2014-07-10T12:21:24-05:00 2013-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2012-09-01 020405369 MAKE A WISH OF NEW HAMPSHIREINC MAKE 6036239474 814 ELM STREET NO 300 MANCHESTER NH 031010000 CHRISTOPHER REAP 6036239474 2014-07-02 1 CHRISTINE KAWECKI P00743140 5169187000 2014-07-10 2012 2015-11-30 17:44:51Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE P BARON 814 ELM STREET NO 300 MANCHESTER NH 031010000 1944988 0 X WWW.NEWHAMPSHIRE.WISH.ORG X 1986 NH SEE SCHEDULE O. 11 11 9 250 0 0 1464859 1920328 450 300 21650 21460 0 1620 1486959 1943708 200130 832310 0 0 448167 449918 0 0 136144 970074 250125 1618371 1532353 -131412 411355 1144819 1545886 286856 215741 857963 1330145 X SEE SCHEDULE O 0 0 1343584 832310 1920 SEE SCHEDULE O 1343584 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X X BRIAN ROY TREASURER 6036239474 814 ELM STREET MANCHESTER NH 031010000 CHRIS REAP 6.00 X X 0 0 0 GREG GAGNE 4.00 X X 0 0 0 BRIAN P ROY PMP 3.00 X X 0 0 0 COREY MCGUIGAN 3.00 X X 0 0 0 DAWN CHAMBERS 2.00 X 0 0 0 BETSY WARREN 2.00 X 0 0 0 MIKE GIBEAULT 2.00 X 0 0 0 MIKE BERNERT 2.00 X 0 0 0 JOHN YOUNG 2.00 X 0 0 0 RICH SPARKS 2.00 X 0 0 0 JOHN PATTI 2.00 X 0 0 0 JULIE P BARON 55.00 X 86613 0 10891 86613 0 10891 0 0 0 0 0 27311 1893017 226139 1920328 WISH ASSIST INCOME 900099 300 300 300 22740 22740 1280 -1280 -1280 -1280 LEASE BUY-OUT FUNDS 900099 1620 1620 1620 1943708 1920 0 21460 832310 832310 98392 81763 6691 9938 253151 187697 21977 43477 18110 13986 2171 1953 51060 38047 3478 9535 29205 22313 2640 4252 2622 2019 233 370 19607 12652 1286 5669 6916 2605 278 4033 37159 28612 3088 5459 34751 23230 1322 10199 47029 23055 520 23454 6299 4850 504 945 NATIONAL DUES 60071 47456 5406 7209 REPAIRS AND MAINTENANCE 10573 8118 874 1581 PRINTING, SUBS & PUBS 9635 4578 192 4865 15463 10293 1965 3205 1532353 1343584 52625 136144 278357 288818 73754 106639 73486 358260 11590 16714 44189 27814 11604 16375 670756 719005 25272 40075 1144819 1545886 46154 43265 240702 172476 286856 215741 X 776206 965086 81757 365059 0 857963 1330145 1144819 1545886 X 411355 60828 -1 X 0 1 X 1 0 X 1393316 1608683 1490595 1464859 1920328 7877781 1393316 1608683 1490595 1464859 1920328 7877781 200040 7677741 29478 26356 19993 21650 22740 120217 7997998 2400 0.96000 0.95080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81757 358968 75666 365059 215823 207403 341469 81757 137952 170712 92841 215823 129109 259356 250513 137952 263186 129109 263186 129109 0.00000 0.00000 1.00000 0 0 44189 27814 16375 16375 ACCRUED PENDING WISH COST 156042 DUE TO CHAPTERS 4814 CAPITAL LEASE OBLIGATIONS 9435 RENT ESCALATION LIABILITY 2185 172476 X 2084077 60828 79542 -1 140369 1943708 0 1943708 1611895 79542 79542 1532353 0 1532353 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TEMPORARILY RESTRICTED ASSETS HAVE TIME OF ENDOWMENT FUNDS RESTRICTIONS AND ARE AVAILABLE ONCE THOSE TIME RESTRICTIONS HAVE LAPSED OR WHEN THE SPECIFIC EXPENSE HAS BEEN INCURRED.THE AMOUNTS PROVIDED IN PART V ARE ALSO INCLUSIVE OF ALL TEMPORARILY RESTRICTED NET ASSETS IN ADDITION TO ENDOWMENT FUNDS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ASC TOPIC 740, INCOME TAXES, PRESCRIBES A TAX POSITIONS 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 EXISTS FOR THE FOUNDATION AT AUGUST 31, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: ROUNDING -1. 