2016-07-14T09:14:33-05:00 2015-08-31 ERNST & YOUNG US LLP 2323 VICTORY AVENUE SUITE 2000 DALLAS TX 75219 990 2014-09-01 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 2814919474 2016-07-14 true Stephanie F Lew P01080011 2149698000 2014 2016-09-27 15:27:22Z Teresa Andrepont 12625 Southwest freeway stafford TX 77477 5836890 false X www.texgulf.wish.org X 1984 TX SEE SCHEDULE O 36 36 10 310 0 5099836 4350476 0 0 1272451 969822 0 7487 6372287 5327785 3977747 4005567 0 0 692929 720687 0 0 282317 286514 463092 4957190 5189346 1415097 138439 15374054 15250307 1982904 2536831 13391150 12713476 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. false false 4598838 4005567 0 MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. THE FOUNDATION GRANTED 446 WISHES AT AN AVERAGE WISH COST OF APPROXIMATELY $9,400 DURING THE FISCAL YEAR ENDING AUGUST 31, 2015. FOR MORE INFORMATION PLEASE VISIT OUR WEBSITE AT WWW.TEXGULF.WISH.ORG. 4598838 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 10 true false false false false false false false false false false X 36 36 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 CHAIRMAN 1.0 0.0 X X 0 0 0 CHARLES GIRAUD SECRETARY 1.0 0.0 X X 0 0 0 DAN BELLOW DIRECTOR 1.0 0.0 X 0 0 0 STEPHANIE BUCHANAN VICE CHAIRMAN 1.0 0.0 X X 0 0 0 SUSAN COX DIRECTOR 1.0 0.0 X 0 0 0 BRUCE CULPEPPER DIRECTOR 1.0 0.0 X 0 0 0 JOHN ESSLINGER DIRECTOR (TERM 8/15) 1.0 0.0 X 0 0 0 LEVI GOODE DIRECTOR 1.0 0.0 X 0 0 0 LAUREN HEBERT DIRECTOR (TERM 8/15) 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 STEPHEN PARKER DIRECTOR 1.0 0.0 X 0 0 0 JEFF REIMBERT DIRECTOR 1.0 0.0 X 0 0 0 LAURIE SCHAUB DIRECTOR 1.0 0.0 X 0 0 0 KEN SIMON DIRECTOR 1.0 0.0 X 0 0 0 RICK STEIN DIRECTOR 1.0 0.0 X 0 0 0 AARON THIELHORN DIRECTOR 1.0 0.0 X 0 0 0 ANDREW VERES DIRECTOR 1.0 0.0 X 0 0 0 BILL WINDHAM DIRECTOR 1.0 0.0 X 0 0 0 SCOTT SCHWINGER CHAIRMAN ELECT 1.0 0.0 X X 0 0 0 RICK KOLENCIK TREASURER 1.0 0.0 X X 0 0 0 MATTHEW ACOCK 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 CAROLYN COLIAS 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 ANTHONY NEVOTTI DIRECTOR (TERM 8/15) 1.0 0.0 X 0 0 0 BO REILY DIRECTOR 1.0 0.0 X 0 0 0 MARK SHULTS DIRECTOR 1.0 0.0 X 0 0 0 JOHN SOUSA DIRECTOR 1.0 0.0 X 0 0 0 JACKIE WOLF DIRECTOR 1.0 0.0 X 0 0 0 WALTER FITZGERALD DIRECTOR 1.0 0.0 X 0 0 0 BONNIE HELLUMS DIRECTOR 1.0 0.0 X 0 0 0 CHRIS JONES DIRECTOR 1.0 0.0 X 0 0 0 Matt Brand director 1.0 0.0 X 0 0 0 RON BURNISKE Director 1.0 0.0 X 0 0 0 JAKE JACQUES DIRECTOR 1.0 0.0 X 0 0 0 TERESA ANDREPONT PRESIDENT & CEO 40.0 0.0 X 282917 0 12876 MELISSA HENDERSON DIRECTOR OF FINANCE 20.0 0.0 X 42262 0 0 CATHY ANDERSON VP OF PROGRAM SERVICES 40.0 0.0 X 77037 0 3711 402216 0 16587 1 false true false 0 41992 4308484 941357 4350476 0 334488 334488 0 0 0 0 0 376439 768000 262024 247081 114415 520919 635334 635334 0 0 0 CREDIT CARD REBATES 900099 7487 7487 7487 5327785 977309 350000 350000 3655567 3655567 0 0 345338 119642 155592 70104 0 273833 190992 17615 65226 47763 20642 16864 10257 17281 10428 2413 4440 36472 19637 9098 7737 0 0 0 0 0 50415 50415 10558 3652 5439 1467 38633 38633 34776 20719 4872 9185 4281 2483 728 1070 0 36510 21175 6207 9128 4619 2557 749 1313 0 5501 3191 935 1375 0 112493 88870 11249 12374 110751 64235 18828 27688 0 REPAIRS AND MAINTENANCE 11513 6678 1957 2878 AWARDS 41388 18970 5560 16858 EDUCATION 2409 1433 395 581 OTHER EXPENSES -755 -2032 2004 -727 5189346 4598838 308191 282317 2645 164374 246013 1512220 127818 58785 0 0 0 0 0 0 0 0 0 0 14235 14182 3051585 155208 3187716 2896377 11394993 10208268 0 0 0 0 0 0 400634 396101 15374054 15250307 333493 293759 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1649411 2243072 1982904 2536831 X 10365262 8209406 401923 180993 2623965 4323077 13391150 12713476 15374054 15250307 X 138439 -787695 -28418 X false true X true false X 3393795 4220622 4412229 5099836 4350476 21476958 0 0 3393795 4220622 4412229 5099836 4350476 21476958 5168962 16307996 334132 345624 396876 367999 334488 1779119 0 0 23256077 0.70124 0.77662 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2617917 1722148 -142585 4197480 934925 1474802 208190 2617917 208072 722133 4720 934925 208072 208072 208072 208072 0.98320 0.01680 false false 630000 630000 