2025-05-06T14:57:46-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-09-01 112645641 MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK MAKE 2129579474 500 5TH AVENUE 2900 NEW YORK NY 101102999 WHITNEY REICHENBACKER VIGGIANO CHIEF FINANCIAL OFFICER 2129579474 2025-05-01 1 1 MALLORY GOOD P01704765 2156433900 2025-04-09 2023 2025-03-06 01:10:19Z JOHN HEALEY 500 5TH AVENUE 2900 NEW YORK NY 101102999 17807063 0 X WISH.ORG/NEWYORK X 1983 NY TOGETHER, WE CREATE LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 21 21 78 1140 0 0 12941442 12778918 164175 164175 313899 674778 -618102 -93724 12801414 13524147 5825517 6694733 0 0 6589310 7061827 0 0 2896818 2861799 3012098 15276626 16768658 -2475212 -3244511 28756206 27369776 3488202 3145930 25268004 24223846 X TOGETHER, WE CREATE LIFE CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 11130117 6694733 164175 SEE SCHEDULE O. 11130117 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 32 0 1 78 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X WHITNEY VIGGIANO 2129579474 500 5TH AVENUE 2900 NEW YORK NY 101102999 WILLIAM BRILLIANT BOARD CHAIR 3.00 X X 0 0 0 MICHAEL MOCKUS TREASURER 3.00 X X 0 0 0 ANDRIA TRINIDAD SECRETARY 3.00 X X 0 0 0 MARIE ARRIGO DIRECTOR 1.00 X 0 0 0 STEVE BURNS DIRECTOR 1.00 X 0 0 0 JULIA BUNYATOV-GODDARD DIRECTOR 1.00 X 0 0 0 SARI CHANG DIRECTOR 1.00 X 0 0 0 JACLYN COHEN DIRECTOR 1.00 X 0 0 0 JOHN CORTESE DIRECTOR 1.00 X 0 0 0 BRIAN DONAGHY DIRECTOR 1.00 X 0 0 0 EMMA FINE DIRECTOR 1.00 X 0 0 0 TREVOR FREELAND DIRECTOR 1.00 X 0 0 0 JAMES GALOWSKI DIRECTOR 1.00 X 0 0 0 ANNMARIE IMPARATO DIRECTOR 1.00 X 0 0 0 MICHAEL NENNER DIRECTOR 1.00 X 0 0 0 NAVEEN SHAHANI DIRECTOR 1.00 X 0 0 0 SHEILA PELUSO DIRECTOR 1.00 X 0 0 0 ARTURO POIRE DIRECTOR 1.00 X 0 0 0 TRACIE RODBURG DIRECTOR 1.00 X 0 0 0 RABIA SHEIKH DIRECTOR 1.00 X 0 0 0 STEPHEN THOMAS DIRECTOR 1.00 X 0 0 0 PHILIP LUSSIER CHIEF EXECUTIVE OFFICER 35.00 X 386722 0 23808 WHITNEY REICHENBACKER VIGGIANO CHIEF FINANCIAL OFFICER 35.00 X 189711 0 14513 GINA FLORESCU CHIEF MARKETING OFFICER 35.00 X 213299 0 17802 MAUREEN FITZGERALD CHIEF DEVELOPMENT OFFICER 35.00 X 245013 0 852 ANIKA DAUGHTRY CHIEF MISSIONS OFFICER 35.00 X 190048 0 6422 BENJAMIN MARCHIONE REGIONAL DIR. WESTERN NY 35.00 X 147437 0 12829 LEIGHANN BUSCEMI DR. SPEC EVENTS & COMM FUND 35.00 X 142021 0 5223 ELIZABETH MERKOURIS DIRECTOR, PHILANTHROPY 35.00 X 135490 0 4920 WESLEY ALEXANDER DIRECTOR, DATA AND TECHNOLOGY 35.00 X 123946 0 4518 DIANA LOPEZ DIRECTOR, MISSION SUPPORT 35.00 X 120955 0 0 1894642 0 90887 14 0 1 0 GIVE KIDS THE WORLD 210 S BASS RD KISSIMEE FL 34746 LODGING 320063 GC BALLROOM OPERATOR LLC 55 WALL STREET NEW YORK NY 10005 RENTAL SPACE, FOOD, BEVERAGE 292257 LIMOS LONG ISLAND 115 TOLEDO STREET FARMINGDALE NY 11735 LIMO SERVICE 121024 3 3549187 846291 8383440 1949943 12778918 WISH ASSIST FEES 900099 164175 164175 164175 470480 470480 3752016 3547718 204298 204298 204298 634356 3549187 735198 -100842 -100842 OTHER INCOME 900099 7118 7118 7118 13524147 164175 0 581054 50000 50000 6644733 6644733 1283778 411690 618706 253382 4699950 2086981 1059689 1553280 77982 34298 14770 28914 511758 220563 130065 161130 488359 204567 135452 148340 10568 10568 94461 94461 417394 97290 165745 154359 3909 2752 957 200 241946 78134 105671 58141 66426 2267 33738 30421 690479 