2012-03-07T14:48:11-06:00 2011-08-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2010-09-01 860481941 Make-A-Wish Foundation of America MAKE 6022799474 4742 N 24TH STREET PHOENIX AZ 85016 DAVID WILLIAMS 2012-02-22 2139724000 2010 2016-02-24 21:20:13Z DAVID WILLIAMS PRESIDENT 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 77699481 false X WWW.WISH.ORG X 1983 AZ THE MAKE-A-WISH 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. 17 17 148 0 0 0 54866684 58712923 5005305 5138173 857230 621833 75912 376754 60805131 64849683 35078251 35437650 0 0 8937724 10171173 947154 1081870 8019303 13369711 14259621 58332840 60950314 2472291 3899369 42129176 49901767 6107790 8442438 36021386 41459329 THE MAKE-A-WISH FOUNDATION IS THE LARGEST WISH-GRANTING ORGANIZATION IN THE WORLD. ITS MISSION IS TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. THE FOUNDATION'S WISH-GRANTING EFFORTS CREATE A LIFE-CHANGING IMPACT FOR THE CHILDREN WHO ARE GRANTED A WISH, AS WELL AS THEIR FRIENDS AND FAMILIES, REFERRAL SOURCES, DONORS, SPONSORS AND EVEN ENTIRE COMMUNITIES. FOUNDED IN 1980 WHEN A GROUP OF CARING VOLUNTEERS HELPED A BOY FULFILL HIS DREAM OF BECOMING A POLICE OFFICER, THE FOUNDATION NOW HAS GRANTED MORE THAN 212,000 WISHES TO CHILDREN IN THE UNITED STATES AND ITS TERRITORIES. ALTHOUGH IT HAS BECOME ONE OF THE WORLD'S MOST WELL-KNOWN CHARITIES, THE MAKE-A-WISH FOUNDATION HAS MAINTAINED THE GRASSROOTS FULFILLMENT OF ITS MISSION. A NETWORK OF NEARLY 25,000 VOLUNTEERS ENABLES THE FOUNDATION TO SERVE CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. VOLUNTEERS WORK AS WISH GRANTERS, FUNDRAISERS, SPECIAL EVENT false false 46917169 35437650 5138173 THE FOUNDATION PERFORMS ACTIVITIES WHICH PROMOTE THE DEVELOPMENT AND HANDLING OF RESOURCES USED TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS AND SUPPORTS AFFILIATED 501(C)(3) ORGANIZATIONS (CHAPTERS) IN THE ADMINISTRATION OF THEIR WISH PROGRAMS. DURING FY11, THE FOUNDATION DISTRIBUTED $35 MILLION TO THE CHAPTERS TO GRANT WISHES. AS OF AUGUST 31, 2011 THE FOUNDATION HAS 64 CHARTERED CHAPTERS. 46917169 true true false false false false false false true true false false false true true false true false false false false false true false false false true false true false false false false false false false false true false false false false true true true false false true 19 0 true 148 true false false false false false true true false false false false X 17 17 false false false false false false false true true false true true true true true true true true true true false AL AK AZ AR CA CO CT DC FL GA HI IL IN KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI X X PAUL R MEHLHORN 6027923229 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 EDWARD R ALLEN 2.0 X 0 0 0 MICHAEL J ARCHER 2.0 X 0 0 0 JOHN F CROWLEY 2.0 X 0 0 0 BONNIE W GWIN 2.0 X 0 0 0 PHILIP J LUSSIER 2.0 X 0 0 0 THOMAS M MCALPIN 2.0 X 0 0 0 KEVIN P O'TOOLE 2.0 X 0 0 0 ROBERT L PAGLIA 2.0 X 0 0 0 THOMAS M PARRETT 2.0 X 0 0 0 SUSAN M PARKES-CIRIGNANO 2.0 X 0 0 0 BERYL B RAFF 2.0 X 0 0 0 MARTINE M REARDON 2.0 X 0 0 0 LIZ ANN SONDERS 2.0 X 0 0 0 LIZA WRIGHT 2.0 X 0 0 0 JAY EMMONS 2.0 X 0 0 0 DENE B STRATTON JR 2.0 X 0 0 0 DAVID E WHEADON MD 2.0 X 0 0 0 CHARLES A JAMES 2.0 X 0 0 0 PAUL G ALLVIN 45.0 X 141593 0 