2024-03-01T05:56:03-08:00 2023-08-31 201199860 DONN PATTON CPA 102 ROBERT ST IMPERIAL PA 15126 990 2022-09-01 251464177 Make-A-Wish Foundation of Greater PA and West Virginia Inc MAKE 4124719474 707 Grant Street Pittsburgh PA 152191938 Lisa A Macioce CPA Chief Financial Officer 4124719474 2023-12-08 true Lisa Macioce CPA XXX-XX-XXXX true DONN PATTON P01499337 4128335077 2024-03-01 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Judith A Stone 707 Grant Street Pittsburgh PA 15219 11450889 false X wish.org/greaterpawv X 1983 PA Together, we create life-changing wishes for children with critical illnesses. 19 18 49 622 0 0 9264062 10069936 0 285668 243722 -17917 64388 9531813 10378046 2667389 4526599 0 2694897 3590647 0 1207745 1168918 1342080 6531204 9459326 3000609 918720 11942873 14045828 622071 1968709 11320802 12077119 X Together, we create life-changing wishes for children with critical illnesses. false true 7059981 4526599 0 The mission of Make-A-Wish Greater Pennsylvania and West Virginia is to create life-changing wishes for children with critical illnesses. In fiscal year 2023, Make-A-Wish continued with a moratorium on all international travel and cruise wishes which typically account for about 40 wishes a year. The chapter continues to recover from wish stoppages that were in place during the pandemic,but was able to grant 521 wishes in the fiscal year ending August 31, 2023. Wishes included 70 gift wishes, 53 shopping sprees, 260 trips to Walt Disney World, 20 play sets or playhouses and 3 swimming pools. Unique wishes include Allison's wish for a Hello Kitty-themed golf cart, Josiah's wish to visit Denali National Park, Brier's wish to visit the Nike headquarters, Anna's wish for a gazebo, Ethan's wish to be a zoologist and Emma's wish for a manual sewing machine. Make-A-Wish Greater Pennsylvania and West Virginia has met or exceeded all benchmarks of excellence set forth by its national organization, Make-A-Wish America. These include liquidity, wish growth, wish turnaround, cost per dollar raised and public support growth. The chapter has placed at the top of chapter performance for the last 15+ years. Because of its management excellence, the chapter has been given five additional territories to manage by Make-A-Wish America, the first in 2000. The Chapter is now helping to plan and finance wishes at other chapters with large wish pipelines to help reduce the wait time for wish children and their families. 7059981 true true false false false false false false false true true false false true true true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false false true 41 0 true 49 true false false false false false true true false false false false false false false false false X 19 18 false false false false false false false true true false true true true true true true true true true true false PA WV X X Lisa A Macioce CPA 4124719474 707 Grant Street Pittsburgh PA 15219 Melissa M Anderson CPA Director 2.00 X 0 0 0 Linda Bakhshian Director 2.00 X 0 0 0 David R Berk Esq Vice Chair 3.00 X 0 0 0 Susan Mosites Bicket Esq Director 2.00 X 0 0 0 N David Campbell Secretary 2.00 X 0 0 0 Sean Campbell MD Director 2.00 X 0 0 0 Dustin DeFranco Director 2.00 X 0 0 0 Jessica Fedan Director (Entered 9/2022) 2.00 X 0 0 0 Leon Hoffman CPA Treasurer 3.00 X 0 0 0 Donald Jacobson Director 2.00 X 0 0 0 Jeremy Z Kronman Chair 3.00 X 0 0 0 Douglas R Matthews Director 2.00 X 0 0 0 Lynn Miller Director (Exited 9/2022) 2.00 X 0 0 0 Greg Sbrocco Director 2.00 X 0 0 0 Tracey T Staley Director 3.00 X 0 0 0 Jean Marie Tersak MD Director 2.00 X 0 0 0 Christy Totin Director 2.00 X 0 0 0 Jeff Troutman Director 2.00 X 0 0 0 Judith A Stone President & CEO 40.00 X 328763 0 28726 Ann K Hohn Chief Operating Officer 40.00 X 218746 0 23616 Lisa A Macioce CPA Chief Financial Officer 40.00 X 136090 0 18076 683599 0 70418 3 true true false 145734 448642 9475560 2673150 10069936 201526 0 201526 1009839 967643 42196 42196 42196 0 0 169588 448642 105200 64388 0 64388 10378046 42196 0 265914 4526599 4526599 923857 461929 230964 230964 1933941 966971 483485 483485 78936 39468 19734 19734 449809 226991 111409 111409 204104 102018 51078 51008 43947 2580 4946 36421 206446 82897 43308 80241 60423 14749 37647 8027 275496 137600 69096 68800 31642 3142 11085 17415 9377 335 4098 4944 635810 457783 95372 82655 7890 3944 1973 1973 Volunteer Training 4448 4448 0 0 Outreach Program 4508 4508 0 0 Indirect Cost of Wishes 22631 22631 0 0 Dues & Subscriptions 3567 887 715 1965 35895 501 26690 8704 9459326 7059981 1191600 1207745 X 3616520 393637 136307 3543366 405851 875127 977823 760001 34248 23763 217452 307436 397367 356065 44787 41302 4309880 4453047 2200005 3648149 11942873 14045828 358944 196201 263127 1772508 622071 1968709 X 7102923 7542620 4217879 4534499 11320802 12077119 11942873 14045828 918720 -56555 -36045 -69803 