2014-07-09T21:34:02-05:00 2013-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2012-09-01 751889666 MAKE-A-WISH FOUNDATION OF NORTH TEXAS MAKE 2144969474 6655 DESEO DRIVE IRVING TX 75039 SCOTTY LANDRY 2144969474 2014-07-09 1 CHRISTINE KAWECKI P00743140 5169187000 2014-07-09 2012 2015-11-30 17:44:51Z SCOTTY LANDRY 6655 DESEO DRIVE IRVING TX 75039 8536963 0 X NTX.WISH.ORG X 1983 TX SEE SCHEDULE O. 29 29 40 829 -2002 -2002 7067665 7981033 6450 5400 35347 20406 -8490 -70778 7100972 7936061 3545708 3999716 0 0 1898035 2037365 0 0 1297060 1206866 895783 6650609 6932864 450363 1003197 6314136 7758705 2050502 2496765 4263634 5261940 X TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 5166417 3999716 24530 SEE SCHEDULE O 5166417 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 28 0 1 40 1 0 0 0 0 0 1 1 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 TX X X SCOTTY LANDRY 2144969474 6655 DESEO DRIVE IRVING TX 75039 DARRIN WEBER 3.00 X X 0 0 0 STEVE PROVOST 1.00 X X 0 0 0 JAMES FORSON 1.00 X X 0 0 0 THERESA GAPPA 1.00 X X 0 0 0 DOUG ARON 1.00 X 0 0 0 DOLF BERLE 1.00 X 0 0 0 VIKRANT BHATIA 1.00 X 0 0 0 KENDALL BROWN 1.00 X 0 0 0 STEVE DURHAM 1.00 X 0 0 0 TOM KIERNAN 1.00 X 0 0 0 KATHY LEONARD 1.00 X 0 0 0 ROBERT LLOYD 1.00 X 0 0 0 KYLE MILLER 1.00 X 0 0 0 DON POWELL 1.00 X 0 0 0 JON ROUND 1.00 X 0 0 0 MARK WADE 1.00 X 0 0 0 HOWARD WESTERMAN 1.00 X 0 0 0 MICHAEL WILSON 1.00 X 0 0 0 MIKE WINEMILLER 1.00 X 0 0 0 JACQUELYN WOLF 1.00 X 0 0 0 JANICE ZIGLER 1.00 X 0 0 0 CHRIS BOULT 1.00 X 0 0 0 JIMMY BOYD 1.00 X 0 0 0 RICK DAVIS 1.00 X 0 0 0 CHARLES DE WETTER 1.00 X 0 0 0 LEA FARIS 1.00 X 0 0 0 MATT POWELL 1.00 X 0 0 0 JERRI WATT 1.00 X 0 0 0 JONI WOOD 1.00 X 0 0 0 SCOTTY LANDRY 50.00 X 201732 0 14679 MISTY CAMACHO 50.00 X 81750 0 8307 RONALD SYLVAN JR 50.00 X 112583 0 11494 396065 0 34480 2 0 1 0 0 2611848 5369185 1746631 7981033 WISH ASSIST FEES 900099 5400 5400 5400 8035 8035 12371 0 12371 12371 12371 479129 2611848 575706 -96577 -96577 33867 25196 8671 8671 REBATES 900099 19130 19130 PARTNERSHIP INCOME 900099 -2002 -2002 17128 7936061 24530 -2002 -67500 3999716 3999716 473301 194054 56796 222451 1275893 433581 267553 574759 19103 8693 4211 6199 112984 43967 15100 53917 156084 57193 25885 73006 2000 2000 4751 1948 570 2233 256 256 99574 40489 13947 45138 13463 6832 1018 5613 137073 45657 14559 76857 116355 47642 13944 54769 87599 35830 7588 44181 40853 8753 4441 27659 20365 8349 2445 9571 112079 45953 13450 52676 NATIONAL DUES 212859 168159 19157 25543 REPAIRS AND MAINTENANCE 40643 16770 4856 19017 MEMBERSHIP DUES 6929 2287 1171 3471 VOLUNTEER TRAINING 540 540 0 0 444 4 440 6932864 5166417 469387 1297060 1795996 2875015 310554 508968 167070 161287 55989 99347 3778318 659052 2955256 3119266 654745 655023 174664 167821 199862 171978 6314136 7758705 233157 506463 10000 525474 457572 1281871 1532730 2050502 2496765 X 4082563 5117037 157071 120903 24000 24000 4263634 5261940 6314136 7758705 1003197 -4891 0 X 0 1 X 1 0 X 4273311 4933895 5614747 7067665 7981033 29870651 4273311 4933895 5614747 7067665 7981033 29870651 225608 29645043 58847 27188 39970 23571 8035 157611 -7357 -2406 -2002 -11765 900345 488240 247713 514494 544497 2695289 32711786 43367 0.90620 0.87490 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 GROSS FUNDRAISING REVENUE $900,345 $472,955 $240,209 $507,010 $479,129 GROSS GAMING REVENUE - - - - $33,867 OTHER REVENUE - $15,285 $7,504 $7,484 $31,501 TOTAL $900,345 $488,240 $247,713 $514,494 $544,497 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24150 150 24000 24088 62 24150 24000 88 24088 24000 24000 24000 24000 1.00000 0 0 380439 380439 3015008 563377 2451631 382871 95675 287196 3119266 ACCRUED PENDING WISH COSTS 1511318 DUE TO CHAPTERS 21412 1532730 X 8536098 -4891 508607 503716 8032382 256 -96577 -96321 7936061 7537792 508607 96577 605184 6932608 256 256 6932864 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE PERMANENTLY RESTRICTED ENDOWMENT WAS ESTABLISHED BY FORMER BOARD MEMBERS WITH THE INTENT OF GENERATING INTEREST TO BE USED IN GRANTING WISHES. 