1046 KATHLEEN FORSHEY 45.0 X 178983 0 15550 PAUL MEHLHORN 45.0 X 107699 0 8955 MARYJANE IRWIN 45.0 X 63629 0 9024 KURT KROEMER 45.0 X 228350 0 18955 ELIZABETH LABORDE 45.0 X 225153 0 12438 DAVID MULVIHILL 45.0 X 218039 0 16582 DAVID WILLIAMS 45.0 X 441360 0 18690 DEBORAH THOMPSON 45.0 X 94186 0 8876 JAMES TOY 45.0 X 103136 0 10427 SARAH CLAPP 45.0 X 120888 0 9557 STACY OWEN 45.0 X 103238 0 11423 2026254 0 141523 10 false true false ALANIZ LLC 425 N IRIS ROAD MOUNT PLEASANT IA 52641 PRINTING & IT SERVS 1152500 KPMG LLP 60 E RIO SALADO PARKWAY TEMPE AZ 85281 ACCOUNTING SERVICES 1353270 UNITED HEALTH CARE INSURANCE COMPAN PO BOX 1459 MINNEAPOLIS MN 55440 INSURANCE SERVICES 933494 WEBBMASON 10830 GILROY ROAD HUNT VALLEY MD 21031 MARKETING SERVICES 1316778 INFOGROUP NONPROFIT 1020 E 1ST STREET PAPILLION NE 68046 DIRECT MARKETING SER 619164 28 58712923 3144265 58712923 CHAPTER ASSESSMENTS 561000 4911522 4911522 TRAINING REVENUE 561499 5500 5500 ABLE CONFERENCE 561499 221151 221151 5138173 665310 665310 0 0 12806321 12849798 -43477 -43477 -43477 0 0 0 LIST RENTAL INCOME 541800 149638 149638 REBATES AND ROYALTIES 900099 216925 216925 MISCELLANEOUS 900099 10191 10191 376754 64849683 5138173 0 998587 35436378 35436378 1272 1272 0 0 2132103 826616 906730 398757 0 6521155 2956387 2023476 1541292 264347 114662 90497 59188 652611 273507 229512 149592 600957 267539 195961 137457 0 87835 32559 42991 12285 1355673 1168647 187026 0 0 1081870 1081870 137091 0 137091 0 1380832 1093556 265034 22242 767539 267168 92476 407895 3075716 1103222 496373 1476121 356117 133311 85436 137370 0 442292 183456 152324 106512 750598 346443 156228 247927 0 812641 598393 126523 87725 0 0 439911 184762 149570 105579 479641 403430 59930 16281 PRINTING AND POSTAGE 3541831 1264782 489275 1787774 MEMBERSHIP DUES 267414 201496 5108 60810 CREDIT CARD DISCOUNTS 167918 0 0 167918 BANK FEES 94975 3958 80933 10084 ADP PAYROLL FEES 22456 0 22456 0 79141 55625 18892 4624 60950314 46917169 6013842 8019303 X 7049831 2595748 843160 3610923 6549405 7957937 2164644 1666201 3708467 6066112 823305 953778 272934 345784 2839382 1450233 1450555 1389149 26568385 30908296 591481 614510 42129176 49901767 1975810 2020654 1314016 1126310 2817964 5295474 6107790 8442438 X 28606487 29788272 3389568 5263654 4025331 6407403 36021386 41459329 42129176 49901767 X 3899369 1538574 X false true true X false X 46851592 51328821 50639080 54866684 58712923 262399100 46851592 51328821 50639080 54866684 58712923 262399100 20604355 241794745 792362 756708 585288 701570 665310 3501238 318336 123806 211202 75602 376754 1105700 267006038 26661474 0.90558 0.93196 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4109063 2382073 254076 0 39000 0 6706212 2494404 1553987 72672 0 12000 0 4109063 1151114 1363316 -10445 0 6371 3210 2494404 0.00000 1.00000 0.00000 false false 591375 106111 485264 1674023 774721 899302 573984 569401 4583 1389149 0 DUE TO RELATED ENTITIES 5013508 PROV. FOR SPLIT INT. AGREEMENTS 281966 5295474 64849683 60950314 3899369 1541528 18433 1559961 5459330 103607578 1541528 36526578 826880 38894986 64712592 137091 137091 64849683 98148248 36526578 808447 37335025 60813223 137091 137091 60950314 intended uses of endowment funds Schedule D, Part V, line 4 The Wish Endowment Funds are to be used