2013-04-02T17:13:17-05:00 2012-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2011-09-01 751889666 MAKE-A-WISH FOUNDATION OF NORTH TEXAS MAKE 2144969474 6655 DESEO DRIVE IRVING TX 75039 SCOTT LANDRY 2144969474 2013-03-28 1 5169187000 2011 2016-02-25 16:41:14Z SCOTTY LANDRY 6655 DESEO DRIVE IRVING TX 75039 8650959 0 X NTX.WISH.ORG X 1983 TX SEE SCHEDULE O 27 27 32 738 -2406 -2406 5614747 7067665 12000 6450 35808 35347 -5975 -8490 5656580 7100972 2778988 3545708 0 0 1638601 1898035 0 0 1462517 1103781 1206866 5521370 6650609 135210 450363 5743749 6314136 1933873 2050502 3809876 4263634 X TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 0 0 4798797 3545708 6450 SEE SCHEDULE O 4798797 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 1 1 0 0 0 0 0 0 0 0 0 1 16 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TX X X MISTY CAMACHO 2144969474 6655 DESEO DRIVE IRVING TX 75039 DARRIN WEBER 3.00 X X 0 0 0 DOLF BERLE 1.00 X 0 0 0 VIKRANT BHATIA 1.00 X 0 0 0 MILES BOLDRICK 1.00 X 0 0 0 CHRIS BOULT 1.00 X 0 0 0 MIKE CAVALIER 1.00 X 0 0 0 CRAIG COFFEY 1.00 X 0 0 0 CARL CLAUSE 1.00 X 0 0 0 STEVE DURHAM 1.00 X 0 0 0 JANICE ZIGLER 1.00 X 0 0 0 JIM FORSON 1.00 X 0 0 0 KARI GARCIA 1.00 X 0 0 0 TOM KIERNAN 1.00 X 0 0 0 CRAIG KREEGER 1.00 X 0 0 0 KYLE MILLER 1.00 X 0 0 0 SHELBY PARSONS 1.00 X 0 0 0 DAVID HOOVER 1.00 X X 0 0 0 THERESA GAPPA 1.00 X X 0 0 0 DR KENDALL BROWN 3.00 X X 0 0 0 DON POWELL 1.00 X 0 0 0 STEVE PROVOST 1.00 X 0 0 0 JOHN ROUND 1.00 X 0 0 0 MARK WADE 1.00 X 0 0 0 DR JOHN WICKISER 1.00 X 0 0 0 MICHAEL WILSON 1.00 X 0 0 0 MIKE WINEMILLER 1.00 X 0 0 0 DARREN WOODSON 1.00 X 0 0 0 SCOTTY LANDRY 50.00 X 200070 0 5883 MISTY CAMACHO 50.00 X 78266 0 6652 RONALD SYLVAN JR 50.00 X 108690 0 7893 387026 0 20428 2 0 1 0 0 1542218 5525447 1319653 7067665 WISH ASSIST FEES 900099 6450 6450 6450 23571 23571 1041185 1029409 11776 11776 11776 498070 1542218 511578 -13508 -13508 8940 9000 -60 -60 REBATES 900099 7915 7915 OTHER INCOME 900099 54 54 PARTNERSHIP INCOME 900099 -2891 -2406 -485 5078 7100972 6450 -2406 29263 3545708 3545708 294028 62534 130810 100684 1304718 534278 125904 644536 30549 16212 1521 12816 114885 48824 13165 52896 153855 58399 23543 71913 4950 2030 594 2326 2718 2718 104866 51275 9537 44054 227605 87551 1748 138306 163927 67490 11466 84971 125341 55738 5297 64306 77657 20336 9238 48083 75774 17551 14300 43923 28353 11570 3584 13199 209044 160964 20904 27176 105202 43133 12624 49445 PRINTING, SUBSCRIPTION 44504 7906 939 35659 MEMBERSHIP DUES 7569 2422 1158 3989 VOLUNTEER TRAINING 3183 3183 0 0 BAD DEBT EXPENSE 450 0 0 450 25723 1693 245 23785 6650609 4798797 389295 1462517 715430 1795996 156684 310554 651412 167070 36434 55989 3502229 546973 3032237 2955256 794391 654745 150160 174664 207001 199862 5743749 6314136 205723 233157 25000 10000 537532 525474 1165618 1281871 1933873 2050502 X 3429498 4082563 356378 157071 24000 24000 3809876 4263634 5743749 6314136 X 450363 3395 X 0 1 1 X 0 X 4985657 4273311 4933895 5614747 7067665 26875275 4985657 4273311 4933895 5614747 7067665 26875275 26875275 48688 58847 27188 39970 23571 198264 -7357 -2406 -9763 1501800 900345 488240 247713 514494 3652592 30716368 37967 0.87490 0.83740 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2007 2008 2009 2010 2011 GROSS FUNDRAISING/GAMING $1,501,800 $900,345 $472,955 $240,209 $507,010 OTHER REVENUE - - $ 15,285 $ 7,504 $ 7,484 TOTAL $1,501,800 $900,345 $488,240 $247,713 $514,494 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24088 62 24150 24000 88 24088 24000 24000 24000 24000 0.00000 1.00000 0.00000 0 0 380439 380439 3015008 490656 2524352 106782 56317 50465 2955256 ACCRUED PENDING WISH COSTS 1258473 DUE TO RELATED ENTITIES 23398 1281871 7100972 6650609 450363 504 2891 3395 453758 7504633 504 388925 389429 7115204 2718 -16950 -14232 7100972 7050875 388925 14059 402984 6647891 2718 2718 6650609 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE PERMANENTLY RESTRICTED ENDOWMENT WAS ESTABLISHED BY FORMER BOARD MEMBERS WITH THE INTENT OF GENERATING INTEREST TO BE USED IN GRANTING WISHES. 