2018-07-10T13:20:26-05:00 2017-08-31 ERNST & YOUNG US LLP 2323 VICTORY AVENUE SUITE 2000 DALLAS TX 75219 990 2016-09-01 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 2018-07-10 true STEPHANIE F LEW P01080011 2149698000 2016 2022-09-23 18:48:47Z Teresa Andrepont 12625 Southwest Freeway Stafford TX 77477 6730243 false X www.texgulf.wish.org X 1984 TX SEE SCHEDULE O 32 32 12 400 0 4743923 4603399 0 0 279708 399783 31847 34711 5055478 5037893 4630905 4005049 0 0 718082 703125 0 0 232890 430378 419807 5779365 5127981 -723887 -90088 15919142 16825259 3275668 3198984 12643474 13626275 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. false false 4653021 3998988 0 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 428 WISHES AT AN AVERAGE WISH COST OF APPROXIMATELY $10,700 DURING THE FISCAL YEAR ENDING AUGUST 31, 2017. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. 4653021 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 true true true false false false false false false false true true false false false false false false false false true 0 0 12 true false false false false false false false false false false X 32 32 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 DAVID AINSWORTH DIRECTOR (EFF 09/16) 1.0 0.0 X 0 0 0 STEPHEN LANDRY DIRECTOR 1.0 0.0 X 0 0 0 CHARLES GIRAUD DIRECTOR (EFF 09/16) 1.0 0.0 X 0 0 0 STEPHANIE BUCHANAN CHAIRMAN 1.0 0.0 X X 0 0 0 BRUCE CULPEPPER DIRECTOR 1.0 0.0 X 0 0 0 JAKE JACQUES DIRECTOR 1.0 0.0 X 0 0 0 JASON KOHLL DIRECTOR 1.0 0.0 X 0 0 0 GREG LARSEN DIRECTOR 1.0 0.0 X 0 0 0 CHRISSY MAFRIGE DIRECTOR 1.0 0.0 X 0 0 0 VICKY NEUMEYER DIRECTOR 1.0 0.0 X 0 0 0 STEPHEN PARKER DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM REILY DIRECTOR 1.0 0.0 X 0 0 0 JEFF REIMERT DIRECTOR 1.0 0.0 X 0 0 0 RICK STEIN TREASURER 1.0 0.0 X X 0 0 0 AARON THIELHORN SECRETARY 1.0 0.0 X X 0 0 0 ANDY VERES DIRECTOR 1.0 0.0 X 0 0 0 BILL WINDHAM DIRECTOR (EFF 09/16) 1.0 0.0 X 0 0 0 JACQUELYN WOLF VICE CHAIRMAN 1.0 0.0 X X 0 0 0 MATTHEW ACOCK CHAIRMAN ELECT 1.0 0.0 X X 0 0 0 EBONY BEAUDOIN DIRECTOR 1.0 0.0 X 0 0 0 BEN BROUSSARD DIRECTOR 1.0 0.0 X 0 0 0 DWANE BROUSSARD DIRECTOR 1.0 0.0 X 0 0 0 JOHN CROLEY DIRECTOR 1.0 0.0 X 0 0 0 KEN DUNN DIRECTOR 1.0 0.0 X 0 0 0 JOHN DUVIEILH DIRECTOR (EFF 09/16) 1.0 0.0 X 0 0 0 WALTER FITZGERALD DIRECTOR 1.0 0.0 X 0 0 0 CHUCK GLENEWINKEL DIRECTOR (TERM 06/17) 1.0 0.0 X 0 0 0 LESLEY KELLER DIRECTOR 1.0 0.0 X 0 0 0 RICK KOLENCIK DIRECTOR 1.0 0.0 X 0 0 0 JULIE LUECHT DIRECTOR (EFF 09/16) 1.0 0.0 X 0 0 0 JAY MILLER DIRECTOR (EFF 09/16) 1.0 0.0 X 0 0 0 JASON SAUER DIRECTOR 1.0 0.0 X 0 0 0 SCOTT SCHWINGER DIRECTOR 1.0 0.0 X 0 0 0 TERESA ANDREPONT PRESIDENT & CEO 36.0 0.0 X 325653 0 28174 MELISSA HENDERSON DIRECTOR OF FINANCE 18.0 0.0 X 45710 0 0 371363 0 28174 1 false true false 0 13795 4589604 1292074 4603399 0 264568 264568 0 0 0 0 0 1827565 1692350 135215 135215 135215 0 0 0 0 0 0 0 0 0 CREDIT CARD REBATES 900099 34711 34711 34711 5037893 434494 450000 450000 3555049 3555049 0 0 347147 213373 80192 53582 0 242861 162197 19080 61584 39317 26612 5422 7283 35299 30542 1980 2777 38501 23877 6890 7734 0 400 400 0 0 0 62403 62403 5188 2081 2408 699 33035 33035 26301 16525 3550 6226 20000 12400 2800 4800 0 31792 19710 4451 7631 4588 2595 583 1410 0 7490 4673 1041 1776 0 61098 48267 6721 6110 115180 71412 16125 27643 0 AWARDS 10564 4639 1047 4878 SOFTWARE MAINTENANCE 4283 2655 600 1028 ALL OTHER EXPENSES 37485 6414 26377 4694 5127981 4653021 242070 232890 283554 70848 764253 666243 83230 270857 0 0 0 0 0 0 0 0 0 0 13405 11600 3095287 377119 2792318 2718168 11576176 12712432 0 0 0 0 0 0 406206 375111 15919142 16825259 480342 429126 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2795326 2769858 3275668 3198984 X 6847931 5763506 580832 1455903 5214711 6406866 12643474 13626275 