2014-07-14T12:58:37-05:00 2013-08-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE STE 4000 INDIANAPOLIS IN 46204 990 2012-09-01 760116615 MAKE-A-WISH FOUNDATION OF THE TEXAS Gulf Coast & Louisiana Inc % Melissa Henderson MAKE 7139429474 1604 Bissonnet Street Suite Houston TX 770051816 Melissa Henderson 2014-07-14 3176817000 2012 2015-11-30 17:44:51Z Teresa Andrepont 1604 Bissonnet St Houston TX 770051816 5934352 false X www.texgulf.wish.org X 1984 TX THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 35 34 9 430 0 4220622 4412229 0 0 325049 729551 0 0 4545671 5141780 3636418 3531044 0 0 613992 662989 0 0 268215 287806 319983 4538216 4514016 7455 627764 12508923 12858095 1667597 1570127 10841326 11287968 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. false false 4033673 3531044 0 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. THE FOUNDATION GRANTED 495 WISHES AT AN AVERAGE WISH COST OF APPROXIMATELY $7,000 DURING THE FISCAL YEAR ENDING AUGUST 31, 2013. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. 4033673 true true false false false false false false false true true false false false true true true false false false false false false false false false false true true true false false false false false false false true true false false false false false false false false true 1 0 true 9 true false false false false false false false false false false X 35 34 false false false false false false false true true false false true true true true true true true true false X X Melissa Henderson 7139429474 1604 Bissonnet St Houston TX 770051816 MARK ERWIN 1.0 0.0 X X 0 0 0 DAVID AINSWORTH 1.0 0.0 X X 0 0 0 STEPHEN LANDRY 1.0 0.0 X X 0 0 0 CHERYL SMITH 1.0 0.0 X X 0 0 0 CHARLES GIRAUD 1.0 0.0 X X 0 0 0 RANDY ACOCK 1.0 0.0 X 0 0 0 DAN BELLOW 1.0 0.0 X 0 0 0 MATT BRAND 1.0 0.0 X 0 0 0 STEPHANIE BUCHANAN 1.0 0.0 X 0 0 0 RON BURNISKE 1.0 0.0 X 0 0 0 SUSAN COX 1.0 0.0 X 0 0 0 BRUCE CULPEPPER 1.0 0.0 X 0 0 0 DOUG ERWIN 1.0 0.0 X 0 0 0 JOHN ESSLINGER 1.0 0.0 X 0 0 0 LEVI GOODE 1.0 0.0 X 0 0 0 LAUREN HEBERT 1.0 0.0 X 0 0 0 GENO IAFRATE 1.0 0.0 X 0 0 0 JAKE JACQUES 1.0 0.0 X 0 0 0 JASON KOHLL 1.0 0.0 X 0 0 0 BRANDON LANDRY 1.0 0.0 X 0 0 0 GREG LARSEN 1.0 0.0 X 0 0 0 CHRISSY MAFRIGE 1.0 0.0 X 0 0 0 VICKY NEUMEYER 1.0 0.0 X 0 0 0 STEPHEN PARKER 1.0 0.0 X 0 0 0 WILLIAM REILY 1.0 0.0 X 0 0 0 JEFF REIMERT 1.0 0.0 X 0 0 0 GIUSEPPE RISI 1.0 0.0 X 0 0 0 LAURIE SCHAUB 1.0 0.0 X 0 0 0 CHARLES SCHWAGER 1.0 0.0 X 0 0 0 KEN SIMON 1.0 0.0 X 0 0 0 RICK STEIN 1.0 0.0 X 0 0 0 AARON THIELHORN 1.0 0.0 X 0 0 0 ANDY VERES 1.0 0.0 X 0 0 0 BILL WINDHAM 1.0 0.0 X 0 0 0 GLENN WOO 1.0 0.0 X 0 0 0 TERESA ANDREPONT 40.0 0.0 X 269159 11250 CATHY ANDERSON 40.0 0.0 X 71103 1320 MELISSA HENDERSON 20.0 0.0 X 39074 0 379336 0 12570 1 false true false 0 75576 4336653 1340599 4412229 0 396876 396876 0 0 0 0 0 1125247 792572 332675 332675 332675 0 0 0 0 5141780 729551 250000 250000 3281044 3281044 0 0 366814 175905 105927 84982 0 205880 124889 5653 75338 55100 30321 8049 16730 0 35195 19470 6411 9314 0 0 7900 7900 0 0 54484 54484 4252 1222 2090 940 31987 31987 36792 20996 3698 12098 4479 2598 537 1344 0 24249 14064 2910 7275 2733 1585 328 820 0 2250 1305 270 675 0 128232 101303 11541 15388 8651 5018 1038 2595 0 ALL OTHER EXPENSES 13974 3953 1292 8729 4514016 4033673 212128 268215 120793 0 139210 177895 46891 130689 0 0 0 0 0 0 0 0 0 0 4840 5538 407670 156436 259885 251234 11581311 11901593 0 0 0 0 0 0 355993 391146 12508923 12858095 178128 234149 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1489469 1335978 