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: PARTNERSHIP INCOME FROM K-1 2,891. PART XII, LINE 4B - OTHER ADJUSTMENTS: PARTNERSHIP INCOME FROM K-1 -2,891. FUNDRAISING EXPENSES -14,059. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 14,059. WISH NIGHT 933304 665590 267714 16500 149727 27633 85757 WALTZING FOR WISHES 208133 162507 45626 4000 17754 5200 19642 9 898851 714121 184730 34492 11850 7006 132017 2040288 1542218 498070 54992 179331 39839 237416 511578 -13508 1 0 0 DIRECT COST OF WISHES GRANTED 505 2403854 1141854 FMV CLOTHING, MEALS, ELECTRONICS, ETC PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: PROCEDURES FOR MONITORING GRANT FUNDS IN THE UNITED STATES: MAKE-A-WISH FOUNDATION OF NORTH TEXAS 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 (I.E. 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 ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 SCOTTY LANDRY 167070 0 33000 0 0 0 0 0 5883 0 205953 0 0 0 COREPLUS INC CO-OWNER IS A FAMILY MEMBER OF SCOTTY LANDRY, PRESIDENT & CEO 19157 IT SERVICE PROVIDER 0 X 13987 COST/SELLING PRICE X LODG./TICKETS 697 791797 COST/SELLING PRICE X FOOD ITEMS AND MEALS FOR WISH FAMILIES 149 20931 COST/SELLING PRICE X ELECTRONICS 99 58630 COST/SELLING PRICE X PLAYHOUSES AND PLAYSETS FOR WISH CHILDREN 18 40627 COST/SELLING PRICE X WISH ITEMS 396 144898 COST/SELLING PRICE X AUTOMOTIVE AND MECHANICAL PARTS FOR WISHES 23 15942 COST/SELLING PRICE X EVENT ITEMS 87 180016 COST/SELLING PRICE X TOYS & GIFT CARDS FOR WISH CHILDREN 40 11859 COST/SELLING PRICE X EVENT TICKETS FOR WISH CHILDREN 22 21635 COST/SELLING PRICE X SPAS FOR WISH CHILDREN 2 11831 COST/SELLING PRICE X FURNITURE FOR WISH CHILDREN 13 7500 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: MAKE A WISH FOUNDATION OF NORTH TEXAS IS ORGANIZED FOR THE PURPOSE OF GRANTING WISHES TO CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. PROGRAM SERVICE STATEMENT FORM 990, PART III, LINE 4A: THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. WE GRANT WISHES FOR CHILDREN THROUGHOUT 106 COUNTIES IN TEXAS. CHILDREN BETWEEN THE AGES OF 2 1/2 AND 18 WHO HAVE BEEN DETERMINED TO HAVE A LIFE-THREATENING MEDICAL CONDITION QUALIFY FOR OUR WISH PROGRAM AND NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. WE STRIVE TO GRANT EACH CHILD'S ONE-TRUE WISH, WHETHER THAT IS TO VISIT A THEME PARK, SWIM WITH THE DOLPHINS, MEET A DREAM CELEBRITY, OR COUNTLESS OTHER POSSIBILITIES. AS OF 8/31/12, THE MAKE-A-WISH FOUNDATION OF NORTH TEXAS HAS GRANTED MORE THAN 7,000 WISHES. TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $3,934,633. OF THIS AMOUNT, $388,925 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 EXPENSES. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $388,925 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. 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 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 SUBMITTED TO AND REVIEWED BY THE VOLUNTEER MANAGER IF THEY ARE FROM VOLUNTEERS, AND THE CEO IF FROM STAFF 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 WRITTEN 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 UP TO 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 BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE TERMS OF THE TRANSACTION AND DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS, AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. COMPENSATION DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15B THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER OFFICERS AND STAFF MEMBERS, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE CEO ARE DECIDED BY THE CEO IN CONSULTATION WITH THE EMPLOYEE'S 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 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 FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 504. PARTNERSHIP INCOME FROM K-1 2,891. TOTAL TO FORM 990, PART XI, LINE 5: 3,395.