15919142 16825259 X -90088 1023481 49408 X false true X true false X 4412229 5099836 4350476 4743923 4603399 23209863 0 0 4412229 5099836 4350476 4743923 4603399 23209863 4390598 18819265 396876 367999 334488 268075 264568 1632006 0 7487 31847 34711 74045 24915914 0.75531 0.76800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5456913 1182429 674380 7313722 4197480 889469 369964 5456913 2617917 1722148 -142585 4197480 934925 1474802 208190 2617917 208072 722133 4720 934925 0.85000 0.15000 false false 630000 630000 2288011 283509 2004502 167151 83485 83666 10125 10125 0 2718168 0 ACCRUED PENDING WISH COSTS-CASH 1567046 ACCRUED PENDING WISH COSTS-IN KIND 1152853 DUE TO OTHER MAKE-A-WISH CHAPTERS 49749 DUE TO MAKE-A-WISH FDN OF AMERICA 210 2769858 X 7157993 1023481 1159022 2182503 4975490 62403 62403 5037893 6175192 1121494 1121494 5053698 62403 11880 74283 5127981 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 $7,313,722 HELD IN ENDOWMENT FUNDS AS OF AUGUST 31, 2017. $6,199,053 ARE TO BE HELD IN PERPETUITY, WITH THE ACCUMULATED EARNINGS OF $1,114,669 TO BE USED FOR DONOR-DIRECTED 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, 2017. 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 XII, LINE 4B CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $11,880 true MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24th St STE 400 PHOENIX AZ 85016 860481941 501(c)(3) 450000 N/A N/A WISH ASSISTANCE 1 VARIOUS RECIPIENTS FOR WISHES GRANTED 428 638921 2916128 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 SR DIRECTOR OF PROGRAM SERVICES AND APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION IS RETAINED BY THE ORGANIZATION. OF THE TOTAL 428 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $638,921 WERE PROVIDED DIRECTLY TO APPROXIMATELY 350 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $2,916,128 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. DURING FISCAL YEAR 2017, THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA CHAPTER WAS FORTUNATE ENOUGH TO BE ABLE TO CONTRIBUTE $450,000 TO THE WISH FULFILLMENT FUND OF THE MAKE-A-WISH FOUNDATION OF AMERICA. THESE FUNDS ARE USED TO HELP GRANT WISHES IN CHAPTERS WITH LIMITED FUNDS. THE INTENDED USE OF THE FUNDS IS NOT DIRECTLY MONITORED AS THE RECIPIENT CHAPTERS ARE INDEPENDENT ORGANIZATIONS WITH THE SAME MISSION OF CREATING LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. X X X X false true false false false false false false false TERESA ANDREPONT PRESIDENT & CEO 235480 0 69945 0 20228 0 14129 0 14045 0 353827 0 24000 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 2017, THE CHAPTER GAVE $14,129 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 $69,945 FOR PRESIDENT & CEO TERESA ANDREPONT DURING THE CALENDAR YEAR 2016. DIRECTOR OF FINANCE MELISSA HENDERSON'S BONUS OF $4,106 WAS DETERMINED BY TERESA ANDREPONT DURING THE CALENDAR YEAR 2016 AND WAS WITHIN THE RECOMMENDED RANGE APPROVED BY THE EXECUTIVE COMMITTEE. RANGE APPROVED BY THE EXECUTIVE COMMITTEE. UNITED AIRLINES BRD MEMBER 348000 SEE SCHEDULE L, PART V false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV DURING FISCAL YEAR 2017, STEPHANIE BUCHANAN WAS BOTH AN OFFICER OF UNITED AIRLINES AND ON THE BOARD OF DIRECTORS OF THE FOUNDATION. THE CHAPTER PURCHASED AIRFARE ON BEHALF OF WISH FAMILIES IN THE AMOUNT OF $348,000. X TICKETS/FOOD/MISC GIFTS 191 987926 COST/SELLING PRICE X AIRLINE TICKETS/MILES 25 67734 COST/SELLING PRICE X EVENT/ATTRACTION TICKETS 200 69204 COST/SELLING PRICE X OTHER WISH-RELATED GIFTS 166 83357 COST/SELLING PRICE X VARIOUS OPERATING GIFTS 58 83852 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 SPLIT INTEREST AGREEMENTS $11,880 GTKW IN-KIND CONTRIBUTION $37,528 ------------------------------------------------------ TOTAL $49,408