2018-06-12T06:19:39-05:00 2017-08-31 591818353 KAUFMAN ROSSIN & CO PA 2699 S BAYSHORE DRIVE MIAMI FL 33133 990 2016-09-01 592620322 MAKE-A-WISH FOUNDATION OF SOUTHERN FLORIDA INC MAKE 9549679474 4491 S STATE ROAD 7 NO 201 FORT LAUDERDALE FL 33314 NORMAN WEDDERBURN PRESIDENT/CEO 9549649474 2018-06-05 1 STEVEN M DEMAR CPA P00080750 3058585600 2018-06-05 2016 2022-09-23 18:48:47Z NORMAN WEDDERBURN 4491 S STATE ROAD 7 NO 201 FORT LAUDERDALE FL 33314 18594564 0 X WWW.SFLAWISH.ORG X 1985 FL TO GRANT THE SPECIAL WISHES OF CHILDREN WHO HAVE A LIFE THREATENING MEDICAL CONDITION. 30 30 34 681 4572 3215 17252021 15401553 0 0 164824 124007 -1441159 -1387824 15975686 14137736 4729547 4419252 0 0 2480170 2437866 331674 213734 1852340 1208694 1263117 8750085 8333969 7225601 5803767 16210162 22752931 3269709 3416620 12940453 19336311 THE ORGANIZATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 0 0 6045458 4419252 THE ORGANIZATION GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. THE ORGANIZATION DIRECTLY GRANTED 440 WISHES DURING THE YEAR ENDED AUGUST 31, 2017. IN ADDITION, A GRANT WAS MADE TO ANOTHER MAKE-A-WISH ORGANIZATION CHAPTER WHICH ALLOWED THEM TO GRANT 27 WISHES. 6045458 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 34 1 1 1 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 FL X X BETH JACKSON 9549679474 4491 S STATE ROAD 7 NO 201 FORT LAUDERDALE FL 33314 SHAREEF MALNIK BOARD CHAIR 3.00 X X 0 0 0 BOB PRESS CHAIR-ELECT 3.00 X X 0 0 0 GREG BATY CHAIR-ELECT DESIGNATE 3.00 X X 0 0 0 JODI SIRAVO TREASURER 3.00 X X 0 0 0 TAYLOR GANG IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 MICHAEL APPLETON DIRECTOR 3.00 X 0 0 0 JENNIFER BARNES DIRECTOR 3.00 X 0 0 0 SHEILA CESARANO DIRECTOR 3.00 X 0 0 0 DENNIS CROWLEY DIRECTOR 3.00 X 0 0 0 ARTHUR L DISKIN DIRECTOR 3.00 X 0 0 0 AMY FEDERMAN DIRECTOR 3.00 X 0 0 0 MAYTE FERNANDEZ DIRECTOR 3.00 X 0 0 0 RICARDO J FERNANDEZ DIRECTOR 3.00 X 0 0 0 EUGENE FRENKEL DIRECTOR 3.00 X 0 0 0 TODD MICHAEL GLASER DIRECTOR 3.00 X 0 0 0 DANIELLE GONZALEZ DIRECTOR 3.00 X 0 0 0 SHERRI GUTIERREZ DIRECTOR 3.00 X 0 0 0 L SCOTT HELMS DIRECTOR 3.00 X 0 0 0 JILL JOHNS DIRECTOR 3.00 X 0 0 0 TERRY JOVE DIRECTOR 3.00 X 0 0 0 AMEEN KILLIDAR DIRECTOR 3.00 X 0 0 0 TODD LINDEN DIRECTOR 3.00 X 0 0 0 DREW MANDALA DIRECTOR 3.00 X 0 0 0 SANDY MEDEL DIRECTOR 3.00 X 0 0 0 JOE PEREZ DIRECTOR 3.00 X 0 0 0 RON PHILLIPS DIRECTOR 3.00 X 0 0 0 GREG SALSBURG DIRECTOR 3.00 X 0 0 0 DYLAN SANDERS DIRECTOR 3.00 X 0 0 0 ANGIE VALDES DIRECTOR 3.00 X 0 0 0 RICHARD WEISSMAN DIRECTOR 3.00 X 0 0 0 NORMAN WEDDERBURN PRESIDENT/CEO 50.00 X 308941 0 21636 RICHARD KELLY EXECUTIVE VICE PRESIDENT 50.00 X 128944 0 11602 WANDA LEITZ TROUBA VP OF MISSION RESOURCES 50.00 X 117437 0 10713 555322 0 43951 3 0 1 0 COMMUNITY COUNSELING SERVICES CO 100 E PRATT STREET SUITE 2118 BALTIMORE MD 21202 FUNDRAISING COUNSELING 213734 1 4409095 10992458 1200923 15401553 128820 128820 2190477 2195290 -4813 -4813 -4813 820085 4409095 2261538 -1441453 -1441453 WISH ASSIST FEES 900099 43022 43022 MISCELLANEOUS INCOME 900099 6035 6035 PARTNERSHIP INCOME 900099 4572 4572 53629 14137736 43022 4572 -1311411 X 100000 100000 4319252 4319252 330220 129572 