"Ret~Srn of Organization Exempt From Income Tax 2001 Form 99o ' Under section 801ie), 527, or "94Tjf)J1 ) of the Internal Revenue Code (except Cleat loop oapvmr,~oim~r~eew9 benefit Wf10r private foundation) i ~11p X14 , , R ,U, 8 . k, 1 The organization may have t0 use a Copy of this return to satisfy state reporting requirements A For the 2001 ealan0ar ear, ortaa year p eriod beginning SEP 1 1 UU 1 and endlr B cn~ a R~ C Name of organization w°"`°°" ~ .~RS E-A-WISH FOUNDATION OF CENTRAL AND ~~ yea a o,, , S OUTHERN GEORGIA a a tiy,°, . Number and street (or P 0 box M mail Is not delivered to street address) Room/suRe ETelepnone number :-30 770-916-0082 F ksaeft-tioa trio ~ AocruY H and I are not applicable to section 527 organizations HIS) Is 1nVs a group return for affiliates? D Yes 00 No H(b) If Yes,' enter number of affiliates H(c) are anaffiliates Induaea? N/A Ones ONO (if 'No,' attach a list ) H(0) Is this a separate return filed by an or- - M Check " U R the organization is not required to attach Sch B IFOrm 990, 990-EZ, or 990-PF) 394,833 . 1 Contributions, gifts, grants, and similar amounts received a Direct public support 1a b Indeed public support 1b e Govemmentcontnbutions(qrants) 1e E Total (add lines 1a through 1c) (cash E 162,054 . noncashS 153,887 . 2 Program service revenue Including government fees and contacts (from Part VII, line 93) 3 Membership dues and assessments d Interest on savings and temporary cash Investments 5 Dividends and interest from securities B a Gross rents Ba b Lass rental expanses BD m e Net rental Income or (lass) (subtract line 6b from line 6a) 'c 7 Other investment Income (describe 0 m 8 a Gross amount from sale of assets othe ~ a~cnw loan inventory RE as b Less cost or other basis and sales a Bb c Gain or (loss) (attach schedule) ~ ~ Bc d Net gain or (loss) (combine line 8c, c m 5 (A) and (B)) ---' y B Special events and activities (attach s edule69 - 0m: a Gross revenue (not Including E ~~tnbuti s reported on line to) ga h Less direct expenses olhartAan fundraising expenses 9h e Net income or (loss) from special events (subtract line 9b from line 9a) SEE ST 10 a Gross sales of inventory, less returns and allowances 10i b Less cost o1goods sold IL c Gross profit or (toss) from sates of Inventory (attach schedule) (subtract hoe 10b from line 103) 11 Other revenue (from Part VII, line 103) 8c 7 Other Bd , 76 , 175 . -' 2 180 . x- .~,: Z Z Q U N 13 Program services (from line 44, column (8){ 14 Management and general (from line 44, column (C)) 15 Fundraising (tram line 44, column (0)) 16 Payments to affiliates (attach schedule) 17 Total exp enses a00lines 16 and 04 column A 18 Excess or (deficit) far the year (subtract line 17 from line 12) 19 Net assets or fund balances a1 beginning of year (from line 73, column (A)) 20 Other changes In net assets or lend balances (attach explanation) 21 Net assets or fund balances at end of ear combine lines 18, 19, and 20 na'02 LHA For Paperwork Reduction Act Notice . see the separate Instructions SEE STATEMENT 2 .i .. Forth 990 (2001) ~ noo . ~ City or town, sGteorcountry,andZIP+4 V p7ARIETTA, GA 30068 " Section 501/c/(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A (Farm 990 or B90-EZ) VA J Organization type (deaawua) P U501(c)(3 ),q oneennorLJ4947(a)(1) orLJ52 K Check here " 0 d tie organization's gross receipts are normally not more lean $25,000 The organization need not file a return with the IRS, but tt lie organization received a Form 990 Package in the mail, R should file a return without financial data Some states require a complete realm 0 Employer Identification number 0 00 O °a 315,941 315 .941 . 2,717 . 73 , 995 . -ic .Joi .
Transcript
"Ret~Srn of Organization Exempt From Income Tax 2001 Form
99o ' Under section 801ie), 527, or "94Tjf)J1 ) of the Internal Revenue Code (except Cleat loop
oapvmr,~oim~r~eew9 benefit Wf10r private foundation) i ~11p X14
,���� , R�� ,U, 8.�k, 1 The organization may have t0 use a Copy of this return to satisfy state reporting requirements
A For the 2001 ealan0ar ear, ortaa year p eriod beginning SEP 1 1 UU 1 and endlr
B cn~ a R~ C Name of organization w°"`°°" ~.~RS E-A-WISH FOUNDATION OF CENTRAL AND ~~ yea a o,,��, SOUTHERN GEORGIA a a tiy,°, . Number and street (or P 0 box M mail Is not delivered to street address) Room/suRe ETelepnone number
:-30 770-916-0082 F ksaeft-tioa trio ~ AocruY
H and I are not applicable to section 527 organizations HIS) Is 1nVs a group return for affiliates? D Yes 00 No H(b) If Yes,' enter number of affiliates H(c) are anaffiliates Induaea? N/A Ones ONO
(if 'No,' attach a list )
H(0) Is this a separate return filed by an or- -
M Check " U R the organization is not required to attach Sch B IFOrm 990, 990-EZ, or 990-PF) 394,833 .
1 Contributions, gifts, grants, and similar amounts received a Direct public support 1a b Indeed public support 1b e Govemmentcontnbutions(qrants) 1e E Total (add lines 1a through 1c)
(cash E 162,054 . noncashS 153,887 . 2 Program service revenue Including government fees and contacts (from Part VII, line 93) 3 Membership dues and assessments d Interest on savings and temporary cash Investments 5 Dividends and interest from securities B a Gross rents Ba b Lass rental expanses BD
m e Net rental Income or (lass) (subtract line 6b from line 6a) 'c 7 Other investment Income (describe 0 m 8 a Gross amount from sale of assets othe ~ a~cnw
loan inventory RE as
b Less cost or other basis and sales a Bb c Gain or (loss) (attach schedule) ~ ~ Bc d Net gain or (loss) (combine line 8c, c m 5 (A) and (B)) ---' y
B Special events and activities (attach s edule69-0m: a Gross revenue (not Including E ~~tnbuti s
reported on line to) ga
h Less direct expenses olhartAan fundraising expenses 9h e Net income or (loss) from special events (subtract line 9b from line 9a) SEE ST
10 a Gross sales of inventory, less returns and allowances 10i b Less cost o1goods sold IL c Gross profit or (toss) from sates of Inventory (attach schedule) (subtract hoe 10b from line 103)
11 Other revenue (from Part VII, line 103)
8c 7
Other
Bd
, 76 , 175 . -' 2 180 . x-.~,:
Z Z Q U N
13 Program services (from line 44, column (8){ 14 Management and general (from line 44, column (C)) 15 Fundraising (tram line 44, column (0)) 16 Payments to affiliates (attach schedule) 17 Total expenses a00lines 16 and 04 column A 18 Excess or (deficit) far the year (subtract line 17 from line 12) 19 Net assets or fund balances a1 beginning of year (from line 73, column (A)) 20 Other changes In net assets or lend balances (attach explanation) 21 Net assets or fund balances at end of ear combine lines 18, 19, and 20
na'02 LHA For Paperwork Reduction Act Notice . see the separate Instructions
SEE STATEMENT 2 .i ..
