2012-03-23T17:00:35-04:00 2011-08-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2010-09-01 363422138 Make-A-Wish Foundation of Illinois Inc MAKE 3126029474 640 North Lasalle Drive Suite 280 Chicago IL 60654 Stephanie Springs 2012-03-20 2139724000 2010 2016-02-24 21:20:13Z STEPHANIE SPRINGS 640 north lasalle drive chicago IL 60654 9963640 false X WWW.WISHES.ORG X 1985 IL TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 26 26 44 1496 0 0 8673980 8939837 7500 6300 -145735 74135 348228 299767 8883973 9320039 5222611 5337078 0 0 2451726 2560841 0 0 1367731 1016204 1070806 8690541 8968725 193432 351314 8576485 9327512 4587984 4540329 3988501 4787183 THE 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. OUR VISION IS TO MAKE EVERY ELIGIBLE CHILD'S WISH COME TRUE. false false 6994631 5337078 6300 IN THE PAST YEAR, THE ORGANIZATION FULFILLED THE WISHES OF 766 CHILDREN IN ILLINOIS, ANOTHER RECORD SET FOR MOST WISHES GRANTED IN OUR TERRITORY IN ONE YEAR. SINCE INCEPTION, THE ORGANIZATION HAS GRANTED OVER 10,000 WISHES. A STRONG MEDICAL OUTREACH AND COMMUNITY PRESENCE PROGRAM, AS WELL AS STAFF THAT WORK DIRECTLY IN THE COMMUNITY HELPS THE FOUNDATION MAINTAIN STRONG TIES WITH INDIVIDUALS, COMMUNITY GROUPS, HOSPITALS, AND CORPORATIONS THROUGHOUT OUR TERRITORY. THE FOUNDATIONS TOTAL DIRECT EXPENSES TOWARDS WISHES THIS PAST YEAR WAS $6,457,358. OF THAT AMOUNT, $1,120,280 WAS COMPRISED OF DONATED SERVICES AND USE OF FACILITIES, SUCH AS AIRFARE, LODGING, AND TRAVEL AND PROFESSIONAL SERVICES. A CRITICAL COMPONENT TO THE ORGANIZATIONS WISH GRANTING EFFORTS, SOLICITATION OF THESE SERVICES AND USE OF FACILITIES REQUIRES AN INTENSIVE EFFORT ON THE PART OF FOUNDATION STAFF, AND EXTENSIVE INVOLVEMENT FROM THE COMMUNITY. FOR AUDITED FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE REPORTED AS IN-KIND CONTRIBUTION REVENUE AND DIRECT COSTS OF WISHES. HOWEVER FOR FORM 990, THESE IN-KIND CONTRIBUTIONS ARE NOT REPORTABLE AND ARE THEREFORE EXCLUDED FROM REVENUE AND EXPENSE, THEREBY LOWERING THE PROGRAM SERVICE EXPENSE RATIO. 6994631 true true false false false false false false true true false false false true true true false false false false false false false true true false false true true false false false false false false false false true false false false false false false false false false true X 31 1 true 44 true false false false false false true true false false false false X 26 26 false false false false false false false true true false false true true true true true true true false false IL X X DARYL THOMANN 3126029474 640 N LASALLE DRIVE SUITE 280 CHICAGO IL 60654 PETER ANTHONY 2.0 X X 0 0 0 RICK STEARNS 2.0 X X 0 0 0 JEFF YOUNG 2.0 X X 0 0 0 DOUG PATRICK 2.0 X X 0 0 0 JEREMY RICKMAN 2.0 X X 0 0 0 ANDY CALLAHAN 2.0 X 0 0 0 CARLOS CATA 2.0 X 0 0 0 ARMOND DINVERNO 2.0 X 0 0 0 JOHN DISHAROON 2.0 X 0 0 0 JOE DOTOLI 2.0 X 0 0 0 KEN GAINES 2.0 X 0 0 0 KERRYANN HAASE 2.0 X 0 0 0 WAYNE JANUS 2.0 X 0 0 0 DON JOHNSON 2.0 X 0 0 0 ROBERT JOHNSON 2.0 X 0 0 0 WILLIAM KUCERA 2.0 X 0 0 0 PETER MAGRINI 2.0 X 0 0 0 TOM MARCUCCI 2.0 X 0 0 0 DORRI MCWHORTER 2.0 X 0 0 0 DAVE MUSCATEL 2.0 X 0 0 0 JOHN NEUMAIER 2.0 X 0 0 0 LARRY PILON 2.0 X 0 0 0 CHRIS ROTHER 2.0 X 0 0 0 VAN SAPP 2.0 X 0 0 0 DAVID SCHAWK 2.0 X 0 0 0 SAM SEBASTIAN 2.0 X 0 0 0 TARA SHAWEL 2.0 X 0 0 0 MARY BETH SIDDONS 2.0 X 0 0 0 JACKIE WOODWARD 2.0 X 0 0 0 STEPHANIE SPRINGS 45.0 X 205001 0 23603 DARYL THOMANN 45.0 X 117050 