2013-04-02T17:13:17-05:00 2012-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 117531683 990 2011-09-01 363422138 MAKE-A-WISH FOUNDATION OF ILLINOIS INC MAKE 3126029474 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 STEPHANIE SPRINGS 3126029474 2013-03-25 1 5169187000 2011 2016-02-25 16:41:14Z STEPHANIE SPRINGS 640 NORTH LASALLE DRIVE NO 280 CHICAGO IL 606543754 11015312 0 X WWW.WISHES.ORG X 1985 IL SEE SCHEDULE O. 25 25 47 1409 0 0 8939837 9714983 6300 2775 74135 203921 299767 400070 9320039 10321749 5337078 5598951 0 0 2560841 2785995 0 0 1475123 1070806 1152465 8968725 9537411 351314 784338 9327512 9954375 4540329 4265085 4787183 5689290 X THE FOUNDATION'S MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. OUR VISION IS TO MAKE EVERY ELIGIBLE CHILD'S WISH COME TRUE. 0 0 7392790 5598951 2775 SEE SCHEDULE O 7392790 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 0 1 32 2 1 47 1 0 0 0 0 0 1 1 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X X DARYL THOMANN 3126029474 640 N LASALLE DRIVE SUITE 280 CHICAGO IL 606543754 JEFFERY YOUNG 2.00 X X 0 0 0 JOHN NEUMAIER 2.00 X X 0 0 0 DOUG PATRICK 2.00 X X 0 0 0 CHRISTINA ROTHER 2.00 X X 0 0 0 JEREMY RICKMAN 2.00 X X 0 0 0 LAURA BROWN 2.00 X 0 0 0 ANDY CALLAHAN 2.00 X 0 0 0 GEORGE COCHRAN 2.00 X 0 0 0 ARMOND DINVERNO 2.00 X 0 0 0 JOHN DISHAROON 2.00 X 0 0 0 WAYNE JANUS 2.00 X 0 0 0 DON JOHNSON 2.00 X 0 0 0 ROBERT JOHNSON 2.00 X 0 0 0 PETER MAGRINI 2.00 X 0 0 0 TOM MARCUCCI 2.00 X 0 0 0 DORRI MCWHORTER 2.00 X 0 0 0 DAVE MUSCATEL 2.00 X 0 0 0 LARRY PILON 2.00 X 0 0 0 VAN SAPP 2.00 X 0 0 0 DAVE SCHAWK 2.00 X 0 0 0 SAM SEBASTIAN 2.00 X 0 0 0 TARA SHAWEL 2.00 X 0 0 0 MARY BETH SIDDONS 2.00 X 0 0 0 RICK STEARNS 2.00 X 0 0 0 JACKIE WOODWARD 2.00 X 0 0 0 STEPHANIE SPRINGS 40.00 X 205088 0 26857 DARYL THOMANN 40.00 X 138819 0 10511 HEATHER SIMPSON 40.00 X 112478 0 822 456385 0 38190 3 0 1 0 GARY OSIER PRESENTS INC PO BOX 211026 BEDFORD TX 760958026 TALENT BROKER 148500 BLUE PLATE CATERING 1033 W VAN BUREN CHICAGO IL 606072915 CATERING FOR WISH BALL 100189 2 74189 1096311 8544483 1943798 9714983 WISH ASSIST FEES 900099 2775 2775 2775 137403 137403 83110 16592 66518 66518 66518 1022464 1096311 664627 357837 357837 38775 12344 26431 26431 MISCELLANEOUS REVENUE 900099 15802 15802 15802 10321749 2775 0 603991 5598951 5598951 405398 99239 239340 66819 1995030 855017 269367 870646 12106 7023 319 4764 166784 98664 13533 54587 206677 85739 38722 82216 4950 4950 7110 7110 126385 56997 2024 67364 185449 82287 8561 94601 23821 11781 3838 8202 147961 92908 782 54271 47843 11684 22948 13211 34119 11211 646 22262 12615 12615 313966 241755 31395 40816 39123 19759 6206 13158 PROMOTIONAL GIFT ITEMS 125605 97099 1256 27250 BANK FEES 60069 133 5886 54050 MISCELLANEOUS 23449 22543 0 906 9537411 7392790 669498 1475123 X 18300 9150 0 9150 1620905 1443020 1505290 1244450 13740 11637 50789 87673 51410 64513 309101 261374 35159 47727 5665277 6789796 384942 265559 9327512 9954375 583485 612472 27550 21390 3929294 3631223 4540329 4265085 X 241330 1200640 1732185 1584557 2813668 2904093 4787183 5689290 9327512 9954375 X 784338 117769 X 0 1 1 X 0 X 8615879 8688980 8673980 8939838 9761501 44680178 8615879 8688980 8673980 8939838 9761501 44680178 762483 43917695 190511 104121 100475 126118 137402 658627 847046 480632 