Forth 990 (2001) ~
noo. ~ City or town, sGteorcountry,andZIP+4 V p7ARIETTA, GA 30068 " Section 501/c/(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A (Farm 990 or B90-EZ)
VA
J Organization type (deaawua) P U501(c)(3 ),q oneennorLJ4947(a)(1) orLJ52 K Check here " 0 d tie organization's gross receipts are normally not more lean $25,000 The
organization need not file a return with the IRS, but tt lie organization received a Form 990 Package in the mail, R should file a return without financial data Some states require a complete realm
0 Employer Identification number
0 00 O
°a
315,941
315 .941 .
2,717 .
73 , 995 .
-ic .Joi .
MAKE-A-WISH FOUNDATION OF CENTRAL AND V cnrUrurnu r_rnurTn
Uo not include amounts reported on line 66, 86, 96, 10b, or 16 of Pert 1
22 Grants and allocaUons (attach schedule)
mn $ mn~ s
23 Specific assistance to individuals (attach schedule) 24 Benefits paid to or for members (attach schedule) 25 Compensation of officers, directors, etc 26 Other salamis and wages 27 Pension plan contributions 28 Other employee benefits 29 Payroll taxes 30 Professional fundralsing fees 31 Accounting fees 32 Legal tees 33 Supplies 34 Telephone 35 Postage and shipping 38 Occupancy 37 Equipment rental and maintenance 38 Printing and publications 39 Travel 40 Conferences, conventions, and meetings 41 Interest 42 Depreciation, depletion, etc (attach schedule) 43 Other expenses not covered above (itemize)
a INSURANCE b AWARD AND RECOGNITION c NATIONAL ASSESSMENT d MISCELLANEOUS e
44 To W 1uncCOnN cpsuw (.Ca Ilns 72 Nmuph 43) OrpenI:eCOns complsCnp mlumna (9F(D), carry N~
'°"` (0) Fundraising 21 4
3 IT
Joint Costs Check " U d you are following SOP 98-2 Are any point costs from a combined educational campaign and fundraising solicitation reported in (B) Prop am services 1 =Yes OX No If Yes; enter (I) the aggregate amount of these point costs $ , (II) the amount allocated to Program services $
(A) Total I (B) Program I (C) SBMfAS
2
irmxi o1ozm
MAKE-A-WISH FOUNDATION OF CENTRAL AND Form 990(2001) ''SOU$'HERN GEORGIA 58-7056092 Page 9
Pait N Balance Sheets
Note Where required, attached sehedWes end amounts within the dosc4ption column (A) (B) should beforend-af-yearerrwuntsonly Beginning of year End at yea
and key employees 60 a 51 a Other notes and lams receivable 51a
h Less allowance for doubtful accounts 51b 51C I 52 Inventories for sale or use 62 53 Prepaid expenses and deterred charges 533 . 59 533 . 50 Investments-securities Do- 0 Cost 0 FMV 60 55e Investments - land, buildings, and
equipment basis 55a
b Less accumulated depreciation 55b 55C SB Investments-other 68 57 a Land . buildings . and equipment basis 57e 11 , 0 9 3 .
0 62 Deferred revenue 82 63 Loans from officers, directors, trustees, and key employees 63 0 64 a Tax-exempt bond liabilities 64a
6 Mortgages and other notes payable Bop 6s Other liabilities (descnbe t SEE STATEMENT 5 ~ 29 , 106 . 85 59 , 912 .
88 Total liabilities aOGlines 60throu gh 65 43 , 052 . 88 62 , 643 . Organization: that follow SFAS 117, check here 1111~ ~. .I and complete lines 67 through ,t>p"
69 and lines 73 and 74 g 67 Unrestricted 76 , 178 . e7 3 7 89 . m Be iempoanryrestncted 22 980 . 88 23 900 . m 69 Permanently restricted 69 1
Organizations that do not follow SFAS 117, effect here " D and complete lines 70 through 74
° 70 Cape stock, trust principal, or current funds 70 9 71 Paid-in or capital surplus . or land, building . and equipment fund 71 72 Retained earnings, endowment, accumulated Income, or other funds 72 73 Total net assets or fund balances (add lines 67 through 69 OR lines 70 through 72,
Forth 990 is available tar public inspection and, for some people . serves as the primary or sole source o1 Information about a particular organization How the public perceives an organization in such cases may be determined by the Information presented on it return Therefore, please make sure the return is complete and accurate and tiny describes, in Part III, the organization's programs and accomplishments
.r . MAKE-A-WISH FOUNDATION OF CENTRAL AND Form 990 (2001) F. SOU1rHERN GEORGIA 58- lpartiV.A, Reconciliation of Revenue per Audited PaitIVI~B Reconciliation of Expense
Financial Statements with Revenue per Financial Statements Witt Return Return
a Total revenue. gains, and other support a Total expenses and losses per per audded financial statements No. a 393,765 . audited financial statements
0 Amounts included on line a but not on b Amounts Included on line a but not on ~.oo - , line 17, Form 990
line 12, Form 990 (1) Donated services (1) Not unrealized gains and use of facilities $
on investments $ 1 112 . (2) Prior year adjustments (2) Donated services reported on line 20 .
and use of facilities $ Form 990 (3) Recoveries of prior (3) Losses reported on
year grants line 20, Form 990 (4) Other (specify) (4) Other (specify)
Add amounts on lines (1) through (4) Do. to Add amounts on lines (1) through (4) c Line a minus line b 0i c 392,653 . C Line a minus line b
d Amounts Included on line 17, Form d Amounts Included on line 12 . Form 990 but not on line a 990 but not on Him a
(1) Investment expenses (1) Investment expenses not included on not Included on line 6b, Form 990 $ line 6b . Form 990
(2) Other (specify) (2) Other (specify)
Add amounts on lines (1) and (2) 111- d 0 . Add amounts on lines (1) and (2) No. a Total revenue per line 12, Form 990 a Total expenses per line 17, Form 990
(line c plus line d) 1, ~ 392,653 . (line c plus line d) 110. Part.V] List of Officers, Directors, Trustees, and Key Employees (List each one even d not compensated)
(B) Title and average hours (C) Compensation (D (A) Name and address per week devoted to (if not enter
75 Did any officer, director, trustee, or key employee receive aggregate compensation of mom than $100,000 from your Mlyzation and all related organizations, of which more than $10,000 was provicled by the related organizations? if 'Yes,* attach
schedule 0. as EXI No Form 990 (2001)
per
VA
0 .