1667597 1570127 X 10343334 9969055 88223 186449 409769 1132464 10841326 11287968 12508923 12858095 X 627764 -199293 7900 10271 X false true X true false X 2640602 3328773 3393795 4220622 4412229 17996021 0 0 2640602 3328773 3393795 4220622 4412229 17996021 2428580 15567441 277185 314994 334132 345624 396876 1668811 0 0 19664832 0 0.79164 0.82390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 208072 722133 4720 934925 208072 208072 208072 208072 208072 208072 208072 208072 0.99500 0.00500 false false 218936 218936 132635 100337 32298 45974 45974 10125 10125 251234 0 ACCRUED PENDING WISH COSTS 1298676 DUE TO OTHER MAKE-A-WISH CHAPTERS 37302 1335978 X 4906174 -199293 7900 10271 -181122 5087296 54484 54484 5141780 4459532 4459532 54484 54484 4514016 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. HAS $934,925 HELD IN ENDOWMENT FUNDS AS OF AUGUST 31, 2013. THESE FUNDS ARE TO BE HELD IN PERPETUITY, WITH THE EARNINGS USED FOR WISH-GRANTING PURPOSES. ASC TOPIC 740, INCOME TAXES SCHEDULE D, PART X, LINE 2 THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). 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. THE FOUNDATION HAS ADOPTED ASC TOPIC 740, INCOME TAXES, WHICH 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 DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2013. RECON OF CHANGE IN NET ASSETS FROM FORM 990 TO FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 2D OTHER ADJUSTMENTS OF $10,271 ARE FOR CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS. true MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24th St STE 400 PHOENIX AZ 85016 860481941 501(c)(3) 50000 N/A N/A WISH ASSISTANCE MAKE-A-WISH FOUNDATION OF MISSISSIPPI 567 HIGHLAND COL PKWY STE 120 RIDGELAND MS 39157 640730362 501(c)(3) 150000 N/A N/A WISH ASSISTANCE MAKE-A-WISH FOUNDATION OF ALABAMA 244 GOODWIN CREST DR STE 200 BIRMINGHAM AL 35209 630943675 501(c)(3) 50000 N/A N/A WISH ASSISTANCE 3 VARIOUS RECIPIENTS FOR WISHES GRANTED 495 594327 2686717 FMV DIRECT COST/WISHES DESCRIPTION OF ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS FORM 990, SCHEDULE I MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECT 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 (I.E. MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE VICE PRESIDENT OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION IS RETAINED BY THE ORGANIZATION. OF THE TOTAL 495 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $594,327 WERE PROVIDED DIRECTLY TO APPROXIMATELY 369 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $2,686,717 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. DURING FISCAL YEAR 2013, THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA CHAPTER WAS FORTUNATE ENOUGH TO BE ABLE TO CONTRIBUTE $250,000 TO THE WISH FULFILLMENT FUND OF THE MAKE-A-WISH FOUNDATION OF AMERICA AND DIRECTLY TO OTHER MAKE-A-WISH CHAPTERS. THESE FUNDS ARE USED TO HELP GRANT WISHES IN CHAPTERS WITH LIMITED FUNDS. THE INTENDED USE OF THE FUNDS IS NOT DIRECTLY MONITORED AS THE RECIPIENT CHAPTERS ARE INDEPENDENT ORGANIZATIONS WITH THE SAME MISSION OF GRANTING WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. X X X X false true false false false false false true false TERESA ANDREPONT 193844 47824 27491 11250 0 0 0 280409 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, QUESTION 4B THE CHAPTER HAS A DEFINED CONTRIBUTION RETIREMENT PLAN. FULL-TIME EMPLOYEES ARE ELIGIBLE FOR PARTICIPATION IN THE PLAN AFTER REACHING 21 YEARS OF AGE AND UPON COMPLETION OF ONE YEAR OF SERVICE. UNDER PROVISIONS OF THE