2014-03-27T15:30:57-05:00 2013-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2012-09-01 222867371 MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND INC MAKE 6173679474 ONE BULFINCH PLACE BOSTON MA 02114 CHARLOTTE A BEATTIE 6173679474 2014-03-27 1 CHRISTINE KAWECKI P00743140 5169187000 2014-03-27 2012 2015-11-30 17:44:51Z CHARLOTTE A BEATTIE ONE BULFINCH PLACE BOSTON MA 02114 8570484 0 X WWW.MASSRI.WISH.ORG X 1983 MA SEE SCHEDULE O. 15 15 24 624 0 0 6122449 6107794 8850 7725 304326 449871 5565 0 6441190 6565390 3250719 2947563 0 0 1544073 1512951 0 0 541441 772730 766360 5567522 5226874 873668 1338516 9163344 10538359 1635283 1516842 7528061 9021517 X SEE SCHEDULE O 0 0 4104107 2947563 7725 SEE SCHEDULE O 4104107 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 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 1 1 24 1 0 0 0 0 0 1 1 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA RI X X CHARLOTTE A BEATTIE 6173679474 ONE BULFICH PLACE 2ND FL BOSTON MA 02114 GREG GAILIUS 2.00 X X 0 0 0 KENNETH V MCGRAIME 2.00 X X 0 0 0 JENNIFER FLYNN 2.00 X 0 0 0 CARLOS M GARCIA 2.00 X 0 0 0 PHILIP T GLYNN MD 2.00 X 0 0 0 MARK A HERMAN 2.00 X 0 0 0 WILLIAM H HESS 2.00 X 0 0 0 JEFFREY F JEZNACH 2.00 X 0 0 0 DANIEL A KRAFT 2.00 X 0 0 0 LORI NELSON 2.00 X 0 0 0 GREGG RIBATT 2.00 X 0 0 0 LAURIE SMITH PECK 2.00 X 0 0 0 REZA TALEGHANI 2.00 X 0 0 0 CHERYL L WILKINSON 2.00 X 0 0 0 JEAN NOTIS -MCCONARTY 2.00 X X 0 0 0 CHARLOTTE BEATTIE 50.00 X 167739 0 11546 JO-ANNE SPILLANE 50.00 X 100577 0 9254 268316 0 20800 2 0 1 0 0 1579873 4527921 781117 6107794 WISH ASSIST FEES 900099 7725 7725 7725 196327 196327 1903975 1650431 253544 253544 253544 354663 1579873 354663 0 6565390 7725 0 449871 200000 200000 2747563 2747563 208716 102271 58440 48005 1084585 530260 303685 250640 25651 11644 7799 6208 90103 45076 24612 20415 103896 50909 29091 23896 19392 19392 120291 44509 21416 54366 72563 29012 13414 30137 183897 89011 51972 42914 24380 13085 8345 2950 5706 2734 1452 1520 8545 4221 2393 1931 NAT'L PARTNESRHIP DUES 184439 145706 16600 22133 WISH PERKS 45482 45482 0 0 REPAIRS AND MAINTENANCE 33079 16359 9017 7703 PRINTING , SUBS AND PUB 29989 7988 2574 19427 38597 18277 11124 9196 5226874 4104107 581326 541441 1098355 1584748 516587 517212 818676 1096712 32915 73777 91477 60292 13644 31185 6579987 7165722 103180 69003 9163344 10538359 219620 232651 1415663 1284191 1635283 1516842 X 6528645 7412003 944972 1555070 54444 54444 7528061 9021517 9163344 10538359 X 1338516 154898 42 X 0 1 X 1 0 X 4428163 5166803 5365977 6122449 6107794 27191186 4428163 5166803 5365977 6122449 6107794 27191186 197691 26993495 249501 131367 166090 156728 196327 900013 238972 264171 267554 303922 358363 1432982 29524181 16575 0.91430 0.94960 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 GROSS FUNDRAISING REVENUE $238,972 $264,171 $255,865 $303,922 $358,363 MISCELLANEOUS - - $11,689 - - TOTAL $238,972 $264,171 $267,534 $303,922 $358,363 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6256455 1042850 604479 697059 19392 7187333 5511812 871551 423217 533686 16439 6256455 5133415 316006 625297 543492 19414 5511812 5073290 262973 352453 531024 24277 5133415 6058837 312544 -702496 580541 15054 5073290 0.78000 0.01000 0.21000 0 0 91477 60292 31185 31185 ACCRUED WISH COSTS 1253670 DUE TO NATIONAL/CHAPTERS 30521 1284191 X 7168475 154898 467537 42 622477 6545998 19392 19392 6565390 5675019 467537 467537 5207482 19392 19392 5226874 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE FOUNDATION HAS INTERPRETED THE MASSACHUSETTS UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION THE FOUNDATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO PERMANENT ENDOWMENT, (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE FOUNDATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3)AND STATE INCOME TAXES OF THE MASSACHUSETTS DEPARTMENT OF REVENUE TAXATION CODE AND STATE OF RHODE ISLAND DIVISION OF TAXATION. 