2024-12-24T09:56:26-06:00 2023-12-31 720916213 BERNARD & FRANKS CORP OF CPA'S 4141 VETERANS BLVD SUITE 313 METAIRIE LA 700025581 990 2023-01-01 581602803 A CHILD'S WISH OF LOUISIANA INC ACHI 5045814200 608 CLEARVIEW PARKWAY METAIRIE LA 700014629 KAREN MAYER DWYER TREASURER 5045814200 2024-12-14 1 0 JAMES L WHITE P00028819 5048850170 2023 2024-10-15 13:58:12Z KAREN MAYER DWYER 608 CLEARVIEW PARKWAY METAIRIE LA 700014629 22619 0 X ACHILDSWISH.ORG X 1982 LA TO GRANT WISHES TO AND OTHERWISE ACT FOR THE BENEFIT OF CHILDREN SUFFERING FROM TERMINAL OR LIFE THEATENING ILLNESS OR DISEASE. 12 12 0 12 0 0 76757 18185 0 0 5353 4434 0 0 82110 22619 0 0 0 0 0 0 0 0 0 90240 83040 90240 83040 -8130 -60421 370678 310257 0 0 370678 310257 TO GRANT WISHES TO AND OTHERWISE ACT FOR THE BENEFIT OF CHILDREN SUFFERING FROM TERMINAL OR LIFE THEATENING ILLNESS OR DISEASE. 0 0 75320 THE ORGANIZATION'S PURPOSE IS TO GRANT WISHES TO AND OTHERWISE ACT FOR THE BENEFIT OF CHILDREN SUFFERING FROM TERMINAL OR LIFE THREATENING ILLNESS OR DISEASE. 75320 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 LA X KAREN DWYER 5044556502 608 CLEARVIEW PARKWAY METAIRIE LA 70001 X LENNY ALSFELD BOARD MEMBER 4.00 X 0 0 0 LEO BARROS PRESIDENT 2.00 X X 0 0 0 JONI LUQUET BOARD MEMBER 1.00 X 0 0 0 BILL SCHWARTZ BI-LAWS/LEGAL 5.00 X X 0 0 0 TAMMY CARDINALE BOARD MEMBER 2.00 X 0 0 0 MEG KAUL VICE PRESIDENT 1.00 X X 0 0 0 KAREN DWYER TREASURER 3.00 X X 0 0 0 DAWN HOPKINS WISH CHAIRPERSON 2.00 X X 0 0 0 STEPHANIE KASTON GUTIERREZ BOARD MEMBER 1.00 X 0 0 0 MICHELE HUDAK SECRETARY 2.00 X X 0 0 0 CINDY ALSFELD C.F.C. REPRESENTATIVE 0.50 X 0 0 0 LYSSA BARROS WISH PACKET CREATOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 18185 18185 4434 4434 22619 0 0 4434 5900 5900 325 325 5583 5583 1669 1669 TOTAL WISH PROGRAMS 67612 67612 GKTW EVENT 1800 1800 MISCELLANEOUS 151 151 83040 75320 7720 0 370678 310257 370678 310257 0 0 X 370678 310257 370678 310257 370678 310257 -60421 0 X X 0 0 0 X 14019 18348 19819 76756 18185 147127 14019 18348 19819 76756 18185 147127 0 0 0 147127 8739 7015 5614 5353 4434 31155 8739 7015 5614 5353 4434 31155 22758 25363 25433 82109 22619 178282 0.82520 0.84840 0.17480 0.15160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45033 45033 45033 45033 45033 45033 45033 45033 45033 45033 0 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, A CHILDS WISH OF GREATER NEW ORLEANS, INC. HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION DOES NOT HAVE ANY UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKE, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO FINANCIAL STATEMENTS. THE ORGANIZATIONS FEDERAL EXEMPT INFORMATION RETURNS (FORM 990) FOR 2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL WHO SUBSCRIBES TO THE PURPOSE AND BASIC PRINCIPLES OF THE CORPORATION MAY BECOME A MEMBER OF THE CORPORATION SUBJECT ONLY TO COMPLIANCE WITH THE PROVISIONS OF THE BY-LAWS AND/OR RULES AND REGULATIONS WHICH MAY FROM TIME TO TIME BE PROMULGATED BY THE BOARD OF DIRECTORS. MEMBERSHIP IN THE CORPORATION SHALL BE AVAILABLE WITHOUT REGARD TO RACE, COLOR, RELIGION, CREED OR NATURAL ORIGIN. THE BOARD OF DIRECTORS MAY ELECT SUPPORTING MEMBERS, HONORARY MEMBERS OF THE BOARD AND OTHER SPECIAL CLASSIFICATIONS OF MEMBERS UPON SUCH CRITERIA AS THE BOARD MAY DETERMINE. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 WAS PRESENTED TO THE BOARD OF DIRECTORS FOR DISCUSSION AND REVIEW. THE COMPLETED FORM WAS GIVEN TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO THE DISCUSSION FOR THEIR REVIEW. QUESTIONS FROM THE BOARD WERE PRESENTED TO THE MANAGEMENT TEAM AND CERTIFIED PUBLIC ACCOUNTANT TAX PREPARERS. BASED ON THE THE BOARD OF DIRECTORS REVIEW OF THE FORM 990 IT WAS APPROVED FOR FILING WITH THE GOVERNMENT AND PRESENTATION TO THE PUBLIC. FORM 990, PART VI, SECTION B, LINE 12C PROCEDURES 1. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER A CHILD'S WISH CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN A CHILD'S WISH BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. 4. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY A. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 A CHILD'S WISH OF GREATER NEW ORLEANS DOES NOT COMPENSATE ITS OFFICERS OR BOARD MEMBERS. ALL MANGEMENT PERSONNEL SERVES THE ORGANIZATION WITHOUT COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDIT SELECTION PROCESS THE ORGANIZATION DOES NOT HAVE AN EXCLUSIVE AUDIT COMMITTEE. HOWEVER,THE FULL BOARD OF DIRECTORS SERVES AS THE AUDIT COMMITTEE. THE BOARD OF DIRECTORS SELECTED THE CURRENT AUDITORS BASED ON THE PAST YEARS' PERFORMANCE AND REVIEW OF THE AUDIT PROPOSAL.