2013-04-04T19:36:35-05:00 2012-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2011-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEE INC MAKE 4236299474 51 S WILLOW STREET CHATTANOOGA TN 37404 ROBERT LEWIS 4236299474 2013-04-03 1 5169187000 2011 2016-02-25 16:41:14Z ROBERT LEWIS 51 S WILLOW STREET CHATTANOOGA TN 37404 1152732 0 X WISHETN.ORG X 1988 TN SEE SCHEDULE O 12 12 7 141 0 0 796482 802649 4500 5150 12309 7532 118547 79861 931838 895192 383084 536871 0 0 233074 237715 0 0 102797 110961 178618 727119 953204 204719 -58012 662288 635597 189204 207505 473084 428092 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 727997 536871 5150 THE MAKE-A-WISH FOUNDATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY FOR THE FISCAL YEAR ENDED AUGUST 31, 2012, THE FOUNDATION GRANTED 76 WISHES. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $648,675. OF THIS AMOUNT, $111,804 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORATION, 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 $111,804 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 727997 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 0 0 0 0 0 1 0 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X ROBERT LEWIS 4236299474 510 SWILLOW STREET CHATTANOOGA TN 37404 STACY GRAY 8.00 X X 0 0 0 KELLY MCCLUSKY 6.00 X X 0 0 0 ANDREA LEEN 6.00 X X 0 0 0 SHELTON CHAMBERS 10.00 X X 0 0 0 LAURA CARROLL 5.00 X 0 0 0 CRAIG COX 5.00 X 0 0 0 DAVID GLENN 5.00 X 0 0 0 WESLEY JONES 5.00 X 0 0 0 ASHLEY LADEBAUCHE 5.00 X 0 0 0 DEAN RODDY 5.00 X 0 0 0 ROBERT SMITH 5.00 X 0 0 0 TROY TISUE 5.00 X 0 0 0 BOB LEWIS 45.00 X 69875 0 7006 69875 0 7006 0 0 0 0 0 20812 187988 593849 153515 802649 WISH ASSIST FEES 900099 5150 5150 5150 3963 3963 83405 79836 3569 3569 3569 257271 187988 177704 79567 79567 OTHER INCOME 900099 294 294 294 895192 5150 0 87393 536871 536871 76174 16759 45704 13711 129059 67084 25415 36560 17317 10620 3823 2874 15165 7556 5031 2578 11000 5000 4300 1700 17961 10153 658 7150 248 248 49685 24863 10892 13930 8611 4293 2833 1485 12640 6320 4171 2149 13290 2813 2674 7803 6589 2667 1361 2561 33564 20570 7672 5322 11134 5567 3674 1893 2067 1034 682 351 REPARIS AND MAINTENANCE 8170 4085 2696 1389 BACKGROUND CHECKS 1238 619 210 409 MEMBERSHIP DUES 834 417 275 142 1587 706 339 542 953204 727997 122410 102797 104484 156192 26824 44993 65696 11239 2254 237985 97887 150555 140098 273675 271720 25634 24521 662288 635597 12107 23607 13410 163687 183898 189204 207505 X 408173 362396 64911 65696 0 473084 428092 662288 635597 X -58012 13020 X 0 1 1 X 0 X 499171 363222 603117 796482 802649 3064641 499171 363222 603117 796482 802649 3064641 244153 2820488 4622 8157 9570 3963 26312 368969 338466 153251 208144 257565 1326395 4417348 13250 0.63850 0.61110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 177355 59988 117367 50630 37899 12731 140098 ACCRUED PENDING WISH COSTS 183898 183898 895192 953204 -58012 13020 13020 -44992 1020016 13020 111804 124824 895192 0 895192 1065008 111804 111804 953204 0 953204 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ASC TOPIC 740 (ASC 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 POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31,2012. WALTZ FOR WISHES 300648 94794 205854 22191 50706 69634 CHOCOLATE FESTIVAL 33117 12467 20650 3790 6522 5 111494 80727 30767 24861 445259 187988 257271 25981 50706 101017 177704 79567 1 0 0 WISHES GRANTED 76 410308 126563 FMV TRAVEL, M&E, SUPPLIES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FOUNDATION DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM THE FOUNDATION 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 (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE FOUNDATION. X GIVE KIDS THE WORLD 28 103234 RETAIL VALUE X ELECTRONICS 9 3870 RETAIL VALUE X POOL/SPA 5 16378 RETAIL VALUE X FURNITURE/CONSTRUCTION 6 6629 RETAIL VALUE X SPORTS/MEMORABILIA 5 2531 RETAIL VALUE X FLIGHTS/FREQUENT FLIER MILES 7 16605 RETAIL VALUE X WISH PARTIES/ENHANCEMENTS 13 692 RETAIL VALUE X OTHER 32 3576 RETAIL VALUE 0 0 0 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 TO 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 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 COMMITTEE FOR THEIR REVIEW SUBSEQUENT TO THE COMMITTEE'S APPROVAL, A COMPLETE 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 SUBMITIED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM ALL EMPLOYEES 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 WRITIEN 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 UPTO AND INCLUDING TERMINATION OF SERVICE FORM 990, PART VI, SECTION B, LINE 15A FOR 2011 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 BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. THE DOCUMENTATION OF THE DECISION INCLUDES (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED, (B) THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT, AND (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED. PART VI,SECTION B, LINE 15B. THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO IN CONSULTATION WITH THE EMPLOYEES 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 ORGANIZATION MAKES IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 13,020.