363293 107922 219264 46514 10749 17756 18009 72790 2332 17255 53203 78570 39285 19643 19642 58209 31783 22001 4425 NATIONAL DUES 1056321 834494 105632 116195 MISCELLANEOUS 144609 4934 73449 66226 REPAIRS AND MAINTENANCE 24507 9972 7878 6657 MEMBERSHIP DUES 5395 365 5030 16768658 11130117 2741723 2896818 917448 536802 210929 5949089 5333957 306536 544012 682294 583412 177452 98882 19411348 18954532 1994333 1690662 28756206 27369776 1479463 1793725 155367 134639 1853372 1217566 3488202 3145930 X 13993930 13732762 11274074 10491084 25268004 24223846 28756206 27369776 -3244511 2200353 0 X 0 1 X 1 0 X 8595894 8262729 12488850 12941442 12778918 55067833 8595894 8262729 12488850 12941442 12778918 55067833 3877135 51190698 306910 371420 796135 492385 470480 2437330 119406 53976 2877337 445892 641474 4138085 61643248 471500 0.83040 0.75740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 18,575. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 7,118. GROSS FUNDRAISING INCOME - 2019 AMOUNT: $ 119,406. 2020 AMOUNT: $ 53,976. 2021 AMOUNT: $ 2,858,762. 2022 AMOUNT: $ 445,892. 2023 AMOUNT: $ 634,356. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10503571 1976 1725802 516936 11714413 9945840 205673 1051614 699556 10503571 11545594 69420 -1201109 468065 9945840 9996268 110545 1885814 447034 11545593 9286993 311263 834475 436463 9996268 0.46378 0.30595 0.23027 0 0 376496 300852 75644 305798 282560 23238 98882 DUE FROM NATIONAL 577937 DUE FROM OTHER CHAPTERS 204304 SECURITY DEPOSITS 16376 RIGHT-OF-USE ASSETS - OPERATING 892045 1690662 DUE TO NATIONAL 29475 DUE TO OTHER CHAPTERS 229596 LEASE LIABILITY - OPERATING 958495 1217566 X 16605330 2200353 975291 3175644 13429686 94461 94461 13524147 17649488 975291 975291 16674197 94461 94461 16768658 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS RESTRICTED TO GRANTING WISHES. THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE FOUNDATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE FOUNDATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 6% ANNUALLY. THIS IS CONSISTENT WITH THE FOUNDATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW YORK STATE TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 7A AND THE EPTL SECTION 8-13.4 OF THE NEW YORK STATE DEPARTMENT OF LAW CHARITIES BUREAU. 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, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. GALA - METRO NY 2004046 1650346 353700 189240 0 111190 89398 GALA - BUFFALO 607424 531784 75640 2572 2000 77394 0 827 3482 6 1572073 1367057 205016 4416 6405 164245 10404 17135 56490 4183543 3549187 634356 6988 8405 430879 10404 129152 149370 735198 -100842 1 MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE SUITE 400 PHOENIX AZ 85016 860481942 501(C)(3) 50000 0 GRANTING WISHES TO CRITICALLY ILL CHILDREN 1 0 WISHES GRANTED 657 4742825 1901908 FMV TRAVEL, M&E, SUPPLIES PART I, LINE 2: THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS BUT RATHER GRANTS WISHES TO CHILDREN WITH CRITICAL ILLNESSES. THE ORGANIZATION ALLOCATES FUNDS DIRECTLY TO THE VENDOR FOR THE WISH EXPENSES, WITH THE EXCEPTION OF TRAVEL STIPENDS (IE MEALS, TIPS, GAS, ETC). ALL WISH EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION WHICH IS RETAINED BY THE ORGANIZATION. SCH I, PART II, LINE 1 AS PART OF THE NATIONAL