2011-03-17T16:01:14-05:00 2010-08-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2009-09-01 593235806 Make-A-Wish Foundation of Central & Northern Florida MAKE 4076224673 1020 North Orlando Avenue Suite 10 Maitland FL 32751 KATHRYN VROMAN 2011-03-17 2139724000 2009 2016-02-24 21:20:13Z Kathryn Vroman 1020 N Orlando Ave Ste 100 Maitland FL 32751 3879250 false X www.wishcentral.org X 1994 FL We grant the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy. 20 20 33 920 0 0 2549071 2925032 92690 -179552 32572 197259 146469 2566778 3196763 1792399 1297460 0 1098994 1088348 0 512903 658894 579070 3550287 2964878 -983509 231885 2533044 2594806 1113149 920665 1419895 1674141 The Make-A-Wish Foundation of Central & Northern Florida grants the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy. false false 1993627 1297460 92690 In FY2010 our chapter granted 274 wishes in the 54 counties that our Chapter serves. Through the dedication of over 900 volunteers and strong ties with individual and corporate donors our Chapter is able to grant the most heartfelt wishes of our children. Total cost of wishes granted for the fiscal year were $1,553,046. Of this amount, $255,586 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 $255,586 of contributed services and use of facilities to be excluded from both revenue and expense. 1993627 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 4 0 true 33 true false false false false false true true false false false 20 20 false false false false false false false true true false false true true true true true true true false false X LEESA LOUDIN 4076224673 1020 NORTH ORLANDO AVENUE SUITE 10 Maitland FL 32751 Brian Carroll 1.0 X 0 0 0 Jeremy Cloutier 1.0 X 0 0 0 Sonya Dixon 1.0 X 0 0 0 Andrew Fisher 1.0 X 0 0 0 Jerry Fogarty 1.0 X 0 0 0 Robyn Goukas 1.0 X 0 0 0 Samuel Jacobs 1.0 X 0 0 0 Paul Jones 1.0 X X 0 0 0 Susan Jones 1.0 X 0 0 0 Jason Klein 1.0 X 0 0 0 Mark Kessler 1.0 X X 0 0 0 Alejandro Levy 1.0 X 0 0 0 Eric Marshall 1.0 X 0 0 0 Doug Martin 1.0 X 0 0 0 Michael Martone 5.0 X X 0 0 0 Caroline Nguyen 1.0 X 0 0 0 Betsy Pokomy 1.0 X 0 0 0 Chris Quarles 1.0 X X 0 0 0 Robert Szafranski 1.0 X X 0 0 0 Theresa Williams 1.0 X X 0 0 0 Kathryn Vroman 40.0 X 129377 0 8807 Leesa Loudin 40.0 X 78601 0 7930 207978 0 16737 1 false false false 0 62336 899927 1962769 311808 2925032 WISH ASSIST FEES 900099 91750 91750 VOLUNTEER TRAINING FEES 900099 940 940 92690 24106 24106 0 0 443694 435228 8466 8466 8466 392699 899927 247259 145440 145440 0 0 REBATES 900099 1021 1021 OTHER INCOME 900099 8 8 1029 3196763 92690 0 179041 0 1297460 1297460 0 0 216261 40430 146968 28863 0 721490 362331 114719 244440 18150 8976 4781 4393 59591 29471 15697 14423 72856 30436 21619 20801 0 373 373 4500 4500 0 0 3667 3667 42291 14745 8111 19435 3899 296 173 3430 114756 35867 19452 59437 0 0 174513 78551 45733 50229 36607 3725 16622 16260 0 17370 2366 9318 5686 1041 489 286 266 74057 55543 5184 13330 36579 16373 9580 10626 4159 1862 1089 1208 REPAIRS AND MAINTENANCE 16392 6824 4703 4865 BAD DEBT EXPENSE 3951 3951 MEMBERSHIP DUES 2731 488 1427 816 BANK & MERCHANT FEES 20354 76 20278 GIFTS & AWARDS 6319 1240 117 4962 15511 6078 9433 2964878 1993627 458348 512903 486073 66286 1048284 1163719 202100 177893 32895 44393 234524 189602 70989 44922 476786 511146 215917 586447 2533044 2594806 134214 153618 1921 6460 14889 16181 962125 744406 1113149 920665 X 1104660 980768 118300 121726 196935 571647 1419895 1674141 2533044 2594806 X false true true X false X 1148975 2216705 2867896 2549071 2925032 11707679 1148975 2216705 2867896 2549071 2925032 11707679 11707679 1159 63988 33635 39494 24106 162382 746834 1041237 936465 276594 393728 3394858 15264919 408312 0.76697 0.95000 X 184445 386063 