P-MAKr6-A-WISH FOUNDATION OF CENTRAL AND Form 990
Locatei 1230 JOHNSON FERRY ROAD, STE E-30, MARIETTA, GA ZIP*41,-30068
92 Section 4947(a)(1)nonaKerrectchariffable trusts fifing Form 990 In tau of Form 1041- Check here 110. Ej and enter the amount of tax-exempt Into rest received or accrued during the tax year Do- 1 92 N/A
123041 01-02-02 Form 990 (2001)
76 Did the organization engage In any activity not previously reported to the IRS? H 'Yes,* attach a detailed description of each activity 76 -
X 77 Were any changes made In the organizing or governing documents but not reported to the IRS? T7 X
It "Yes : attach a conformed copy of the changes 78 a Did the organization have unrelated business gross Income of $1 .000 or more during the year covered by this ratum? 78a X
b If 'Yes : has a filed a tax return on Form 990-T for this year? N/A 78b 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? SEE STATEMENT 7 79 X
If 'Yes .'attach a statement 60 a Isthe organization related (otherthan byassoclatlon with astatewide ornabonwtde arganizabon) through common membership,
governing bodies, trustees. officers . ate , to any other exempt or nonexempt organization? BOB X b 11 'Yes,' enter the name of the organization
and check whether it Is 0 exempt oR L-J nonexempt I 81 a Enter di rect 0 r ind irect political expenditu res See line 8 1 Instructions 818 0
b Did the organization file Form 11 20-POL for this year? Bib X 82 a Did the organization receive donated services or the use of materials. equipment, or facilities at no charge or at substantially less than
fair rental value? 82a I X b If 'Yes,' you may Indicate the value of these items here Do not Include this amount as revenue In Part I or as an
expense In Part 11 (See instructions in Part III 82b N/A 83 a Did the organization comply with the public inspecbon requirements for returns and exemption applications? 83a X
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 83b X 64 a Did the organization solicit any contributions or gifts that were not tax deducflbl99 84a X
b If "Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not taxdeductibl@9 N/A 6411
85 501(c)(4), (5), or(6) organizations a Were substantially all dues nondeductible by members9 N/A 95a b Did the organization make only In-house lobbying expenditures of $2 .000 or less? N/A 85b
If 'Yes' was answered to efther85a or 85b, do not complete 85c through 85h below unless the organization received a walvorlor proxytax owedforthe prioryear
c Dues, assessments, and similar amounts from members 85C N/A d Section 162(e) lobbying and political expenditures 85d N/A V Z
a Aggregate nondeductible amount of section 6033(a)(1)(A) dues notices 85o N/A N/A f Taxable amount of lobbying and political expenditures (line 85d less 85e) fir
g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? N/A 85o 1 h If section 6033(e)(1)(A) dues notices were sent. does the organization agree to add the amount in 85f to its reasonable estimate of dues
allocable to nondeductible lobbying and political expenditures for the following tax year? N/A 85h 85 501(c)(7) organizations Enter a Initiation fees and capital contributions Included on line 12 Boo N/A
b Gross receipts, included on line 12, for public use of club facilities 8613 N/A -97 -A 87 50 1(c)(12) orfpanizatrons~ Enter a Gross income from members or shareholders 87a
b Gross Income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them 87b N/A
88 At any time during the year, did the organization own a 50% or greater Interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 T701-2 and 301 T701-3? It 'Yes: complete Part IX 88 X
~ 1 : - 89 a 501(c)(3) organizations Enter Amount of tax Imposed on the organization during the year under section 4911 110- 0 - , section 4912 10, 0 section 4955 110- 0 .
b 501(c)(3) and 501(c)(4) organizations Did the organization engage In any section 4958 excess benefit transaction during the year or did It become aware of an excess benefit transaction from a prior year? If 'Yes : attach a statement explaining each transaction 89b X
c Enter Amount of tax Imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958
it Enter Amount ottax on line 89c, above, reimbursed by the organization 110. 0 . 90 a Ust the states with which a copy of this return Is filed Bo- GEORGIA
b Number of employees employed In the pay period that Includes March 12, 2001 90b 5
91 Thebooksareincaroof 10-DIANE VALEK Tolophoneno No, 770-916-0082 _
a Instructions on battle 32
Note Enter gross amounts unless otherwise Indicated 93 Program service revenue
a b C d 0 I Medicare/MadiGaid payments g Fees and contracts from government agencies
94 Membership dues and assessments 95 Interest on savings and temporary
cash investments 96 Dividends and Interest from securities %I Not rental Income of (loss) lrom Mal estate
a debt-financed property b not debt-financed property
98 Not rental income or (loss) from personal property 99 Other Investment income
100 Gain or (loss) from sales of assets other than Inventory
101 Net Income or (loss) from special events 102 Gross profit or (loss) from sales of Inventory 103 Other revenue
a b c d a
104 Subtotal (add columns (B), (D) . and (E)) 105 Total (add line 104, columns (B), (D), and (Q)
(E) Rotated or exempt function Income
(a) Amount
1
"4
1111. Note Line 105 plus line to, Part /, should equal the amount online 12, Part I
_r 11 21ationship of Acrtivities to the Accomplishment of Exempt Purposes (See Specific Instructions on page 32)
L ne N Exp aln how each activity torwhich income Is reported in column (E) of PartVII contributed Importantly to the accomplishment of the organization's V exempt purposes (otherthan by providing funds forsuch purposes)
on
01 1 Nature , iffactivilies 01
(a) Did the organization, during the year. receive any funds, directly or indirectly, (b) Did the organization, during the year . pay premiums, directly or indirectly, on Note ff 'Yes' to (b), file Form 8870 and Fom 4720 Isee instructions)
Umim p"Um of pwjufy. I dt~ VW I have ~frmd Mis ~n% ~udlng ~ Please
oormt RW owpl~ D~tbn Of PrOP~ (MW Um Orem) Is bawd on 01 Inio
Sign 2 Here PF Signature of officer Date
Paid Preparer`$ Signature ~ h -
F Use Only youm It - hiff, 10 8
n'13161 FF ROS VP . 4
EIR RD,
. MAKE-A-WISH FOUNDATION OF CENTRAL AND Form 990 (2001) 1'souxrHERN GEORGIA
(0) Amount
717
SCHEDULEA r " Organization Exempt Under Section 501(c)(3)
(Fom 990 or 990-EZ) (Except Private Foundation) and Section 501(o), 501 (0, 501 (k). 501 (n), or Section 4947(a)(1) Nonexempt Charitable Trutt
Dq~t of M. T.ry Supplementary lnforTnation-(See separate Instructions.) h~ P~W.* Sft-10. Ia. MUST be completed by the above organizations end attached to their Form 990 of 990-EZ
CAB N. 1~0047
2001 Name of the organfution OF Employer Identification number
Total number of other employees paid over$50.000 0
6 Compensation of the Five Highest Paid Independent Contractors for Professional Services
(c) Compensation
Schedule A (Form 900 or 990-EZ) 2001
1 23101 1229-01
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (Sea page 1 of the instructions Ust each one If there are none, enter 'None I (a) Name and address of each employee paid to) TIVO and avera 0 "ours I 1(co Canbftwu~ W jacc(a
fe d to (c) Compensation t 01 more than $50,000 oosItJon OWnDwwadon al
NONE
---------------------------------
---------------------------------
---------------------------------
---------------------------------
(a) Name and address of each Independent contractor paid more than $50,000
NONE
--------------------------------------------
--------------------------------------------
--------------------------------------------
--------------------------------------------
Total number of others recehing over $50,000 for professional services 1~ 1 0 LHA For Paperwork Reduction Act Notice . see the Instructions for Form 990 and Form 090-EZ
(b) Type of serm
1 23111 01-07-M
MAKE-A-WISH FOUNDATION OF CENTRAL AND Schedule A (Form 990 or 990-EZ111001 SOUTHERN GEORGIA 58-7056032 PaQ92
Statements About Activities (Seepage 2 of the Instructions) Yes No
I During the year, has the organization attempted to Influence national, state, or local logisLatlon, Including any attempt to Influence public opinion on a legislative matter or referendum? 11 'Yes,'onter the total expenses paid of Incurred In connection with the lobbying activities 10, $ (Must equal amounts on line 36, Port VI-A, or line I of Part VI-8 ) 1 X Organizations that made an election under section 501 (h) by filing Form 5768 must complete Part VI-A Other organizations checking
llv~ 'Yes : must complete Part VI-B AND attach a statementgMng a detailed description ofthe lobbying activities 2 During theyear, hasthe organization, either directly or Indirectly, engaged In any ottliefollowing acts with any substantial contributors .