for the granting of Wishes by the Foundation or by any one or more of the Foundation's Chapters. RECONCILIATION TO AUDITED FINANCIAL STATEMENTS SCHEUDLE D, PART XI - LINE 8 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS <$2,954> NET DECREASE IN NET ASSETS OF CONSOLIDATED ORGANIZATIONS $21,387 Total $18,433 SCHEDULE D, PART XII - LINE 2D NET REVENUE OF CONSOLIDATED ORGANIZATIONS $826,880 SCHEDULE D, PART XIII - LINE 2D NET EXPENSE OF CONSOLIDATED ORGANIZATIONS $805,493 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ 2,954 TOTAL $808,447 fin 48 disclosure Schedule D 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. The Foundation has adopted the deferral and disclosure provisions of ASC 740 for its August 31, 2010 financial statements and has adopted the provisions of ASC 740 for the year ended August 31, 2011. Management asserts that no such uncertain tax position exists for the Foundation at August 31, 2011. X X X true grenzebach glier assoc inc 401 N Michigan Avenue Suite 2800 Chicago IL 60611 endowment consulting false 0 15219 0 E-DIALOG INC 65 Network Drive Suite 400 Burlington MA 01803 E-MAIL HOSTING false 0 162093 0 MOBILE ACCORD 2150 W 29th Avenue Suite 200 Denver CO 80211 TRACKING, MOBILE COMM false 41020 23792 17228 RESPONSYS INC 900 Cherry Avenue 5th Floor San Bruno CA 94066 E-MAIL PRODUCTION false 0 133784 0 THOMPSON HABIB DENISON 80 Hayden Avenue Suite 300 Lexington MA 02421 DIRECT MAIL CAMPAIGN false 0 600000 0 McCarty Partners 188 Northcross Place West Collierville TN 38017 Prof fees false 0 7000 0 Stelter Co 10435 New York Avenue Des Moines IA 50322 Giving Advisor false 0 39982 0 THE MARKETING ARM 1999 BRYAN STREET SUITE 1800 DALLAS TX 75201 FUNDRAISING ADVICE false 0 100000 0 41020 1081870 17228 AL AK AZ AR CA CO CT DC FL GA HI IL IN KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI USE OF PROFESSIONAL FUNDRAISERS SCHEDULE G, PART I WITH THE EXCEPTION OF MOBILE ACCORD, THE FOUNDATION ENGAGES PROFESSIONAL FUNDRAISERS ON A 'FIXED FEE' OR 'TIME AND EXPENSES' BASIS TO DESIGN FUNDRAISING CAMPAIGNS AND TO PROVIDE ADVICE ABOUT SELECTED TARGET MARKETS OR TYPES OF FUNDRAISING ACTIVITIES. ONCE DESIGNED, THE FUNDRAISING CAMPAIGNS ARE MANAGED BY STAFF OF THE FOUNDATION. AS SUCH, THE PROFESSIONAL FUNDRAISERS EMPLOYED BY THE FOUNDATION DO NOT HAVE CUSTODY OR CONTROL OF ANY FOUNDATION CONTRIBUTIONS AND DO NOT PARTICIPATE IN EXECUTING THE CAMPAIGN STRATEGY. true mawf of ak mt no id & wa 811 first ave seattle WA 98104 911329433 501(c)(3) 573640 116115 FMV travel,M&E,supplies funding for operations MAWF of Arizona 711 east Northern Avenue Phoenix AZ 85020 860409636 501(c)(3) 882003 63787 FMV travel,M&E,supplies funding for operations MAWF of Central & Northern Florida 1020 North Orlando Avenue Suite 10 Maitland FL 32751 593235806 501(c)(3) 882757 41882 FMV travel,M&E,supplies funding for operations MAWF of Central & South Texas 2224 Walsh Tarlton Lane Suite 200 Austin TX 78746 742357788 501(c)(3) 439022 42854 FMV travel,M&E,supplies funding for operations MAWF of Central & Western North Carolina Johnston Building 212 S Tryon St Charlotte NC 28281 561492432 501(c)(3) 568045 45572 FMV travel,M&E,supplies funding for operations MAWF of Central California 83 East Shaw Avenue Suite 202 Fresno CA 93710 770116530 