2022-06-24T14:51:12-05:00 2021-08-31 861065772 DELOITTE TAX LLP TWO JERICHO PLAZA JERICHO NY 11753 990 2020-09-01 760116615 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA INC MAKE 2814919474 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 MELISSA HENDERSON DIR. OF FINANCE & OPERATIONS 2814919474 2022-06-23 1 MELISSA HENDERSON XXX-XX-XXXX CHRISTINE KAWECKI P00743140 5169187000 2022-06-17 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z YARA ELSAYED GUEST 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 11647680 0 X WWW.TEXGULF.WISH.ORG X 1984 TX TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 19 19 14 600 0 0 4604155 3818308 0 0 551173 1387668 20954 14239 5176282 5220215 2528374 1916239 0 0 873716 1481621 0 0 550520 520354 734467 3922444 4132327 1253838 1087888 19661463 22719478 437747 617634 19223716 22101844 X THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2982498 1916239 14239 SEE SCHEDULE O. 2982498 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X MELISSA HENDERSON 2814919474 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 WILLIAM WINDHAM CHAIR 1.00 X X 0 0 0 JULIE LUECHT CHAIR-ELECT 1.00 X X 0 0 0 KRISTIN PALMER VICE CHAIR 1.00 X X 0 0 0 THOMAS HATFIELD TREASURER 1.00 X X 0 0 0 JASON JENNARO SECRETARY 1.00 X X 0 0 0 AARON THIELHORN DIRECTOR THROUGH 8/17/21 1.00 X 0 0 0 CAYLIN WIEBE DIRECTOR 1.00 X 0 0 0 CHARLES GIRAUD DIRECTOR 1.00 X 0 0 0 CURTIS FESSLER DIRECTOR 1.00 X 0 0 0 DAVID ROBERTS DIRECTOR 1.00 X 0 0 0 DWANE BROUSSARD DIRECTOR 1.00 X 0 0 0 ED RAZIM DIRECTOR 1.00 X 0 0 0 ERIC ELFMAN DIRECTOR 1.00 X 0 0 0 FRED SPENCE WILLIS DIRECTOR 1.00 X 0 0 0 JASON KOHLL DIRECTOR 1.00 X 0 0 0 JASON SAUER DIRECTOR 1.00 X 0 0 0 JENNIFER RAYBURN DIRECTOR 1.00 X 0 0 0 JOHN SOUSA DIRECTOR THROUGH 6/9/21 1.00 X 0 0 0 MICHAEL BONO DIRECTOR 1.00 X 0 0 0 REBECCA MCGARR DIRECTOR THROUGH 8/2/21 1.00 X 0 0 0 STEPHEN LANDRY DIRECTOR 1.00 X 0 0 0 THOMAS SELLERS DIRECTOR 1.00 X 0 0 0 YARA ELSAYED GUEST PRESIDENT & CEO 40.00 X 84500 0 0 MELISSA HENDERSON DIRECTOR OF FINANCE 40.00 X 60398 0 3474 TERESA ANDREPONT FORMER PRESIDENT & CEO (THRU 8/25/2020) 36.00 0.00 X 395624 0 16241 540522 0 19715 1 1 1 0 0 235 131085 3686988 304700 3818308 356484 356484 7458649 6427465 1031184 1031184 1031184 CREDIT CARD REBATES 900099 14239 14239 14239 5220215 14239 0 1387668 1916239 1916239 483707 150309 242786 90612 813788 409413 112806 291569 26124 16109 7120 2895 70131 46282 9926 13923 87871 38588 22969 26314 21810 1485 20325 61602 61602 86656 46362 20428 19866 9444 4381 1779 3284 40702 21555 8996 10151 3797 2143 807 847 48755 26901 10660 11194 8252 4510 1786 1956 11142 4979 2566 3597 127710 71554 27304 28852 NATIONAL DUES 298752 215101 44813 38838 AWARDS AND APPRECIATION 13378 5966 2554 4858 OTHER 2467 621 82 1764 4132327 2982498 599309 550520 231280 245804 2193035 1093255 561000 89990 89682 168002 3323890 870528 2430724 2453362 13752151 18126276 403591 542789 19661463 22719478 323001 593368 114746 24266 437747 617634 X 9949474 13610381 9274242 8491463 19223716 22101844 19661463 22719478 X 1087888 1670489 119751 X 0 1 X 1 0 X 4603399 4369878 4884181 4604155 3818308 22279921 4603399 4369878 4884181 4604155 3818308 22279921 586515 21693406 264568 334674 369901 364760 356484 1690387 34711 26742 33476 20954 14239 130122 24100430 0.90010 0.90740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CREDIT CARD REBATES - 2016 AMOUNT: $ 34,711. 2017 AMOUNT: $ 26,742. 2018 AMOUNT: $ 33,476. 2019 AMOUNT: $ 20,954. 2020 AMOUNT: $ 14,239. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9019545 30050 1335047 2357044 8027598 7742806 637523 639216 9019545 6807327 734050 201429 7742806 5685135 616645 505547 6807327 4349444 813439 522252 5685135 0.00000 0.62000 0.38000 0 0 630000 630000 2413322 668438 1744884 30071 15241 14830 250497 186849 63648 2453362 DUE TO NATIONAL/OTHER CHAPTERS 24266 24266 X 6928065 1670489 98963 1769452 5158613 61602 61602 5220215 4169688 98963 98963 4070725 61602 61602 4132327 PART V, LINE 4: THE FOUNDATION HAS $8,027,598 HELD IN ENDOWMENT FUNDS AS OF AUGUST 31, 2021. $4,983,394 IS TO BE HELD IN PERPETUITY, WITH THE EARNINGS OF $3,044,204 TO BE USED FOR WISH-GRANTING PURPOSES OR BUILDING-RELATED EXPENSES. DURING FISCAL YEAR 2021, SEVERAL DONORS REMOVED THEIR RESTRICTIONS ON GIFTS MADE FROM 2013 THROUGH 2020, TOTALING $2,302,092, AND ARE INCLUDED WITHIN "OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS." THESE FUNDS ARE NOW CLASSIFIED IN NET ASSETS WITHOUT DONOR RESTRICTIONS. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2021 AND 2020. 1 WISHES GRANTED 415 159940 1756299 FMV WISH GRANTING PART I, LINE 2: MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECT BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH-GRANTING PROGRAM. THE ORGANIZATION GENERALLY 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 APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION IS RETAINED BY THE ORGANIZATION. OF THE TOTAL 415 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $159,940 WERE PROVIDED DIRECTLY TO APPROXIMATELY 50 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $1,756,299 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. X X 0 0 0 0 0 0 0 1 0 TERESA ANDREPONT FORMER PRESIDENT & CEO (THRU 8/25/20 262650 0 105000 0 27974 0 15759 0 482 0 411865 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAKES RECOMMENDATIONS FOR BONUSES AND SALARY INCREASES BASED ON THE CURRENT ECONOMIC CLIMATE AND STAFF EFFORTS. BASED ON THOSE FACTORS, THE BOARD APPROVED A BONUS OF $105,000 FOR FORMER PRESIDENT & CEO TERESA ANDREPONT DURING THE CALENDAR YEAR 2020. X 1 5136 COST/SELLING PRICE X WISH-RELATED 247 215500 COST/SELLING PRICE X EQUIPMENT 11 81569 COST/SELLING PRICE X OTHER 12 2495 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 415 WISHES AT AN AVERAGE COST OF APPROXIMATELY $4,800 DURING THE FISCAL YEAR ENDING AUGUST 31, 2021. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. IN DECEMBER 2019, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS (COVID-19) BEGAN. ON MARCH 10, 2020, IN CONJUNCTION WITH THE MAKE-A-WISH NATIONAL MEDICAL ADVISORY COUNCIL, MAKE-A-WISH OF AMERICA ISSUED INSTRUCTIONS TO PAUSE TRAVEL AND LARGE GATHERING WISHES UNTIL DEEMED MEDICALLY SAFE FOR OUR VULNERABLE POPULATION AND THEIR FAMILIES. AS OF AUGUST 31, 2021, WITH THE EXCEPTION OF REGIONAL TRAVEL, TRAVEL WISHES ARE STILL PAUSED. PRIOR TO FISCAL YEAR 2020, TRAVEL WISHES HAVE BEEN APPROXIMATELY 73% OF THE WISHES GRANTED AND THE NUMBER OF GRANTED WISHES AVERAGED APPROXIMATELY 383. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS IMPACTED DUE TO THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA'S INABILITY TO GRANT THE TRAVEL WISHES. THE PROGRAM EXPENSE RATIO WAS PREVIOUSLY 93% IN FISCAL YEAR ENDED AUGUST 31, 2019. THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA CONTINUES TO EVALUATE ALL EXPENSES AND FUNDRAISING EFFORTS IN LIGHT OF THE IMPACT OF COVID-19. NATIONAL EFFORTS ARE UNDERWAY TO RETURN TO WISH GRANTING AND FUNDRAISING EFFORTS WHEN IT IS DEEMED MEDICALLY SAFE. FORM 990, PART VI, SECTION B, LINE 11B AFTER COMPLETION OF THE FORM 990, A DRAFT FORM IN ELECTRONIC FORMAT IS PROVIDED TO THE CHAPTER'S FINANCE & AUDIT COMMITTEE. THE FINANCE & AUDIT COMMITTEE REVIEWS THE DRAFT, THEN THE COMMITTEE CHAIR SENDS HIS APPROVAL TO THE CHAPTER PRESIDENT & CEO AND/OR DIRECTOR OF FINANCE & OPERATIONS. AFTER RECEIVING APPROVAL, THE DIRECTOR OF FINANCE & OPERATIONS SIGNS THE FORM. THE FINAL SIGNED FORM IS SUBMITTED TO THE ENTIRE BOARD OF DIRECTORS IN ELECTRONIC FORMAT AND FILED WITH THE IRS. FORM 990, 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 DIRECTOR OF FINANCE & OPERATIONS IF FROM EMPLOYEES AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT & CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT & CEO BECOMES AWARE INCLUDE, 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. FORM 990, PART VI, SECTION B, LINE 15A FOR 2020 COMPENSATION, THE PRESIDENT & CEO'S COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AND APPROVED BY THE BOARD OF DIRECTORS, BOTH CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES AND SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA. THE COMMITTEE AND THE BOARD OF DIRECTORS' MEETINGS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE MEMBERS WHO WERE PRESENT DURING THE DISCUSSION AND THE DATE IT WAS APPROVED. FORM 990, 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 PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BY THE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION PROVIDES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, ETC.) UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE ON OUR WEBSITE AT WWW.TEXGULF.WISH.ORG AS WELL AS PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 119,751.