2011-05-31T18:15:55-05:00 2010-12-31 CLIFTON GUNDERSON LLP 3003 N CENTRAL AVE STE 500 PHOENIX AZ 85012 990 2010-01-01 860726985 MAKE-A-WISH FOUNDATION INTERNATIONAL MAKE 6022309900 4742 N 24TH STREET NO 400 PHOENIX AZ 85016 JON STETTNER 6022309900 2011-05-20 1 MARK SCHNEIDER CPA 6022662248 2010 2016-02-24 21:20:13Z JON STETTNER 4742 N 24TH ST STE 400 PHOENIX AZ 85016 4277998 0 X WWW.WORLDWISH.ORG X 1993 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. 11 11 15 20 0 0 2759199 3164737 34560 716449 -50814 33659 0 0 2742945 3914845 1140157 1407810 0 0 730798 989745 0 0 304121 1035477 1413027 2906432 3810582 -163487 104263 2035220 2435993 130449 366173 1904771 2069820 X 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. 0 0 3103636 1407810 716449 THE FOUNDATION PROVIDES FINANCIAL AND MANAGERIAL ASSISTANCE TO ITS AFFILIATED ORGANIZATIONS THROUGHOUT THE WORLD IN OVER 35 COUNTRIES. THE ASSISTANCE PROVIDED IS INTENDED TO ENHANCE THE AFFILIATES' ABILITY TO INCREASE OPPORTUNITIES TO SATISFY THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS.THE FOUNDATION IS EXTREMELY PROUD OF THE FACT THAT FOR THE SIXTH CONSECUTIVE YEAR, MAKE-A-WISH FOUNDATION INTERNATIONAL RECEIVED THE HIGHEST POSSIBLE, FOUR-STAR RATING FROM AMERICA'S LARGEST INDEPENDENT EVALUATOR OF CHARITIES, CHARITY NAVIGATOR, FOR ITS ABILITY TO EFFICIENTLY GROW AND MANAGE ITS FINANCES IN THE MOST FISCALLY RESPONSIBLE WAY. JUST 4% OF CHARITIES RATED BY CHARITY NAVIGATOR HAVE RECEIVED THIS "EXCEPTIONAL" STATUS OF RECEIVING AT LEAST 5 CONSECUTIVE 4-STAR EVALUATIONS. 3103636 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 2 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AZ X X X PETER FINLEY 6022309900 4742 N 24TH ST SUITE 400 PHOENIX AZ 85016 DENISE BAR-AHARON 2.00 X 0 0 0 AMY NAUIOKAS 2.00 X X 0 0 0 GABRIELLA CALINI-PETZETAKIS 2.00 X X 0 0 0 JAMES FIELDING 2.00 X X 0 0 0 TIM KILPIN 2.00 X 0 0 0 MONICA PARISIER 2.00 X 0 0 0 ANDREW BENETT 2.00 X 0 0 0 PHILIP MAYERS 2.00 X 0 0 0 JUDY GIFFORD 2.00 X X 0 0 0 BYOUNG OK SOHN 2.00 X 0 0 0 SILKE BARTSCH 2.00 X 0 0 0 JON STETTNER 45.00 X 170000 0 19208 PETER FINLEY 45.00 X 106500 0 15568 STACEY HARRIS 45.00 X 105500 0 6601 382000 0 41377 3 0 1 0 0 3164737 1434976 3164737 AFFILIATE ASSESSMENTS 561000 692489 692489 CONFERENCE REGISTRATIO 561499 23960 23960 716449 25368 25368 371444 363153 8291 8291 8291 3914845 716449 0 33659 1407810 1407810 187221 101099 76761 9361 655023 392446 154321 108256 12129 8782 2430 917 73646 40931 19622 13093 61726 36446 16134 9146 26885 2409 24476 5535 5535 323021 201808 40242 80971 590040 590040 61008 27654 10735 22619 68265 45738 12970 9557 96427 48348 26509 21570 10537 7060 2002 1475 6865 4600 1304 961 TRAINING 168071 162078 1947 4046 DUES AND SUBSCRIPTIONS 43663 17377 5707 20579 MISCELLANEOUS EXPENSE 11213 7513 2130 1570 PROGRAM EXPENSE 1497 1497 3810582 3103636 402825 304121 215540 668321 635049 35188 198477 377767 16064 34237 57843 33060 33213 24783 767178 861485 300000 169699 134212 2035220 2435993 53562 150312 76887 215861 130449 366173 X 1483355 1417009 421416 652811 1904771 2069820 2035220 2435993 X 104263 60786 X X 0 1 1 X 0 X 1380630 2428393 2959786 2759199 3857226 13385234 1380630 2428393 2959786 2759199 3857226 13385234 1684299 11700935 2938 57338 54146 26451 25368 166241 13551475 190370 0.86340 0.92470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57843 33060 24783 24783 CERTIFICATE OF DEPOSIT 300000 C 300000 