2024-04-25T15:13:04-05:00 2023-06-30 061667465 PRAGER METIS CPAS LLC 1951 KIDWELL DRIVE SUITE 200 TYSONS CORNER VA 22182 990 2022-07-01 581642982 ENCHANTED PEACH CHILDREN'S FOUNDATION INC ENCH 7703939474 8615 ROSWELL ROAD ATLANTA GA 30350 PAUL RICKERT EXECUTIVE DIRECTOR 7703939474 2024-04-24 1 PAUL RICKERT 999009999 0 ROBERT N THOMPSON P01389483 7038210702 2024-04-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X PAUL RICKERT 8615 ROSWELL ROAD ATLANTA GA 30350 1074449 0 X WWW.ENCHANTEDPEACH.ORG X 1985 GA CHILDREN'S WISH FOUNDATION INTERNATIONAL FULFILLS WISHES FOR SERIOUSLY AND TERMINALLY ILL CHILDREN AROUND THE WORLD. SINCE CWFI'S INCEPTION IN 1985, THE FOUNDATION HAS CREATED THOUSANDS OF ONCE IN A LIFETIME WISHES AND OPPORTUNITIES FOR THESE CHILDREN, PROVIDING THEM AND THEIR FAMILIES WITH MEMORIES TO CHERISH FOREVER. IN ADDITION, CWFI TOUCHES THE LIVES OF OVER 300,000 CHILDREN EACH YEAR THROUGH CWFI'S HOSPITAL ENRICHMENT PROGRAMS. THESE PROGRAMS PLACE EDUCATIONAL AND ENTERTAINMENT MATERIALS IN CHILDREN'S HOSPITALS AND OTHER FACILITIES INCLUDING: COMPUTERS, DVD PLAYERS, LIBRARIES OF SOFTWARE AND DVD'S, BOOKS, AND GAMES; KEEPING THE CHILDREN ACTIVE, ALERT AND DIVERTED FROM THE REALITY OF THEIR HOSPITALIZATION. 4 4 8 0 0 0 879229 1055869 0 0 1898079 18238 37777 342 2815085 1074449 200446 313072 0 0 518470 481050 45495 20187 755048 479397 1075629 1243808 1889938 1571277 -815489 1240627 635264 161000 371126 1079627 264138 X CHILDREN'S WISH FOUNDATION INTERNATIONAL, INC. WAS FOUNDED ON THE PREMISE THAT SERIOUSLY ILL CHILDREN, REGARDLESS OF RACE, COLOR, CREED, RELIGION, OR ECONOMIC STATUS, ARE NOT ABLE TO EXPERIENCE A NORMAL, CAREFREE CHILDHOOD. FOR THESE UNFORTUNATE CHILDREN, CHILDREN'S WISH FOUNDATION PROVIDES AN EXPERIENCE OF A LIFETIME IN THE FORM OF A FAVORITE WISH. CHILDREN'S WISH FOUNDATION WILL FULFILL THE FAVORITE WISH FOR ANY CHILD HAVING A LIMITED LIFE EXPECTANCY WITH MEDICAL SCIENCE AS WE KNOW IT TODAY. EACH WISH WILL BE COMPLETED WHILE THE CHILD IS HEALTHY ENOUGH TO FULLY ENJOY IT. THE IMMEDIATE FAMILY IS INCLUDED IN THE WISH FULFILLMENT SO THAT THE CHILD AND FAMILY CAN SHARE IN THE EXPERIENCE AND CREATE HAPPY MEMORIES TOGETHER. CHILDREN'S WISH FOUNDATION INTERNATIONAL IS COMMITTED TO THIS PURPOSE AND WILL ENSURE THAT EVERY PROJECT, EVENT AND CONTRIBUTION WILL BE DIRECTLY CONNECTED WITH OUR MISSION. 0 0 474541 256821 FAMILY SERVICES - ALL EXPENSES INCURRED TO ASSIST FAMILIES AND PROGRAMS IN ORDER TO PROMOTE A MORE POSITIVE ENVIRONMENT FOR SERIOUSLY ILL CHILDREN WHILE THEY ARE RECEIVING TREATMENT. THE HOSPITAL ENRICHMENT PROGRAM PROVIDES EDUCATIONAL AND ENTERTAINMENT MATERIALS TO HOSPITALS AND HEALTHCARE FACILITIES AROUND THE WORLD. THE CELEBRATION OF LIFE PROGRAMS BRING MAGIC TO CHILDREN THROUGHOUT THE YEAR. ALSO, ALL EXPENSES INCURRED TO ENCOURAGE THE GENERAL PUBLIC TO PARTICIPATE IN THE FOUNDATION'S MISSION. 