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 POSITIONS EXISTS FOR THE FOUNDATION AT AUGUST 31,2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES OF FUNDRAISING EVENTS -96,577. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES OF FUNDRAISING EVENTS 96,577. WISH NIGHT 1143707 920732 222975 8000 152552 28569 76529 WALTZING FOR WISHES 258983 217090 41893 4000 21372 5735 16827 8 1688287 1474026 214261 26165 43914 20350 171693 3090977 2611848 479129 38165 217838 54654 265049 575706 -96577 33867 25196 1 1.00000 33867 25196 25196 8671 TX 1 0 0 0 0.00000 1.00000 TABATHA GONZALEZ-OLAECHEA 6655 DESEO DRIVE IRVING TX 75039 0 TABATHA GONZALEZ-OLAECHEA 4958 DEVELOPMENT OFFICER - WISH NIGHT, PROVIDED MANAGEMENT AND OVERSIGHT OF THE RAFFLE 0 1 0 0 DIRECT COST OF WISHES GRANTED 530 611421 3388295 FMV CLOTHING, MEALS, ELECTRONICS, ECT. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: PROCEDURES FOR MONITORING GRANT FUNDS IN THE UNITED STATES: MAKE-A-WISH FOUNDATION OF NORTH TEXAS 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 (I.E. 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 X X 0 0 0 0 0 0 0 1 0 SCOTTY LANDRY 174149 0 27583 0 0 0 10328 0 4351 0 216411 0 0 0 PART I, LINE 7 THE CEO'S BONUS IS A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE CEO AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR. X GKTW 952 877951 RETAIL VALUE X MISC. TRAVEL 93 127936 RETAIL VALUE X PARK/ENTERTAINMENT PASSES & TICKETS 264 112266 RETAIL VALUE X FOOD & DRINK 132 16141 RETAIL VALUE X AUCTION ITEMS 507 244386 RETAIL VALUE X EVENT ITEMS 57 93893 RETAIL VALUE X GIFT CARDS 38 15250 RETAIL VALUE X OFFICE SUPPLIES 14 5485 RETAIL VALUE X GOODS, OTHER 476 253323 RETAIL VALUE 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 MAKE-A-WISH FOUNDATION OF NORTH TEXAS GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. PROGRAM SERVICE STATEMENT FORM 990, PART III, LINE 4A THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. WE GRANT WISHES FOR CHILDREN THROUGHOUT 106 COUNTIES IN TEXAS. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A LIFE-THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. 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. AS OF 8/31/13, THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS HAS GRANTED MORE THAN 7,500 WISHES. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $4,403,435. OF THIS AMOUNT, $403,719 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 EXPENSES. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $403,719 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 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 AND AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A 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 SUBMITTED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM STAFF 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 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 A - 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 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. FORM 990, PART VI, SECTION B, LINE 15: B - THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE CEO ARE APPROVED BY THE 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 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 FINANCIAL STATEMENTS, FORM 990, AND FORM 990-T ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.