2014-03-27T14:40:18-05:00 2013-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2012-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 327510000 KATHRYN VROMAN 4076224673 2014-03-26 1 CHRISTINE KAWECKI P00743140 5169187000 2014-03-27 2012 2015-11-30 17:44:51Z KATHRYN VROMAN 1020 NORTH ORLANDO AVENUE NO 100 MAITLAND FL 327510000 6300073 0 X WWW.WISHCENTRAL.ORG X 1994 FL SEE SCHEDULE O. 22 22 29 1150 0 0 3312693 4503941 117660 106570 791 413 145047 49383 3576191 4660307 2116495 2156474 0 0 1086109 1158252 0 0 570317 558821 548725 3761425 3863451 -185234 796856 2184351 3263643 1205787 1427130 978564 1836513 THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 0 0 2822186 2156474 106996 IN FY2013 OUR CHAPTER GRANTED 295 WISHES IN THE 54 COUNTIES THAT OUR CHAPTER SERVES. THROUGH THE DEDICATION OF OVER 1000 VOLUNTEERS AND STRONG TIES WITH INDIVIDUAL AND CORPORATE DONORS OUR CHAPTER IS ABLE TO GRANT THE MOST HEARTFELT WISHES OF OUR CHILDREN. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $2,467,005. PART OF THIS AMOUNT 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 THESE CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 2822186 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X LEESA AVILA 4076224673 1020 NORTH ORLANDO AVENUE SUITE 100 MAITLAND FL 32751 CHRIS QUARLES 5.00 X X 0 0 0 SONYA DIXON 1.00 X X 0 0 0 MIKE HARRIS 1.00 X X 0 0 0 ANDREW FISHER 1.00 X X 0 0 0 DAVE PECKHAM 1.00 X X 0 0 0 ROBERT SZAFRANSKI 1.00 X X 0 0 0 SHOBA SRIKANTAN 1.00 X 0 0 0 KELLY FLAHERTY CLARK 1.00 X 0 0 0 DAVID PEARLMAN 1.00 X 0 0 0 DAN FIELDS 1.00 X 0 0 0 THERESA WILLIAMS 1.00 X 0 0 0 SUSAN JONES 1.00 X 0 0 0 MARK KESSLER 1.00 X 0 0 0 JASON KLEIN 1.00 X 0 0 0 JEREMY CLOUTIER 1.00 X 0 0 0 ERIC MARSHALL 1.00 X 0 0 0 NISHAD KHAN 1.00 X 0 0 0 W DOUG MARTIN 1.00 X 0 0 0 CHRIS ROLLE 1.00 X 0 0 0 MARK PULLEY 1.00 X 0 0 0 PAUL JONES 1.00 X 0 0 0 JOE KELLY 1.00 X 0 0 0 KATHRYN VROMAN 40.00 X 141661 0 4922 LEESA AVILA 40.00 X 88102 0 4783 229763 0 9705 1 0 0 0 0 50599 955824 3497518 444874 4503941 WISH ASSIST FEES 900099 102750 102750 VOLUNTEER TRAINING FEE 900099 3820 3820 106570 394 394 1179068 1179049 19 19 19 508456 955824 459499 48957 48957 1638 1218 420 420 MISC REVENUE 900099 6 6 6 4660307 106996 0 49370 2156474 2156474 249979 45409 180684 23886 732525 316571 103581 312373 19777 7815 6015 5947 74199 28601 17085 28513 81772 30081 23531 28160 10367 5637 2159 2571 100 100 3250 3250 4102 4102 8835 149 160 8526 118060 33332 55676 29052 23544 9632 5238 8674 156048 63670 34968 57410 24591 6974 7603 10014 9076 2599 3172 3305 27235 11141 5706 10388 NATIONAL DUES 106590 84206 9593 12791 GIFT CARDS 27259 11149 0 16110 REPAIRS AND MAINTENANCE 16730 5454 3193 8083 BAD DEBT EXPENSE 1686 0 1686 0 11252 3292 3446 4514 3863451 2822186 470948 570317 338917 1166401 310905 490089 85338 128070 24334 29088 67193 42018 211861 159064 34820 52797 558555 538644 764289 816536 2184351 3263643 128133 119801 19319 15402 1058335 1291927 1205787 1427130 X 195447 1008071 164738 192519 618379 635923 978564 1836513 2184351 3263643 X 796856 -20936 64485 17544 X 0 1 X 1 0 X 2549071 2925032 2584036 3312693 4570953 15941785 2549071 2925032 2584036 3312693 4570953 15941785 783474 15158311 39494 24106 6060 788 394 70842 276594 394757 478071 523484 510100 2183006 18195633 106576 0.83310 0.84000 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 GROSS FUNDRAISING REVENUE $276,594 $393,728 $477,618 $523,484 $508,456 MISCELLANEOUS - $1,029 $453 - $1,644 TOTAL $276,594 $394,757 $478,071 $523,484 $510,100 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4805 3866 939 207056 155198 51858 52797 BENEFICIAL INT IN PERP TRUST 635923 DUE FROM CHAPTERS 164643 GIFT CARDS 179 DEPOSITS 13771 403B FORFEITURES 2020 816536 ACCRUED PENDING WISH COSTS 1261210 DUE TO CHAPTERS 12772 CAPITAL LEASE OBLIGATIONS 17945 1291927 X 5164103 -20936 434878 17544 431486 4732617 4102 -76412 -72310 4660307 4306154 370393 76412 446805 3859349 4102 4102 3863451 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 BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXIST S FOR THE FOUNDATION AT AUGUST 31,2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES -76,412. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 76,412. BALL - ORLANDO 414339 244350 169989 76598 2050 69241 BALL - TAMPA 165847 107604 58243 1000 26489 1800 30114 18 884094 603870 280224 32559 36296 183352 1464280 955824 508456 33559 139383 3850 282707 459499 48957 1 0 0 WISHES GRANTED 295 1850849 305625 FMV TRAVEL, M&E, SUPPLIES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MAKE A WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (IE MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X DIRECT WISH 313 323168 COST/SELLING PRICE X EVENT & MISC. 132 121705 COST/SELLING PRICE 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTIONS RECEIVED. ORGANIZATION MISSION STATEMENT FORM 990, PART I, LINE 1 WE GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. FORM 990, PART VI, SECTION B, LINE 11 ONCE THE 990 WAS COMPLETED BY OUR OUTSIDE PREPARER, IT WAS REVIEWED BY OUR CFO, PRESIDENT & CEO, BOARD CHAIR AND FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY. THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT' (THE "COI STATEMENT') THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED ( 1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A FOR 2012 COMPENSATION, THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO. THE COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE CEO AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE CEO. THE CEO PERFORMS AN ANNUAL REVIEW OF THE OFFICER OR EMPLOYEE AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE CEO ALSO EVALUATES BENCHMARKING DATA RELEVANT TO OFFICERS AND EMPLOYEES FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE ORGANIZATION'S WRITTEN RECORDS INCLUDE THE ( 1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, AND (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE ALSO POSTED ON OUR WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERP TRUST 17,544. REGIONS TRUST AS TRUSTEE OF THE JM TUW 1511 N WEST SHORE BLVD SUITE 850 TAMPA FL 33607 597269187 CHARITABLE REMAINDER TRUST FL N/A T 6355 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0