0 7255 322051 0 30858 2 false true false 0 60315 1136084 7743438 1795800 8939837 WISH ASSIST FEES 900099 6300 6300 6300 126118 126118 0 0 69665 121648 -51983 -51983 0 -51983 775048 1136084 504800 270248 0 270248 46092 17153 28939 0 28939 0 MISCELLANEOUS REVENUE 900099 580 580 580 9320039 6300 0 373902 0 0 5337078 5337078 0 0 235247 59527 107796 67924 0 1967592 844575 357937 765080 12120 6397 1694 4029 156710 88523 15503 52684 189172 84243 34791 70138 0 0 5500 5500 0 0 3831 3831 138292 45182 3233 89877 0 171307 85168 5462 80677 22917 11185 4863 6869 0 160975 93047 11990 55938 28276 8962 458 18856 0 23122 8886 1884 12352 8318 8318 234329 180431 23436 30462 56620 26089 14169 16362 0 BAD DEBT EXPENSE 33815 33815 PROMOTIONAL GIFT ITEMS 127955 115271 1489 11195 BANK FEES 55549 67 4009 51473 8968725 6994631 606363 1367731 X 23838 11919 0 11919 1780001 1620905 0 0 1842029 1505290 3250 13740 51185 50789 57278 51410 306983 271824 71828 35159 4577359 5665277 193555 384942 8576485 9327512 539329 583485 22230 27550 4026425 3929294 4587984 4540329 X -587254 241330 1751096 1732185 2824659 2813668 3988501 4787183 8576485 9327512 X 351314 447368 X false true true X false X 7646749 8615879 8688980 8673980 8939838 42565426 7646749 8615879 8688980 8673980 8939838 42565426 472157 42093269 118902 190511 104121 100475 126118 640127 1180102 847046 480632 733465 821720 4062965 47268518 39787 0.89051 0.88370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4577359 636080 516838 0 65000 0 5665277 4284928 77250 308077 0 90000 2896 4577359 4293138 439196 -350833 0 96000 573 4284928 0.47000 0.53000 false false 10365 10365 0 296618 261459 35159 35159 0 ACCRUED PENDING WISH COSTS 3913489 CAPITAL LEASE OBLIGATIONS 10629 DUE TO RELATED ENTITIES 5176 3929294 9320039 8968725 351314 447368 447368 798682 10911132 447368 1147556 1594924 9316208 3831 3831 9320039 10112450 1147556 1147556 8964894 3831 3831 8968725 ASC 740 FORM 990, SCHEDULE D, PART X, LINE 2 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 ASSERTS THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2011. ENDOWMENT FUND USE Form 990, Schedule D, Part V, Line 4 Permanently restricted endowment fund income is expendable to support wish granting. For the board-designated endowment fund, the Foundation's Board of Directors may, at any time, approve use of the funds for purposes deemed appropriate and responsible in carrying out the mission. Although the Foundation strives to maintain in its cash operating account and the board-designated fund six months' average cash expense as a reserve, this does not preclude appropriating for distribution each year amounts from the board-designated fund that may be needed for strategic initiatives and annual operations. WISH BALL 1421612 756627 664985 13500 92845 97250 212830 GOLF OUTING 176732 90335 86397 44863 9727 4 312788 289122 23666 2585 300 30900 1911132 1136084 775048 60948 92845 97550 253457 504800 270248 46092 17153 true 0.50000 46092 17153 17153 28939 IL true false false 0.00000 1.00000 DARYL THOMANN 640 N LASALLE DR STE 280 CHICAGO IL 60654 false false true WISHES GRANTED 766 966510 4442508 FMV TRAVEL,M&E,SUPPLIES WISHES PENDING 500 0 -71940 FMV TRAVEL,M&E,SUPPLIES PROCEDURES FOR MONITORING GRANT FUNDS IN THE UNITED STATES FORM 990, SCHEDULE I, PART 1, LINE 2 THE ORGANIZATION 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 GENERALLY ALLOCATES FUNDS DIRECTLY TO THE VENDORS FOR THE WISH