501(c)(3) 226301 21941 FMV travel,M&E,supplies funding for operations MAWF of Central New York 5005 Campuswood Drive East Syracuse NY 13057 222572086 501(c)(3) 206837 15917 FMV travel,M&E,supplies funding for operations MAWF of Colorado 7951 E Maplewood Avenue Suite 126 Greenwood Village CO 80111 742273004 501(c)(3) 377833 64651 FMV travel,M&E,supplies funding for operations MAWF of Connecticut 126 Monroe Turnpike Trumbull CT 06611 222710919 501(c)(3) 520317 33113 FMV travel,M&E,supplies funding for operations MAWF of East Tennessee 510 South Willow Street Chattanooga TN 37404 581799549 501(c)(3) 132579 53021 FMV travel,M&E,supplies funding for operations MAWF of Eastern North Carolina 2880 Slater Road Suite 105 Morrisville NC 27560 581792140 501(c)(3) 248452 26596 FMV travel,M&E,supplies funding for operations MAWF of Georgia & Alabama 1775 The Exchange SE Suite 200 Atlanta GA 30339 582146828 501(c)(3) 874970 55430 FMV travel,M&E,supplies funding for operations MAWF of Greater Bay Area 235 Pine Street 6th Floor San Francisco CA 94104 942958481 501(c)(3) 655239 54615 FMV travel,M&E,supplies funding for operations MAWF of Greater Los Angeles 1875 Century Park East Suite 950 Los Angeles CA 90067 954107024 501(c)(3) 1889467 53325 FMV travel,M&E,supplies funding for operations MAWF of Greater Ohio Kentucky and Indiana 2545 Farmers Drive Suite 300 Columbus OH 43235 341471131 501(c)(3) 1898403 220148 FMV travel,M&E,supplies funding for operations MAWF of Greater Pennsylvania & So WV The Gulf Tower 707 Grant Street 3 Pittsburgh PA 152191916 251464177 501(c)(3) 470683 105707 FMV travel,M&E,supplies funding for operations MAWF of Greater Virginia 2810 N Parham Road Suite 302 Richmond VA 23294 541429614 501(c)(3) 395448 34268 FMV travel,M&E,supplies funding for operations MAWF of Guam 590 South Marine Corps Drive Inter center Suite 125 Tamuning GU 96913 980098218 501(c)(3) 37662 1874 FMV travel,M&E,supplies funding for operations MAWF of Hawaii PO Box 1877 Honolulu HI 96805 990220777 501(c)(3) 230351 13174 FMV travel,M&E,supplies funding for operations MAWF of Hudson Valley 832 South Broadway The Wish House Tarrytown NY 10591 133344306 501(c)(3) 429753 16257 FMV travel,M&E,supplies funding for operations MAWF of Idaho 4355 Emerald Street Suite 280 Boise ID 83706 820408150 501(c)(3) 102508 15529 FMV travel,M&E,supplies funding for operations MAWF of Illinois 640 North LaSalle Suite 280 Chicago IL 60654 363422138 501(c)(3) 1637352 187636 FMV travel,M&E,supplies funding for operations MAWF International 4742 N 24th Street Suite 400 Phoenix AZ 85016 860726985 501(c)(3) 413149 2985 n/a n/a funding for operations MAWF of Iowa 3024 104th Street Urbandale IA 503223220 421310530 501(c)(3) 113163 15558 FMV travel,M&E,supplies funding for operations MAWF of Kansas 2016 North Amidon Wichita KS 67203 480984820 501(c)(3) 114965 19952 FMV travel,M&E,supplies funding for operations MAWF of Maine 87 Elm Street Suite 203 Camden ME 04843 010477512 501(c)(3) 182733 21411 FMV travel,M&E,supplies funding for operations MAWF of Massachusetts & RHODE ISLAND One Bulfinch Place 2nd Floor Boston MA 02114 222867371 501(c)(3) 1128761 99758 FMV travel,M&E,supplies funding for operations MAWF of Metro New York 1111 Marcus Avenue Suite LL22 Lake Success NY 11042 