2013-07-15T15:32:55-05:00 2012-08-31 910189318 MOSS ADAMS LLP 1301 A STREET SUITE 600 TACOMA WA 984024205 990 2011-09-01 911329433 MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON MAKE 2066235300 811 FIRST AVE NO 520 SEATTLE WA 98104 BARRY MCCONNELL 2066235300 2013-07-15 1 WENDY CAMPOS CPA P00448102 2535724100 2011 2016-02-24 21:20:13Z BARRY MCCONNELL 811 FIRST AVE NO 520 SEATTLE WA 98104 7686241 0 X HTTP://AKWA.WISH.ORG X 1986 WA THE MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 29 29 29 520 0 0 5043074 6139938 0 17600 67458 93094 -177016 -164593 4933516 6086039 2451043 3588918 0 0 1573839 1694043 8944 10613 758835 805996 820122 4839822 6113696 93694 -27657 4025765 4489075 1183072 1538811 2842693 2950264 X THE MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 4714505 3588918 17600 WISH PROGRAM - THE MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON GRANTS THE WISHES OF CHILDREN BETWEEN THE AGES OF 2-1/2 AND 18 YEARS OLD WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN SPIRIT WITH HOPE, STRENGTH, AND JOY. DURING THE 2011-2012 FISCAL YEAR, 304 WISHES WERE GRANTED FOR CHILDREN LIVING WITHIN THE CHAPTER'S TERRITORY. BELOW ARE JUST A FEW EXAMPLES OF WISHES GRANTED: -A TWELVE-YEAR-OLD BOY FROM OLYMPIA, WASHINGTON WISHED TO HELP HUMANITY WITH ROBOTS-A SEVENTEEN-YEAR-OLD GIRL FROM CHEWELAH, WASHINGTON WISHED TO GO TO TURKS AND CAICOS-A SIX-YEAR-OLD BOY FROM ANCHORAGE, ALASKA WISHED TO GO TO HIS FAVORITE THEME PARKMORE THAN 500 CAREFULLY-TRAINED VOLUNTEERS DONATED THEIR TIME, COMPASSION AND CREATIVITY TO MAKE EACH WISH COME TRUE THIS YEAR. FURTHERMORE, GENEROUS DONORS PROVIDED US WITH THE FINANCIAL AND IN-KIND RESOURCES NECESSARY TO CREATE WISH EXPERIENCES THAT CONSISTENTLY EXCEED WISH KIDS' EXPECTATIONS. 4714505 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 2 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WA AK X X X RHONDA CHONG 2066235359 811 FIRST AVENUE SUITE 520 SEATTLE WA 98104 MARK BARNUM 1.00 X 0 0 0 RAMONA EMERSON 1.00 X 0 0 0 JACK ARNDT 1.00 X X 0 0 0 JEFF BUTLER 1.00 X 0 0 0 MARSHA EDERER 1.00 X 0 0 0 AMY FREDEEN 1.00 X X 0 0 0 DOROTHY LING 1.00 X 0 0 0 KURT MARTENS 1.00 X 0 0 0 BRIAN MOCK 1.00 X 0 0 0 ROB ROGERS 1.00 X 0 0 0 DEREK SNEAD 1.00 X 0 0 0 BOB STONE 1.00 X 0 0 0 ANN WILLIAMS 1.00 X X 0 0 0 TOM WYBENGA 1.00 X 0 0 0 HOLLY BROWN 1.00 X 0 0 0 CATHERINE CAPTAIN 1.00 X 0 0 0 TAYLOR GRAHAM 1.00 X 0 0 0 SCOTT PITASKY 1.00 X 0 0 0 BRENT ERICKSEN 1.00 X 0 0 0 MITCHELL HANSEN 1.00 X X 0 0 0 BEVERLY MAGEE 1.00 X 0 0 0 HEATHER MORELLI 1.00 X 0 0 0 CARLA WIGEN 1.00 X 0 0 0 MEGAN COOK 1.00 X 0 0 0 RON CORBELL 1.00 X 0 0 0 ANDREW FARRELL 1.00 X 0 0 0 JULIE ANNE HALTER 1.00 X 0 0 0 SANGEETA HINGORANI 1.00 X 0 0 0 LESLIE LARSON 1.00 X 0 0 0 ERIC PERSSON 1.00 X 0 0 0 BARRY K MCCONNELL 40.00 X 165058 0 24793 RHONDA CHONG 40.00 X 78654 0 8666 DONNA VERRETTO 40.00 X 105700 0 6209 349412 0 39668 2 0 1 0 0 1245388 4894550 2591214 6139938 OTHER INCOME 900099 17600 17600 17600 92648 92648 1012065 1011619 446 446 446 423990 1245388 588583 -164593 -164593 6086039 17600 0 -71499 3588918 3588918 278738 92520 133667 52551 1155673 519998 283818 351857 33848 18391 7655 7802 108274 39643 