733465 821719 1030522 3913384 49252189 36712 0.89170 0.89050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5665277 841963 365611 76000 7110 6789741 4577359 636080 516838 0 65000 0 5665277 4284928 77250 308077 0 90000 2896 4577359 4293138 439196 -350833 0 96000 573 4284928 0.54000 0.46000 0.00000 0 0 10365 10365 0 298736 251009 47727 47727 ACCRUED PENDING WISH COSTS 3591009 CAPITAL LEASE OBLIGATIONS 26620 DUE TO RELATED ENTITIES 13594 3631223 10321749 9537411 784338 161768 -43999 117769 902107 11368946 161768 892540 -7110 1047198 10321748 1 1 10321749 10466839 892540 36890 929430 9537409 2 2 9537411 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: PERMANENTLY RESTRICTED ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT WISH GRANTING. FOR THE BOARD-DESIGNATED ENDOWMENT FUND, THE FOUNDATION'S BOARD OF DIRECTORS MAY, AT ANY TIME, APPROVE USE OF THE FUNDS FOR PURPOSES DEEMED APPROPRIATE AND RESPONSIBLE IN CARRYING OUT THE MISSION. ALTHOUGH THE FOUNDATION STRIVES TO MAINTAIN IN ITS CASH OPERATING ACCOUNT AND THE BOARD-DESIGNATED FUND SIX MONTHS' AVERAGE CASH EXPENSE AS A RESERVE, THIS DOES NOT PRECLUDE APPROPRIATING FOR DISTRIBUTION AMOUNTS FROM THE BOARD-DESIGNATED FUND THAT MAY BE NEEDED FOR STRATEGIC INITIATIVES AND/OR ANNUAL OPERATIONS. 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 ASSERTS THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2012. PART XI, LINE 8 - OTHER ADJUSTMENTS: BAD DEBT -44,000. ROUNDING 1. TOTAL TO SCHEDULE D, PART XI, LINE 8: -43,999. PART XII, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -7,110. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 1. PART XIII, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -7,110. BAD DEBT 44,000. PART XIII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 2. WISH BALL 1425144 671948 753196 14250 100631 158682 248981 GOLF OUTING 313339 128669 184670 52977 25580 4 380292 295694 84598 2860 168 300 60198 2118775 1096311 1022464 70087 100799 158982 334759 664627 357837 38775 2000 10344 1 0.50000 38775 2000 10344 12344 26431 IL 1 0 0 0 0.00000 1.00000 DARYL THOMANN 640 N LASALLE DR SUITE 280 CHICAGO IL 606543754 0 0 1 0 0 WISHES GRANTED 716 1133404 4701166 FMV TRAVEL, M&E, SUPPLIES WISHES PENDING 453 -235619 FMV TRAVEL, M&E, SUPPLIES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION 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 GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES. HOWEVER, CASH ASSISTANCE IN THE FORM OF PREPAID CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (E.G. MEALS, TIPS, GAS ,ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE PREPAID CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE FOR THE FUNDS. PART III THE FOUNDATION ACCRUES FOR THE ESTIMATED COSTS OF REPORTABLE WISHES PENDING AS UNCONDITIONAL PROMISES TO GIVE WHEN CERTAIN MEASURABLE CRITERIA ARE MET. THE TOTAL ESTIMATED COSTS ARE REPORTED AS A LIABILITY AND INCLUDED IN OTHER LIABILITIES IN PART X OF FORM 990. THE ASSISTANCE TO INDIVIDUALS FOR WISHES PENDING IN THIS SCHEDULE REPRESENTS PENDING WISH EXPENSE, WHICH IS THE DIFFERENCE IN TOTAL ESTIMATED COSTS AS OF THE CURRENT AND PRIOR YEAR-END. PENDING WISH EXPENSE FOR THE YEAR ENDED AUGUST 31,2012 IS NEGATIVE BECAUSE THE LIABILITY FOR PENDING WISH COSTS WENT DOWN THIS FISCAL YEAR. THERE WERE 453 WISHES PENDING AT FISCAL YEAR-END, WHICH IS 47 FEWER WISHES THAN LAST YEAR-END. X X X X 0 0 0 0 0 0 0 0 0 STEPHANIE SPRINGS 176096 0 27900 0 1092 0 2840 0 24017 0 231945 0 0 0 X 2 6011 COST/SELLING PRICE X LODG.