65257 135391 1751756 725818 200495 825443 45524 20923 6777 17824 168902 76457 14374 78071 141464 57848 17366 66250 5551 4385 555 611 213734 213734 41281 41281 108343 24872 261 83210 40927 16155 3010 21762 130139 47083 5469 77587 346773 160841 31395 154537 35573 8448 708 26417 131887 44725 924 86238 18694 8458 2242 7994 5835 2684 525 2626 UNRELATED BUS. INC. TAX 800 800 NATIONAL DUES 322252 254579 35448 32225 MISCELLANEOUS 44644 13573 9156 21915 VOLUNTEER TRAINING 26798 26573 225 3620 3212 128 280 8333969 6045458 436171 1852340 1794384 1482817 7234283 11804926 320601 531654 229261 213834 27603 15427 6357752 7464217 475539 1453890 16210162 22752931 559262 420039 315875 475204 2394572 2521377 3269709 3416620 X 4644625 5103041 6750787 11683297 1545041 2549973 12940453 19336311 16210162 22752931 5803767 592091 0 X X 0 1 X 1 0 X 8087656 7685748 9666990 11780243 15401553 52622190 8087656 7685748 9666990 11780243 15401553 52622190 227845 52394345 97692 128500 138119 149995 128820 643126 24564 41777 39908 45037 53629 204915 53470231 0.97990 0.96180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1814298 716732 161441 131223 2561248 1319820 480874 74482 60878 1814298 1182937 175500 -18617 20000 1319820 1005410 115550 145767 83790 1182937 883583 103500 76252 57925 1005410 0 0 229261 213834 15427 15427 DUE FROM RELATED ENTITIES 203642 RESTRICTED CASH 1117470 CONSTRUCTION IN PROGRESS 100000 OTHER ASSETS 32778 1453890 ACCRUED PENDING WISH COSTS 2427348 DUE TO AFFILIATED CHAPTERS 38493 DEFERRED RENT 55536 2521377 X 14693388 592091 4842 596933 14096455 41281 41281 14137736 8297530 4842 4842 8292688 41281 41281 8333969 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AS OF AUGUST 31, 2017 AND 2016. THE FOUNDATION FILES INCOME TAX IN THE U.S. FEDERAL JURISDICTION AND STATE OF FLORIDA JURISDICTION. X X X X X 1 COMMUNITY COUNSELING SERVICES CO 100 E PRATT STREET SUITE 2118 BALTIMORE MD 21202 FUNDRAISING COUNSELING, SEE PART IV 0 0 0 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY HOTEL BALL 3685951 3095214 590737 980 100000 548173 1172484 WISHMAKER BALL 325050 260742 64308 0 98456 5600 52927 8 1218179 1053139 165040 25686 79923 10320 166989 5229180 4409095 820085 26666 278379 564093 1392400 2261538 -1441453 1 MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24TH STREET SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 100000 GRANT TO THE NATIONAL ORGANIZATION WHICH SENDS TO OTHER CHAPTERS TO USE IN GRANTING WISHES. GRANTING OF WISHES 440 4319252 COST COST OF WISHES PAID DIRECTLY BY THE ORGANIZATION. SEE EXPLANATION IN PART IV BELOW. PART I, LINE 2: WISHES ARE GRANTED TO INDIVIDUALS WHO MEET A SPECIFIC CRITERIA OF LIFE THREATENING ILLNESS. ALL EXPENSES ARE PAID DIRECTLY BY THE ORGANIZATION ON BEHALF OF THE INDIVIDUAL WITH THE EXCEPTION OF TRAVEL STIPENDS AS DETERMINED BY A STANDARIZED WISH BUDGET. SCHEDULE I, PART 1, LINE 2 MAKE-A-WISH FOUNDATION OF SOUTHERN FLORIDA, INC. 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 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 ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. 