184445 428017 1204501 2387471 184445 386063 184445 428017 1204501 2387471 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 53651 42853 10798 0 180873 146749 34124 0 0 44922 BENEFICIAL INT IN PERP TRUST 571647 OTHER ASSETS 14800 586447 0 ACCRUED PENDING WISH COSTS 744406 744406 3196763 2964878 231885 16370 5989 22359 254244 3494982 16370 269861 15655 301886 3193096 3667 3667 3196763 3240738 269861 9666 279527 2961211 3667 3667 2964878 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. The Foundation has adopted the deferral and disclosure provisions of ASC 740 for its August 31, 2009 financial statements and has adopted the provisions of ASC 740 for the year ended August 31, 2010. Management asserts that no such uncertain tax position exists for the Foundation at August 31, 2010. Part XI, Line 8 Net change in value of beneficial interest in trust $5,989 Part XII, Line 2d Change in value of beneficial interest in trust $15,655 Part XIII, Line 2d Change in value of beneficial interest in trust ($9,666) Wishmakers Ball 355113 159341 195772 46639 500 65751 Golf Tournament 70515 38350 32165 7912 4200 18144 3186 44 866998 702236 164762 39343 16705 8308 36571 1292626 899927 392699 7912 43543 81488 8808 105508 247259 145440 true Wishes Granted 274 1010682 286778 FMV Travel,M&E,Supplies Part I, Line 2 MAKE A WISH FOUNDATION OF CENTRAL & NORTHERN FLORIDA 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 MEDIA 1 854 RETAIL VALUE X ELECTRONICS, SHOPPING, & TRAVEL 477 274944 RETAIL VALUE X EVENT DECOR & SUPPLIES 26 36010 RETAIL VALUE 0 false true false Part I, Column B The number of contributions was determined based on the number of contributions received. Part VI, Section B Line 11 - Once the 990 is completed by our outside preparer, it is reviewed by our CFO, President & CEO, Board Chair and Finance Committee. Once approved by the Finance Committee, it is provided to the complete board of directors for review and approval. Line 12c - THE ORGANIZATION ADOPTED A "STATEMENT OF VALUES, CODE OF ETHICS AND CONFLICT OF INTEREST POLICY" WITH WHICH ALL OFFICERS, DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLY AND ACKNOWLEDGE BY SIGNING, UPON THEIR INITIAL INVOLVEMENT WITH THE ORGANIZATION AND ANNUALLY THEREAFTER, AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT"). THE COI STATEMENT REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. THE SECRETARY OF THE BOARD IS CHARGED WITH ENSURING THE COI STATEMENT AND ADDENDUM ARE SIGNED EACH YEAR BY DIRECTORS, WHILE THE ORGANIZATION'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. Line 15A & B - FOR 2009 COMPENSATION, THE EXECUTIVE COMMITTEE OF THE BOARD, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO. THE COMMITTEE PERFORMS AN ANNUAL REVIEW OF THE CEO AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE COMMITTEE ALSO GATHERS BENCHMARKING DATA RELEVANT TO OFFICERS FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE CEO. THE CEO PERFORMS AN ANNUAL REVIEW OF THE OFFICER OR EMPLOYEE AND ESTABLISHES GOALS FOR THE NEXT FISCAL YEAR. THE CEO ALSO EVALUATES BENCHMARKING DATA RELEVANT TO OFFICERS AND EMPLOYEES FROM COMPARABLE NATIONAL NONPROFIT ORGANIZATIONS AND ANALYZES THE SALARY SURVEY RESULTS PROVIDED BY MAKE-A-WISH FOUNDATION OF AMERICA. THE ORGANIZATION'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE COMPENSATION ARRANGEMENTS; (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED UPON BY THE EXECUTIVE COMMITTEE; AND (3) DOCUMENTATION OF THE DECISIONS MADE BY THE EXECUTIVE COMMITTEE. Part VI, Section C Line 19 - Financial statements are available to the public upon request. Governing documents and conflict of interest policies are also available upon request with inspection at an office of the organization.