&TICKETS 310 1170257 COST/SELLING PRICE X AIRFARE 22 123828 COST/SELLING PRICE X TOYS & GAMES 1010 265049 COST/SELLING PRICE X OFFICE EXPENSES 38 72294 COST/SELLING PRICE X EVENT AUCTIONS 682 306360 COST/SELLING PRICE 0 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF CONTRIBUTORS, AS LISTED BY DATE OF CONTRIBUTION. THIRD PARTY USE: PART I, LINE 32B: THE FOUNDATION USES A BROKERAGE FIRM TO SELL DONATED SECURITIES. ORGANIZATION'S MISSION FORM 990 PART I, LINE 1 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. EMPLOYEES FORM 990 PART I, SUMMARY LINE 5 AND PART V LINE 2A ALTHOUGH THE NUMBER OF EMPLOYEES REPORTED ON THE 2011 FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS, WAS 47, THIS NUMBER DOES NOT REPRESENT THE ACTUAL NUMBER OF EMPLOYEES AT THE ORGANIZATION, SINCE IT INCLUDES PEOPLE WHO ARE NO LONGER EMPLOYED. THERE WERE 39 EMPLOYEES AS OF AUGUST 31, 2012, OUR FISCAL YEAR END. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990 PART III, LINE 4A IN THE PAST YEAR, THE ORGANIZATION FULFILLED THE WISHES OF 716 CHILDREN IN ILLINOIS. SINCE INCEPTION, THE ORGANIZATION HAS GRANTED OVER 11,000 WISHES. A STRONG MEDICAL OUTREACH AND COMMUNITY PRESENCE PROGRAM, AS WELL AS STAFF THAT WORK DIRECTLY IN THE COMMUNITY HELPS THE FOUNDATION MAINTAIN STRONG TIES WITH INDIVIDUALS, COMMUNITY GROUPS, HOSPITALS, AND CORPORATIONS THROUGHOUT OUR TERRITORY. THE FOUNDATION'S TOTAL DIRECT EXPENSES TOWARDS WISHES THIS PAST YEAR WAS $6,407,831. OF THAT AMOUNT, $808,880 WAS COMPRISED OF DONATED SERVICES AND USE OF FACILITIES, SUCH AS AIRFARE, LODGING, AND TRAVEL AND PROFESSIONAL SERVICES. A CRITICAL COMPONENT TO THE ORGANIZATION'S WISH GRANTING EFFORTS, SOLICITATION OF THESE SERVICES AND USE OF FACILITIES REQUIRES AN INTENSIVE EFFORT ON THE PART OF FOUNDATION STAFF, AND EXTENSIVE INVOLVEMENT FROM THE COMMUNITY. FOR AUDITED FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE REPORTED AS IN-KIND CONTRIBUTION REVENUE AND DIRECT COSTS OF WISHES. HOWEVER FOR FORM 990, THESE IN-KIND CONTRIBUTIONS ARE NOT REPORTABLE AND ARE THEREFORE EXCLUDED FROM REVENUE AND EXPENSE, THEREBY LOWERING THE PROGRAM SERVICE EXPENSE RATIO. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW PROCESS THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S CHIEF OPERATING OFFICER AND ACCOUNTING MANAGER WORKED CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGED, DELOITTE LLP, TO PREPARE THE RETURN. THE FINAL FORM 990 WAS REVIEWED BY THE CEO AND FINANCE COMMITTEE AND DISCUSSED WITH FINANCE STAFF AND DELOITTE. THE FINANCE COMMITTEE VOTED TO APPROVE THE FORM FOR FILING SUBSEQUENT TO ITS REVIEW, THE FINANCE COMMITTEE REPORTED BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: MONITORING AND ENFORCEMENT THE FOUNDATION HAS A CODE OF ETHICS AND CONFLICT OF INTEREST POLICY, APPROVED BY THE BOARD OF DIRECTORS. THIS POLICY DEFINES WHAT IS CONSIDERED TO BE A CONFLICT OF INTEREST, THE PROCESS THAT BOARD OFFICERS, BOARD MEMBERS, EMPLOYEES, AND VOLUNTEERS SHOULD UNDERTAKE IF THEY BELIEVE THEY MAY HAVE A CONFLICT OF INTEREST, AND THE RESOLUTION PROCESS. THIS POLICY