28227 40404 117510 50500 33539 33471 8940 4023 2414 2503 10613 10613 21976 8021 10988 2967 29253 20319 5458 3476 3668 3668 50894 18215 8033 24646 171577 77210 46326 48041 30483 23012 2540 4931 86941 28746 10799 47396 150738 116068 15074 19596 47340 21303 12782 13255 PRINTING/PUBLICATIONS 74174 21741 6007 46426 TELEPHONE AND INTERNET 38019 17109 10265 10645 REPAIRS AND MAINTENANCE 33141 14914 8948 9279 POSTAGE AND DELIVERY 26776 7976 5334 13466 46202 22210 8482 15510 6113696 4714505 640356 758835 21238 13354 0 7884 141048 105397 1016979 856552 613611 888945 9525 21634 676506 603557 78353 72949 2031222 2390073 135027 153525 4025765 4489075 148412 152810 1034660 1386001 1183072 1538811 X 2188982 2029487 615563 882629 38148 38148 2842693 2950264 4025765 4489075 X -27657 135228 X X 0 1 1 X 0 X 6561674 5270461 4872209 5043074 6139938 27887356 6561674 5270461 4872209 5043074 6139938 27887356 4569306 23318050 139304 87214 38515 61479 92648 419160 11975 25665 17745 55385 28361901 2169830 0.82220 0.82660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2109043 225132 -266540 2067635 1784620 234981 -89442 2109043 1556156 175965 -52499 1784620 1556156 1556156 0.98200 0.01800 0 0 43557 42042 1515 538301 468720 69581 94648 92795 1853 72949 ACCRUED PENDING WISH COSTS 1349027 DUE TO RELATED ENTITIES 15211 CAPITAL LEASE OBLIGATIONS 11781 OTHER LIABILITIES 9982 1386001 6086039 6113696 -27657 135228 135228 107571 6296304 135228 75037 210265 6086039 0 6086039 6188733 75037 75037 6113696 0 6113696 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: INCOME PRODUCED FROM THE BOARD DESIGNATED ENDOWMENT WILL HELP FUND OPERATIONS IN PERPETUITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). THE STATE OF WASHINGTON DOES NOT HAVE A CORPORATE INCOME TAX. 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 ADOPTED ASC TOPIC 740, INCOME TAXES, THAT 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 THERE ARE NO SUCH UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE AT AUGUST 31, 2012 AND 2011. WISH NIGHT GALA 1390767 982084 408683 161261 385903 FALL BENEFIT BREAKFAST 109717 104250 5467 13361 1887 5 168894 159054 9840 8742 17429 1669378 1245388 423990 183364 405219 588583 -164593 1 THE MAKE-A-WISH FOUNDATION GRANTED A WIDE VARIETY OF WISHES TO 304 CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. EACH GRANTED WISH IS INDIVIDUALIZED AND WISHES VARY IN VALUE. 304 384529 3204389 FMV NON-CASH ASSISTANCE INCLUDES AIRPLANE TICKETS, LODGING, TICKETS TO A VARIETY OF ENTERTAINMENT VENUES, GIFTS, AND FOOD. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON 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 (MEALS, TIPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE WISH MANAGERS UNDER THE DIRECTION OF THE DIRECTOR OF WISHES. THE SUPPORTING DOCUMENTATION (INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 BARRY K MCCONNELL 165058 0 0 0 0 0 6447 0 18346 0 189851 0 0 0 X 13 10985 FMV X 3 56544 MEAN VALUE OF SHARES X WISHES 955 2209885 FMV X INTERNAL SPECIAL EVENTS 398 269871 FMV X PROPERTY & EQUIPMENT 1 19791 FMV X OTHER 109 24138 FMV 0 1 1 THIRD PARTY USE: PART I, LINE 32B: FOR OUR WISH NIGHT GALA AND AUCTION, THE