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. ASC TOPIC 740,INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD 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 EXISTS FOR THE FOUNDATION AT AUGUST 31,2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 42. GALA 1284464 1079923 204541 848 127108 26230 50355 EVENING OF WISHES 249890 199473 50417 950 37087 350 12030 5 400182 300477 99705 4110 250 83753 2500 9092 1934536 1579873 354663 5908 250 247948 29080 71477 354663 0 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH ST SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 200000 0 FMV TO FUND WISHES AT OTHER MAKE-A-WISH CHAPTERS 1 0 WISH GRANTS 359 550183 2197380 FMV WISH GRANTS PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION GENERALLY REMITS FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (I.E., MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED BUDGET. ALL WISH EXPENSES ARE REVIEWED 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 X X 0 0 0 0 0 0 0 0 0 CHARLOTTE BEATTIE 167739 0 0 0 0 0 0 0 11546 0 179285 0 0 0 X GIFTS,ENT,PAR 213 529177 COST/SELLING PRICE X TRANSPORT 266 98001 COST/SELLING PRICE X OTHER 235 107097 COST/SELLING PRICE X THEME PARKS 134 41083 COST/SELLING PRICE X COMPUTER EQUIPMENT AND GAMES 11 3834 COST/SELLING PRICE X CRUISE 2 1925 COST/SELLING PRICE 0 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTIONS THIRD PARTY USE: PART I, LINE 32B: THE ORGANIZATION HIRES OUTSIDE AUCTIONEERS TO AUCTION OFF THE ITEMS AT THE GALA, GOLF OUTINGS, AND EVENING OF WISHES. NON REPORTING OF REVENUE: PART I, LINE 33: THE ORGANIZATIONS RECEIVED SOME ITEMS DURING THE YEAR FOR WHICH NO VALUE WAS RECORDED. ORGANIZATION MISSION STATEMENT FORM 990 PART I, LINE 1 THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. ORGANIZATION MISSION STATEMENT FORM 990 PART III, LINE 1 THE MAKE-A-WISH FOUNDATION OF MASSACHUSETTS AND RHODE ISLAND, INC GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. OUR ORGANIZATION WILL STRIVE TO REACH EACH ELIGIBLE CHILD IN MASSACHUSETTS AND RHODE ISLAND TO DELIVER HIGH QUALITY WISH EXPERIENCES EXCLUSIVELY TO THE DELIGHT OF THE CHILDREN AND THEIR FAMILIES. WE WILL GRANT THESE WISHES THROUGH AN ORGANIZATION THAT CONSISTENTLY FUNCTIONS AT THE HIGHEST LEVEL AND DOES SO WITH UNQUESTIONED INTEGRITY AND ETHICS. WE WILL DEVELOP THE NECESSARY FINANCIAL RESOURCES AND USE THOSE RESOURCES EFFICIENTLY, AND WILL ENSURE BROAD AWARENESS OF OUR WORK IN OUR COMMUNITY. PROGRAM SERVICE STATEMENT FORM 990 PART III, LINE 4A THE FOUNDATION GRANTED 359 WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS THROUGHOUT MASSACHUSETTS AND RHODE ISLAND. THE WISHES FOR THE CURRENT YEAR WERE AS FOLLOWS. 164 WISHES - DISNEY WORLD/DISNEY LAND, 113 WISHES - TRAVEL /CRUISES (DOMESTIC AND INTERNATIONAL), 22 WISHES - CELEBRITY MEETINGS (LOCAL AND NATIONAL), 17 WISHES - SHOPPING SPREES (LOCAL AND NATIONAL), 13 WISHES - ROOM MAKEOVERS, 10 WISHES - PLAYHOUSE/ BACKYARD POOLS, 5 WISHES - COMPUTERS/HOME ENTERTAINMENT CENTERS, 15 WISHES - OTHER EDUCATION RELATED, MUSICAL INSTRUMENTS, PARTIES, PETS, MEDICAL FURNITURE, HOT TUB, SPORTS EQUIPMENT. 