 AND PART V LINE 2A ALTHOUGH THE NUMBER OF EMPLOYEES REPORTED ON THE 2012 FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS, WAS 53, THIS NUMBER DOES NOT REPRESENT THE ACTUAL NUMBER OF EMPLOYEES AT THE ORGANIZATION, SINCE IT INCLUDES PEOPLE WHO ARE NO LONGER EMPLOYED. THERE WERE 41 EMPLOYEES AS OF AUGUST 31, 2013, OUR FISCAL YEAR END. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990 PART III, LINE 4A IN THE PAST YEAR, THE ORGANIZATION FULFILLED THE WISHES OF 698 CHILDREN IN ILLINOIS. SINCE INCEPTION, THE ORGANIZATION HAS GRANTED OVER 11,500 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 $11,660,088 WAS INCURRED THIS YEAR TO FULFILL OUR MISSION PER THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. OF THIS AMOUNT, $1,509,260 (13%) 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 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 AN OUTSIDE ACCOUNTING FIRM, DELOITTE TAX 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 PAYOUT FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, AND THE DIRECTOR OF PROGRAM SERVICES. 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. 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 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PLEDGES -4,050.