2024-07-11T06:45:53-05:00 2023-08-31 591818353 KAUFMAN ROSSIN & COPA 3310 MARY STREET SUITE 501 MIAMI FL 33133 990 2022-09-01 592620322 MAKE-A-WISH FOUNDATION OF SOUTHERN FLORIDA INC MAKE 3053948474 343 NW 6TH STREET MIAMI FL 33136 NORMAN WEDDERBURN PRESIDENT/CEO 9549649474 2024-07-09 1 NORMAN WEDDERBURN 999009999 1 STEVEN M DEMAR CPA P00080750 3058585600 2024-07-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X NORMAN WEDDERBURN 343 NW 6TH STREET MIAMI FL 33136 29843326 0 X WWW.SFLA.WISH.ORG X 1985 FL TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 32 31 54 459 0 0 19538163 21578897 0 0 2524015 823644 -1721825 -2143734 20340353 20258807 3534451 6435453 0 0 3550688 3969492 0 0 2618483 2630044 3042922 9715183 13447867 10625170 6810940 55638662 68027737 2258749 7184075 53379913 60843662 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 9470502 6435453 TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE ORGANIZATION DIRECTLY GRANTED 495 WISHES DURING THE YEAR ENDED AUGUST 31, 2023. 9470502 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 54 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 31 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 FL X X MARLA SELVA 3053948474 343 NW 6TH STREET MIAMI FL 33136 NORMAN WEDDERBURN PRESIDENT/CEO 50.00 X X 465515 0 37813 RICHARD WEISSMAN BOARD CHAIR 3.00 X X 0 0 0 JENNIFER BARNES DIRECTOR 3.00 X 0 0 0 GAL BENSAADON DIRECTOR 3.00 X 0 0 0 TATIANA CANCRO DIRECTOR 3.00 X 0 0 0 DENNIS CROWLEY DIRECTOR 3.00 X 0 0 0 MARKO DIMITRIJEVIC DIRECTOR 3.00 X 0 0 0 ARTHUR L DISKIN DIRECTOR 3.00 X 0 0 0 BRIAN EXELBERT DIRECTOR 3.00 X 0 0 0 MARCUS FERNANDEZ DIRECTOR 3.00 X 0 0 0 MAYTE FERNANDEZ DIRECTOR 3.00 X 0 0 0 KAREN FORD DIRECTOR 3.00 X 0 0 0 EUGENE FRENKEL DIRECTOR 3.00 X 0 0 0 TAYLOR GANG DIRECTOR 3.00 X 0 0 0 TODD MICHAEL GLASER DIRECTOR 3.00 X 0 0 0 DANIELLE GONZALEZ-RUBENSTEIN 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 KRISTIN JOHNSON DIRECTOR 3.00 X 0 0 0 TERRY JOVE DIRECTOR 3.00 X 0 0 0 LANI KANE-HANAN DIRECTOR 3.00 X 0 0 0 BRUCE KAYE DIRECTOR 3.00 X 0 0 0 SHAREEF MALNIK DIRECTOR 3.00 X 0 0 0 DREW MANDALA DIRECTOR 3.00 X 0 0 0 JOE PEREZ DIRECTOR 3.00 X 0 0 0 BARRY SKOLNICK DIRECTOR 3.00 X 0 0 0 CAITLIN STELLA DIRECTOR 3.00 X 0 0 0 LAURA ZEBERSKY DIRECTOR 3.00 X 0 0 0 SEAN TOLKIN DIRECTOR 3.00 X 0 0 0 LIANNE CARUSO DIRECTOR 3.00 X 0 0 0 JUSTIN CLINGER DIRECTOR 3.00 X 0 0 0 CJ MINTRONE DIRECTOR 3.00 X 0 0 0 RICHARD KELLY CHIEF OPERATING OFFICER 50.00 X 189271 0 12504 KAREN MULLINS VP OF MISSION DELIVERY 50.00 X 134761 0 18856 BICHLY LUDWIG DIRECTOR OF PHILANTHROPY 50.00 X 108695 0 5485 LISA ANDREWS REGIONAL DIRECTOR 50.00 X 102987 0 5173 1001229 0 79831 5 0 1 0 0 9950054 11628843 3596926 21578897 784815 784815 5870760 5831931 38829 38829 38829 1536804 9950054 3752588 -2215784 -2215784 WISH ASSIST FEES 900099 72050 72050 72050 20258807 38829 0 -1358919 100000 100000 6335453 6335453 517765 67775 180774 269216 2898031 1236367 568408 1093256 82941 37516 15249 30176 237019 94928 43559 98532 233736 89754 47710 96272 3201 3201 4322 50 4221 51 104867 104867 343048 68273 5811 268964 41778 15956 5693 20129 208534 98700 16419 93415 349932 125686 58007 166239 93917 30223 12511 51183 185679 31750 12663 141266 