2020-07-15T06:59:17-05:00 2019-08-31 ERNST & YOUNG US LLP 2323 VICTORY AVENUE SUITE 2000 DALLAS TX 75219 990 2018-09-01 760116615 MAKE-A-WISH FOUNDATION OF THE TEXAS Gulf Coast & Louisiana Inc % MELISSA HENDERSON MAKE 2814919474 12625 Southwest Freeway Stafford TX 77477 MELISSA HENDERSON DIRECTOR OF FINANCE 2020-07-14 true STEPHANIE F LEW P01080011 2149698000 76.184.247.124 35057220201975000000 2020-07-15 P 7237A1E04908D4B4BF2EBE128B3D616BBF5BAACB 7237A1E04908D4B4BF2EBE128B3D616BBF5BAACB 2018 2020-09-23 17:36:50Z Teresa Andrepont 12625 Southwest Freeway Stafford TX 77477 18418842 false X www.texgulf.wish.org X 1984 TX SEE SCHEDULE O 24 24 12 483 0 0 4369878 4884181 0 0 839081 40596 26742 33476 5235701 4958253 3450673 4214281 0 0 739211 771526 0 0 161701 1142251 354142 5332135 5339949 -96434 -381696 17971486 18001406 4078145 600461 13893341 17400945 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. false false 4884351 4214281 0 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST & LOUISIANA CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 525 WISHES AT AN AVERAGE WISH COST OF APPROXIMATELY $10,100 DURING THE FISCAL YEAR ENDING AUGUST 31, 2019. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. 4884351 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true true false false false false false false false false true false false false false false false false false true 0 0 12 true false false false false false false false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true true false X X MELISSA HENDERSON 2814919474 12625 SOUTHWEST FREEWAY STAFFORD TX 77477 STEPHEN LANDRY CHAIRMAN 1.0 0.0 X X 0 0 0 RICHARD KOLENCIK VICE CHAIRMAN 1.0 0.0 X X 0 0 0 WILLIAM WINDHAM CHAIRMAN-ELECT 1.0 0.0 X X 0 0 0 JULIE LUECHT SECRETARY 1.0 0.0 X X 0 0 0 CHARLES GIRAUD TREASURER 1.0 0.0 X X 0 0 0 MATTHEW ACOCK DIRECTOR 1.0 0.0 X 0 0 0 DAVID AINSWORTH DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL BONO DIRECTOR 1.0 0.0 X 0 0 0 DWANE BROUSSARD DIRECTOR 1.0 0.0 X 0 0 0 DANA GEORGE DIRECTOR 1.0 0.0 X 0 0 0 GAY LYNN GOSE DIRECTOR 1.0 0.0 X 0 0 0 THOMAS HATFIELD DIRECTOR (EFF 9/1/18) 1.0 0.0 X 0 0 0 KAREN ICONOS DIRECTOR 1.0 0.0 X 0 0 0 LESLEY KELLER DIRECTOR 1.0 0.0 X 0 0 0 MATHEW KNOWLES DIRECTOR 1.0 0.0 X 0 0 0 JASON KOHLL DIRECTOR (EFF 9/1/18) 1.0 0.0 X 0 0 0 KATHIE MALEY DIRECTOR 1.0 0.0 X 0 0 0 REBECCA MCGARR DIRECTOR (EFF 9/1/18) 1.0 0.0 X 0 0 0 KRISTIN PALMER DIRECTOR (EFF 9/1/18) 1.0 0.0 X 0 0 0 EDWARD RAZIM DIRECTOR 1.0 0.0 X 0 0 0 SCOTT SCHWINGER DIRECTOR 1.0 0.0 X 0 0 0 TOM SELLERS DIRECTOR 1.0 0.0 X 0 0 0 JOHN SOUSA DIRECTOR (EFF 9/1/18) 1.0 0.0 X 0 0 0 CAYLIN WIEBE DIRECTOR 1.0 0.0 X 0 0 0 TERESA ANDREPONT PRESIDENT & CEO 36.0 0.0 X 350589 0 26650 MELISSA HENDERSON DIRECTOR OF FINANCE 18.0 0.0 X 48818 0 0 399407 0 26650 1 false true false 0 3221 4880960 1607870 4884181 0 369901 369901 0 0 0 0 0 13131284 13460589 -329305 -329305 -329305 0 0 0 0 0 0 0 0 0 CREDIT CARD REBATES 900099 33476 33476 33476 4958253 74072 0 4214281 4214281 0 0 384830 237629 115309 31892 0 260388 166519 40728 53141 46709 28727 13779 4203 38273 25599 5458 7216 41326 25054 10375 5897 0 0 1807 1807 0 0 53217 53217 8010 2738 3406 1866 3401 3401 24197 14163 4163 5871 0 0 35007 21355 7000 6652 5933 3559 1164 1210 0 7198 3873 1069 2256 0 63276 49988 6328 6960 129486 78987 25897 24602 0 AWARDS 4056 2474 811 771 SOFTWARE MAINTENANCE 2798 2798 ALL OTHER EXPENSES 15756 9405 3386 2965 