trustees. directors, officers, creators, keyemployees, ormembers of their families . orwCanytaxable organization with whichanysuch person Is affiliated as an officer, director, trustee, majority owner, or principal beneficiary) Of the answer to any question Is 'Yes,' attach a detailed statement explaining the tnansacbons)
a Sale, exchange, or leasing of property? 2da X
b Lending of money or other extension of credit? I 2b I I X
c Furnishing of goods, services, or facilities? I 2c I I
d Payment of compensation (or payment or reimbursement of expenses If morethen $1 .000)9
a Transfer of any part of its income or assets?
0
X
3 Does the organization make grants for scholarships, fellowships, student loans. etc ? (Soo Note below 3
X 4 Do you have a section 403(b) annuity plan for your employees? 41 X Note Attach a statement to explain how the organization detannines that Individuals or organizations receiving grants or loans from it In furtherwce of its charitable program "quatify' to receive payments
FP-a-ri-FF-Reason for Non-Private Foundation Status (See pages 3 through 6 of the instructions) The organization Is not a private foundation because it is (Please check only ONE applicable box ) 5 ED A church, convention of churches, or association of churches Section 170(b)(1)(A)(1) 6 A school Section 170(b)(l)(A)(n) (Also complete Pad V ) 7 A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(111) 8 A Federal, state, or local government or governmental unit Section 170(b)(1)(A)(v) 9 A medical research organization operated In conjunction with a hospital Section 170(b)(l)(A)(ni) Enter the hosphalls name, city,
and state 10, 10 An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(iv) (Also complete the Support Schedule in Part IV-A )
its An organization that normally receives a substantial part of do; support from a governmental unit or from the general public Section 170(b)(1)(A)(vl) (Also complete the Support Schedule In Part IV-A )
11b A community trust Section 170(b)(1)(A)(vi) (Also complete the Support Schedule In Part IV-A 12 An organization that normally receives (1) more than 33 1/3% of its support from contribubons, membership fees, and gross
receipts from activities related to its charitable, etc , functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment Income and unrelated business taxable Income (loss section 511 tax) from businesses acquired by the organization after June 30 . 1975 See section 509(a)(2) (Also complete the Support Schedule in Part IV-A )
13 An organization that Is not controlled by any disqualified persons (other than foundation managersl and supports organizations dersenbed in (111 lines 5 throuah 12 above, of (2) section 501(c)(4) . (5) . or (6) . If they meet the test of section 509(a)(2) (See section 509(a)(3)
Provide the following Inforimation about the supported organizations (See page 5 of the instructions
(a) Name(s) of supported organmation(s) (b) Line number
from above
14 An organization organized and operated to test for public safety Section 509(a)(4) (Sea page 6 of the Instructions Schedule A (Form 990 or 990-EZ) 2001
I ruu I It, a up VU I I Pa . uu . .taw a t I IJ10 LWV I I IUIj pus atup, U IT tuou U I IIIU Lu, ..1lu . .. . . . . . . . . . . 27 Organizations described on line 12 a For amounts included In lines 15, 16, and 17 that were received from a "disqualified person .' prepare a list for your records
to show the name of, and total amounts received In each year from, each 'disqualified person ' Do not file this list with your return Enter the sum of such amounts for each year N/A (2000) (1999) (1998) (1997)
b For any amount Included in line 17 that was received from each peson (other than 'disqualified persons'), prepare a list for your records to show the name of. and amount received for each year, that was more than the larger of (1) the amount online 25 for the year or (2) $5.000 (include In the list organizations described In lines 5 through 11, as well as Individuals ) 00 not Ills this list with your return After computing the difference between the amount received and the Larger amount described In (1) or (2), enter the sum of these differences (the excess amounts) for each year N/A (2000) (1999) (1998) (1997)
Add Amounts from column (e) for tines 15 17 20
16 21
it Add Un927a total and line 27b total a Public support (line 27c total minus line 27d total) f Total support for section 509(a)(2) test Enter amount on line 23, column (a) 2711 Q Public support poincentage alne 27@ (numeraticid dfivided by line 27f (denominator)) PIT
28 UnusualGrants For an organization described In line 10 . 11, or u, that received any unusual grants during 1997 through 2000, prepare a list for ourrecordsto show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of 9 nature of a grant Do not file this 19t with your return Do not Include these grants In line 15
NONE 123121 12-29-01 Schedule A (Form 990 of 990-EZ) 2001
I MAKE-A-WISH FOUNDATION OF CENTRAL AND Schedule A (Form 990 or 990-MM01 SIDUTHERN GEORGIA 58-705032 Page3 LEgft _JV.'A d a box on line 10, 11 . or 12 ) Use cash method of accountill 9. j Support Schedule (Complete on~, if c checks
Note : You may use the worflushise In Instructions for convertin Y from the accrual to the cash mathod of a ountift
(Do not nowe unusum grT,,~ S" 11.281 243,787 . 2591979 . 117,186 . 915-10-2-4- . 715,976 .