268456 56251 CHILDREN'S WISHES - ALL EXPENSES INCURRED TO FULFILL THE WISHES OF SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. THIS IS A ONCE IN A LIFETIME EXPERIENCE FOR A CHILD FACING THE MOST DEVASTATING CIRCUMSTANCES, THEREFORE CARE IS TAKEN TO ENSURE THAT THE QUALITY OF EACH WISH FAR EXCEEDS THE EXPECTATIONS OF THE CHILD. 62724 EDUCATION/PUBLIC AWARENESS - ALL EXPENSES INCURRED TO EDUCATE THE GENERAL PUBLIC ABOUT THE NEEDS AND WISHES OF SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. THIS EDUCATES THE PUBLIC ABOUT WAYS THEY CAN SUPPORT THE SERIOUSLY ILL CHILDREN IN THEIR COMMUNITY AS WELL AS HELPING CHILDREN FEEL SUPPORTED, LOVED AND CARED FOR. 805721 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 7 0 1 8 1 1 1 1 UK 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WI WV TX X X THE ORGANIZATION 7703939474 8615 ROSWELL ROAD ATLANTA GA 30350 LINDA DOZORETZ PRESIDENT/CHAIRMAN 40.00 1.00 X X 157550 0 27173 JANET MICHAELS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LAURA ASHLEY KEENEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 RONALD TAYLOR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 157550 0 27173 1 0 1 0 0 2349 1053520 216773 1055869 18238 18238 342 342 1074449 0 0 18580 X 313072 313072 157194 99371 54628 3195 271750 171788 94438 5524 11575 7317 4023 235 8678 5486 3016 176 31853 20136 11069 648 5310 5310 46341 46341 20187 20187 782358 42785 21515 718058 70230 43386 25447 1397 21455 13563 7456 436 47744 30182 16592 970 161 102 56 3 984 622 342 20 831 831 POSTAGE AND SHIPPING 48544 44793 69 3682 REGISTRATIONS 18905 18905 AUTOMOTIVE 11137 7041 3870 226 CONTRIBUTIONS 9180 1988 7192 12449 4089 8069 291 1889938 805721 329169 755048 X 761504 27056 0 734448 7391 303238 754015 36886 272091 214181 126484 310 57116 57116 9235 11192 507365 502522 5675 4843 1122 0 7498 7498 1240627 635264 5525 216260 155475 154866 161000 371126 X 805216 47637 274411 216501 1079627 264138 1240627 635264 -815489 0 X X 0 1 X 1 0 X 2969366 1503881 949210 879229 1055869 7357555 2969366 1503881 949210 879229 1055869 7357555 16321 7341234 23970 10513 1350 3553 17417 56803 14400 2578 2743 4555 0 24276 531 7608 25704 43720 77563 7516197 0.97670 0.98620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER MISCELLANEOUS INCOME - 2018 AMOUNT: $ 531. 2019 AMOUNT: $ 7,608. 2021 AMOUNT: $ 25,704. 2022 AMOUNT: $ 0. DIRECT MAIL INCOME - 2022 AMOUNT: $ 43,720. 