2011-03-09T13:33:13-06:00 2010-08-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2009-09-01 581799549 Make-A-Wish Foundation of East Tennessee Inc MAKE 4236299474 510 S Willow Street Chattanooga TN 37404 Robert Lewis 2011-03-09 2139724000 2009 2016-02-24 21:20:13Z Robert Lewis 510 S Willow Street Chattanooga TN 37404 774541 false X WISHETN.ORG X 1988 TN TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. 12 12 7 200 0 0 363222 603117 0 3600 4622 8951 303124 110575 670968 726243 307378 412523 0 0 251009 265811 4904 0 111955 100268 137561 663559 815895 7409 -89652 600188 563188 254549 307201 345639 255987 TO GRANT THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH AND JOY. false false 575420 412523 3600 THE MAKE-A-WISH FOUNDATION'S MISSION IS TO GRANT WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS IN ORDER TO ENRICH THE HUMAN EXPERIENCE WITH HOPE STRENGTH AND JOY. THE FOUNDATION GRANTS WISHES TO CHILDREN BETWEEN THE AGES OF 2 AND UNDER THE AGE OF 18. IN THE PAST YEAR, THE ORGANIZATION FULFILLED THE WISHES OF 44 CHILDREN THROUGHOUT EAST TENNESSEE. HOW WE GRANT WISHES: STEP 1: REFERRAL WE RELY ON MEDICAL PROFESSIONALS, PARENTS AND CHILDREN THEMSELVES FOR REFERRALS. CHILDREN WHO HAVE REACHED THE AGE OF 2 AND ARE UNDER THE AGE OF 18 AT THE TIME OF REFERRAL WHO HAVE NOT RECEIVED A WISH FROM ANOTHER WISH-GRANTING ORGANIZATION MAY BE ELIGIBLE FOR A WISH. STEP 2: MEDICAL ELIGIBILITY WE DETERMINE A CHILD'S MEDICAL ELIGIBILITY WITH THE HELP OF THE TREATING PHYSICIAN. TO RECEIVE A WISH, THE CHILD MUST BE DIAGNOSED WITH A LIFE-THREATENING MEDICAL CONDITION - I.E., A PROGRESSIVE, DEGENERATIVE OR MALIGNANT CONDITION THAT HAS PLACED THE CHILD'S LIFE IN JEOPARDY. STEP 3: FINDING THE TRUE WISH WE SEND ONE OF OUR ENTHUSIASTIC WISH TEAMS TO LEARN THE CHILD'S ONE TRUE WISH. THESE PASSIONATE VOLUNTEERS CONNECT WITH WISH CHILDREN AND HELP EXPLORE THEIR IMAGINATIONS FOR THE EXPERIENCE THAT WILL DELIGHT AND INSPIRE THEM. STEP 4: CREATING JOY OUR WISH GRANTERS CREATE AN UNFORGETTABLE EXPERIENCE DRIVEN BY THE CHILD'S CREATIVITY. IT'S AN INCREDIBLE EXPERIENCE THAT ENRICHES NOT JUST THE LIVES OF THE CHILDREN AND THEIR FAMILIES, BUT OFTEN AN ENTIRE COMMUNITY. TOTAL WISHES GRANTED FOR THE FISCAL YEAR WERE $421,382. OF THIS AMOUNT, $8,859 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 EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $8,859 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 575420 true true false false false false false false false true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 0 0 true 7 true false false false false false true true false false false 12 12 false false false false false false false true true false false true true true true true true true false false TN X ROBERT LEWIS 4236299474 510 SWILLOW STREET CHATTANOOGA TN 37404 AMBER BROWN 5.0 X X 0 0 0 CHARLA BRUNS 5.0 X X 0 0 0 RENEE FORD 5.0 X X 0 0 0 ROB SLATTERY 5.0 X X 0 0 0 LAURA CARROLL 5.0 X 0 0 0 CRAIG COX 5.0 X 0 0 0 STACY GRAY 5.0 X 0 0 0 BETSEY KIRK 5.0 X 0 0 0 ASHLEY LADEBAUCHE 5.0 X 0 0 0 KELLY MCCLUSKY 5.0 X 0 0 0 DEAN RODDY 5.0 X 0 0 0 KEN SHULL 5.0 X 0 0 0 ROBERT LEWIS 55.0 X 65000 0 600 65000 0 600 0 false false false 0 113692 489425 94822 603117 WISH ASSIST FEES 900099 3600 3600 3600 8157 8157 0 0 10016 9222 794 794 794 149643 113692 39076 110567 110567 0 0 REBATE 900099 