2013-04-04T19:36:35-05:00 2012-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2011-09-01 593235806 MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA MAKE 4076224673 1020 NORTH ORLANDO AVENUE SUITE 10 NO 100 MAITLAND FL 327510000 KATHRYN VROMAN 4076224673 2013-04-03 1 5169187000 2011 2016-03-07 17:11:31Z KATHRYN VROMAN 1020 NORTH ORLANDO AVENUE SUITE 10 NO 100 MAITLAND FL 327510000 5065407 0 X WWW.WISHCENTRAL.ORG X 1994 FL SEE SCHEDULE O 20 20 30 1089 0 0 2584036 3312693 108950 117660 8251 791 205976 145047 2907213 3576191 1917425 2116495 0 0 1113650 1086109 0 0 581581 590489 558821 3621564 3761425 -714351 -185234 2012411 2184351 885840 1205787 1126571 978564 THE MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA GRANTS THE WISHES OF CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 0 0 2727736 2116495 117660 IN FY2012 OUR CHAPTER GRANTED 275 WISHES IN THE 54 COUNTIES THAT OUR CHAPTER SERVES. THROUGH THE DEDICATION OF OVER 1000 VOLUNTEERS AND STRONG TIES WITH INDIVIDUAL AND CORPORATE DONORS OUR CHAPTER IS ABLE TO GRANT THE MOST HEARTFELT WISHES OF OUR CHILDREN. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $2,368,448. PART OF THIS AMOUNT $251,953 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 $251,953 CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 2727736 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 0 0 1 5 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X LEESA AVILA 4076224673 1020 NORTH ORLANDO AVENUE SUITE 100 MAITLAND FL 32751 ROBERT SZAFRANSKI 5.00 X X 0 0 0 PAUL JONES 1.00 X X 0 0 0 SONYA DIXON 1.00 X X 0 0 0 ANDREW FISHER 1.00 X X 0 0 0 THERESA WILLIAMS 1.00 X X 0 0 0 MIKE MARTONE 1.00 X X 0 0 0 BRIAN CARROLL 1.00 X 0 0 0 KELLY FLAHERTY CLARK 1.00 X 0 0 0 TAMMY DENBO 1.00 X 0 0 0 DAN FIELDS 1.00 X 0 0 0 MIKE HARRIS 1.00 X 0 0 0 SUSAN JONES 1.00 X 0 0 0 MARK KESSLER 1.00 X 0 0 0 JASON KLEIN 1.00 X 0 0 0 KATHY LAMM 1.00 X 0 0 0 ERIC MARSHALL 1.00 X 0 0 0 ALEJANDRO LEVY MD 1.00 X 0 0 0 W DOUG MARTIN 1.00 X 0 0 0 DAVID PECKHAM 1.00 X 0 0 0 MARK PULLEY 1.00 X 0 0 0 KATHRYN VROMAN 40.00 X 135836 0 7787 LEESA AVILA 40.00 X 82724 0 7363 218560 0 15150 1 0 0 0 0 74838 912374 2325481 487848 3312693 WISH ASSIST FEES 900099 114375 114375 VOLUNTEER TRAINING FEE 900099 3285 3285 117660 788 788 1110457 1110454 3 3 3 523484 912374 378589 144895 144895 325 173 152 152 3576191 117660 0 145838 2116495 2116495 240274 45284 135720 59270 694163 264508 122991 306664 11933 5068 4428 2437 59709 24175 16997 18537 80030 26549 21930 31551 36013 27655 1756 6602 3775 3775 4045 4045 2697 240 2457 116905 34440 54240 28225 29650 11765 7116 10769 158164 62315 37765 58084 26862 3360 10223 13279 9531 4148 3200 2183 73691 56742 7369 9580 17982 7135 3957 6890 2453 973 589 891 GIFT CARDS-INKIND 42946 29896 0 13050 REPAIRS AND MAINTENANCE 15481 5642 3671 6168 BAD DEBT EXPENSE 10557 10557 GIFTS AND AWARDS 3778 8 213 3557 4291 1338 1566 1387 3761425 2727736 452108 581581 145756 338917 310934 310905 48853 85338 24334 66295 67193 191404 156584 27452 34820 534124 558555 878997 764289 2012411 2184351 95948 128133 18477 19319 771415 1058335 885840 1205787 X 308154 195447 192916 164738 625501 618379 1126571 978564 2012411 2184351 X -185234 37227 X 0 1 1 X 0 X 2867896 2549071 2925032 2584036 3312693 14238728 2867896 2549071 2925032 2584036 3312693 14238728 14238728 33635 39494 24106 6060 788 104083 936465 276594 393728 477618 523484 2607889 16950700 