22307 8960 3702 9645 5835 2392 992 2451 NATIONAL DUES 1545875 1113030 231881 200964 MISCELLANEOUS 123761 8894 48193 66674 OTHER DUES 15991 4795 1146 10050 BAD DEBT EXPENSE -6125 0 -6125 0 13447867 9470502 1358882 2618483 13756448 9555385 6852948 5855252 315707 544523 4731800 280865 4457000 4450935 16443251 22592761 13813308 25028881 55638662 68027737 1627805 2747226 485414 75000 145530 4361849 2258749 7184075 X 32543170 37083697 20836743 23759965 53379913 60843662 55638662 68027737 6810940 652809 0 X X 0 1 X 1 0 X 14781787 15650245 16783540 19538163 21578286 88332021 14781787 15650245 16783540 19538163 21578286 88332021 6568812 81763209 256414 251364 246552 748374 784815 2287519 77245 26675 12900 77941 72050 266811 90886351 0.89960 0.90830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4773182 175000 136616 141006 4943792 4585137 288289 262938 363182 4773182 4296466 196228 778475 686032 4585137 3863689 409711 330043 306977 4296466 3734739 734616 110049 715715 3863689 0.17886 0.82113 0.00000 0 0 4407194 4407194 324606 280865 43741 4450935 DUE FROM RELATED ENTITIES 1295655 RESTRICTED CASH 638479 CONSTRUCTION IN PROGRESS 21996382 OTHER ASSETS 69520 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 715466 RIGHT-OF-USE ASSETS - OPERATING 313379 25028881 DUE TO AFFILIATED CHAPTERS 250725 NOTE PAYABLE 3805284 LEASE LIABILITY - OPERATING 305840 4361849 X 20981749 652809 175000 827809 20153940 104867 104867 20258807 13518000 175000 175000 13343000 104867 104867 13447867 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, 2023 AND 2022. THE FOUNDATION FILES INCOME TAX IN THE U.S. FEDERAL JURISDICTION AND STATE OF FLORIDA JURISDICTION. HOTEL BALL 5609873 4832994 776879 0 0 638276 100050 525614 789946 WISHMAKER BALLS (TWO) 2328132 1980286 347846 0 0 233393 136561 149430 195838 15 3548853 3136774 412079 0 0 276538 50486 28344 628112 11486858 9950054 1536804 1148207 287097 703388 1613896 3752588 -2215784 1 MAKE-A WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVENUE SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 100000 0 GRANT TO THE NATIONAL ORGANIZATION WHICH SENDS TO OTHER CHAPTERS TO USE IN GRANTING WISHES 1 GRANTING OF WISHES 495 6335453 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 III, COLUMN F 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 VICE PRESIDENT OF MISSION DELIVERY 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 363462 0 102053 0 0 0 27000 0 10813 0 503328 0 0 0 RICHARD KELLY CHIEF OPERATING OFFICER 181771 0 7500 0 0 0 9608 0 2896 0 201775 0 0 0 KAREN MULLINS VP OF MISSION DELIVERY 129761 0 5000 0 0 0 13965 0 4891 0 153617 0 0 0 X SEE SCH. O 2521 3596926 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 WEBSITE OR OTHERWISE MADE AVAILABLE FOR PUBLIC INSPECTION IN ACCORDANCE WITH IRS REGULATIONS. THE MINUTES OF ANY COMMITTEE AND/OR BOARD MEETINGS 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 COVERED PERSON DISCLOSES A POTENTIAL OR ACTUAL CONFLICT, THE FOLLOWING PROCEDURE IS FOLLOWED: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE COVERED 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: (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 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.