PLAN, ELIGIBLE EMPLOYEES MAY ELECT TO DEFER A PERCENTAGE OF THEIR SALARY SUBJECT TO CERTAIN IRC LIMITATIONS. THE CHAPTER MATCHES 50% OF EMPLOYEE CONTRIBUTIONS UP TO 6% OF THE EMPLOYEE'S SALARY. DURING THE CALENDAR YEAR 2012, THE CHAPTER GAVE $11,250 IN MATCHING FUNDS TO CEO & PRESIDENT TERESA ANDREPONT AND $1,320 IN MATCHING FUNDS TO VP OF PROGRAMS CATHY ANDERSON. NON-FIXED PAYMENTS SCHEDULE J, PART I, QUESTION 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAKE RECOMMENDATIONS FOR BONUSES AND SALARY INCREASES BASED ON THE CURRENT ECONOMIC CLIMATE AND STAFF EFFORTS. BASED ON THOSE FACTORS, THE BOARD APPROVED A BONUS OF $47,824 FOR PRESIDENT & CEO TERESA ANDREPONT DURING THE CALENDAR YEAR 2012. VP OF PROGRAMS CATHY ANDERSON'S BONUS OF $5,978 AND DIRECTOR OF FINANCE MELISSA HENDERSON'S BONUS OF $3,509 WERE DETERMINED BY TERESA ANDREPONT DURING THE CALENDAR YEAR 2012 AND WERE WITHIN THE RECOMMENDED RANGE APPROVED BY THE EXECUTIVE COMMITTEE. STEPHANIE BUCHANAN COMMON BOARD MEMBER 141306 SEE SCHEDULE L, PART V false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS FORM 990, SCHEDULE L, PART IV DURING FISCAL YEAR 2013, STEPHANIE BUCHANAN WAS BOTH AN OFFICER OF UNITED AIRLINES AND ON THE BOARD OF DIRECTORS OF THE FOUNDATION. THE CHAPTER PURCHASED AIRFARE ON BEHALF OF WISH FAMILIES IN THE AMOUNT OF $141,306. X 500 5330 FMV X TICKETS/FOOD/TRANS/LODGING 188 816069 COST/SELLING PRICE X LIMOUSINE SERVICES 386 137815 COST/SELLING PRICE X OTHER WISH-RELATED GIFTS 555 381385 COST/SELLING PRICE false true false DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, QUESTION 11B AFTER COMPLETION OF THE FORM 990, A DRAFT FORM IN ELECTRONIC FORMAT IS PROVIDED TO THE CHAPTER'S COMPLIANCE COMMITTEE. THE COMPLIANCE COMMITTEE REVIEWS THE DRAFT, THEN THE COMMITTEE CHAIR SENDS HIS APPROVAL TO THE CHAPTER PRESIDENT & CEO. AFTER RECEIVING APPROVAL, THE DIRECTOR OF FINANCE SIGNS THE FORM. THE FINAL SIGNED FORM IS SUBMITTED TO THE ENTIRE BOARD OF DIRECTORS IN ELECTRONIC FORMAT AND THEN FILED WITH THE IRS. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, QUESTION 12C ON A YEARLY BASIS, THE FOUNDATION'S EMPLOYEES AND MEMBERS OF ITS BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN THE "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT." THE STATEMENTS ARE THEN RETURNED TO THE CHAPTER'S PRESIDENT & CEO. IF A DIRECTOR HAS A CONFLICT, THEN THE DIRECTORS WILL DISCUSS WHAT, IF ANY, STEPS TO TAKE. IF THE CONFLICT RELATES TO PROPOSED SERVICES, THE DIRECTOR WILL RECUSE HIMSELF FROM THE VOTING. OFFICES & POSITIONS FOR WHICH PROCESS WAS USED, & YEAR PROCESS WAS BEGUN FORM 990, PART VI, QUESTION 15A & 15B ON AN ANNUAL BASIS PRIOR TO EACH FISCAL YEAR BEGINNING, THE FOUNDATION'S COMPENSATION COMMITTEE WILL REVIEW OUTSIDE SALARY SURVEYS FOR THOSE IN A SIMILAR POSITION TO THE FOUNDATION'S PRESIDENT & CEO. THE COMPENSATION COMMITTEE THEN MAKES THEIR RECOMMENDATION TO THE FULL BOARD OF DIRECTORS REGARDING THE PRESIDENT & CEO'S NEW SALARY. THE DIRECTORS THEN DISCUSS THE RECOMMENDATION AND MAKE A DECISION REGARDING THE NEW SALARY. FOR SALARIES OF OTHER DIRECTORS OR KEY EMPLOYEES OF THE FOUNDATION, THE PRESIDENT & CEO MAKES SALARY RECOMMENDATIONS TO THE BOARD THROUGH THE BUDGET PROCESS. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, QUESTION 19 THE FOUNDATION PROVIDES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, ETC.) UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE ON OUR WEBSITE AT WWW.TEXGULF.WISH.ORG AS WELL AS PROVIDED UPON REQUEST. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT $10,271