2012-06-11T18:10:15-05:00 2011-08-31 MOSS ADAMS LLP 1301 A STREET SUITE 600 TACOMA WA 984024205 990 2010-09-01 911329433 MAKE-A-WISH FOUNDATION OF ALASKA & WASHINGTON MAKE 2066235300 811 FIRST AVE NO 520 SEATTLE WA 98104 BARRY MCCONNELL 2066235300 2012-06-11 1 WENDY CAMPOS CPA 2535724100 2010 2016-02-24 21:20:13Z BARRY MCCONNELL 811 FIRST AVE NO 520 SEATTLE WA 98104 6234848 0 X WWW.NORTHWESTWISHES.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. 26 26 28 564 0 0 4872209 5043074 0 0 38085 67458 -143839 -177016 4766455 4933516 2884391 2451043 0 0 1413862 1573839 10008 8944 660763 784987 805996 5093248 4839822 -326793 93694 3926538 4025765 1347003 1183072 2579535 2842693 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 3681226 2451043 17745 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 2010-2011 FISCAL YEAR, 282 WISHES WERE GRANTED FOR CHILDREN LIVING WITHIN THE CHAPTER'S TERRITORY. BELOW ARE JUST A FEW EXAMPLES OF WISHES GRANTED: -A 11-YEAR OLD BOY FROM SEATTLE, WASHINGTON WISHED TO BE A VIDEO GAME CREATOR AND HAVE HIS GAME CREATED. -A FOUR-YEAR OLD FROM SPOKANE VALLEY, WASHINGTON WISHED TO GO TO THE MONSTER TRUCK FINALS -A 15-YEAR-OLD GIRL FROM KENAI, ALASKA WISHED TO HAVE HER MESSAGE OF PEACE SHARED WITH THE WORLD VIA HER OWN MUSIC VIDEO MORE THAN 400 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. 3681226 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 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 7 0 1 28 1 0 0 0 0 0 1 1 1 1 0 0 1 0 X 26 26 0 0 1 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 0.50 X X 0 0 0 RAMONA EMERSON 0.50 X 0 0 0 JACK ARNDT 0.50 X X 0 0 0 JEFF BUTLER 0.50 X 0 0 0 MARSHA EDERER 0.50 X 0 0 0 AMY FREDEEN 0.50 X 0 0 0 DOROTHY LING 0.50 X 0 0 0 KURT MARTENS 0.50 X 0 0 0 DAVE MILLER 0.50 X 0 0 0 BRIAN MOCK 0.50 X 0 0 0 ROB ROGERS 0.50 X 0 0 0 DEREK SNEAD 0.50 X X 0 0 0 BOB STONE 0.50 X 0 0 0 ANN WILLIAMS 0.50 X X 0 0 0 TOM WYBENGA 0.50 X 0 0 0 HOLLY BROWN 0.50 X 0 0 0 CATHERINE CAPTAIN 0.50 X 0 0 0 DR SANGEETA HINGORANI 0.50 X 0 0 0 TAYLOR GRAHAM 0.50 X 0 0 0 SCOTT PITASKY 0.50 X 0 0 0 PATRICK DREVES 0.50 X 0 0 0 BRENT ERICKSEN 0.50 X 0 0 0 MITCHELL HANSEN 0.50 X 0 0 0 LEE HOLMES 0.50 X 0 0 0 BEVERLY MAGEE 0.50 X 0 0 0 HEATHER MORELLI 0.50 X 0 0 0 CARLA WIGEN 0.50 X 0 0 0 BARRY K MCCONNELL 40.00 X 156120 0 22952 RHONDA CHONG 40.00 X 71104 0 7345 227224 0 30297 1 0 1 0 0 1392252 3650822 1878474 5043074 61479 61479 546268 540289 5979 5979 5979 549580 1392252 752071 -202491 -202491 16702 8972 7730 7730 OTHER INCOME 900099 17745 17745 17745 4933516 17745 0 -127303 2451043 2451043 266042 90614 112008 63420 1070307 580491 204677 285139 21792 11587 3759 6446 106204 54379 21493 30332 109494 55432 25440 28622 8663 4505 2079 2079 8944 8944 10308 5360 2474 2474 60194 32657 13621 13916 11212 11212 50679 21708 7544 21427 162535 87713 37411 37411 26660 17497 2827 6336 118412 44116 14618 59678 109305 83072 9837 16396 37440 19468 8986 8986 PRINTING/PUBLICATIONS 80673 33287 6212 41174 MISCELLANEOUS 36814 27168 1668 7978 TELEPHONE AND INTERNET 34862 18128 8367 8367 REPAIRS AND MAINTENANCE 24992 12996 5998 5998 POSTAGE AND DELIVERY 18500 9620 4440 4440 14747 9173 4374 1200 4839822 3681226 497833 660763 27088 22599 