112645641 501(c)(3) 2003470 67147 FMV travel,M&E,supplies funding for operations MAWF of Michigan 230 Huron View Boulevard Ann Arbor MI 481032948 382505812 501(c)(3) 1092625 111801 FMV travel,M&E,supplies funding for operations MAWF of Mid-Atlantic 5272 River Road Suite 700 Bethesda MD 20816 521306075 501(c)(3) 1434578 62643 FMV travel,M&E,supplies funding for operations MAWF of Middle Tennessee 209 10th Avenue South Suite 527 Nashville TN 37203 621833327 501(c)(3) 161151 25766 FMV travel,M&E,supplies funding for operations MAWF of Mid-South 1780 Moriah Woods Blvd Suite 10 Memphis TN 38117 621253153 501(c)(3) 265432 52183 FMV travel,M&E,supplies funding for operations MAWF of Minnesota 615 First Ave NE Suite 415 Minneapolis MN 55413 411422893 501(c)(3) 826957 73637 FMV travel,M&E,supplies funding for operations MAWF of Mississippi 4800 I-55 North Suite 30 Jackson MS 39211 640730362 501(c)(3) 109480 21526 FMV travel,M&E,supplies funding for operations MAWF of Missouri 431550697 501(c)(3) 848360 44791 FMV travel,M&E,supplies funding for operations MAWF of Nebraska 11926 Arbor Street Suite 102 Omaha NE 68144 470671096 501(c)(3) 127510 10852 FMV travel,M&E,supplies funding for operations MAWF of New Hampshire 814 Elm Street Suite 300 Manchester NH 031012230 020405369 501(c)(3) 244286 2453 FMV travel,M&E,supplies funding for operations MAWF of New Jersey 1034 Salem Road Union NJ 07083 222488495 501(c)(3) 1536705 80243 FMV travel,M&E,supplies funding for operations MAWF of New Mexico 144 Louisiana Blvd NE Albuquerque NM 87108 850347088 501(c)(3) 106461 26639 FMV travel,M&E,supplies funding for operations MAWF of North Dakota 1102 43rd Street South Suite E Fargo ND 581032099 450393770 501(c)(3) 87357 7207 FMV travel,M&E,supplies funding for operations MAWF of North Texas 6655 Deseo Irving TX 75039 751889666 501(c)(3) 1051843 76404 FMV travel,M&E,supplies funding for operations MAWF of Northeast New York One Mustang Drive Cohoes NY 12047 141703503 501(c)(3) 183273 9868 FMV travel,M&E,supplies funding for operations MAWF of Northern Nevada 910 Pyramid Way Sparks NV 894314442 880183673 501(c)(3) 315503 17020 FMV travel,M&E,supplies funding for operations MAWF of Northern West Virginia 3711 Morgantown Industrial Park Morgantown WV 265012347 550694311 501(c)(3) 44748 24961 FMV travel,M&E,supplies funding for operations MAWF of Northwest Ohio 405 Madison Avenue Suite 210 Toledo OH 43604 341430961 501(c)(3) 18931 0 FMV travel,M&E,supplies funding for operations MAWF of Oklahoma 5201 North Shartel Avenue Oklahoma City OK 73118 731176743 501(c)(3) 196470 29478 FMV travel,M&E,supplies funding for operations MAWF of Orange County & The Inland Empire 14232 Red Hill Avenue Tustin CA 927805836 330036556 501(c)(3) 727154 56609 FMV travel,M&E,supplies funding for operations MAWF of Oregon 2000 SW 1st Avenue Suite 410 Portland OR 97201 820385049 501(c)(3) 352905 124863 FMV travel,M&E,supplies funding for operations MAWF of Philadelphia & Susquehanna Valley 512 Township Line Road One Valley Suite 133 Blue Bell PA 19422 222755963 501(c)(3) 567631 72167 FMV travel,M&E,supplies funding for operations MAWF of Puerto Rico 100 Gran Bulevar Paseos Suite 112 San Juan PR 009265955 660529880 501(c)(3) 55988 5777 FMV travel,M&E,supplies funding for operations MAWF