5339949 4884351 293897 161701 286581 221561 682995 922782 215797 328686 0 0 0 0 0 0 0 0 0 0 10898 194912 3171952 628239 2598735 2543713 13792401 13415823 0 0 0 0 0 0 384079 373929 17971486 18001406 565096 518460 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3513049 82001 4078145 600461 X 4520808 6783711 2042707 2497599 7329826 8119635 13893341 17400945 17971486 18001406 X -381696 369967 51421 3467912 X X false true X true false X 4350476 4743923 4603399 4369878 4884181 22951857 0 0 4350476 4743923 4603399 4369878 4884181 22951857 2285623 20666234 334488 268075 264568 334674 369901 1571706 0 7487 31847 34711 26742 33476 134263 24657826 0.83812 0.84360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8875760 800674 348369 10024803 7313722 910305 651733 8875760 5456913 1182429 674380 7313722 4197480 889469 369964 5456913 2617917 1722148 -142585 4197480 0.00000 0.79000 0.21000 false false 630000 630000 2305311 473237 1832074 226516 144877 81639 10125 10125 0 2543713 0 DUE TO OTHER MAKE-A-WISH CHAPTERS 76777 DUE TO MAKE-A-WISH FDN OF AMERICA 5011 DEFERRED RENT 213 82001 X 6335826 369967 1024836 1394803 4941023 17230 17230 4958253 6313364 973415 973415 5339949 5339949 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. HAS $10,024,803 HELD IN ENDOWMENT FUNDS AS OF AUGUST 31, 2019. THESE FUNDS ARE TO BE HELD IN PERPETUITY, WITH THE EARNINGS USED FOR WISH-GRANTING PURPOSES. FIN 48 (ASC 740) LIABILITY FOR UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). 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. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2019. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. OTHER AMOUNTS INCLUDED ON FORM 990, PART IX, LINE 25 BUT NOT ON LINE 1 SCHEDULE D, PART XI, LINE 4B CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $17,230 true VARIOUS RECIPIENTS FOR WISHES GRANTED 525 784461 3429820 FMV DIRECT COST/WISHES DESCRIPTION OF ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS FORM 900, SCHEDULE I 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 525 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $784,461 WERE PROVIDED DIRECTLY TO APPROXIMATELY 400 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $3,429,820 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. X X X X false false false false false false false true false TERESA ANDREPONT PRESIDENT & CEO 270589 80000 0 14994 0 11656 0 377239 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FORM 990, SCHEDULE J, PART I, QUESTION 4 THE CHAPTER HAS A DEFINED CONTRIBUTION RETIREMENT PLAN. FULL-TIME EMPLOYEES ARE ELIGIBLE FOR PARTICIPATION IN THE PLAN AFTER REACHING 21 YEARS OF AGE AND UPON COMPLETION OF ONE YEAR OF SERVICE. UNDER PROVISIONS OF THE PLAN, ELIGIBLE EMPLOYEES MAY ELECT TO DEFER A PERCENTAGE OF THEIR SALARY SUBJECT TO CERTAIN IRC LIMITATIONS. THE CHAPTER MATCHES 100% OF EMPLOYEE CONTRIBUTIONS UP TO 6% OF THE EMPLOYEE'S SALARY. DURING THE CALENDAR YEAR 2019, THE CHAPTER GAVE $15,453 IN MATCHING FUNDS TO CEO & PRESIDENT TERESA ANDREPONT. NON-FIXED PAYMENTS SCHEDULE J, PART I, QUESTION 7 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAKE 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 $80,000 FOR PRESIDENT & CEO TERESA ANDREPONT DURING THE CALENDAR YEAR 2018. DIRECTOR OF FINANCE MELISSA HENDERSON'S BONUS OF $4,398 WAS DETERMINED BY TERESA ANDREPONT DURING THE CALENDAR YEAR 2018 AND WAS WITHIN THE RECOMMENDED RANGE