X false true X true false X 0 9093340 6982149 7003432 9264062 10069936 42412919 0 0 9093340 6982149 7003432 9264062 10069936 42412919 0 42412919 192140 156380 198925 36639 257835 841919 0 0 43254838 20663 0.98050 0.98240 X 0 0 0 Pt II Ln 10 No longer applicable RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2847955 4350 90290 8800 2933795 3375256 7725 -526226 8800 2847955 3034627 11813 350816 22000 3375256 2887259 7415 230743 30800 3094617 2751717 11025 137717 13200 2887259 0.50400 0.47900 0.01700 true false 0 0 0 0 0 0 0 0 60990 48184 12806 0 336377 307881 28496 41302 Split Interest Agreements 2099482 Wish Spending Cards 34832 Right of Use Assets - Operating 1513835 3648149 Due to Related Entities 84943 Deferred Rent 0 Deferred Revenue 13670 Lease Liability - Operating 1673895 1772508 11368662 -56555 1083216 1026661 10342001 36045 36045 10378046 10612345 1083216 69803 1153019 9459326 9459326 Pt V, Line 4 The Foundation's endowment consists of approximately 12 individual funds established for a variety of purposes including both donor-restricted endowment funds and funds designated by the Board of Directors to function as endowments for the fulfillment of wishes and continuing operations of the Foundation. Net assets associated with the endowment funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. Pt V, Line 4 The two year beginning of year balance differs from the three year ending balance due to a misclassified split interest agreement that is not an endowment. For further information, see the explanation of the Restatement of Opening Net Assets in Schedule O. Other The Foundation has adopted ASC Topic 740, Income Taxes (ASC740), which prescribes a recognition threshold and measurement attribute for the financial statements recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure and transition. Management believes that no such uncertain tax position exists for the Foundation at August 31, 2023, and 2022. Other Part XII Line 2c - This represents the changes in split interest agreements Other Part IX Line 3 and Part X Lines 3 and 5 - The Foundation implemented lease accounting standard 842 for the fiscal year ended August 31, 2023. See Schedule O for a full disclosure of the change. Dinner Event 127589 59211 68378 19828 12368 3334 Walk 112998 107605 5393 167 309 3011 12 377643 281826 95817 14136 6820 16513 3000 25714 618230 448642 169588 33964 6820 29048 3309 32059 105200 64388 true 0 0 Granting of Wishes 521 505913 4020686 Book/FMV Trips, Gifts, Shopping Sprees Pt I Line 2 Make-A-Wish Foundation of Greater Pennsylvania and West Virginia Inc., does not provide cash grants to individuals, but rather grants wishes to selected beneficaries that meet the specific criteria for the wish granting program. The organization generally allocates funds directly to the vendors for the wish expenses, with the exception of travel stipends (i.e. meals, tips, gas, etc.) from a standardized budget shown above as cash grants. All wish expenses are approved by the Senior Director of Program Services and /or the President/CEO and Board of Directors. The supporting wish documentation (i.e. invoices and statements) is retained by the organization. X X false false false false false false false false false Judith A Stone 306026 0 20000 0 2737 0 16105 0 12621 0 357489 0 0 0 Ann K Hohn 201954 0 15000 0 1792 0 10948 0 12668 0 242362 0 0 0 Lisa A Macioce CPA 120833 0 12500 0 2757 0 5408 0 12668 0 154166 0 0 0 X 2 138342 FMV X Wish Granting Materials 1079 2534808 FMV false true true Pt I Line 32b The Foundation uses PNC Investment Manager to sell non cash contributions Pt III, Line 3 In December 2019, an outbreak of a novel strain of coronavirus (COVID-19)began. On March 10, 2020, in conjunction with the Make-A-Wish America National Medical Advisory Council, Make-A-Wish America issued instructions to pause travel and large gathering wishes until deemed medically safe for our vulnerable population and their families. On March 11, 2020, the World Health Organization characterized COVID-19 as a panademic. Other As of September 15, 2021, in consultation with the Make-A-Wish National Medical Adisory Council, the pause on domestic travel to large gatherings was lifted, if travel occurred by automobile. The pause on airline travel was lifted December 1, 2021, with a graduated approach with full domestic travel resuming June of 2023. International and cruise wish travel is still paused as of August 31, 2023. Prior to fiscal year 2020, travel wishes have been approximately 75% of wishes granted and the number of granted wishes averaged approximately 537. The number of wishes granted during the years ended August 31, 2023, and 2022 were 521 and 392, respectively. The Foundation continues to evaluate all expenses and fundraising efforts in light of the impact of COVID-19. Pt III, Line 3 The Foundation's