16 Membership fees received 17 Gross receipts from admissions,
merchandise sold or services performed . or furnishing of facilities In any act" that is related to the organization's charitable . etc . purpose
18 Gross income from interest, dividends, amounts received from payments on securities loans (sec- tion 51 2(a)(5)), rents . royalties, and unrelated business taxable income (loss section 511 taxes) from businesses acquired by the organization after June 30. 1975 2,811 . 629 . 410 . 753 . 4,603 .
19 Net income from unrelated business activities not Included In line 18
20 Tax menum iviaci for me oManLzation's t;T,TWIt and 61thw Paid 0 It or taptindec! 0 . ft ImItIaff
21 The value of services or facilities furnished to the organization by a governmental unit without charge Do not Include the value of services or facilities generally lumished to the public without charge
22 Ortner incorm A t,II:I a aclneclui& Do not Include own or Om) *am "a of capitw 11T .Tnt
23 Total of lines 15 through 22 246,598 . 260,608 . 117 596 95,777 . 72-0,579' . 24 Line 23 minus line 17 246,598 . 260,608 . 117,596 :1 95,777 . 720 579 . 25 Enter 1% of line 23 2,466 . 21,606 . 1,176 .1 958 . . ~, 26 Organizations described on lines 10 orll a Enter 2% of amount In column (a), line 24 1110- 261 14,412 .
b Prepare a list lot your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total grfts for 1997 through 2000 exceeded the amount shown In line 26a Z Do not file this list with your return Enter the total of all these excess amounts 110- 25ts 94,025 .
c Total support for section 509(a)(1) test Enter line 24, column (a) 111- 26c 720 579 d Add Amounts from column (a) for lines 18 4,603 . 19
22 26b 94,025 . Bit, 26d 98,628 . a Public support (line 26c minus line 26d total) 111~ 1 211a 621,951 .
to- 27C I N 1110- 27d I N 10-1270 1 N
123131 12 29-M
MAKE-A-WISH FOUNDATION OF CENTRAL AND Schedule A (Form 990 or 990-R) 2001 SOUTHERN GEORGIA 58-7056032 Pago4
VT Private School Questionnaire (See page 7 of the Instructions) N/A (To be completed ONLY by schools that checked the box on line 6 In Part IV)
29 Does the organization have a racially nondiscriminatory policy toward students by statement In Its charter, bylaws, other governing Yes No
Instrument, or In a resolution of its governing body? 29 30 Does the organization include a statement of its racially nondiscriminatory policy toward students In all its brochures. catalogues,
and other written communications with the public dealing with student admissions, programs, and scholarships? 30 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of
solicitation for students, or during the registration period UK has no solicitation program. in away that makes the policy known to all parts otthe general community it serves? 31 If 'Yes,' please describe, If *No: please explain (if you need more space. attach a separate statement
32 Does the organization maintain the following a Records Indicating the racial composition of the student body, faculty, and administrative staff? 32a IF Records documenting that scholarships and other financial assistance are awarded on a racially nondiscruninatory basis? 32b c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student
admissions. programs, and scholarshipSI 32c it Copies of all material used by the organization or on its behalf to solicit contnbutions? 32d
If you answered Wo'to any of the above, please explain (11 you need more space, attach a separate statement
33 Doesthe organrzation discriminate by race In anywaywith respectto a Students' rights or privileges? 338 b Admissions policies? 33b c Employment of faculty or administrative staff? 33c it Scholarships OF other financial assistance? 33d a Educational policies? 33o f Use of facilities? 331 g Athletic programs? 33o h Other extracurricular activities? 33h
It you answered 'Yes' to any of the above, please explain (it you need Moro space, attach a separate statement
"1, 0
34 a Does the organization receive any financial aid or assistance from a governmental agency? 34a to Has the organization's nght to such aid ever been revoked or suspended?
M11 11 you answered 'Yes' to either 34a or b, please explain using an attached statement 35 Does the organization certify that it has compiled with the applicable requirements of sections 4 01 through 4 05 of Rev Proc 75-501
1975-2 C 8 587, covering racial nondiscrimination? 11 'No.* attach an explanation n, Schedule A (Form 990 or 990-EZ) 2001
" MAKE-A-WISH FOUNDATION OF CENTRAL AND I Schedule A Form990 or990-EZ) 2001 SOUTHERN GEORGIA 58-7056032
PAa 5
W-ATLobbying Expenditures by Electing Public Charities (See page 9 of the instructions) NTAT- (To be completed ONLY by an eligible organization that filed Fo
M 5728L 11.21firk 1111- a I rf thA nma nbatinn hAinnns In fin 2iffillafild n rni in ChArk b~ In M If ..,, PhArkarl -2-2nel limited rnnt,AFn,A.k1nntl nnn~
36 Total lobbying expenditures to Influence Public opinion (grassroots lobbying) 37 Total lobbying expenditures to Influence a legislative body (direct lobbying) 3a Total lobbying expenditures (add lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount Enter the amount from the following table -
If the amount on line 40 Is - The lobbying nontaxable amount Is -Not .. $500,00D 20% of we sunnount on fine so ~- S500,000 but not ~sr $1,00frono $100,000 plus 15% of Me ~ ove, M.000
Over $1,000,0100 but not mer $1,500,OW $175 .000 plus 10% of Me sposes, mis, $1 000.00D
over $1,500 000 but not wer $17 ODD ODD $225 .0D0 plus 59A of Me togesit, tnqs, $1,5ou,000
01W $17 000 ODO 61 ODD ODO
42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36 Enter -G- R line 42 is more than line 36 44 Subtract line 41 from line 38 Enter -0- 1 line 41 Is more than line 38
Y 41
777
45 Lobbying ceiling amount (150% of line 45(e)) 0 .
47 Total lobbying expenditures 0 .
48 Grassroots nontaxable amount 0 .
49 Grassroots ceiling amount (150% of line 0 .
50 Grassroots lo :y'iong diture 0 . Part VI-0
I Lobbying Activity by Nonelecting Public Charities (For reporting only by organtutions that did not complete Pan VI-A) (See page 12 of the instructions N/A
During the year, did the organization attempt to influence national, state or local legislation, including any attempt to Yes No Amount influence public opinion on a legislative matter or referendum, through the use of
a Volunteers b Paid staff or management (include compensation in expenses reported on lines c through It c Media advertisements it Mailings to members, legislators, or the public 0 Publications, or published or broadcast statements f Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officials, or a legislative body h Rallies, demonstrabons . seminars, conventions . speeches, lectures, or any other means I Total lobbying expenditures (Add linesc through h 0 .
