2014-02-21T16:59:15-06:00 2013-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2012-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEEINC MAKE 4236299474 510 S WILLOW STREET CHATTANOOGA TN 37404 ROBERT LEWIS 4236299474 2014-02-21 1 P00743140 5169187000 2014-02-21 2012 2015-11-30 17:44:51Z ROBERT LEWIS 510 S WILLOW STREET CHATTANOOGA TN 37404 1140486 0 X ETN.WISH.ORG X 1988 TN SEE SCHEDULE O. 10 10 7 140 0 0 802649 974833 5150 3000 7532 21860 79861 -20605 895192 979088 536871 489080 0 0 237715 273825 0 0 83827 178618 154138 953204 917043 -58012 62045 635597 654078 207505 168752 428092 485326 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 766828 489080 3715 THE MAKE-A-WISH FOUNDATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY FOR THE FISCAL YEAR ENDED AUGUST 31, 2013, THE FOUNDATION GRANTED 73 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $567,128. OF THIS AMOUNT, $78,048 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORATION, 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 THE $78,048 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 766828 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 0 0 0 0 1 5 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X ROBERT LEWIS 4236299474 510 S WILLOW STREET CHATTANOOGA TN 37404 TROY TISUE 8.00 X X 0 0 0 ANDREA LEEN 10.00 X X 0 0 0 WESLEY JONES 6.00 X X 0 0 0 CRAIG COX 5.00 X 0 0 0 ROBERT SMITH 5.00 X 0 0 0 BOB NOLAN 5.00 X 0 0 0 JUSTIN FURROW 5.00 X 0 0 0 JAMES HOLSTINE 5.00 X 0 0 0 JUSTIN PRANN 5.00 X 0 0 0 CHAS TORRENCE 5.00 X 0 0 0 STACY GRAY 5.00 X 0 0 0 KELLY MCCLUSKY 5.00 X 0 0 0 LAURA CARROLL 5.00 X 0 0 0 ASHLEY LADEBAUCHE 5.00 X 0 0 0 ROBERT LEWIS 45.00 X 69875 0 6500 69875 0 6500 0 0 0 0 0 14497 284577 675759 148867 974833 WISH ASSIST FEES 900099 3000 3000 3000 10058 10058 88614 76812 11802 11802 11802 63266 284577 84586 -21320 -21320 REIMBURSEMENTS 900099 423 423 MISCELLANEOUS 900099 292 292 715 979088 3715 0 540 489080 489080 76375 51171 9929 15275 153931 99336 23018 31577 24868 16167 3815 4886 18651 12222 2750 3679 16001 10508 2400 3093 2716 2716 9024 5896 1351 1777 42563 23364 10935 8264 6858 4321 864 1673 10026 6509 1549 1968 9749 6429 759 2561 4175 2885 325 965 11255 7470 1585 2200 3522 2308 519 695 NATIONAL DUES 30233 23884 2721 3628 REPAIRS AND MAINTENANCE 5786 3783 862 1141 BACKGROUND CHECKS 1775 1190 231 354 LICENSES AND PERMITS 330 221 43 66 125 84 16 25 917043 766828 66388 83827 104484 165598 26824 38184 65696 75674 2254 2134 219775 84473 140098 135302 271720 224687 24521 12499 635597 654078 23607 13749 183898 155003 207505 168752 X 362396 400794 65696 84532 0 428092 485326 635597 654078 62045 -4811 0 X 0 1 X 1 0 X 363222 603117 796482 802649 974833 3540303 363222 603117 796482 802649 974833 3540303 251038 3289265 4622 8157 9570 3963 10058 36370 338466 153251 208144 257565 63981 1021407 4598080 16250 0.71540 0.63850 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 FUNDRAISING REVENUES $337,758 $149,643 $206,320 $257,271 $63,266 GAMING REVENUES - - $ 1,775 - - OTHER INCOME $ 708 $ 3,608 $ 49 $ 294 $ 715 TOTAL $338,466 $153,251 $208,144 $257,565 $63,981 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 177355 66005 111350 32420 18468 13952 135302 ACCRUED PENDING WISH COSTS 155003 155003 X 1071349 -4811 78468 73657 997692 2716 -21320 -18604 979088 1014115 78468 21320 99788 914327 2716 2716 917043 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ASC TOPIC 740 (ASC 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 POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31,2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES -21,320. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 21,320. WALTZ FOR WISHES 219039 180742 38297 2000 1000 48336 WISH BOWL 63253 50013 13240 3103 1450 5277 7833 3 65551 53822 11729 2746 4473 8368 347843 284577 63266 7849 5923 6277 64537 84586 -21320 1 0 0 WISHES GRANTED 73 111513 377567 FMV TRAVEL, M&E, SUPPLIES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FOUNDATION DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM THE FOUNDATION 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 (IE INVOICES AND STATEMENTS) IS RETAINED BY THE FOUNDATION. X GKTW 30 97142 RETAIL VALUE X TRAVEL/LODGING 7 24974 RETAIL VALUE X THEME PARK TKTS 13 2727 RETAIL VALUE X FOOD & DRINK 9 424 RETAIL VALUE X EVENT ITEMS 5 1859 RETAIL VALUE X GIFT CARDS 11 1942 RETAIL VALUE X MISC 57 19799 RETAIL VALUE 0 0 0 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 TO 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 THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990 .THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S CEO. THE RETURN WAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA FOR EACH OFFICER, EMPLOYEE, BOARD MEMBER, AND VOLUNTEER. SUCH STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE THEN SUBMITIED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM ALL EMPLOYEES AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE CHIEF EXECUTIVE OFFICER BECOMES AWARE INCLUDES, BUT ARE NOT LIMITED TO, THE FOLLOWING ( 1) DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITIEN COMMUNICATION WITH THE INTERESTED PERSON, (2) FULLY DISCLOSING CONFLICTING INTERESTS TO THE BOARD, 3)THE CONFLICTED PERSON RECUSES HIMSELF/HERSELF FROM DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION, AND ( 4) TAKING APPROPRIATE ACTIONS WARRANTED BY THE CONFLICT AS RECOMMENDED BY THE BOARD UPTO AND INCLUDING TERMINATION OF SERVICE FORM 990, PART VI, SECTION B, LINE 15A FOR 2012 COMPENSATION, THE CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED, (B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. PART VI,SECTION B, LINE 15B. THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO IN CONSULTATION WITH THE EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 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 IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.