INCORPORATES STANDARDS DEVELOPED BY THE MAKE-A-WISH FOUNDATION OF AMERICA TO HAVE AN ANNUAL CONFLICT OF INTEREST ASSURANCE STATEMENT SIGNED BY EACH OF THESE INDIVIDUALS. IT ADDITIONALLY REQUIRES BOARD OFFICERS, BOARD MEMBERS, AND EMPLOYEES TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT, TO MORE PROACTIVELY PROMPT FOR IDENTIFICATION OF POTENTIAL CONFLICTS. ASSURANCE AND DISCLOSURE STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE SUBMITTED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF OPERATING OFFICER AND CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST BEGIN WITH FORWARDING THE ISSUE FOR HANDLING TO THE DESIGNATED AUTHORITY (E.G. CEO FOR EMPLOYEE AND VOLUNTEER ISSUES, BOARD CHAIR OR COMMITTEE CHAIR FOR BOARD MEMBERS). THE DESIGNATED AUTHORITY WILL DETERMINE THE NATURE OF THE CONFLICT VIA THE WRITTEN DISCLOSURE STATEMENT AS WELL AS ANY ADDITIONAL VERBAL OR WRITTEN COMMUNICATIONS WITH THE INTERESTED PERSON. THE DESIGNATED AUTHORITY HAS RESPONSIBILITY TO DETERMINE APPROPRIATE RESOLUTION. AS NOTED IN THE POLICY, ALL INTERESTED PERSONS HAVE A RESPONSIBILITY TO ACT BY COMPLETING AND SUBMITTING THE DISCLOSURE STATEMENT, AS WELL AS REFRAIN FROM TAKING ANY FURTHER ACTION ON BEHALF OF THE FOUNDATION PENDING CONCLUSION OF THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A TOP MANAGEMENT OFFICIALS' COMPENSATION THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS ACCOUNTABLE FOR APPROVING THE CEO'S COMPENSATION PACKAGE. IT ALSO APPROVES THE INCENTIVE TERMS FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, AND THE DIRECTOR OF PROGRAM SERVICES. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE CEO'S COMPENSATION PACKAGE AND LEADERSHIP TEAM INCENTIVE TERMS. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. THE COMPENSATION COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE AND IS TASKED WITH MAKING A RECOMMENDATION TO THE EXECUTIVE COMMITTEE ON THE TOTAL COMPENSATION PACKAGE FOR THE CEO, INCLUDING MERIT INCREASES AND BONUS PAYOUTS BASED UPON PERFORMANCE IN THE GIVEN FISCAL YEAR. ADDITIONALLY, THIS COMMITTEE DETERMINES WHETHER THE LEADERSHIP TEAM MAY BE ELIGIBLE FOR A BONUS OR INCENTIVE COMPENSATION BASED UPON THE RECOMMENDATION FROM THE CHIEF EXECUTIVE OFFICER FOR SUCH COMPENSATION. THE COMPENSATION COMMITTEE CONSISTS OF AT LEAST 3 BOARD MEMBERS AND A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS PROFESSIONAL FROM THE HAY GROUP (INDEPENDENT PROFESSIONAL). THE COMPENSATION COMMITTEE REVIEWS AND ANALYZES THE CEO'S TOTAL COMPENSATION PACKAGE. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT PROFESSIONAL (I.E. TOTAL COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX-EXEMPT) FOR SIMILAR JOB "RESPONSIBILITIES") THIS DATA WAS LAST UPDATED IN 2012. THE EXECUTIVE COMMITTEE'S WRITTEN RECORDS RELATED TO COMPENSATION INCLUDE: 1) THE TERMS OF THE COMPENSATION ARRANGEMENTS; 2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND 3) DOCUMENTATION OF THE COMPENSATION DECISIONS MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 FORM 990, PART VI, SECTION C, LINE 19: AVAILABILITY OF GOVERNING DOCUMENTS 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 ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 161,768. BAD DEBT -44,000. ROUNDING 1. TOTAL TO FORM 990, PART XI, LINE 5: 117,769.