ORGANIZATION HIRES AN AUCTIONEER TO 'SELL' DONATED AUCTION ITEMS ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. THE DRAFT RETURN PROVIDED BY THE ACCOUNTING FIRM IS REVIEWED BY THE DIRECTOR OF FINANCE AND PRESIDENT/CEO. THE RETURN IS THEN PRESENTED TO AND APPROVED BY THE EXECUTIVE AND FINANCE COMMITTEES OF THE BOARD OF TRUSTEES. A COPY OF THE 990 IS ALSO PROVIDED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. THE MINUTES OF ANY COMMITTEE AND/OR BOARD MEETING REFLECT THE REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY THE NATIONAL OFFICE FOR EACH EMPLOYEE, BOARD MEMBER, AND VOLUNTEER WHO HAS DIRECT CONTACT WITH CHILDREN, ACCESS TO CONFIDENTIAL INFORMATION, OR ACCESS TO CHAPTER FUNDS. SUCH STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR AND CHAIR ELECT OF THE BOARD OF TRUSTEES ADMINISTER A PERFORMANCE MANAGEMENT REVIEW OF THE PRESIDENT & CEO. THE REVIEW IS DOCUMENTED, SIGNED AND PLACED IN THE PRESIDENT'S EMPLOYMENT FILE. DECISIONS REGARDING COMPENSATION ARE BASED ON A SALARY GRID THAT TAKES COMPARABILITY DATA INTO CONSIDERATION. THE PRESIDENT & CEO ADMINISTERS PERFORMANCE MANAGEMENT REVIEWS OF THE OTHER OFFICERS AND KEY EMPLOYEES, WHICH ARE DOCUMENTED, SIGNED AND PLACED IN THOSE EMPLOYEES' FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE POSTED ON ITS WEBSITE UNDER THE TOPIC "MANAGING FUNDS". ADDITIONALLY, THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 135,228. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE U.S. FORM 990, PART IX, LINE 2: ANY CHILD BETWEEN THE AGES OF 2-1/2 AND 18 YEARS OLD WITH A LIFE-THREATENING MEDICAL CONDITION, AS ATTESTED BY THEIR PHYSICIAN, AND WHO HAS NOT PREVIOUSLY RECEIVED A WISH, QUALIFIES TO RECEIVE A WISH FROM THE FOUNDATION. SCHEDULE A, PART II: THE MAKE-A-WISH FOUNDATION HAS CHOSEN TO REPORT DONATED GOODS AND SERVICES AND USE OF FACILITIES THAT ARE WISH RELATED AS PART OF ITS NON CASH REVENUE AND PROGRAM EXPENSE. THE IRS STATES THAT IN-KIND DONATIONS SHOULD BE BACKED OUT OF REVENUE AND EXPENSE FOR THE FORM 990. EXCLUDING IN-KINDS WOULD NOT BE REPRESENTATIVE OF THE FOUNDATION'S OPERATIONS, AS IT WOULD GREATLY SKEW BOTH REVENUE AND PERCENTAGE OF TOTAL EXPENSES ALLOCATED TO PROGRAM WHEN COMPARED TO OTHER CHARITIES. THE VAST MAJORITY OF NON PROFIT ORGANIZATIONS DO NOT RELY ON IN-KINDS IN THE WAY THAT THE MAKE-A-WISH FOUNDATION DOES. THE FOUNDATION RELIES HEAVILY ON IN-KIND DONATIONS BECAUSE WISH GRANTING (OVER 50% OF THE COST OF A WISH IS DONATED IN-KIND) IS OUR MISSION. THE IN-KIND DONATIONS ARE INSTRUMENTAL TO OUR PROGRAM AND IF WE DID NOT RECEIVE THEM, THE FOUNDATION WOULD NEED TO PURCHASE WISH SPECIFIC GOODS AND SERVICES IN ORDER TO FULFILL OUR MISSION. IN-KINDS ARE NECESSARY, NOT A VALUE ADDED PROPOSITION. THESE ITEMS ARE TANGIBLE (AIRLINE TICKETS, HOTEL ROOMS, PARK TICKETS) AND THE FOUNDATION HAS ALREADY BACKED OUT ADVERTISING AND OTHER REAL SERVICES NOT DIRECTLY ASSOCIATED WITH WISH GRANTING. ADDITIONALLY, IN-KINDS COME FROM CORPORATIONS WHO ARE NOT TAKING THE DONATION AS A TAX DEDUCTION BUT RATHER TREAT IT AS A BUSINESS EXPENSE. MOST IMPORTANTLY, THE FOUNDATION STILL PASSES THE PUBLIC SUPPORT TEST WHEN THESE ITEMS ARE BACKED OUT.