2024-03-22T09:28:09-04:00 2023-08-31 844281927 Mary Holston 1130 Wendy Lane Friendsville TN 37737 990 2022-09-01 581799549 MAKE-A-WISH FOUNDATION OF EAST TENNESSEE INC MAKE 5700 Baum Drive STE 7 Knoxville TN 37919 Garrett Wagley CEO 8659099474 2024-03-22 false Garrett Wagley XXX-XX-XXXX Mary Holston P01636210 8656046396 2024-03-22 X 0 00 AAL2 IAL1 2022 2023-04-26 12:10:37Z 1565221 false X ETN.WISH.ORG X 1988 TN The Make-A-Wish Foundation of East Tennessee creates life-changing wishes for children with critical illnesses. 15 15 9 75 0 0 1185757 1530483 1500 575 6438 11035 -38313 -26162 1155382 1515931 499141 749454 0 313845 340003 0 246473 184746 373999 997732 1463456 157650 52475 934524 1084327 42071 139728 892453 944599 X The Make-A-Wish Foundation of East Tennessee creates life-changing wishes for children with critical illnesses. false false 1113038 749454 575 See Schedule O 1113038 true true false false false false false false false false true false false true true false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 0 0 true 9 true false false false false false false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false TN X X Garrett Wagley 8659099474 6700 Baum Drive Knoxville TN 37919 X Garrett Wagley CEO 40.00 0.00 X 89041 0 12596 Seth Brown Director 1.00 0.00 X 0 0 0 Ken Mann Director 1.00 0.00 X 0 0 0 Paul Larkins Director 1.00 0.00 X 0 0 0 Rebecca White Director 1.00 0.00 X 0 0 0 Lisa Carter Director 1.00 0.00 X 0 0 0 Danny Schaefer Director 1.00 0.00 X 0 0 0 Leslie Consoli Director 1.00 0.00 X 0 0 0 Becca Boyd Director 1.00 0.00 X 0 0 0 Jamie Fusaro Director 1.00 0.00 X 0 0 0 Steven Godbold Director 1.00 0.00 X 0 0 0 Micah Stockett Secretary 2.00 0.00 X X 0 0 0 Hayley Relford Chair 5.00 0.00 X X 0 0 0 Jonathon Guthrie Treasurer 1.00 0.00 X X 0 0 0 Randy Carson Past Chair 1.00 0.00 X X 0 0 0 Brett Mayes Vice-Chair 1.00 0.00 X X 0 0 0 89041 0 12596 0 false false false 1656 242419 1286408 354600 1530483 Wish Assist Fees 900099 575 575 575 10612 10612 424 1 423 423 423 23127 242419 49289 -26162 -26162 1515931 575 0 -15127 749454 749454 105895 82598 7413 15884 197344 45040 28293 124011 18084 14105 1266 2713 18680 14570 1308 2802 56794 604 35686 20504 1170 1170 33740 33740 20408 10750 1004 8654 22975 11258 2757 8960 6692 771 2979 2942 11586 221 2837 8528 3113 1525 374 1214 Repair & Maintenance 302 148 36 118 Membership Dues 1430 186 1096 148 National Membership Dues 88091 61663 12333 14095 Grant and Scholarships 120000 120000 7698 145 5393 2160 1463456 1113038 103945 246473 633672 389927 3211 1934 33561 41416 19233 17175 865 2058 88225 390832 174990 258160 934524 1084327 33323 77048 8748 62680 42071 139728 X 794522 816227 97931 128372 892453 944599 934524 1084327 52475 -329 0 X false true X true false X 975504 773107 943653 1207354 1530485 5430103 975504 773107 943653 1207354 1530485 5430103 1383832 4046271 4541 3311 3155 5050 10612 26669 39816 4912 41028 -38313 -26162 21281 5478053 0.73860 0.84210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2058 17175 17175 2058 2058 Due from related entities 61098 Beneficial Int Assets held by other 25086 Contribution Receivable 130216 Right-of-Use Assets-Operating 41126 Right-of-Use Assets-Financing 634 258160 Due to related entities 20452 Deferred Rent Lease Liability-Operating 41583 Lease Liability-Financing 645 62680 1663927 -329 149495 149166 1514761 1170 1170 1515931 1611781 149495 149495 1462286 1170 1170 1463456 Grandstand C 133909 115654 18255 2262 12593 500 8243 WJHL Teletho 109399 109399 303 1 22238 17366 4872 80 500 24808 265546 242419 23127 2342 12593 1000 33354 49289 -26162 Wishes Granted 107 127230 661160 FMV Travel M&E and Supplies X Wish-related 112 354600 costselling price false true false Form 990 governing body review Part VI line 11 FORM 990, PART VI, SECTION B, LINE 11B:THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRMENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THEACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATIONS PRESIDENT/CEO. THE RETURNWAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL.SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FORM 