If 'Yes' to any of the above, also attach a statement g lving a detailed description of the lobbying activities Z1141 2 2"1 Schedule A (Form 990 or 990-EZ) 2001
Limits on Lobbying Expenditures term 'wenditures' means amounts Bald or lncun
(1) (b Affiliated group To be
complq~ led for ALL
totals electing organtzatlons
is en ~ount on eitherfine 43 or line 44, you muist file Form 4720
4-Year Averaging Period Unger Section 501(h) (Some organizations that made a section 501 (h) election do not have to complete all of the five columns
below See the Instructions for lines 45 throuah 50 on Page 11 of the Instructions )
Lobbying Expenditures During 4-Year Averaging Period N Calendar year (or (a) (b) W (d) (a) fiscal year beginning In) 1111. 2001 2000 1999 1998 Total 45 Lobbying nontaxable
MAKE-A-WISH FOUNDATION OF CENTRAL AND Schedule A (Form 990 or 990-EZY2001 SOUTHERN GEORGIA 58-7056'032 Pace 6 LPatt mij information Regarding Transfers To and Transactions and Relationships W6 Noncharitable
Exempt Organizations (See page 12 of the instructions I 51 Did the reporting organization directly or indirectly engage In any of the following with any other organization described In section
501 (c) of the Code (other than section 501 (c)(3) organizations) or In section 527. relating to political organizations? a Transfers from the reporting organization to a nonchantable exempt organization of, YW NO
(1) Cash 518(l) X (11) Other assets all]) X
b Other transactions (1) Sales or exchanges of assets with a noncharitable exempt organization b(l) X (11) Purchases of assets from a noncharitable exempt organization bill) X (111) Rental of facilities. equipment, or other assets ia X (tv) Reimbursement arrangements b(lv) X (v) Loans or loan guarantees b(v) X (vi) Performance of services or membership or fundraising solicitations I b(VQ I X
c Sharing of facilities, equipment, mailing lists, other assets, or paid employees I C I I X d 11 the answer to any of the above Is 'Yes,' complete the following schedule Column (b) should always show the fair market value of the
goods, other assets, or services given by the reporting organization If the organization received less than fair market value in any
52 a Is the organization directly or Indirectly affiliated with, or related to, one or more tax-exempt organizations described In section 501 (c) of the I Ye, Code (otherthan section 501(c)(3)) or In section 527? 11111- [- [XI No
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FORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 1
GROSS DESCRIPTION OF EVENT RECEIPTS
INTERNAL SPECIAL EVENTS 76,175 .
TO FM 990, PART I, LINE 9 76,175 . 76,175 . 2,180 . 73,995 .
FORM 990 OTHER CHANGES IN NET ASSETS OR FUND BALANCES STATEMENT 2
UNREALIZED GAIN ON INVESTMENTS
TOTAL TO FORM 990, PART I, LINE 20
1,112 .
1,112 .
FORM 990 SPECIFIC ASSISTANCE TO INDIVIDUALS STATEMENT 3
FORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 4
STATEMENT(S) 1, 2, 3, 4
MAKE-A-WISH FOUNDATION OF CENTRAL AND S 56-7056032
CONTRIBUT . GROSS DIRECT NET INCLUDED REVENUE EXPENSES INCOME
76,175 . 2,180 . 73,995 .
DESCRIPTION AMOUNT
DESCRIPTION
MULTIPLE WISHES GRANTED TO QUALIFIED WISH CHILDREN
TOTAL TO FORM 990, PART II, LINE 23
AMOUNT
210,528 .
210,528 .
COST OR ACCUMULATED DESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE
OFFICE EQUIPMENT 7,349 . 1,653 . 5 ' 696 .
COMPUTER EQUIPMENT 3,744 . 1,011 . 2,733 .
TOTAL TO FORM 990, PART IV, LN 57 11,093 . 2,664 . 8,429 .
MAKE-A-WISH FOUNDATION OF CENTRAL AND S ~e-7056032
TOTAL TO FORM 990, PART IV, LINE 65, COLUMN B 59,912 .
FORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 6 TRUSTEES AND KEY EMPLOYEES
NAME AND ADDRESS
DAVID WILSON
MACON, GA 31204
KAVAN ANDERSON
MACON, GA 31204
KIMBERLY ROBERTS
MACON, GA 31204
THOMAS BROWDER
MACON, GA 31204
BUD COSTELLO
MACON, GA 31204
DR . RON FREEMAN
MACON, GA 31204
DOREEN HANSARD
MACON, GA 31204
BOBBY HARTLEY
MACON, GA 31204
STATEMENT(S) 5, 6
EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE
AVRG HRS/WK SATION CONTRIB ACCOUNT
PRESIDENT 0 . 0 . 0 . 0 .
BOARD MEMBER 0 . 0 . 0 . 0 .
TREASURER 0 . 0 . 0 . 0 .
BOARD MEMBER 0 . 0 . 0 . 0 .
BOARD MEMBER 0 . 0 . 0 . 0 .
BOARD MEMBER 0 . 0 . 0 . 0 .
BOARD MEMBER 0 . 0 . 0 . 0 .
BOARD MEMBER 0 . 0 . 0 . 0 .
STATEMENT(S) 6, 7
MAKE-A-WISH'FOUNDATLON OF CENTRAL AND S 58~-7056032
WALTER MOODY BOARD MEMBER 0 . 0 . 0 . 0 .
MACON, GA 31204
ANDY HOWORTH VICE PRESIDENT 0 . 0 . 0 . 0 .
MACON, GA 31204
KLINE PETTY BOARD MEMBER 0 . 0 . 0 . 0 .
MACON, GA 31204
TOTALS INCLUDED ON FORM 990, PART V 0 . 0 . 0 .
FORM 990 STATEMENT CONCERNING LIQUIDATION, STATEMENT 7 TERMINATION, ETC . - PART VI, LINE 79
EXPLANATION
EFFECTIVE SEPTEMBER 1, 2002 THE MAKE-A-WISH FOUNDATION OF NORTH GEORGIA AND ALABAMA ACQUIRED THE MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
I
I I I I I
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Financial Statements
August 31, 2002 and 2001
7 1
(With Independent Auditors' Report Thereon)
I
I
I
I
I
I
I
Telephone 404 222 3000 Fax 404 222 3050
Independent Auditors' Report
The Board of Directors Make-A-Wish Foundation of Central and Southern Georgia
b?Lr A ~~- 303 Peachtree Street, N E Suite 2000 Atlanta GA 30308
We have audited the accompanying statements of financial position of Make-A-Wish Foundation of Central and Southern Georgia (the "Foundation") as of August 31, 2002 and 2001 and the related statements of activities, functional expenses and cash flows for the years then ended These financial statements are the responsibility of the Foundation's management . Our responsibility is to express an opinion on these financial statements based on our audits
We conducted our audits in accordance with auditing standards generally accepted in the United States of America Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of matenal misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation We believc that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Make-A-Wish Foundation of Central and Southern Georgia as of August 31, 2002 and 2001 and its changes in net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.