APPROVED BY THE EXECUTIVE COMMITTEE. X 1 5314 COST/SELLING PRICE X WISH-RELATED 675 1516216 COST/SELLING PRICE X OTHER 34 86340 COST/SELLING PRICE false true true ORGANIZATION'S MISSION FORM 990, PART I, QUESTION I THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. PROCESS USED BY MANAGEMENT GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, QUESTION 11 AFTER COMPLETION OF THE FORM 990, A DRAFT FORM IN ELECTRONIC FORMAT IS PROVIDED TO THE CHAPTER'S COMPLIANCE COMMITTEE. THE COMPLIANCE COMMITTEE REVIEWS THE DRAFT, THEN THE COMMITTEE CHAIR SENDS HIS APPROVAL TO THE CHAPTER PRESIDENT & CEO AND/OR DIRECTOR OF FINANCE. AFTER RECEIVING APPROVAL, THE DIRECTOR OF FINANCE SIGNS THE FORM. THE FINAL SIGNED FORM IS SUBMITTED TO THE ENTIRE BOARD OF DIRECTORS IN ELECTRONIC FORMAT AND THEN FILED WITH THE IRS. PROCESS TO MONITOR TRANSACTION FOR CONFLICT OF INTEREST FORM 990, PART VI, QUESTION 12C ON A YEARLY BASIS, THE FOUNDATION'S EMPLOYEES AND MEMBERS OF ITS BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN THE "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT." THE STATEMENTS ARE THEN RETURNED TO THE CHAPTER'S PRESIDENT & CEO. IF A DIRECTOR HAS A CONFLICT, THEN THE DIRECTORS WILL DISCUSS WHAT, IF ANY, STEPS TO TAKE. IF THE CONFLICT RELATES TO PROPOSED SERVICES, THE DIRECTOR WILL RECUSE HIMSELF FROM THE VOTING. PROCESS FOR DETERMINING COMPENSATION FOR CEO, EXEC. DIRECTOR OR TOP MGMT FORM 990, PART VI, QUESTION 15A & B ON AN ANNUAL BASIS PRIOR TO EACH FISCAL YEAR BEGINNING, THE FOUNDATION'S EXECUTIVE COMMITTEE WILL REVIEW OUTSIDE SALARY SURVEYS FOR THOSE IN A SIMILAR POSITION TO THE FOUNDATION'S PRESIDENT & CEO. THE EXECUTIVE COMMITTEE THEN MAKES THEIR RECOMMENDATION TO THE FULL BOARD OF DIRECTORS REGARDING THE PRESIDENT & CEO'S NEW SALARY. THE DIRECTORS THEN DISCUSS THE RECOMMENDATION AND MAKE A DECISION REGARDING THE NEW SALARY. FOR SALARIES OF OTHER DIRECTORS OR KEY EMPLOYEES OF THE FOUNDATION, THE PRESIDENT & CEO MAKES SALARY RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE AVAILABILITY OF GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST & FIN STMTS FORM 990, PART VI, QUESTION 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. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF ACCRUED WISH LIABILITY $3,485,141 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -$ 17,230 ROUNDING $ 1 ----------------------------------------------------------- TOTAL $3,467,912 THROUGH THE FISCAL YEAR ENDED AUGUST 31, 2018, THE FOUNDATION ACCRUED FOR ESTIMATED COSTS OF REPORTABLE PENDING WISHES WHEN FIVE CERTAIN, MEASURABLE WISH CRITERIA WERE MET. THIS ACCRUAL DID NOT REPRESENT LEGALLY BINDING LIABILITY BUT WAS CONSIDERED A MORAL OBLIGATION TO THE CHILD BY THE FOUNDATION ARISING WHEN THE FIVE CRITERIA WERE MET. GIVEN THE CHANGES TO THE WISH GRANTING ENVIRONMENT THAT HAVE OCCURRED IN RECENT YEARS, THE FOUNDATION DETERMINED THAT THE CALCULATION WAS NO LONGER REPRESENTATIVE OF THE FUTURE OBLIGATIONS. THE FOUNDATION REMAINS COMMITTED TO ITS MISSION. AS A RESULT OF THIS CHANGE IN ACCOUNTING PRINCIPLE, NET ASSETS WITHOUT RESTRICTIONS AS OF SEPTEMBER 1, 2018 HAVE INCREASED BY $3,485,141. SEPARATE AUDITED FINANCIAL STATEMENTS FORM 990, PART XII, LINE 2B THE SEPARATE AUDITED FINANCIAL STATEMENTS FOR MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST, INC. FISCAL YEAR ENDING AUGUST 31, 2019 WAS NOT YET COMPLETE AT THE TIME THE TAX RETURN WAS PREPARED.