8 8 8 726243 3600 0 119526 0 412523 412523 0 0 65600 19680 9184 36736 0 162026 62493 75972 23561 0 20772 8932 5193 6647 17413 7488 4353 5572 0 0 0 0 0 0 1510 649 483 378 6314 1931 1437 2946 26824 10988 8326 7510 0 0 15069 6480 4822 3767 13216 5683 4229 3304 0 12417 1981 1474 8962 0 29824 22666 2684 4474 9895 4255 3167 2473 3784 1627 1211 946 REPAIRS AND MAINTENANCE 4589 1973 1469 1147 MEMBERSHIP DUES 1149 494 368 287 MISCELLANEOUS 12970 5577 4148 3245 815895 575420 128520 111955 348895 82014 82955 73021 425 2454 231808 76620 156253 155188 6862 250111 4798 400 600188 563188 22648 39180 38050 28766 193851 239255 254549 307201 X 269199 195572 76440 60415 345639 255987 600188 563188 X false true true X false X 427049 408058 499171 363222 603117 2300617 427049 408058 499171 363222 603117 2300617 394930 1905687 4622 8157 12779 308022 312065 368969 338466 153251 1480773 3794169 0.50227 0.54210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 177355 48076 129279 44453 28544 15909 155188 0 ACCRUED PENDING WISH COSTS 239255 239255 726243 815895 -89652 -89652 736272 10029 10029 726243 726243 825924 10029 10029 815895 815895 schedule D, part X, line 2 ASC Topic 740 (ASC 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, 2009 financial statements and has adopted the remaining provisions of ASC 740 for the year ended August 31, 2010. Management asserts that no such uncertain tax positions exist for the Foundation at August 31, 2010. WALTZ FOR WISHE 159640 58210 101430 0 912 22120 0 0 2639 WALK FOR WISHES 35665 17500 18165 0 0 482 0 0 4880 4 68030 37982 30048 0 0 4340 628 500 2575 263335 113692 149643 0 912 26942 628 500 10094 39076 110567 true WISHES GRANTED 44 272297 94822 FMV TRAVEL,M&E,SUPPLIES WISHES PENDING 27 28264 17140 FMV TRAVEL, M&E,SUPPLIES PROCEDURES FOR MONITORING GRANT FUNDS IN THE UNITED STATES FORM 990, SCHEDULE I, PART 1, LINE 2 MAKE A WISH FOUNDATION OF EAST TENNESSEE 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 31 9405 retail value X LODGING & THEME PARKS 81 60954 retail value X TOYS, GIFTS & ENTERTAINMENT 49 20924 retail value X MISCELLANEOUS 5 3539 retail value 0 false false false NUMBER OF CONTRIBUTIONS PART I, COLUMN B THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF ITEMS RECEIVED. FORM 990 REVIEW PROCESS PART VI, SECTION B, LINE 11A 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. CONFLICT OF INTEREST POLICY 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 COORDINATOR 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. COMPENSATION DETERMINATION PART VI, SECTION B, LINE 15A FOR 2009 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. The documentation of the decision includes (a) the terms of the transaction that was approved and the date it was approved, (b) the members of the committee who were present during debate on the transaction that was approved and those who voted on it, and (c) the comparability data obtained and relied upon by the committee and how the data was obtained. PART VI, SECTION B, LINE 15B THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NO EMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, 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. DISCLOSURE OF DOCUMENTS 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 ORGANIZATION MAKES IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.