492210 0.84000 0.79970 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2007 2008 2009 2010 2011 GROSS FUNDRAISING REVENUE $917,577 $276,594 $392,699 $477,165 $523,484 MISCELLANEOUS $ 18,888 $-0- $ 1,029 $ 453 $ -0- TOTAL $936,465 $276,594 $393,728 $477,618 $523,484 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4805 2905 1900 186599 153679 32920 34820 BENEFICIAL INT IN PERP TRUST 618379 DUE FROM RELATED ENTITIES 128373 GIFT CARDS 251 DEPOSITS 13771 403B FORFEITURES 3515 764289 ACCRUED PENDING WISH COSTS 1034214 DUE TO RELATED ENTITIES 4195 CAPITAL LEASE OBLIGATIONS 19926 1058335 3576191 3761425 -185234 28476 15873 -7122 37227 -148007 3969266 28477 295398 323875 3645391 4045 -73245 -69200 3576191 4117273 279526 80367 359893 3757380 4045 4045 3761425 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31,2012. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERP TRUST -7,122. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RELATED TO EVENTS -73,245. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFECIAL INTEREST IN PERPETUAL TRUSTS 7,122. FUNDRAISING EXPENSES RELATED TO EVENTS 73,245. BALL- ORLANDO 304920 181899 123021 52726 0 85080 BALL- TAMPA 126831 76415 50416 7960 10151 1779 29520 20 1004107 654060 350047 57661 16341 4615 112756 1435858 912374 523484 65621 79218 6394 227356 378589 144895 1 0 0 WISHES GRANTED 275 1761457 355038 FMV TRAVEL, M&E, SUPPLIES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 (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 WISH ITEMS 334 392297 COST/SELLING PRICE X EVENT DECOR 66 95551 COST/SELLING PRICE 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: 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 WE 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 ONCE THE 990 WAS COMPLETED BY OUR OUTSIDE PREPARER, IT WAS REVIEWED BY OUR CFO, PRESIDENT & CEO, BOARD CHAIR AND FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FINAL RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY. THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT' (THE "COI STATEMENT') THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD, (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT, AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A FOR 2012 COMPENSATION, THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO. THE COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE CEO AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE CEO. THE CEO PERFORMS AN ANNUAL REVIEW OF THE OFFICER OR EMPLOYEE AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE CEO ALSO EVALUATES BENCHMARKING DATA RELEVANT TO OFFICERS AND EMPLOYEES FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE ORGANIZATION'S WRITTEN RECORDS INCLUDE THE FOLLOWING FOR THE CEO'S SALARY REVIEW: (1) TERMS OF THE COMPENSATION ARRANGEMENTS, (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE, AND (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE ALSO POSTED ON OUR WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSO AVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 28,476. DONATED SERVICES AND USE OF FACILITIES: 15,873. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERP TRUST -7,122. TOTAL TO FORM 990, PART XI, LINE 5: 37,227. REGIONS TRUST AS TRUSTEE OF THE JM TUW 1511 N WEST SHORE BLVD SUITE 850 TAMPA FL 33607 597269187 CHARITABLE REMAINDER UNITRUST FL N/A T 6170 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0