EXPENSES. HOWEVER, CASH ASSISTANCE IN THE FORM OF PREPAID CARDS IS PROVIDED TO WISH CHILDREN AND THEIR FAMILIES TO COVER CERTAIN EXPENSES FOR SOME WISH TYPES, PRIMARILY TRAVEL STIPENDS FOR TRAVEL WISHES (E.G. MEALS, TIPS, GAS, ETC.). THE PURPOSE AND AMOUNT OF ASSISTANCE IS COMMUNICATED TO THE WISH FAMILY PRIOR TO THE ISSUANCE OF THE PREPAID CARD SO THAT THE FAMILY IS AWARE OF THE INTENDED USE FOR THE FUNDS. PENDING WISHES FORM 990, SCHEDULE I, PART III THE FOUNDATION ACCRUES FOR THE ESTIMATED COSTS OF REPORTABLE WISHES PENDING AS UNCONDITIONAL PROMISES TO GIVE WHEN CERTAIN MEASURABLE CRITERIA ARE MET. THE TOTAL ESTIMATED COSTS ARE REPORTED AS A LIABILITY AND INCLUDED IN OTHER LIABILITIES IN PART X OF FORM 990. THE ASSISTANCE TO INDIVIDUALS FOR WISHES PENDING IN THIS SCHEDULE REPRESENTS PENDING WISH EXPENSE, WHICH IS THE DIFFERENCE IN TOTAL ESTIMATED COSTS BETWEEN THE CURRENT AND PRIOR YEAR-END. ASSISTANCE FOR WISHES PENDING FOR THE YEAR ENDED AUGUST 31, 2011 IS NEGATIVE DUE PRIMARILY TO A STRATEGIC REDUCTION THIS FISCAL YEAR IN THE OVERALL WISH PIPELINE. THIS RESULTED IN 55 FEWER WISHES PENDING AT THE END OF THIS FISCAL YEAR THAN LAST YEAR. X X X X false false false false false false false false false STEPHANIE SPRINGS 168601 0 35385 0 1015 0 2699 0 20904 0 228604 0 0 0 X 5 55190 AVERAGE MARKET PRICE X LODGING & THEME PARK TIX 275 1083550 COST X AIRFARE 20 174583 COMPARABLE SALES X SUPPLIES,TOYS,ELECTRONICS,GIFT CARDS 868 300205 COMPARABLE SALES X OFFICE EXPENSES 29 27060 COMPARABLE SALES X FUNDRAISING EVENT AUCTION 347 155212 COMPARABLE SALES 1 false true true SCHEDULE M PART I COLUMN (B) NUMBER OF CONTRIBUTIONS THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF CONTRIBUTORS, AS LISTED BY DATE OF CONTRIBUTION. PART I LINE 32A THE FOUNDATION USES A BROKERAGE FIRM TO SELL DONATED SECURITIES. FORM 990, PART I, SUMMARY LINE 5 AND PART V LINE 2A EMPLOYEES ALTHOUGH THE NUMBER OF EMPLOYEES REPORTED ON THE 2010 FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS, WAS 44, THIS NUMBER DOES NOT REPRESENT THE ACTUAL NUMBER OF EMPLOYEES AT THE ORGANIZATION, SINCE IT INCLUDES PEOPLE WHO ARE NO LONGER EMPLOYED. THERE WERE 37 EMPLOYEES AS OF 08/31/2011, OUR FISCAL YEAR END. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW PROCESS THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE. THE ORGANIZATION'S CHIEF OPERATING OFFICER AND ACCOUNTING MANAGER WORKED CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGED, KPMG LLP, TO PREPARE THE RETURN. THE FINAL FORM 990 WAS REVIEWED BY THE CEO AND FINANCE COMMITTEE AND DISCUSSED WITH FINANCE STAFF AND KPMG. THE FINANCE COMMITTEE VOTED TO APPROVE THE FORM FOR FILING. SUBSEQUENT TO ITS REVIEW, THE FINANCE COMMITTEE REPORTED BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 12 CONFLICT OF INTEREST POLICY: MONITORING AND ENFORCEMENT THE FOUNDATION HAS A CODE OF ETHICS AND CONFLICT OF INTEREST POLICY, APPROVED BY THE BOARD OF DIRECTORS. THIS POLICY DEFINES WHAT IS CONSIDERED TO BE A CONFLICT OF INTEREST, THE PROCESS THAT BOARD OFFICERS, BOARD MEMBERS, EMPLOYEES, AND VOLUNTEERS SHOULD UNDERTAKE IF THEY BELIEVE THEY MAY HAVE A CONFLICT OF INTEREST, AND THE RESOLUTION PROCESS. THIS POLICY INCORPORATES STANDARDS DEVELOPED BY THE MAKE-A-WISH FOUNDATION OF AMERICA TO HAVE AN ANNUAL CONFLICT OF INTEREST ASSURANCE STATEMENT SIGNED BY EACH OF THESE INDIVIDUALS. IT ADDITIONALLY REQUIRES BOARD OFFICERS, BOARD MEMBERS, AND EMPLOYEES TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT, TO MORE PROACTIVELY PROMPT FOR IDENTIFICATION OF POTENTIAL CONFLICTS. ASSURANCE AND DISCLOSURE STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE SUBMITTED TO AND REVIEWED BY THE VOLUNTEER COORDINATOR. REVIEW OF THE STATEMENTS IS MONITORED BY THE CHIEF OPERATING OFFICER AND CHIEF EXECUTIVE OFFICER. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST BEGIN WITH FORWARDING THE ISSUE FOR HANDLING TO THE DESIGNATED AUTHORITY (E.G. CEO FOR EMPLOYEE AND VOLUNTEER ISSUES, BOARD CHAIR OR COMMITTEE CHAIR FOR BOARD MEMBERS). THE DESIGNATED AUTHORITY WILL DETERMINE THE NATURE OF THE CONFLICT VIA THE WRITTEN DISCLOSURE STATEMENT AS WELL AS ANY ADDITIONAL VERBAL OR WRITTEN COMMUNICATIONS WITH THE INTERESTED PERSON. THE DESIGNATED AUTHORITY HAS RESPONSIBILITY TO DETERMINE APPROPRIATE RESOLUTION. AS NOTED IN THE POLICY, ALL INTERESTED PERSONS HAVE A RESPONSIBILITY TO ACT BY COMPLETING AND SUBMITTING THE DISCLOSURE STATEMENT, AS WELL AS REFRAIN FROM TAKING ANY FURTHER ACTION ON BEHALF OF THE FOUNDATION PENDING CONCLUSION OF THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A TOP MANAGEMENT OFFICIAL COMPENSATION THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS ACCOUNTABLE FOR APPROVING THE CEO'S COMPENSATION PACKAGE. IT ALSO APPROVES THE INCENTIVE TERMS FOR THE LEADERSHIP TEAM, WHICH CONSISTS OF THE CHIEF OPERATING OFFICER, CHIEF DEVELOPMENT OFFICER, AND THE DIRECTOR OF PROGRAM SERVICES. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE CEO'S COMPENSATION PACKAGE AND LEADERSHIP TEAM INCENTIVE TERMS. CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE EXECUTIVE COMMITTEE APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. THE COMPENSATION COMMITTEE IS APPOINTED BY THE EXECUTIVE COMMITTEE AND IS TASKED WITH MAKING A RECOMMENDATION TO THE EXECUTIVE COMMITTEE ON THE TOTAL COMPENSATION PACKAGE FOR THE CEO, INCLUDING MERIT INCREASES AND BONUS PAYOUTS BASED UPON PERFORMANCE IN THE GIVEN FISCAL YEAR. ADDITIONALLY, THIS COMMITTEE DETERMINES WHETHER THE LEADERSHIP TEAM MAY BE ELIGIBLE FOR INCENTIVE COMPENSATION BASED UPON THE RECOMMENDATION FROM THE CHIEF EXECUTIVE OFFICER FOR SUCH COMPENSATION. THE COMPENSATION COMMITTEE CONSISTS OF AT LEAST 3 BOARD MEMBERS AND A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS PROFESSIONAL ("INDEPENDENT PROFESSIONAL"). THE COMPENSATION COMMITTEE REVIEWS AND ANALYZES THE CEO'S TOTAL COMPENSATION PACKAGE. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT PROFESSIONAL (I.E. TOTAL COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX-EXEMPT) FOR SIMILAR JOB "RESPONSIBILITIES.") THIS DATA WAS LAST UPDATED IN 2011. THE EXECUTIVE COMMITTEE'S WRITTEN RECORDS RELATED TO COMPENSATION INCLUDE: 1) THE TERMS OF THE COMPENSATION ARRANGEMENTS AND THE DATE IT WAS APPROVED; 2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE AND HOW THE DATA WAS OBTAINED; 3) DOCUMENTATION OF THE COMPENSATION DECISIONS MADE BY THE EXECUTIVE COMMITTEE; 4)THE MEMBERS OF THE COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; AND 5)ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE TRANSACTION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE COMMITTEE BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS 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 ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990,PART XI, LINE 5 OTHER CHANGES IN NET ASSETS UNREALIZED GAINS 447,368