2013-07-11T14:39:56-05:00 2012-08-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE STE 2600 INDIANAPOLIS IN 46204 990 2011-09-01 760116615 Make-A-Wish Foundation of the Texas Gulf Coast & Louisiana Inc % Melissa Henderson MAKE 7139429474 1604 Bissonnet Street Houston TX 770051816 Melissa Henderson 2013-07-11 3176817000 2011 2016-02-25 16:41:14Z Teresa Andrepont 1604 Bissonnet St Houston TX 770051816 4755694 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. 28 27 12 410 0 3402895 4220622 0 0 508008 325049 0 0 3910903 4545671 3010031 3636418 0 0 557960 613992 0 0 230022 282965 287806 3850956 4538216 59947 7455 11249372 12508923 1594227 1667597 9655145 10841326 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 4126131 3636418 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 469 WISHES AT AN AVERAGE WISH COST OF APPROXIMATELY $7,100 DURING THE FISCAL YEAR ENDING AUGUST 31, 2012. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG 4126131 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 false true 1 0 true 12 true false false false false false false false false false false X 28 27 false false false false false false false true true false false true true true true true true true true false X Melissa Henderson 7139429474 1604 Bissonnet St Houston TX 770051816 KEN SIMON 1.0 X X 0 0 0 MARK ERWIN 1.0 X X 0 0 0 STEVE LANDRY 1.0 X X 0 0 0 CHERYL SMITH 1.0 X X 0 0 0 CHARLES GIRAUD 1.0 X X 0 0 0 RANDY ACOCK 1.0 X 0 0 0 AARON THIELHORN 1.0 X 0 0 0 DAVID AINSWORTH 1.0 X 0 0 0 ANDY VERES 1.0 X 0 0 0 LEVI GOODE 1.0 X 0 0 0 LAUREN HEBERT 1.0 X 0 0 0 JASON KOHLL 1.0 X 0 0 0 VICKY NEUMEYER 1.0 X 0 0 0 LAURIE SCHAUB 1.0 X 0 0 0 STEPHANIE BUCHANAN 1.0 X 0 0 0 SCOTT SCHWINGER 1.0 X 0 0 0 RICK STEIN 1.0 X 0 0 0 JEFF REIMERT 1.0 X 0 0 0 DAN BELLOW 1.0 X 0 0 0 CHRISSY MAFRIGE 1.0 X 0 0 0 CHARLES SCHWAGER 1.0 X 0 0 0 SUSAN COX 1.0 X 0 0 0 JOHN ESSLINGER 1.0 X 0 0 0 BRANDON LANDRY 1.0 X 0 0 0 WILLIAM WINDHAM 1.0 X 0 0 0 GLENN WOO 1.0 X 0 0 0 DOUG ERWIN 1.0 X 0 0 0 GIUSEPPE RISI 1.0 X 0 0 0 TERESA ANDREPONT 40.0 X 236922 0 18108 CATHY ANDERSON 40.0 X 68542 0 3321 MELISSA HENDERSON 20.0 X 37571 0 0 343035 0 21429 1 false true false 0 45258 4175364 1151651 4220622 0 345624 345624 0 0 189448 210023 -20575 -20575 -20575 0 0 0 0 4545671 325049 200000 200000 3436418 3436418 0 0 352574 197340 93855 61379 0 202599 118110 6612 77877 23759 16028 5324 2407 0 35060 21924 5909 7227 0 0 0 0 0 49080 49080 16494 9816 1897 4781 35243 35243 26441 15421 2853 8167 4371 2579 497 1295 0 25590 15095 2917 7578 4419 2607 503 1309 0 3088 1822 351 915 0 100563 77434 10056 13073 9495 5602 1081 2812 0 All other expenses 13022 5935 1128 5959 4538216 4126131 182063 230022 132031 120793 130527 139210 87014 46891 0 0 0 0 0 0 0 0 0 0 4628 4840 408220 148335 269380 259885 10217692 11581311 0 0 0 0 0 0 408100 355993 11249372 12508923 163004 178128 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1431223 1489469 1594227 1667597 X 9095709 10343334 159099 88223 400337 409769 9655145 10841326 11249372 12508923 X 7455 1178726 X false true true X false X 2723536 2640602 3328773 3393795 4220622 16307328 2723536 2640602 3328773 3393795 4220622 16307328 1686081 14621247 168162 277185 314994 334132 345624 1440097 17747425 0.82385 0.90340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 208072 208072 208072 208072 208072 208072 208072 208072 1.00000 false false 218936 218936 132635 94217 38418 46524 46524 0 10125 7594 2531 259885 0 ACCRUED PENDING WISH COSTS 1480116 DUE TO OTHER MAKE-A-WISH CHAPTERS 9353 1489469 4545671 4538216 7455 1200047 -21321 1178726 1186181 5693317 1200047 18000 -21321 1196726 4496591 49080 49080 4545671 4507136 18000 18000 4489136 49080 49080 4538216 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 $208,072 held in endowment funds as of August 31, 2012. 