DUE FROM AFFILIATES 134212 134212 DUE TO AFFILIATES 215861 215861 3914845 3810582 104263 60786 60786 165049 4219071 60786 243440 304226 3914845 0 3914845 4054022 243440 243440 3810582 0 3810582 1 CENTRAL AMERICA PROGRAM SERVICES WISH GRANTING AND TRAINING 25162 EAST ASIA PROGRAM SERVICES WISH GRANTING AND TRAINING 97557 EUROPE PROGRAM SERVICES WISH GRANTING AND TRAINING 607361 MIDDLE EAST PROGRAM SERVICES WISH GRANTING AND TRAINING 22468 NORTH AMERICA PROGRAM SERVICES WISH GRANTING AND TRAINING 453277 SOUTH AMERICA PROGRAM SERVICES WISH GRANTING AND TRAINING 68784 SOUTH ASIA PROGRAM SERVICES WISH GRANTING AND TRAINING 133201 0 0 0 1407810 0 1407810 X CENTRAL AMERICA PROGRAM SERVICES 1889 WIRE 23273 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 13698 WIRE 14331 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 6175 WIRE 0 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 3981 WIRE 2570 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 10195 WIRE 2852 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 5410 WIRE 4170 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 412 WIRE 4009 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 4720 WIRE 1809 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 1471 WIRE 2154 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 7960 WIRE 2154 PROGRAM TRAVEL FMV EAST ASIA PROGRAM SERVICES 6987 WIRE 2499 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 2125 WIRE 1809 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 2840 WIRE 1809 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 6455 WIRE 5366 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 165 WIRE 2154 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 45992 WIRE 2368 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 5358 WIRE 1249 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 36946 WIRE 7860 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 20345 WIRE 2154 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 24130 WIRE 5645 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 160 WIRE 9883 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 5500 WIRE 1249 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 21354 WIRE 2499 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 198 WIRE 1249 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 463 WIRE 2852 PROGRAM TRAVEL FMV EUROPE PROGRAM SERVICES 38963 WIRE 348222 PROGRAM TRAVEL FMV MIDDLE EAST PROGRAM SERVICES 17806 WIRE 2154 PROGRAM TRAVEL FMV MIDDLE EAST PROGRAM SERVICES 1140 WIRE 1368 PROGRAM TRAVEL FMV NORTH AMERICA PROGRAM SERVICES 34941 WIRE 239145 PROGRAM TRAVEL FMV NORTH AMERICA PROGRAM SERVICES 86400 WIRE 92791 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 8570 WIRE 9481 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 7342 WIRE 15918 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 5313 WIRE 4883 PROGRAM TRAVEL FMV SOUTH AMERICA PROGRAM SERVICES 9260 WIRE 8016 PROGRAM TRAVEL FMV SOUTH ASIA PROGRAM SERVICES 101950 WIRE 3679 PROGRAM TRAVEL FMV SOUTH ASIA PROGRAM SERVICES 24720 WIRE 2852 PROGRAM TRAVEL FMV 36 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: MAKE-A-WISH FOUNDATION INTERNATIONAL (INTERNATIONAL) IS COMMITTED TO SUPPORTING AFFILIATES' DETERMINATION FOR LONG TERM SUSTAINABILITY. INTERNATIONAL ACCEPTS GRANT APPLICATIONS OR ASSISTANCE REQUESTS FROM AFFILIATES FOR FUNDING THAT HELPS TO BUILD CAPACITY INTO THEIR