0 4489 142538 141048 1172347 1016979 746815 613611 7039 9525 655592 577239 70011 78353 1700135 2031222 87653 135027 3926538 4025765 172714 148412 1174289 1034660 1347003 1183072 X 1795116 2188982 747771 615563 36648 38148 2579535 2842693 3926538 4025765 X 93694 169464 X X 0 1 1 X 0 X 5462035 6561674 5270461 4872209 5043074 27209453 5462035 6561674 5270461 4872209 5043074 27209453 4350894 22858559 60795 139304 87214 38515 61479 387307 11975 25665 17745 55385 27652145 2077032 0.82660 0.83350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1784620 234981 -89442 2109043 1556156 175965 -52499 1784620 1556156 1556156 0.98200 0.01800 0 0 43557 40858 2699 516900 443435 73465 95135 92946 2189 78353 ACCRUED PENDING WISH COSTS 993127 DUE TO RELATED ENTITIES 7715 CAPITAL LEASE OBLIGATIONS 17859 OTHER LIABILITIES 15959 1034660 4933516 4839822 93694 169464 169464 263158 5209475 169464 106495 275959 4933516 0 4933516 4946317 106495 106495 4839822 0 4839822 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 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. 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, 2011. WISH NIGHT GALA 1689990 1150101 539889 186014 525275 FALL BENEFIT BREAKFAST 112494 106774 5720 13852 4171 3 139348 135377 3971 1742 21017 1941832 1392252 549580 201608 550463 752071 -202491 16702 353 8619 0 16702 353 8619 8972 7730 WA 1 0 0 0 0.00000 1.00000 DAYNA RUSSELL 811 FIRST AVE SUITE 520 SEATTLE WA 98104 0 0 1 THE MAKE-A-WISH FOUNDATION GRANTED A WIDE VARIETY OF WISHES TO 282 CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. EACH GRANTED WISH IS INDIVIDUALIZED AND WISHES VARY IN VALUE. 282 324425 2126618 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: ONCE A CHILD BECOMES ELIGIBLE FOR AND DECIDES ON A WISH, THE FOUNDATION COVERS ALL THE EXPENSES ASSOCIATED WITH THE WISH. THIS OFTEN INCLUDES TRAVEL EXPENSES, LODGING, MEALS, AND SPENDING MONEY. IN MOST CASES, PAYMENT IS MADE DIRECTLY TO VENDORS IF GOODS OR SERVICES WERE NOT DONATED. CASH IS GIVEN FOR PER DIEM MEALS FOR TRAVEL WISHES AND AS SPENDING MONEY FOR SHOPPING SPREE WISHES. PER THE FOUNDATION'S POLICIES AND GUIDELINES, PER DIEM AND SHOPPING SPREE AMOUNTS ARE CALCULATED BASED ON FACTORS SUCH AS AGE, NUMBER OF PARTICIPANTS, NUMBER OF DAYS, AND LOCATION. X X X 0 0 0 0 0 0 0 0 0 BARRY K MCCONNELL 156120 0 0 0 0 0 4833 0 18119 0 179072 0 0 0 X 12 40883 FMV, APPRAISALS X 1 2499 MEAN VALUE OF SHARES X WISHES 775 1424853 FMV X INTERNAL SPECIAL EVENTS 409 389315 FMV X PROPERTY & EQUIPMENT 5 2120 FMV X OTHER 60 18804 FMV 1 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 A, LINE 4 THE ORGANIZATION CHANGED THE NAME AND TERRITORY ON SEPTEMBER 1, 2010. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY A CPA AND IS APPROVED BY THE EXECUTIVE AND FINANCE COMMITTEES OF THE BOARD OF TRUSTEES BEFORE IT IS FILED WITH THE IRS. A COPY OF THE 990 IS ALSO PROVIDED TO THE FULL BOARD PRIOR TO FILING. 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. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE POSTED ON ITS WEBSITE UNDER THE TOPIC "FINANCIAL INFO/ANNUAL REPORT". 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: 169,464. 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.