Pittsburgh office closed and transitioned the staff to work from home as of May 19, 2021, due to a fire. The office was unable to be occupied until November 1, 2021. Temporary internal control policies were implemented to accommodate this closure. Pt VI, Line 11b Form 990 is prepared by an independent CPA and reviewed by the CFO, the COO, the CEO and the Board Treasurer. The Draft is then sent to every member of the Board of Directors for review and approval prior to filing. Questions, if any, are discussed and resolved with the independent CPA before the Form 990 is filed. Pt VI, Line 12c All members of the Board of Directors, all employees and all volunteers are required to sign a Conflict of Interest and Ethics Assurance Statement annually and disclose any interest that could be seen as a conflict. Pt VI, Line 15a National policy dictates a full and complete examination and review process for the compensation for the CEO, and other officers and "key employees" (as defined by the IRS)of a chapter. Compensation must not only be "reasonable," but also approved by the chapter's Board of Directors, without the involvement of any individual with a conflict of interest; the Board or committee obtains and relies on appropriate comparable data before making a decision; and the basis for the decision approving the compensation arrangement is adequately documented at the time it is made. Pt VI, Line 15b Salary increases for all employees are based on an annual salary review conducted by Pay Goverance, LLC, an independent compensation consultant. The Executive Committee will use this study, as well as the HR Survey provided by the Foundation's National Office, to recommend CEO and other officers and "key employees" compensation to the entire Board of Directors. The Board then conducts a personnel review and determines compensation. Pt VI, Line 18 In addition to making its Forms 1023 and 990 available for public inspection upon request, the Foundation makes its Form 990 available on its website. Pt VI, Line 19 The Foundation makes all of its governing documents, policies (including the conflict of interest statements) and financial statments available to the public upon request. Pt VI, Line 18 Under the second round of Paycheck Protection Program funding, the Foundation applied for and was approved for an additional $568,095 loan. The loan was received on February 8, 2021. The loan accrues interest at 1%, with the first ten months of interest deferred, has a term of five years and is unsecured and guaranteed by the Small Business Administration. The Foundation is eligible for loan forgiveness of up to 100% of the loan, upon meeting certain requirements. The Foundation received forgiveness of $568,095 October 26, 2021. The SBA may review funding eligibility and usage of funds for compliance with program requirements based on dollar thresholds and other factors. The amount of liability, if any, from potential noncompliance cannot be determined with certainty; however, management is of the opinion that any review will not have a material adverse impact on the Foundation's financial position. Other Grants from the government are recognized when all conditions of such grants are fulfilled or there is reasonable assurance they will be fulfilled. During the year ended August 31, 2021, the Foundation applied for Employee Retention Credit (ERC) grant funding from the Internal Revenue Service. The Foundation recognized $645,913 of grant revenue related to performance requirements being met in compliance with the program during the year ended August 31, 2022. The Foundation has received all payments from the IRS. Eligibility and conditions for the ERC program may be audited by the IRS. The amount of liability, if any, from potential noncompliance cannot be determined with certainty; management is of the opinion that any audit will not have a material adverse impact on the Foundation's financial position. Other The Foundation implemented lease accounting standard 842 for the fiscal year ended August 31, 2023. The Foundation determines if an arrangement is a lease at inception. The Foundation leases equipment and office facilities for various terms under long-term, non-cancelable lease agreements. The leases expire at various dates through 2031. The Right-Of-Use (ROU) assets represent the Foundation's right to use an underlying asset for the lease term and lease liabilities represent the Foundation's obilgation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Foundation has elected to use a risk-free discount rate determined using a period comparable with that of the lease term for computing the present value of lease liabilities. The ROU Asset and Lease Liability are shown in the other assets (Part X line 15) and other liabilities (Part X line 25)in the amount of $1,513,834 and $1,673,895, respectively.