507365 502522 4843 4843 AGENCY FUNDS HELD FOR OTHERS 928 SBA LOAN 153938 154866 X 1074449 0 1074449 0 1074449 1889938 0 1889938 0 1889938 PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE POSITION THAT THE FOUNDATION IS EXEMPT FROM INCOME TAXES. THE FOUNDATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS OPEN TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X X X 1 AGEIS 6017 PINE RIDGE ROAD SUITE 201 NAPLES FL 34119 DIRECT MAIL 1 517052 551471 -34419 INNOVAIRRE 9200 RUMSEY RD SUITE 100 COLUMBIA MD 21045 DIRECT MAIL 1 218668 223375 -4707 INSURANCE AUTO AUCTION 626 S PRIMROSE AVE MONROVIA CA 91016 VEHICLE PROCESSING 1 3580 3291 289 739300 778137 -38837 AK AL AR AZ CA CO CT FL GA HI IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN TX UT VA WA WI WV SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH PROVIDES FOR THE PAYMENT OF FEES FOR FUNDRAISING SERVICES AND ALSO FOR THE PAYMENT OF REIMBURSABLE MAILING EXPENSES SUCH AS PRINTING AND POSTAGE. 1 EXPENSES INCURRED TO FULFILL THE WISHES OF SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. EXPENSES INCURRED TO ASSIST FAMILIES AND PROGRAMS IN ORDER TO PROMOTE A MORE POSITIVE ENVIRONMENT FOR SERIOUSLY ILL CHILDREN WHILE THEY ARE RECEIVING TREATMENT. 215 45870 267202 WHOLESALE EXPENSES INCURRED TO FULFILL THE WISHES OF SERIOUSLY ILL CHILDREN AND THEIR FAMILIES: EDUCATIONAL MATERIALS, SCHOOL SUPPLIES, COMPUTER GAMES, VIDEOS, ACTIVITY SETS, GIFT CARDS AND HOSPITAL PARTIES. PART I, LINE 2: AT THE OFFICES OF CHILDREN'S WISH FOUNDATION INTERNATIONAL, WISHES ARE RECEIVED AND PRESENTED TO AN INDEPENDENT WISH REVIEW BOARD FOR APPROVAL WHEN ALL PAPERS ARE COMPLETED. WISHES ARE TAKEN ON A FIRST COME, FIRST SERVE BASIS, WITH MEDICAL CONDITIONS BEING OF PRIMARY CONSIDERATION. WISHES ARE PRESENTED TO THE PROGRAM SERVICE DIRECTOR WHO OVERSEES THE IMPLEMENTATION AS THE WISH PROCEEDS. ALL EXPENSES FOR EACH WISH MUST BE APPROVED IN ADVANCE OF THE CHARGE BEING MADE. A CHECK REQUEST MUST BE APPROVED BY THE PROGRAM SERVICE DIRECTOR AND IS THEN PRESENTED TO THE EXECUTIVE DIRECTOR FOR FINAL APPROVAL BEFORE GOING TO THE CFO FOR PROCESSING. ALL CHECKS ARE PHOTO COPIED AND BECOME PART OF THE INDIVIDUAL WISH FILE, ALL STUBS ARE RETAINED BY THE ACCOUNTING DEPARTMENT. CHECKS ARE NEVER TAKEN OUT OF NUMERICAL ORDER, ALL CHECKS ARE ACCOUNTED FOR. VOIDED CHECKS ARE INCLUDED, BUT MARKED AS SUCH. AN ANNUAL AUDIT IS PERFORMED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM TO ENSURE THAT GRANT FUNDS ARE DISTRIBUTED PROPERLY. SCHEDULE I, PART III, LINE 1, COLUMN (B): THE NUMBER OF INDIVIDUAL RECIPIENTS ASSISTED DURING THE YEAR IS A CONSERVATIVE ESTIMATE CALCULATED BY ADDING TOGETHER THE NUMBER OF SERIOUSLY ILL CHILDREN RECEIVING WISHES, THE NUMBER OF GIFTS THAT WERE SHIPPED TO HOSPITALS AND DISTRIBUTED TO ILL CHILDREN, AND THE NUMBER OF CHILDREN THAT WERE IN ATTENDANCE AT THE MANY ARTS AND CRAFT SESSIONS, HOLIDAY PARTIES, MOTHER'S DAY AND FATHER'S DAY PARTIES, AND FAMILY FOCUS EXPERIENCES THAT THE FOUNDATION ORGANIZES. X X X X 0 0 0 0 0 0 0 0 0 LINDA DOZORETZ PRESIDENT/CHAIRMAN 157550 0 0 0 0 0 4253 0 22920 0 184723 0 0 0 X 5 342 FAIR MARKET VALUE X BOOKS, EDUCATIONAL MATERIALS, SCHOOL SUPPLIES 0 194964 WHOLESALE X