ORGANIZATION, SPECIFICALLY IN REGARD TO PROGRAM SERVICES. THESE GRANT AND ASSISTANCE OPPORTUNITIES ARE AVAILABLE FOR AFFILIATES WHO DEMONSTRATE AN OPERATIONAL AND FINANCIAL NEED. A GRANT APPLICATION OR REQUEST IS SUBMITTED TO A COMMITTEE FOR REVIEW AND POTENTIAL APPROVAL. PROPOSALS MUST DEMONSTRATE, QUANTITATIVELY AND QUALITATIVELY, A CLEAR NEED FOR RESOURCES TO ASSIST IN THE GROWTH AND SUSTAINABILITY OF PROGRAM SERVICES. ANNUAL REPORTS ARE REQUIRED TO PROVIDE PROJECT UPDATES, CHALLENGES, SUCCESSES, AND FUNDING STATUS. RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANT OR ASSISTANCE, ELIGIBILITY DETAILS, SELECTION PROCESS, AND REPORTING REQUIREMENTS. X X X X 0 0 0 0 0 0 0 0 0 JON STETTNER 160000 0 10000 0 0 0 5100 0 14108 0 189208 0 0 0 X PUBLIC SERVICE ANNOUNCEMENTS 17 590040 FAIR MARKET VALUE X GOODS 210 791884 FAIR MARKET VALUE X AIRLINE MILES 20 38520 FAIR MARKET VALUE X HOTEL POINTS 21 14532 FAIR MARKET VALUE 0 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS ARE LISTED BASED ON THE NUMBER OF CONTRIBUTIONS RECEIVED AS OPPOSED TO NUMBER OF ITEMS RECEIVED. FORM 990, PART VI, SECTION A, LINE 4 BY-LAW CHANGE IN OCTOBER 2010 INCREASED THE MAXIMUM NUMBER OF BOARD MEMBERS FROM 11 TO 13. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A 7A - THE AFFILIATE COUNCIL (EACH AFFILIATE HAS ONE DELEGATE) MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY (UP TO 7 BOARD OF DIRECTORS) FORM 990, PART VI, SECTION A, LINE 7B 7B- THE AFFILIATE COUNCIL DOES APPROVE VARIOUS DECISIONS MADE BY THE GOVERNING BODY(I.E. FINANCIAL STATEMENTS) FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE AUDIT, FINANCE AND INVESTMENT COMMITTEE REVIEWS THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE REQUIRED TO COMPLY WITH OUR CONFLICT OF INTEREST AND ETHICS STATEMENT, WHICH IS REVIEWED AS NEW RELATIONSHIPS ARE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE CEO. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR BOARD MEMBERS AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS(GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. THE CEO CONDUCTS AN ANNUAL PERFORMANCE AND DEVELOPMENT REVIEW OF THE KEY EMPLOYEES. THE PURPOSE OF THE PERFORMANCE AND DEVELOPMENT REVIEW IS TO PROVIDE A COMMUNICATION TOOL FOR EMPLOYEE AND CEO TO MUTUALLY DEFINE JOB EXPECTATIONS (GOALS & OUTCOMES), EVALUATE AND RECOGNIZE PERFORMANCE, AND HELP DEVELOP PARTICIPANTS TO THEIR FULLEST POTENTIAL. COMPENSATION IS ALSO REVIEWED AND COMPARED TO SIMILAR ORGANIZATIONS USING SALARY AND BENEFITS SURVEYS. THE REVIEW IS INTENDED TO SUPPORT THE MISSION, VALUES AND GOALS OF MAKE-A-WISH FOUNDATION INTERNATIONAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR VIA THE INTERNET. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 60,786. OVERSIGHT OF AUDIT FORM 990 PART XI LINE 2C THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ASSISTS THE INTERNATIONAL BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITIES RELATING TO OVERSIGHT OF THE FOUNDATION'S FINANCIAL STATEMENTS, FINANCIAL REPORTING PROCESS, SYSTEMS OF INTERNAL ACCOUNTING AND FINANCIAL CONTROLS, ANNUAL INDEPENDENT AUDIT, AND RISK MANAGEMENT PROCESSES. THE AUDIT, FINANCE AND INVESTMENT COMMITTEE ALSO COMMUNICATES WITH THE EXTERNAL AUDITORS TO PLAN THE ANNUAL AUDIT, COMMUNICATE DURING THE AUDIT AS NECESSARY, AND THEN THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE COMMITTEE WITH A MANAGEMENT LETTER FROM THE EXTERNAL AUDITOR.