1 X X X X 0 0 0 0 0 0 0 0 0 NORMAN WEDDERBURN PRESIDENT/CEO 248441 0 60500 0 0 0 9269 0 12367 0 330577 0 0 0 X SEE SCH. O 1177 1192298 FAIR MARKET VALUE X SEE SCH. O 24 8625 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PREPARED OR REVIEWED BY A LICENSED CERTIFIED PUBLIC ACCOUNTANT OR ACCOUNTING FIRM WITH NONPROFIT EXPERIENCE. A DRAFT IS THEN PROVIDED TO THE ORGANIZATION AND REVIEWED FOR ACCURACY AND APPROVED BY THE CHAPTERS EXECUTIVE COMMITTEE, FINANCE COMMITTEE, AUDIT COMMITTEE AND/OR BOARD OF DIRECTORS BEFORE SUCH DOCUMENTS ARE FILED WITH THE APPROPRIATE GOVERNMENTAL AGENCIES, DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING; AND POSTED ON THEIR WEB SITE OR OTHERWISE MADE AVAILABLE FOR PUBLIC INSPECTION IN ACCORDANCE WITH IRS REGULATIONS. THE MINUTES OF ANY COMMITTEE AND/OR BOARD MEETINGS SHALL REFLECT THE FACT THAT THE REQUIRED REVIEW/APPROVAL/DISTRIBUTION PROCESS TOOK PLACE. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST AND ETHICS STATEMENT IS PROVIDED BY THE NATIONAL OFFICE FOR EACH EMPLOYEE, BOARD MEMBER, AND VOLUNTEER WHO HAS DIRECT CONTACT WITH CHILDREN, ACCESS TO CONFIDENTIAL INFORMATION, OR ACCESS TO CHAPTER FUNDS. AN "ANNUAL CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT" (THE "COI STATEMENT") MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. EFFECTIVE JULY 2009, THE COI STATEMENT WAS EXPANDED TO INCLUDE AN ADDENDUM IN WHICH OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FAMILY AND/OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OFFICERS, DIRECTORS OR KEY EMPLOYEES OF THE ORGANIZATION. IF ANY COVERERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE COVERERED 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. FORM 990, PART VI, SECTION B, LINE 15 PURSUANT TO THE POLICY OF THE NATIONAL OFFICE, THE ORGANIZATION ENSURES THAT: (1) THAT THE COMPENSATION OF THEIR CHIEF EXECUTIVE, OTHER OFFICERS AND "KEY EMPLOYEES" (AS DEFINED BY THE IRS) IS APPROVED BY THE CHAPTER'S BOARD OF DIRECTORS, OR A BOARD-APPOINTED COMMITTEE, WITHOUT THE INVOLVEMENT OF ANY INDIVIDUAL WITH A CONFLICT OF INTEREST; (2) THAT THE BOARD OR COMMITTEE OBTAINS AND RELIES ON APPROPRIATE COMPARABILITY DATA BEFORE MAKING ITS DECISION; AND (3) THAT THE BASIS FOR THE DECISION APPROVING THE COMPENSATION ARRANGEMENT IS ADEQUATELY DOCUMENTED AT THE TIME IT IS MADE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART IX, LINE 24E OTHER DUES: PROGRAM SERVICE EXPENSES 3,212. MANAGEMENT AND GENERAL EXPENSES 128. FUNDRAISING EXPENSES 2,915. TOTAL EXPENSES 6,255. BAD DEBT EXPENSE/(RECOVERY): PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -2,635. TOTAL EXPENSES -2,635. FORM 990, PART XII, LINE 2C: THE OVERSIGHT OF THE AUDIT PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FORM 990, SCHEDULE M, PART I, LINE 25: THE ORGANIZATION RECEIVES MANY NON-CASH DONATIONS WHICH ARE USED IN GRANTING WISHES TO CHILDREN. THE NON-CASH ITEMS MAY BE GIVEN DIRECTLY TO CHILDREN TO FULFILL THEIR WISHES OR MAY BE USED IN OTHER WAYS TO AID IN GRANTING THE WISHES. FORM 990, SCHEDULE M, PART I, LINE 26: THE ORGANIZATION RECEIVED MULTIPLE IN-KIND GOODS OR SERVICES INCLUDING TICKETS TO EVENTS, GIFT CERTIFICATES TO RESTAURANTS, ETC. THESE WERE USED AS AUCTION ITEMS OR OTHER FUNDRAISING USES.