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 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 PENALITIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AS OF AUGUST 31, 2012. RECON OF CHANGE IN NET ASSETS FROM FORM 990 TO FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 8 OTHER ADJUSTMENTS OF $21,321 ARE FOR CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS. THE CHAPTER HAS TWO SPLIT-INTEREST AGREEMENTS, ONE OF WHICH PRODUCED A LOSS OF $30,753 AND ONE OF WHICH PRODUCED A GAIN OF $9,432. RECONCILIATION OF REVENUE SCHEDULE D, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $(21,321). true Make-A-Wish Foundation of America 4742 N 24th St Ste 400 Suite 400 Phoenix AZ 85016 860481941 501(c)(3) 200000 0 N/A N/A Wish assistance 1 0 Various recipients for wishes granted 469 581341 2855077 FMV Direct cost/wishes Form 990, Schedule I Description of Organization's Procedures for Monitoring the Use of Grants 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 469 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $581,341 WERE PROVIDED DIRECTLY TO APPROXIMATELY 352 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $2,855,077 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. DURING FISCAL YEAR 2012, THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA CHAPTER WAS FORTUNATE ENOUGH TO BE ABLE TO CONTRIBUTE $200,000 TO THE WISH FULFILLMENT FUND OF THE MAKE-A-WISH FOUNDATION OF AMERICA. 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 186389 0 45985 0 4548 0 18108 0 0 0 255030 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 employees salary. During the calendar year 2011, the Chapter gave $9,196 in matching funds to CEO & President Teresa Andrepont and $1,320 in matching funds to VP of Programs Cathy Anderson. The plan was amended in December 2011 to add an annual discretionary employer contribution for participants who have at least five years of service. The Chapter added $8,912 in discretionary contributions for Teresa Andrepont and $2,001 in discretionary contributions for 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 $45,985 for President & CEO Teresa Andrepont during the calendar year 2011. VP of Programs Cathy Andersons bonus of $5,748 and Director of Finance Melissa Hendersons bonus of $3,375 were determined by Teresa Andrepont during the calendar year 2011 and were within the recommended range approved by the Executive Committee. STEPHANIE BUCHANAN COMMON BOARD MEMBER 131632 SEE SCHEDULE L, PART V false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS FORM 990, SCHEDULE L, PART IV DURING FISCAL YEAR 2012, STEPHANIE BUCHANAN, AN OFFICER OF UNITED AIRLINES, JOINED THE BOARD OF DIRECTORS OF THE FOUNDATION. DURING THE PERIOD THAT MS. BUCHANAN WAS AN OFFICER WITH UNITED AIRLINES, THE CHAPTER PURCHASED AIRFARE ON BEHALF OF WISH FAMILIES in the amount of $131,632. X TICKETS/FOOD/TRANS/LODGING 189 756114 COST/SELLING PRICE X LIMOUSINE SERVICES 316 86045 COST/SELLING PRICE X OTHER WISH-RELATED GIFTS 486 309492 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 THE BEGININNG OF EACH FISCAL YEAR, 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 DICUSS THAT RECOMMENDATION AND MAKE A DECISION REGARDING THE NEW SALARY. FOR SALARIES OF OTHER DIRECTORS OR KEY EMPLOYEES OF THE FOUNDATION THE PRESIDENT & CEO MAKE 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, FINANCIAL STATEMENTS, ETC.) UPON REQUEST. OTHER CHANGES IN FUND BALANCE FORM 990, PART XI, LINE 5 Net unrealized gains on investments $1,200,047 Change in value of split-interest agreement -21,321 Total changes in net assets $1,178,726