K'PM(:;r LcP
December 10, 2002
G UY I G 1.~ . us .1 ~11~
August 31, 2002 and 2001
2001 77,000 42,337 16,980
533 5,360
Assets 2002 13,654 29,016 38,700
533 8,429
90,332 142,210
76,178 22,980 99,158
142,210
3,789 23,900 27,689
90,332
See accompanying notes to financial statements
2
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Statements of Financial Position
Cash and cash equivalents Investments (note 3) Contribution receivable Prepaid insurance Equipment, net (note 4)
Total assets Liabilities and Net Assets
Accounts payable and accrued expenses Capital lease obligation Accrued pending wish costs
Total liabilities Commitments and contingency (notes 5, 9 and 10) Net assets
Unrestricted Temporarily restricted (note 7)
Total net assets
Total liabilities and net assets
2,731 6,279
53,633 62,643
13,946
29,106 43,052
Temporarily Unrestricted restricted Total
15,393 144,481 159,874 465,234_
27,689
See accompanying notes to financial statements
3
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Statement of Activities Year ended August 31, 2002
Revenues and other support Contributions Internal special events Less cost of direct benefit to donor
Interest income Unrealized gain on investments Net assets released from restrictions (note 8)
Total revenues and other support Expenses and losses
Program services Wish granting
Total program services
Support services Fund raising Management and general
Total support services Total expenses
Change in net assets Net assets, beginning of the year
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Statement of Activities Year ended August 31, 2001
Revenues and other support Contributions Internal special events Less cost of direct benefit to donor
Interest income Net assets released from restnctions (note 8)
Total revenues and other support Expenses
Program services Wish granting
Total program services Support services
Fund raising Management and general
Total support services Total expenses
Change in net assets Net assets, beginning of the year
Net assets, end of the year
76,287 (109)
76,178
See accompanying notes to financial statements
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Statement of Functional Expenses Year ended August 31, 2002
Program Services Support Services Wish Fund Management
Granting Raising and General Totals Direct costs of wishes S 210,528 - - 210,528 Salaries, taxes and benefits 63,947 13,836 129,867 207,650 Rent 12,078 609 5,715 18,402 Advertising 7 - 3 10 Office supplies 3,488 176 1,651 5,315 Telephone 2,250 113 1,064 3,427 Repairs and maintenance 452 23 214 689 Postage/delivery 2,572 130 1,217 3,919 Insurance 525 26 248 799 Award and recognition 95 5 45 145 Depreciation 1,021 51 483 1,555 Travel/conferences 2,948 149 1,395 4,492 National assessment 1,133 57 536 1,726 Miscellaneous 4,316 218 2,043 6,577
$ 305,360 15,393 144,481 465,234
Statement of Functional Expenses Year ended August 31, 2001
Support Services Fund Management
Raising and General Totals Direct costs of wishes Salaries, taxes and benefits Rent Advertising Office Supplies Telephone Repairs and maintenance Postage/delivery Insurance Award and recognition Depreciation Travel/conferences National assessment Miscellaneous
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Program Services Wish
Granting 222,073 25,760 9,439
1,514 1,237
550
26,319 9,644 19,195 1,547 1,264
562
263,152 60,816 53,331 377,299
See accompanying notes to financial statements
Years ended August 31, 2002 and 2001
(21,720) 35,416 (33)
(11,215) 6,875 24,527 (33,691) (77,372) 41,222
(407) (63,346) 31,993 77,000 45,007 13,654 77,000 Cash and cash equivalents, end of the year
See accompanying notes to financial statements
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Statements of Cash Flows
Cash flows from operating activities Change in net assets Adjustments to reconcile change in net assets to net cash
(used in) provided by operating activities Unrealized (gains) losses on investments Depreciation Loss on disposal of donated equipment Donated equipment Increase (decrease) in cash resulting from changes in
Net cash (used in) provided by operating activities Cash flows from investing activities
Net purchases of investments Purchases of equipment
Net cash provided by (used in) investing activities Cash flows from financing activities
Payments on capital lease obligation (Decrease) increase in cash and cash equivalents
Cash and cash equivalents, beginning of the year
2002 2001
(71,469) 33,898
(1,112) 243 1,555 1,014 2,062 - - (2,500)
14,433
14,433
(8,529) (700)
(9,229)
Non-cash transaction During 2002, equipment totaling $6,686 was acquired through capital lease obligations
August 31, 2002 and 2001
Unrestricted net assets - Net assets not subject to donor-imposed stipulations
8 (Continued)
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Notes to Financial Statements
(1) Organization
Make-A-Wish Foundation of Central and Southern Georgia (the "Foundation") is a Georgia nonprofit corporation, organized for the purpose of granting wishes to children with life-threaterang illnesses The Foundation is an independently operating chapter of Make-A-Wish Foundation of America (the National Organization), which is obligated to develop and implement national programs in public relations and fund raising for the benefit of all local chapters ne Foundation is obligated to comply with the National Organization's bylaws, chapter agreement and such guidelines, resolutions and policies as may be adopted by the national board
'Me Foundation granted its first wish in 1986 and has granted a total of 92 wishes through August 31, 2002 The total average cost of a wish during fiscal 2002 was approximately $3,320 The total average cost of a wish during fiscal 2001 was approximately $3,300 As of August 31, 2002, the Foundation had fifteen total pending wishes, of which all are reportable accrued pending wishes included in the 2002 statement of financial position
Effective September 1, 2002 the Make-A-Wish Foundation of North Georgia and Alabama acquired the Make-A-Wish Foundation of Central and Southern Georgia
(2) Summary of Significant Accounting Policies
(a) Basis of Presentation
The Foundation presents its financial statements in accordance with the American Institute of Certified Public Accountants Audit and Accounting Guide for Not-For-Profit Organizations (Audit Guide) Under die Aucht Guide, not-for-profit organizations are required to provide a statement of financial position, a statement of activities, and a statement of cash flows which are prepared to focus on the organization as a whole and to present balances and transactions according to the existence or absence of donor-imposed restrictions
The Foundation maintains its accounts on die accrual basis of accounting Net assets and revenues, gains and losses are classified based on the existence or absence of donor-imposed restrictions Accordingly, net assets and changes therein are classified as follows
Permanently restricted net assets - Net assets subject to donor-imposed stipulations that they be maintained permanently by the Foundation Generally, the donors of these assets permit the Foundation to use all or part of the income earned on related investments for general or specific purposes
Temporarily restricted net assets - Net assets subject to donor-imposed stipulations that may or will be met by actions of the Foundation and/or the passage of time
9 (Continued)
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Notes to Financial Statements August 31, 2002 and 2001
Revenues are reported as increases in unrestricted net assets unless use of the related assets is limited by donor-imposed restrictions Expenses are reported as decreases in unrestricted net assets Gains and losses on investments and other assets or liabilities are reported as increases or decreases in unrestricted net assets unless their use is restricted by explicit donor stipulation or by law Expirations of temporary restrictions on net assets, 1 e the donor-stipulated purpose has been fulfilled and/or the stipulated tune period has elapsed, are reported as reclassifications between the applicable classes of net assets
(b) Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and net assets, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue, gains, and other support and expenses during the reporting period Actual results could differ from those estimates
(c) Cash Equivalents
The Foundation considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents Cash and cash equivalents include money market fttnds