990 WASPROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUESERVICE. Conflict of interest policy compliance Part VI line 12c THE FOUNDATION MAINTAINS A CONFLICT OF INTEREST AND ETHICS STATEMENT ASPROVIDED BY THE MAKE-A-WISH FOUNDATION OF AMERICA FOR EACH OFFICER,EMPLOYEE, BOARD MEMBER, AND VOLUNTEER. SUCH STATEMENTS MUST BE SIGNED UPONDATE OF HIRE, ELECTION, OR COMMENCEMENT OF VOLUNTEER SERVICE, AND AT LEASTANNUALLY THEREAFTER. THE SIGNED STATEMENTS ARE THEN SUBMITTED TO ANDREVIEWED BY THE VOLUNTEER COORDINATOR IF THEY ARE FROM VOLUNTEERS, AND THEPRESIDENT/CEO IF FROM ALL EMPLOYEES AND BOARD MEMBERS. REVIEW OF THESTATEMENTS IS MONITORED BY THE PRESIDENT/CEO. THE PROCEDURES FOR ADDRESSINGANY CONFLICTS OF INTEREST OF WHICH THE PRESIDENT/CEO BECOMES AWAREINCLUDES, BUT ARE NOT LIMITED TO, THE FOLLOWING (1) DETERMINING THE NATUREOF THE CONFLICT VIA VERBAL OR WRITTEN COMMUNICATION WITH THE INTERESTED PARTY, (2) FULLY DISCLOSING CONFLICTING INTERESTS TO THE BOARD, (3) THE CONFLICTED PERSON EXCUSES THEMSELVES 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. CEO executive director top management comp Part VI line 15a FOR 2023 COMPENSATION, THE PRESIDENT/CEOS COMPENSATION WAS DETERMINED BYTHE BOARD OF DIRECTORS, CONSISTING OF INDEPENDENT PERSONS. IT WAS REVIEWEDAGAINST NATIONAL BENCHMARKING SALARY STUDIES, SURVEYS DONE EVERY FEW YEARSBY MAKE-A-WISH FOUNDATION OF AMERICA, AND BY LOCAL SALARY SURVEYS CONDUCTEDBY STATE ORGANIZATIONS AND BY NATIONAL BENCHMARKING ORGANIZATIONS. THEBOARDS DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED.DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WASAPPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ONIT, AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. Other officer or key employee compensation Part VI line 15b THE FOUNDATION DOES NOT HAVE OTHER OFFICERS WHO ARE COMPENSATED AND HAS NOEMPLOYEES WHO MEET THE DEFINITION OF KEY EMPLOYEES. THE SAME PROCESS LISTEDABOVE IS USED FOR OTHER STAFF, USING THE SAME INSTRUMENTS. SALARIES FORSTAFF OTHER THAN THE PRESIDENT/CEO ARE DECIDED BY THE PRESIDENT/CEO INCONSULTATION WITH THE EMPLOYEES IMMEDIATE SUPERVISOR WITHIN LIMITS SET BYTHE BOARD-APPROVED BUDGET. ALL SALARY INCREASES ARE BASED ON METRICS FROMPERFORMANCE REVIEWS. Governing documents etc available to public Part VI line 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATIONS GOVERNINGDOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADEAVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS AUDITEDFINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST AND ON ITSWEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE ALSOAVAILABLE UPON REQUEST WITH INSPECTION AT AN OFFICE OF THE ORGANIZATION. Explanation of other changes in net assets or fund balances Part XI line 9 EVENT FUNDRAISING EXPENSES $49,289.DIRECT EXPENSES FOR FUNDRAISING EVENTS ARE PRESENTED AS A REDUCTION IN REVENUE RATHER THAN AN EXPENSE. Part III response or note to any other line in Part III THE MAKE-A-WISH FOUNDATION OF EAST TENNESSEE INC. CREATES LIFE-CHANGINGWISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2023. THE TOTAL COST OFWISHES GRANTED FOR THE FISCAL YEAR WAS $898,594. OF THIS AMOUNT,$149,495 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KINDCONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION,LODGING AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILDSWISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED ASCONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER,THE IRS REQUIRES THE $149,495 OF CONTRIBUTED SERVICES AND USE OFFACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. Part VI response or note to any other line in Part VI FORM 990, PART VI, SECTION B, LINE 11B:THE FOUNDATION WORKED CLOSELY WITH AN INDEPENDENT CPA FIRMENGAGED TO PREPARE THE FORM 990. THE DRAFT FORM 990 PREPARED BY THEACCOUNTING FIRM WAS REVIEWED BY THE FOUNDATIONS PRESIDENT/CEO. THE RETURNWAS THEN PRESENTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL.SUBSEQUENT TO THE COMMITTEES APPROVAL, A COMPLETE COPY OF THE FORM 990 WASPROVIDED TO ALL VOTING MEMBERS PRIOR TO FILING WITH THE IRS.