of Rio Grande Valley One Park Place Suite 405 McAllen TX 78503 742850325 501(c)(3) 48507 12163 FMV travel,M&E,supplies funding for operations MAWF of Sacramento & NE CA 2800 Club Center Drive Sacramento CA 95835 680027351 501(c)(3) 277607 41419 FMV travel,M&E,supplies funding for operations MAWF of San Diego 5151 Murphy Canyon Road Suite 110 San Diego CA 92123 330039466 501(c)(3) 374078 52315 FMV travel,M&E,supplies funding for operations MAWF of South Carolina 726C Lowndes Hill Road Greenville SC 29607 570786119 501(c)(3) 304503 27289 FMV travel,M&E,supplies funding for operations MAWF of South Dakota 1400 West 17th Street Sioux Fall SD 57104 460375953 501(c)(3) 58243 10759 FMV travel,M&E,supplies funding for operations MAWF of Southern Florida 4491 S State Road 7 Suite 201 Ft Lauderdale FL 33314 592620322 501(c)(3) 711541 106405 FMV travel,M&E,supplies funding for operations MAWF of Southern Nevada 3885 South Decatur Blvd Suite 1000 Las Vegas NV 89103 880371088 501(c)(3) 276190 32256 FMV travel,M&E,supplies funding for operations MAWF of Suffolk County NY Inc 1 Comac Loop Suite 1A1 Ronkonkoma NY 11779 112666969 501(c)(3) 326241 10700 FMV travel,M&E,supplies funding for operations MAWF of Texas Gulf Coast & Louisiana 1604 Bissonnet Houston TX 77005 760116615 501(c)(3) 721470 49163 FMV travel,M&E,supplies funding for operations MAWF of Texas Plains 411 South Fillmore Amarillo TX 79101 751966883 501(c)(3) 56030 7249 FMV travel,M&E,supplies funding for operations MAWF of Tri-Counties 4222 Market Street Suite D Ventura CA 93003 770098671 501(c)(3) 181254 32084 FMV travel,M&E,supplies funding for operations MAWF of Utah 771 East Winchester Murray CT 84107 742392822 501(c)(3) 189021 46322 FMV travel,M&E,supplies funding for operations MAWF of Vermont 100 Dorset Street Suite 14 South Burlington VT 05403 030323013 501(c)(3) 63776 1474 FMV travel,M&E,supplies funding for operations MAWF of Western New York 3901 Genesee Street Suite 110 Buffalo NY 14225 223215726 501(c)(3) 470307 31592 FMV travel,M&E,supplies funding for operations MAWF of Wisconsin 13195 West Hampton Avenue Butler WI 53007 391543541 501(c)(3) 337941 60774 FMV travel,M&E,supplies funding for operations MAWF of Wyoming PO Box 273 Casper WY 82602 830276233 501(c)(3) 54282 8277 FMV travel,M&E,supplies funding for operations 66 0 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS schedule I, part I, line 2 The Foundation provides grants and scholarships to affiliated chapters for thE purpose of granting the wishes of children with life-threatening medical conditions. The Foundation and its chapters operate under individual Chapter Agreements which define the terms and conditions under which a chapter is granted the rights and privileges of being a chapter, as well as the duties and obligations associated with that privilege. By entering into the Chapter Agreement, the Chapter agrees to comply with the policies of the Foundation. To ensure compliance with the Policies, each Chapter agrees to permit the Foundation's designated representatives to inspect the Chapter's books and records and to interview Chapter's directors, officers, employees and volunteers at any reasonable time and upon reasonable notice. In addition, the Foundation's compliance team visits all Chapters