(d) Investments Investments, consisting primarily of mutual ftmds, cornmon stocks and certificates of deposit, with readily determinable market values, are measured at fair value as of year-end in the financial statements Investment income or loss (including realized gains and losses on investments, interest and dividends) and unrealized gains and losses on investments are recognized in the statements of activities
(e) Contributions
Under the Audit Guide, contributions, grants, and bequests including unconditional promises to give, are recognized as either temporarily or permanently restricted support if they are received with donor stipulations that lurut the use of the donated assets When a donor restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statements of activities as net assets released from restrictions Contributions of assets other than cash are recorded at their estimated fair value Contributions of services shall be recognized if the services received (a) create or enhance nonfinancial assets or (b) require specialized skills which are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation The Foundation received service and material donations, including office rent, included in the accompanying statements of activities at an estimated fair market value of approximately $131,900 and $168,200 for the years ended August 31, 2002 and 2001, respectively A substantial number of volunteers have donated a significant amount of time to the Foundation's programs and activities No amounts have been reflected in the financial statements for these services masmuch as no objective basis is available to measure the value of such services
August 31, 2002 and 2001
'17he Foundation accrues for the estimated cost of reportable pending wishes if certain measurable wish criteria are met The reportable pending wish criteria include a medical eligibility form signed by the child's physician and formal approval by the Foundation
(Continued) 10
(t) Investment Income
Income and net gains on investments of endowment and smular funds are reported as follows As increases in permanently restricted net assets if the ternis of the gift or the Foundation's Board interpretation of relevant state law require that they be added to the principal of a permanent endowment fund,
As increases in temporarily restricted net assets if the terms of the gift impose restrictions on the use of the income, or
As increases in unrestricted net assets in all other cases
(g) Temporarily Restricted Net Assets
The Foundation has adopted the following optional accounting policies with respect to temporarily restricted net assets
Contributions with Restrictions Met in the Same Year
Contributions received with donor-imposed restrictions that are met in the same year as received are reported as revenues of unrestricted net assets
Release of Restrictions on Net Assets for Acquisition of Land, Building, and Equipment
Contributions of land, building, and equipment without donor stipulations concerrung the use of such long-lived assets are reported as revenues of unrestricted net assets Contributions of cash or other assets to be used to acquire land, building, and equipment with donor stipulations are reported as revenues of temporarily restricted net assets, the restrictions are considered to be released at the time of acquisition of such long-lived assets
(h) Contributions Receivable
Contributions receivable represent contributions acknowledged in writing by durd parties prior to August 31, but not transmitted to the Foundation until after that date The Foundation's contribution receivables are generally collected within one year
Cj) Equipment
Equipment is recorded at cost when purchased or at fair market value at the date of gA if contributed, and are depreciated using the straight-line method over five years
0) AccruedPending Wish Costs
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Notes to Financial Statements
August 31, 2002 and 2001
(3)
I I (Continued)
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTRERN GEORGIA
Notes to Financial Statements
(k) Income Taxes
'Me Foundation has received a tax determination letter indicating that it qualifies as a tax-exempt orgaruzation under Section 501(c)(3) of the Internal Revenue Code The Foundation is also exempt from the State of Georgia taxation
(1) Functional Fxpenses
The Foundation performs three functions wish granting, fund raising and management and general Definitions of these functions are as follows
Wish Granting Activities performed by the Foundation which fulfills wishes to children with terminal illnesses or life-threatening medical conditions creating the probability the children will not survive beyond their eighteenth year
Fund Raising Activities performed by the Foundation to generate funds and/or resources to support its programs and operations During the fiscal years ended August 31, 2002 and 2001, the Foundation incurred no significant joint costs for activities that include fund raising appeals
Management and General All costs not identifiable with a single program activity, but indispensable to the conduct of such programs and activities and to the organization's existence Tlus includes expenses for the overall direction of the organization, business management, general record keeping, budgeting, financial reporting and activities relating to these fimctions such as salaries, rent, supplies, equipment and other general overhead
Expenses which benefit more than one function of the Foundation are allocated among the functions based generally on the amount of time spent by employees on each fijnction
Investments
Investments as of August 31, 2002 and 2001 consist of the following
2002 2001
Mutual ftmds 20,728 19,965 Common stocks 8,288 6,372 Certificates of deposit - 16,000
29,016 ______L2,337
Notes to Fmancial Statements August 31, 2002 and 2001
2002
$ 7,349 3,744
11,093
(2,664)
$ 8,429
(1,547)
5,360 Equipment, net
During 2002, the Foundation received restricted donations with outstanding balances as of August 31, 2002 and 2001 as follows
(Continued) 12
(4) Equipment
A summary of equipment as of August 31, 2002 and 2001 follows
Office equipment Computer equipment
Less accumulated depreciation
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
2001
3,163 3,744 6,907
(5) Transactions with the National Organization
The Foundation pays the Make-A-Wish Foundation of America an annual assessment, which was $1,726 and $8,061 for the years ended August 31, 2002 and 200 1, respectively
(6) Office Occupancy
The Foundation is provided donated office space on a month-to-month basis The fair market value of the space is recorded both as an in-kmd contribution and as an expense Rent expense for the years ended August 31, 2002 and 2001 was $17,040 and $29,224, respectively
(7) Restricted Net Assets
2002 Temporarily restricted net assets are available for the following
purposes Wish granting for children within the year $ 21,800 Equipment purchases 2,100 Rent --
$ 23,900
2001
17,300
5,680
22,980
Net assets were released from donor restrictions by mcurnng expenses satisf~ing the restricted purposes specified by donors for the year ended August 31, 2002 and 2001 as follows
17,300
5,680
28,396 12,973 24,000
22,980 65,369
(9) Retirement Plans
13
(8)
MAKE-A-WISH FOUNDATION OF CENTRAL AND SOUTHERN GEORGIA
Notes to Financial Statements August 31, 2002 and 2001
The Foundation adopted a Section 403(b) Tax-Deferred Annuity (TDA) during July 2000 Employees are eligible for participation immediately upon lure The Foundation does not make contributions to the plan
ne Foundation adopted a Simple Employee Pension (SEP) plan during July 2000 Full-time employees and permanent part-time employees that average 1,000 hours annually are eligible for participation after completing one year of service The Foundation contributes 5% of employees' gross salary annually Retirement plan expense was $3,360 and $2,060 during the years ended August 31, 2002 and 2001, respectively
(10) Concentrations of Credit Risk
Financial instruments that potentially subject the Foundation to concentrations of credit risk consist principally of cash, cash equivalents and investments The Foundation places its cash, cash equivalents and investments with high-credit quality financial institutions and generally limits the amount of credit exposure to the amount in excess of the Federal Deposit hisurance Corporation ("FDIC") insurance coverage linut of $100,000 From time to time throughout the year, the Foundation's cash balances may exceed the amountof the FDIC insurance coverage The Foundation, however, does not anticipate nonperformance by the financial institutions
