2024-07-08T07:55:24-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 020405369 MAKE-A-WISH OF NEW HAMPSHIRE INC MAKE 6036239474 814 ELM STREET 300 MANCHESTER NH 03101 JULIE BARON PRESIDENT & CEO 6036239474 2024-07-01 1 JULIE BARON XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-07-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE JULIE BARON 814 ELM STREET 300 MANCHESTER NH 03101 3543273 0 X WWW.NH.WISH.ORG X 1986 NH CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 14 14 13 250 0 0 3038737 2851240 600 600 101115 79225 9420 2747 3149872 2933812 890189 1238949 0 0 859716 949237 0 0 432926 566957 640536 2316862 2828722 833010 105090 4707256 5100021 170475 322766 4536781 4777255 X THE-MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 2274010 1238949 600 SEE SCHEDULE O. 2274010 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 13 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X X ANNE MURRAY 6036239474 814 ELM STREET 300 MANCHESTER NH 03101 ELI SINYAK CHAIR 6.00 X X 0 0 0 BRIAN ROY VICE CHAIR 3.00 X X 0 0 0 JONATHAN OGLEBAY TREASURER 3.00 X X 0 0 0 PAUL PRESCOTT SECRETARY 3.00 X X 0 0 0 MONIQUE RUTH DIRECTOR 3.00 X 0 0 0 ALISON MILIOTO DIRECTOR 3.00 X 0 0 0 CHRISTOPHER THOMPSON DIRECTOR 2.00 X 0 0 0 ROBERT CORMIER DIRECTOR 2.00 X 0 0 0 ERIC O'DONNELL DIRECTOR 2.00 X 0 0 0 DENNIS HALEY DIRECTOR 2.00 X 0 0 0 PETER WILCOX DIRECTOR 2.00 X 0 0 0 JAMES DEARDEN DIRECTOR 2.00 X 0 0 0 ANNE MURRAY DIRECTOR 2.00 X 0 0 0 JULIE KIM DIRECTOR 3.00 X 0 0 0 MICHAEL GIBEAULT DIRECTOR (THRU 8/7/2023) 3.00 X 0 0 0 RICHARD CAPLETTE DIRECTOR (THRU 4/1/2023) 2.00 X 0 0 0 JULIE BARON PRESIDENT & CEO 60.00 X 130410 0 12972 ANNMARIE WOODS VP OF OPERATIONS & CFO 60.00 X 89141 0 26358 219551 0 39330 1 0 0 0 0 14882 552283 2284075 231155 2851240 WISH ASSIST FEE 900099 600 600 600 90589 90589 503132 512687 1809 -9555 -1809 -11364 -11364 80519 552283 94965 -14446 -14446 8510 0 8510 8510 OTHER INCOME 900099 8683 8683 8683 2933812 600 0 81972 1238949 1238949 292765 197875 48657 46233 476330 333203 12462 130665 20750 15077 412 5261 101309 76255 2577 22477 58083 40567 4178 13338 4492 4492 19249 2366 16271 612 6241 3620 1591 1030 56392 26256 1730 28406 42127 18994 2338 20795 54500 36662 3966 13872 40460 29112 819 10529 20349 18178 88 2083 188 85 10 93 5084 3807 301 976 NATIONAL DUES 203046 152853 11350 38843 MISCELLANEOUS 151586 63041 8948 79597 MERCHANT FEES 20613 9294 1144 10175 REPAIRS AND MAINTENANCE 7887 3556 438 3893 8322 4260 14 4048 2828722 2274010 121786 432926 643055 183746 434823 704169 689202 900024 100 100 173511 125103 40606 30070 15000 10536 2697710 2928222 53855 248121 4707256 5100021 71571 61599 98904 261167 170475 322766 X 3758115 3827053 778666 950202 4536781 4777255 4707256 5100021 X 105090 138079 -3269 574 X 0 1 X 1 0 X 3013332 2020800 2531025 3038737 2851240 13455134 3013332 2020800 2531025 3038737 2851240 13455134 238787 13216347 66281 55990 66402 120765 90589 400027 10213 6522 2654 9420 97712 126521 13981682 2750 0.94530 0.94610 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 10,213. 2019 AMOUNT: $ 6,522. 2020 AMOUNT: $ 2,654. 2021 AMOUNT: $ 9,420. 2022 AMOUNT: $ 8,683. GROSS GAMING REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 8,510. GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 80,519. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40606 30070 10536 10536 DUE TO NATIONAL 4816 DUE TO OTHER CHAPTERS 52616 LEASE LIABILITY - OPERATING 198335 LEASE LIABILITY - FINANCING 5400 261167 X 3319552 138079 247087 574 385740 2933812 0 2933812 3079078 250356 250356 2828722 0 2828722 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW HAMPSHIRE INCOME AND FRANCHISE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION RSA77 OF THE NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION. 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 UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2023 AND 2022. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 574. RAFTING FOR WISHES 467815 467815 15145 LANDMARK HARTE GALA 116997 68534 48463 34953 5800 7710 1 47990 15934 32056 699 14800 9223 6635 632802 552283 80519 15844 14800 44176 5800 14345 94965 -14446 1 WISHES GRANTED 86 967363 271586 FMV TRAVEL & SUPPLIES PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE 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, IPS, GAS, ETC.) FROM A STANDARDIZED WISH BUDGET. WISH EXPENSES ARE DEVELOPED BY THE VICE PRESIDENT OF PROGRAMS AND APPROVED BY THE PRESIDENT/CEO; SUPPORTING WISH EXPENSE DOCUMENTATION (I.E., INVOICE AND STATEMENTS) IS RETAINED BY THE ORGANIZATION. X WISH RELATED 86 231155 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A IT IS THE FOUNDING PRINCIPLE OF OUR VISION TO GRANT THE WISH OF EVERY ELIGIBLE CHILD, BETWEEN THE AGES OF 2 1/2 AND 18. FOR WISH KIDS, JUST THE ACT OF MAKING THEIR WISH COME TRUE CAN GIVE THEM THE COURAGE TO COMPLY WITH THEIR MEDICAL TREATMENTS. WITH OUR WISH MAKING PROCESS WE STRIVE TO BRING A SENSE OF EXCITEMENT AND HOPE DURING EXTREMELY DIFFICULT TIMES AND DELIVER A JOYFUL LIFE CHANGING EXPERIENCE WHETHER THE WISH IS A PRINCESS PARTY, SWIM WITH THE DOLPHINS, OR THE COUNTLESS OTHER POSSIBILITIES DREAMED UP BY THE MAGICAL MIND OF A CHILD. THE MAKE-A-WISH FOUNDATION OF NEW HAMPSHIRE GRANTED 86 LIFE CHANGING WISHES IN THE FISCAL YEAR ENDING AUGUST 31, 2023. THE TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $1,397,960. OF THIS AMOUNT, $159,011 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THIS AMOUNT BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, BETWEEN MEETINGS OF THE BOARD, ALL THE DELEGABLE POWERS OF THE BOARD TO THE EXTENT NOT EXPRESSLY PROHIBITED BY THE NH REVISED STATUTES OR BY RESOLUTION OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE COMPRISED OF THE OFFICERS AND THE IMMEDIATE PAST CHAIR OF THE FOUNDATION (IF SERVING ON THE BOARD) AND IF NOT, ONE OTHER DIRECTOR SERVING ON THE BOARD WILL BE ELECTED BY A 2/3 MAJORITY OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL MEET WHEN NECESSARY AND AS SITUATIONS WARRANT, AS DETERMINED BY THE CHAIRPERSON OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THE ACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATION'S PRESIDENT/CEO. THE FORM 990 WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR REVIEW. SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT AS PROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA FOR EACH OFFICER, EMPLOYEE, BOARD MEMBER, AND VOLUNTEER. SUCH STATEMENTS MUST BE SIGNED UPON DATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEAST ANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE THEN SUBMITTED TO AND REVIEWED BY THE VOLUNTEER SERVICES COORDINATOR IF THEY ARE VOLUNTEERS, AND THE PRESIDENT/CEO IF FROM STAFF AND BOARD MEMBERS. REVIEW OF THE STATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSING ANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT/CEO BECOMES AWARE INCLUDE, BUT ARE NOT LIMITED TO THE FOLLOWING: (1) DETERMINING THE NATURE OF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERESTED PERSON; (2) FULLY DISCLOSING CONFLICTING INTERESTS TO THE BOARD; (3) THE CONFLICTED PERSON RECUSES HIMSELF/HERSELF FROM DELIBERATING AND DECISIONS REGARDING THE TRANSACTION; AND (4) TAKING APPROPRIATE ACTIONS WARRANTED BY THE CONFLICT AS RECOMMENDED BY THE BOARD UP TO AND INCLUDING TERMINATION OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT/CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEY CONDUCTED BY STATE ORGANIZATIONS AND NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARD'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDED THE TERMS OF THE TRANSACTION AND DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS, AND THOSE WHO VOTED ON IT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 574.