on a rotating basis to further ensure compliance with the Policies FOR the acceptance and use of grants and scholarships. Make-a-Wish Foundation of America 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 X X false false false false false false false false false KATHLEEN FORSHEY 178983 0 0 0 0 0 8940 0 6610 0 194533 0 0 0 KURT KROEMER 228350 0 0 0 0 0 9800 0 9155 0 247305 0 0 0 ELIZABETH LABORDE 225153 0 0 0 0 0 5700 0 6738 0 237591 0 0 0 DAVID MULVIHILL 218039 0 0 0 0 0 8654 0 7928 0 234621 0 0 0 DAVID WILLIAMS 354360 0 87000 0 0 0 9800 0 8890 0 460050 0 0 0 X 20 129995 AVG MARKET VALUE X AIRLINE FREQUENT FLYER MILES 1721 2057048 RESALE VALUE X Lodging 1220084 37621 RESALE VALUE X Gift Cards - Shopping 474 177290 RESALE VALUE X Toys, furniture, computers, pet 11566 692311 RESALE VALUE X Travel 10 50000 Resale value false true true USE OF THIRD PARTY FORM 990, SCHEDULE M, LINE 32A THE FOUNDATION USES THE SERVICES OF A THIRD PARTY STOCK BROKER TO SELL DONATED SECURITIES. LISTING OF CONTRIBUTIONS FORM 990, SCHEDULE M, PART I THE ORGANIZATION IS REPORTING IN COLUMN (B) A COMBINATION OF BOTH THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF ITEMS RECEIVED. WRITTEN POLICIES & PROCEDURES GOVERNING CHAPTERS FORM 990, PART VI, SECTION B, LINE 10A THE FOUNDATION AND ITS CHAPTERS OPERATE UNDER INDIVIDUAL CHAPTER AGREEMENTS WHICH DEFINE THE TERMS AND CONDITIONS UNDER WHICH A CHAPTER IS GRANTED THE RIGHTS AND PRIVILEGES OF BEING A CHAPTER, AS WELL AS THE DUTIES AND OBLIGATIONS ASSOCIATED WITH THAT PRIVILEGE. BY ENTERING INTO THE CHAPTER AGREEMENT, THE CHAPTER AGREES TO COMPLY WITH, AND BE BOUND BY, THE TERMS OF THE CHAPTER AGREEMENT, THE FOUNDATION'S BYLAWS AND THE POLICIES OF THE FOUNDATION, INCLUDING BUT NOT LIMITED TO THE "GOVERNING POLICIES, PERFORMANCE STANDARDS AND GUIDELINES" ("POLICIES"), THE LATEST REVISION OF WHICH IS DATED AUGUST 2009. TO ENSURE COMPLIANCE WITH THE POLICIES, EACH CHAPTER AGREES TO PERMIT THE FOUNDATION'S DESIGNATED REPRESENTATIVES TO INSPECT THE CHAPTER'S BOOKS AND RECORDS AND TO INTERVIEW CHAPTER'S DIRECTORS, OFFICERS, EMPLOYEES AND VOLUNTEERS AT ANY REASONABLE TIME AND UPON REASONABLE NOTICE. IN ADDITION, THE FOUNDATION'S COMPLIANCE TEAM VISITS ALL CHAPTERS ON A ROTATING BASIS TO FURTHER ENSURE COMPLIANCE WITH THE POLICIES. PROCESS OF REVIEWING FORM 990 FORM 990, PART VI, SECTION B, LINE 11A THE FOUNDATION'S BOARD OF DIRECTORS HAS DELEGATED THE PRIMARY REVIEW OF THE FORM 990 TO ITS AUDIT AND FINANCE COMMITTEE ("AFC"). THE FOUNDATION'S CHIEF FINANCIAL OFFICER WORKED CLOSELY WITH THE FOUNDATION'S OUTSIDE ACCOUNTING FIRM TO PREPARE AND ENSURE THE ACCURACY OF THE FORM 990. THE FORM 990 WAS ALSO REVIEWED BY THE FOUNDATION'S CHIEF OPERATING OFFICER PRIOR TO IT BEING PROVIDED TO THE AFC. IN ADDITION TO CONSULTING WITH THE CHIEF FINANCIAL OFFICER AND THE CHIEF OPERATING OFFICER, THE AFC HAS THE RIGHT TO MAKE INQUIRES OF ANY PERSONNEL INVOLVED IN THE PREPARATION PROCESS OF THE FORM 990, INCLUDING THE DIRECTOR OF HUMAN RESOURCES AND MEMBERS OF THE SENIOR LEADERSHIP TEAM. THE AFC ALSO MET WITH THE OUTSIDE ACCOUNTING FIRM HIRED TO PREPARE THE FORM 990. EACH MEMBER OF THE BOARD OF DIRECTORS WAS PROVIDED WITH A COMPLETE COPY OF THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. ENFORCEMENT OF CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" IN 2004 WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE FOUNDATION AND ANNUALLY THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT"). EFFECTIVE JULY 2009, THE COI STATEMENT WAS EXPANDED TO INCLUDE AN ADDENDUM IN WHICH OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE FOUNDATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE FOUNDATION'S HUMAN RESOURCES DEPARTMENT IS CHARGED WITH ENSURING THOSE DOCUMENTS ARE SIGNED BY OFFICERS AND KEY EMPLOYEES. IF ANY COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE COVERED PERSON RESPONDS TO ANY FACTUAL QUESTIONS FROM THE BOARD RELATED TO THE DISCLOSED CONFLICT; AND (3) THE BOARD, WITHOUT THE COVERED PERSON, DISCUSSES THE CONFLICT AND APPROVES OR DISAPPROVES THE PROPOSED TRANSACTION. PROCESS OF DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15A and LINE 15B The total compensation (including base salary, benefits and incentive payments) of the Foundation's CEO, officers and key employees for 2010 was reviewed and approved by the Board of Directors, which is comprised solely of independent directors none of whom had a conflict of interest with respect to the proposed compensation arrangements. The compensation review/approval process included substantial input from the Foundation's Compensation and Management Development Committee and Executive Committee (collectively, the "Committees"), as well as an independent compensation and benefits specialist ("Independent Expert") retained to advise the Foundation in such matters. Among other things, the Committees and the Independent Expert reviewed appropriate comparability information regarding the compensation paid by other similarly situated nonprofit organizations to their CEOs and top management officials to ensure that the compensation proposed for the corresponding executive at the Foundation was reasonable and appropriate based on comparable market data. The Foundation's contemporaneous records include: (1) the terms of the compensation arrangements (including the dates they were approved); (2) the names of Board/Committee members who were present during the discussions and who voted on the arrangements; and (3) a description of the comparability data relied upon by the Foundation before the compensation arrangements were approved. DISCLOSURE POLICY FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH FEDERAL TAX LAWS DO NOT MANDATE THAT AN ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE FOUNDATION POSTS ITS ANNUAL REPORT, COMBINED FINANCIAL STATEMENTS, CONSOLIDATED FINANCIAL STATEMENTS AND FORM 990 ON ITS WEB SITE (HTTP://WISH.ORG/ABOUT/MANAGING_OUR_FUNDS) AND ALSO MAKES SUCH DOCUMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 5 NET UNREALIZED GAINS AND LOSSES $ 1,541,528 CHANGE IN VALUE OF SPLIT INTEREST TRUSTS (2,954) -------------- $ 1,538,574 MAWF OF NORTHERN NEVADA 910 PYRAMID WAY SPARKS NY 89431 880183672 WISH GRANTING NV 501(c)(3) 7 MAWFA MAWF OF TEXAS PLAINS 411 S FILLMORE ST AMARILLO TX 79101 751966883 WISH GRANTING TX 501(c)(3) 7 MAWFA false true false false false false false false false false false false false false false false false true Make-A-Wish Foundation of Northern Nevada b 332524 Make-A-Wish Foundation of Texas Plains b 63279