2288011 94068 2193943 121451 51015 70436 12123 10125 1998 2896377 0 ACCRUED PENDING WISH COSTS 2189311 DUE TO OTHER MAKE-A-WISH CHAPTERS 53761 2243072 X 5538850 -787695 1081523 -32348 261480 5277370 50415 50415 5327785 6216524 1077593 1077593 5138931 50415 50415 5189346 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 $4,197,480 HELD IN ENDOWMENT FUNDS AS OF AUGUST 31, 2015. THESE FUNDS ARE TO BE HELD IN PERPETUITY, WITH THE EARNINGS USED FOR WISH-GRANTING PURPOSES. FIN 48 (ASC 740) LIABILITY FOR UNCERTAIN TAX POSITION 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 POSITION EXISTS FOR THE FOUNDATION AT AUGUST 31, 2015. THE FOUNDATION'S 2011 THROUGH 2014 TAX YEARS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. OTHER AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 SCHEDULE D, PART XI, LINE 2D CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS ($32,348) true MAKE-A-WISH FOUNDATION OF AMERICA 4742 N 24th St STE 400 PHOENIX AZ 85016 860481941 501(c)(3) 350000 N/A N/A WISH ASSISTANCE 1 VARIOUS RECIPIENTS FOR WISHES GRANTED 446 603151 3052416 FMV DIRECT COST/WISHES DESCRIPTION OF ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS Form 990, 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 VICE PRESIDENT OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT & CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION IS RETAINED BY THE ORGANIZATION. OF THE TOTAL 446 WISHES GRANTED DURING THE FISCAL YEAR, TRAVEL STIPENDS OF $603,151 WERE PROVIDED DIRECTLY TO APPROXIMATELY 350 WISH BENEFICIARIES. THE ADDITIONAL CASH GRANTS OF $3,052,416 WERE PAID DIRECTLY TO VENDORS BY THE CHAPTER FOR THE BENEFICIARIES' WISHES. DURING FISCAL YEAR 2015, THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA CHAPTER WAS FORTUNATE ENOUGH TO BE ABLE TO CONTRIBUTE $350,000 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 GRANTING WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. X X X X false true false false false false false false false TERESA ANDREPONT PRESIDENT & CEO 203639 0 51726 0 27552 0 12876 0 0 0 295793 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 50% OF EMPLOYEE CONTRIBUTIONS UP TO 6% OF THE EMPLOYEE'S SALARY. DURING THE CALENDAR YEAR 2014, THE CHAPTER GAVE $12,876 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 $51,726 FOR PRESIDENT & CEO TERESA ANDREPONT DURING THE CALENDAR YEAR 2014. VP OF PROGRAMS CATHY ANDERSON'S BONUS OF $6,466 AND DIRECTOR OF FINANCE MELISSA HENDERSON'S BONUS OF $3,796 WERE DETERMINED BY TERESA ANDREPONT DURING THE CALENDAR YEAR 2014 AND WERE WITHIN THE RECOMMENDED RANGE APPROVED BY THE EXECUTIVE COMMITTEE. STEPHANIE BUCHANAN COMMON BOARD MEMBER 181840 SEE SCHEDULE L, PART V false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS Form 990, Schedule L, Part IV DURING FISCAL YEAR 2015, STEPHANIE BUCHANAN WAS BOTH AN OFFICER OF UNITED AIRLINES AND ON THE BOARD OF DIRECTORS OF THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. THE FOUNDATION PURCHASED AIRFARE ON BEHALF OF WISH FAMILIES IN THE AMOUNT OF $181,840 DURING THE FISCAL YEAR. X TICKETS/FOOD/MISC GIFTS 200 714152 COST/SELLING PRICE X EVENT/ATTRACTION TICKETS 214 90203 COST/SELLING PRICE X OTHER WISH-RELATED GIFTS 180 91856 COST/SELLING PRICE X VARIOUS OPERATING DONATIONS 30 45146 COST/SELLING PRICE false true true Schedule M, Part I, Line 32A During the year ended August 31, 2015, The Foundation received a donation of a collectible car. The Foundation Used Mecum Auctions to sell the car. ORGANIZATION'S MISSION Form 990, Part I, Question 1 THE MAKE-A-WISH FOUNDATION OF THE TEXAS GULF COAST AND LOUISIANA, INC. GRANTS THE WISHES OF CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS TO ENRICH THE HUMAN EXPERIENCE WITH HOPE, STRENGTH, AND JOY. 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. 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 COMPENSATION COMMITTEE WILL REVIEW OUTSIDE SALARY SURVEYS FOR THOSE IN A SIMILAR POSITION TO THE FOUNDATION'S PRESIDENT & CEO. THE COMPENSATION 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 BOARD THROUGH THE BUDGET PROCESS. 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 ($32,348) DONATED PPE $ 3,930 ------------------------------------------------------ TOTAL ($28,418)