359 WISHES - TOTAL THE GOAL OF OUR PROGRAM IS TO BRING HOPE, STRENGTH AND JOY INTO THE LIVES OF THESE CHILDREN AND THEIR FAMILIES THROUGH THE WISH PROCESS.TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $3,296,078. OF THIS AMOUNT, $348,515 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 THAT THE $348,515 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S FINANCE STAFF WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN AND THE FINAL DRAFT OF THE FORM 990 IS REVIEWED BY THE CEO BEFORE SUBMITTING TO THE AUDIT COMMITTEE. IN ADDITION, THE AUDIT COMMITTEE ALSO REVIEWS AND DISCUSSES THE FINAL RETURN WITH THE CEO, FINANCE STAFF, AND OUTSIDE ACCOUNTING FIRM AS PART OF ITS REVIEW OF THE DRAFT RETURN. THE ENTIRE BOARD RECEIVES A COPY OF THE RETURN PRIOR TO FILING. THE AUDIT COMMITTEE ADVISES THE BOARD OF DIRECTORS THAT THE RETURN HAS BEEN REVIEWED AND IS READY TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE OF THE BOARD, OFFICERS OF THE BOARD, AND THE CEO ARE CHARGED WITH MONITORING AND ENSURING THAT NO POTENTIAL CONFLICT OF INTEREST EXISTS. EVERY BOARD AND STAFF MEMBER IS REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST AND ETHICS FORM AT THE START OF THEIR SERVICE WITH THE ORGANIZATION. THE CONFLICT OF INTEREST AND ETHICS FORMS ARE SUBSEQUENTLY REVIEWED AND SIGNED ANNUALLY. THIS PROCESS AND THE FORM SERVES AS A REMINDER TO EACH BOARD MEMBER AND STAFF MEMBERS THAT ANY POTENTIAL CONFLICT OF INTEREST MUST BE SHARED WITH THE EXECUTIVE COMMITTEE. ANY POTENTIAL CONFLICT MUST BE SHARED WITH THE CEO AND THE EXECUTIVE COMMITTEE. AT THE TIME A CONFLICT ARISES THE PROCEDURE FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES BUT IS NOT LIMITED TO THE FOLLOWING 1 ) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE EXECUTIVE COMMITTEE, 2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, 3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, 4) THE TRANSACTION MUST BE APPROVED BY A MAJORITY OF THE EXECUTIVE COMMITTEE AND/OR DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION OF THE CEO: THE BOARD EXECUTIVE COMMITTEE CONDUCTS AN EVALUATION OF THE CEO'S PERFORMANCE. IN ADDITION, THE EXECUTIVE COMMITTEE CONDUCTS A SURVEY OF THE COMPENSATION OF EXECUTIVES AT COMPARABLY SIZED NON-PROFITS IN THE AREA AS WELL AS IN THE MAKE-A-WISH NETWORK .THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S PERFORMANCE AND DISCUSSES THE RESULTS OF THE COMPENSATION SURVEYS. THEY SHARE THE PERFORMANCE REVIEW WITH THE BOARD OF DIRECTORS AND PRESENT A RECOMMENDATION TO THE BOARD OF DIRECTORS OF ANY COMPENSATION CHANGES. THE BOARD OF DIRECTORS DISCUSSES THE PERFORMANCE EVALUATION AND VOTES TO APPROVE THE EVALUATION AND COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE COMMITTEES WRITTEN RECORDS INCLUDE THE ( 1) TERMS OF THE SALARY INCREASE WITH THE PERSON (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED), (2) A LIST OF MEMBERS PRESENT DURING THE DISCUSSION ON THE TRANSACTION (AND HOW THE MEMBERS VOTED WHEN IT WAS APPROVED), AND (3) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE. KEY DELIBERATIONS OF THE COMMITTEE ARE ALSO DOCUMENTED IN MINUTES WHICH WERE APPROVED. PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION: THE CEO RECOMMENDS THE COMPENSATION POOL FOR THE BOARD'S APPROVAL DURING THE BUDGET PROCESS BEFORE THE START OF THE FISCAL YEAR. THE CEO USES THIS INFORMATION AS WELL AS INFORMATION ASCERTAINED FROM A SURVEY OF THE COMPENSATION OF KEY EMPLOYEES AT COMPARABLY SIZED NON-PROFIT ORGANIZATIONS TO DETERMINE THE APPROPRIATE RANGE FOR EACH KEY POSITION. DETERMINATION OF ANY COMPENSATION INCREASE IS BASED ON INFORMATION GAINED FROM THE SURVEY, THE PRE-DETERMINED BUDGET AS WELL AS PERFORMANCE OF THE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH 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 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST AND THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. IN ADDITION, THE ENTITY'S FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 42.