ORGANIZATION'S WISH FULFILLMENT FUND, CHAPTERS MAY DONATE FUNDS TO OTHER CHAPTERS TO UNDERWRITE THE COST OF WISHES. X X X 0 0 0 0 0 0 0 1 0 PHILIP LUSSIER CHIEF EXECUTIVE OFFICER 306086 0 80636 0 0 0 0 0 23808 0 410530 0 0 0 MAUREEN FITZGERALD CHIEF DEVELOPMENT OFFICER 205013 0 40000 0 0 0 0 0 852 0 245865 0 0 0 GINA FLORESCU CHIEF MARKETING OFFICER 177649 0 35650 0 0 0 7338 0 10464 0 231101 0 0 0 WHITNEY REICHENBACKER VIGGIANO CHIEF FINANCIAL OFFICER 158298 0 31413 0 0 0 4049 0 10464 0 204224 0 0 0 ANIKA DAUGHTRY CHIEF MISSIONS OFFICER 158848 0 31200 0 0 0 6422 0 0 0 196470 0 0 0 BENJAMIN MARCHIONE REGIONAL DIR. WESTERN NY 128332 0 19105 0 0 0 4537 0 8292 0 160266 0 0 0 PART I, LINE 7 BONUS PAYMENTS ARE BASED ON A PERCENTAGE OF SALARY BASED ON GOALS SET YEARLY BY THE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. AT THE END OF THE FISCAL YEAR, THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE ORGANIZATION AGAINST THE GOALS TO DETERMINE THE BONUS FOR THE FISCAL YEAR FOR ALL EMPLOYEES. X 6 81732 FMV X MEALS & SUPPLIES 834 1868211 COST/SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A THE MAKE-A-WISH FOUNDATION OF METRO NEW YORK AND WESTERN NEW YORK CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. CHILDREN MUST HAVE A REFERRAL FROM AN APPROVED REFERRAL SOURCE, HAVE REACHED THE CHRONOLOGICAL AGE OF 2 YEARS AND BE UNDER THE AGE OF 18, MUST HAVE A CRITICAL ILLNESS AND NEVER HAVE BEEN GRANTED A WISH BEFORE TO QUALIFY FOR OUR WISH PROGRAM. NO CHILD WHO MEETS THESE CRITERIA IS DENIED OUR SERVICES. THE FOUNDATION GRANTED 657 WISHES TO CHILDREN DURING THE FISCAL YEAR END AUGUST 31, 2024. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WAS $7,585,114. OF THIS AMOUNT, $975,291 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING AND OTHER SERVICES, AND THE 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 THE FORM 990, HOWEVER, THE IRS REQUIRES THE $975,291 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS WITH RESPECT TO THE DAY TO DAY BUSINESS OPERATIONS OF THE CORPORATION WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION. THE EXECUTIVE COMMITTEE SHALL SUBMIT TO THE BOARD OF DIRECTORS FOR ITS CONSIDERATION RESOLUTIONS CONCERNING ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE AND AUDIT COMMITTEE, AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. 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 MANAGER IF THEY ARE FROM 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 CONFLICT OF INTEREST OF WHICH THE PRESIDENT/CEO BECOMES AWARE INCLUDES, 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 DELIBERATIONS 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 IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD, CONSISTING OF INDEPENDENT PERSONS. IT IS REVIEWED AGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARS BY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTED BY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THE BOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE 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. THE SAME PROCESS LISTED ABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FOR STAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. ALL SALARY INCREASES ARE BASED ON METRICS FROM PERFORMANCE REVIEWS. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.