1 0 0 WISHES GRANTED 107 606171 226139 FMV N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: RECORDS ARE KEPT IN WISH FILES AND A SPECIFIC EXPENSE ACCOUNT IS USED FOR SUCH PAYMENTS WISH FILES AUDITED FINANCIALS AGAINST THE ACCOUNTING SYSTEM FINANCIALS. SCHEDULE I, PART III: MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE 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, 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 ORGANIZATION X GKTW 30 95687 COST/SELLING PRICE X LODGING 18 82934 COST/SELLING PRICE X THEME PARK TICKETS/ACTIVITIES/EXCURSIONS 24 9151 COST/SELLING PRICE X EQUIPMENT & MAINTENANCE 1 7000 COST/SELLING PRICE X PLAYSET/PLAYGROUND 5 6893 COST/SELLING PRICE X CAR RENTAL 15 5385 COST/SELLING PRICE X POOL/SPA 5 3435 COST/SELLING PRICE X MISC. OTHER 15 3201 COST OR SELLING PRICE X AIRFARE 3 3186 X ROOM MAKE-OVER 4 2814 X ENHANCEMENTS/ICE BREAKERS 22 2296 X CRUISE 1 1040 X WISH PARTY 6 1031 X FURNITURE 1 630 X ANIMAL 1 435 X TRIP INSURANCE 2 300 X GROUND TRANSPORT 1 239 X VOLUNTEER TRAINING 1 225 X MEALS 2 156 X SHOPPING SPREE 1 102 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THIS AMOUNT REFERS TO THE NUMBER OF CONRIBUTIONS. ORGANIZATION MISSION STATEMENT FORM 990, PART I, LINE 1 THE MISSION OF MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. FORM 990, PART I, LINE 13 AND 17 THERE HAS BEEN A CATEGORIZATION CHANGE FROM LAST YEAR TO REPORT GRANTS AND SIMILAR AMOUNTS PAID TO INCLUDE THE FULL VALUE OF WISH EXPENSES PAID BY THE FOUNDATION ON BEHALF OF THE WISH GRANTEE. LAST YEAR, THE AMOUNT REPORTED FOR 990 PART I, LINE 13 WAS ONLY THE AMOUNTS PAID DIRECTLY TO THE WISH FAMILY TO COVER COSTS SUCH AS MEALS, GAS, PARKING, GRATUITIES, STROLLER RENTALS, SOUVENIRS, ETC., WITH THE REST OF THE ASSOCIATED WISH EXPENSES PAID BY THE FOUNDATION DIRECTLY TO VENDORS BEING CAPTURED UNDER 990 PART I, LINE 17, OTHER EXPENSES. FOR THIS CURRENT REPORTING YEAR, THE FOUNDATION HAS NOW REPORTED THE AMOUNT PAID BY THE FOUNDATION TO THE WISH FAMILY AND TO VENDORS FOR ASSOCIATED WISH EXPENSES ON 990 PART I, LINE 13, WITHOUT ANY OF THESE EXPENSES BEING LISTED UNDER 990 PART I, LINE 17. ORGANIZATION MISSION STATEMENT FORM 990, PART III, LINE 1 THE MISSION OF THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. THE FOUNDATION STRIVES TO PROVIDE CHILDREN WITH THE HOPE FOR BETTER TIMES, THE STRENGTH FOR THE TOUGH TIMES AND THE JOY TO EXPERIENCE THE PRESENT. PROGRAM SERVICE STATEMENT FORM 990, PART III, LINE 4A THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 YEARS OF AGE DIAGNOSED WITH LIFE-THREATENING MEDICAL CONDITIONS. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS TO VISIT A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. FOR THE YEAR END1NG 8/31/13, THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 84 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $855,272. OF THIS AMOUNT, $22,962 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 THE $22,962 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION B, LINE 11 THE PRESIDENT & CEO, BOARD TREASURER AND BOARD CHAIR REVIEW AND COMMENT ON THE DRAFT FORM 990. THE FINAL FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE IRS. 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 SUBMITTED TO AND REVIEWED BY THE DIRECTOR OF VOLUNTEER SERVICES IF THEY ARE FROM VOLUNTEERS, AND THE PRESIDENT & CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT & CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT & CHIEF EXECUTIVE OFFICER BECOMES AWARE INCLUDES, BUT ARE NOT LIMITED TO, THE FOLLOWING: (1) DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN 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 UP TO AND INCLUDING TERMINATION OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15 FOR 2012 COMPENSATION, THE PRESIDENT & 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 BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE TERMS OF THE TRANSACTION AND DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS, AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. COMPENSATION DETERMINATION. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT & CEO ARE DECIDED BY THE PRESIDENT & CEO IN CONSULTATION WITH THE EMPLOYEE'S 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 FORM 990 IS FILED WITH THE STATE. AUDIT REPORT AND FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ROUNDING -1.