BOOKS, EDUCATIONAL MATERIALS, SCHOOL SUPPLIES 0 18229 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: THE ORGANIZATION PARTICIPATES IN A VEHICLE DONATION PROGRAM WHEREBY THEY RECEIVE 65% OF THE NET VEHICLE SALES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT COPY OF FORM 990 IS PROVIDED TO THE FOUNDATION'S MANAGEMENT. THE FOUNDATION'S MANAGEMENT REVIEWS THE FORM 990 DRAFT AND DISCUSSES ANY QUESTIONS WITH THE ACCOUNTING FIRM BEFORE IT IS DISTRIBUTED TO THE BOARD MEMBERS FOR THEIR REVIEW. THE BOARD IS PROVIDED AN OPPORTUNITY TO ASK QUESTIONS CONCERNING THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. MANAGEMENT THEN SIGNS THE FORM 990 AND FILES IT WITH THE IRS AND KEEPS A COPY FOR PUBLIC INSPECTION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND ACKNOWLEDGED ANNUALLY BY OFFICERS AND DIRECTORS. ALL PURCHASES AND PAYMENTS ARE REVIEWED BY MANAGEMENT. EXPENDITURES OVER $50,000 ARE SUBMITTED TO THE EXECUTIVE BOARD FOR APPROVAL IN ADVANCE OF THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD REQUESTS A COMPENSATION STUDY THAT IS CONDUCTED AT LEAST EVERY FIVE YEARS. THE STUDY IS PERFORMED BY AN INDEPENDENT CONSULTANT. THE STUDY IS THEN PRESENTED TO THE ACCOUNTANT AND ATTORNEY FOR REVIEW AND THEN SUBMITTED TO THE EXECUTIVE BOARD FOR REVIEW. THE BOARD DISCUSSES THE STUDY AND HAS A CLOSED DOOR MEETING AND VOTE. THE OFFICERS AND KEY EMPLOYEES ARE NOT PRESENT DURING THE DISCUSSION AND ARE LATER PRESENTED WITH THE FINAL DETERMINATION. FORM 990, PART VI, SECTION C, LINE 18 CHILDREN'S WISH COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE FOUNDATION'S FORM 990 IS ALSO AVAILABLE FOR INSPECTION ON THEIR WEBSITE AT WWW.CHILDRENSWISH.ORG. FORM 990, PART VI, SECTION C, LINE 19 CHILDREN'S WISH MAKES ITS FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FOUNDATION'S GOVERNING DOCUMENTS MAY BE MADE AVAILABLE UPON REQUEST. THE FOUNDATION'S FINANCIAL STATEMENTS ARE ALSO AVAILABLE FOR INSPECTION ON THEIR WEBSITE AT WWW.CHILDRENSWISH.ORG. FORM 990, PART IX, LINE 11G TELEMARKETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 14,088. TOTAL EXPENSES 14,088. CONSULTING & PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 15,729. MANAGEMENT AND GENERAL EXPENSES 21,515. FUNDRAISING EXPENSES 506. TOTAL EXPENSES 37,750. DIRECT MAIL: PROGRAM SERVICE EXPENSES 27,056. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 703,464. TOTAL EXPENSES 730,520. 990 PAGE 12, PART XIII, LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART V, LINE 7H: INSURANCE AUTO AUCTION (VENDOR) FILES FORM 1098-C ON BEHALF OF THE FOUNDATION FOR ALL VEHICLE DONATIONS MADE TO BENEFIT THE FOUNDATION. CHILDREN'S WISH FOUNDATION INTERNATIONAL - UNITED KINGDOM 8615 ROSWELL ROAD ATLANTA GA 30350 FULFILLING WISHES FOR TERMINALLY ILL CHILDREN UK N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0