{"success":true,"data":{"_id":550694311,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Granting the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy.","primary_activities":"Our make-a-wish chapter granted 41 quality wishes to children with life-threatening medical conditions. Theme parks made up 47% of wishes chosen, while cruises, meeting celebrities, pools/spas and room makeovers were the others. Total cost of wishes granted for the fiscal year were $397,405. Of this amount, $30,449 was contributed by various vendors who provided in-kind contributions such as travel and travel services, transportation, lodging, and other services and use of facilities to complete a child's wish. For financial statement purposes, these amounts are included as contribution revenue and granted wish expense. For form 990, however, the irs requires the $30,449 of contributed services and use of facilities to be excluded from both revenue and expense.\n\nGranting the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy.","year":2012,"name":"MAKE-A-WISH FOUNDATION OF NORTHERN WV INC","phone":"3042925600","website":"WWW.NWESTVA.WISH.ORG","type":"990","principal_officer":"LYNDA HEMPECK","year_formation":1989,"state_legal_domicile":"WV","total_volunteers":71,"tax_period_begin":"2012-09-01T00:00:00","tax_period_end":"2013-08-31T00:00:00","address":"C/O MAKE-A-WISH AMERICA 4742 N 24TH, PHOENIX, AZ, 85016, USA","city":"PHOENIX","state":"AZ","country":"USA","zip_code":"85016"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":605168,"Contributions":{"value":605076,"Other contributions":396774,"Fundraising revenue":204870,"Campaigns":3432},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":2396,"Investment income total":2396},"Other revenues":{"value":-2304,"Other total":154,"Net income from fundraising events":-2458}},"Expenses":{"value":638054,"Grant expense":{"value":366956,"Grants to domestic individuals":366956},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":187474,"Current officers":64819,"Other salaries and wages":94785,"Pension plan contributions":2557,"Other employee benefits":11495,"Payroll taxes":13818},"Other expenses":{"value":83624,"Accounting":15866,"Office expenses":21004,"Information technology":2038,"Occupancy":8163,"Travel":272,"Conferences and meetings":2248,"Depreciation and depletion":363,"Itemized Expenses":{"value":33670,"VARIOUS":33670}}},"Assets":{"value":457924,"Non-interest bearing cash":3428,"Savings and temp cash investments":414271,"Pledges and grants receivable":16563,"Prepaid expenses deferred charges":2127,"Land, building, equipment":0,"Other assets":21535},"Liabilities":{"value":136992,"Accounts payable, accrued":16757,"Other liabilities":120235},"Fund balance":{"value":320932},"Form990Details":{"program_service_accomplishments":[{"description":"OUR MAKE-A-WISH CHAPTER GRANTED 41 QUALITY WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. 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A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 GROSS FUNDRAISING REVENUE $392,612 $201,673 $134,758 $38,176 $22,709 OTHER INCOME - - - $147 $154 TOTAL INCOME $392,612 $201,673 $134,758 $38,323 $22,863"}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":38133,"book_value":0,"depreciation":38133},"total_book_value":0},"other_liabilities":{"liabilities":[{"description":"ACCRUED PENDING WISH COSTS","amount":116256},{"description":"DUE TO 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RETURN, AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS REQUIRING ACCRUAL OR DISCLOSURE FOR THE FOUNDATION AT AUGUST 31, 2013 OR 2012."},{"identifier":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"DIRECT EXPENSES OF FUNDRAISING EVENTS -2,458."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"DIRECT EXPENSES OF FUNDRAISING EVENTS 2,458."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"GALA","gross_receipts":90253,"charitable_contributions":76187,"gross_revenue":14066,"food_and_beverage":12876,"entertainment":509,"other_direct_expenses":1842},"event2":{"name":"GOLF TOURNAMENT","gross_receipts":93623,"charitable_contributions":86067,"gross_revenue":7556,"food_and_beverage":4343,"entertainment":2100,"other_direct_expenses":1736},"other_events":{"gross_receipts":43703,"charitable_contributions":42616,"gross_revenue":1087,"food_and_beverage":0,"entertainment":550,"other_direct_expenses":1211,"event_count":1},"total":{"gross_receipts":227579,"charitable_contributions":204870,"gross_revenue":22709,"food_and_beverage":17219,"entertainment":3159,"other_direct_expenses":4789},"direct_expense_summary":25167,"net_income_summary":-2458}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":366956,"reported_domestic_individual_grants_program_services":366956,"total_501c3_and_government_organizations":0,"total_other_organizations":0,"individual_grants":[{"type":"WISHES GRANTED","recipient_count":41,"cash":50842,"noncash":316114,"noncash_description":"TRAVEL, M&E, SUPPLIES","valuation_method":"FMV"}],"total_domestic_grants":366956,"total_domestic_program_services":366956,"detail_individual_grants_total":366956,"detail_domestic_grants_total":366956,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NORTHERN WEST VIRGINIA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION 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 WISH BUDGET. ALL WISH EXPENSES ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO. LARGE OR UNUSUAL EXPENDITURES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":true,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NORTHERN WEST VIRGINIA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION 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 WISH BUDGET. ALL WISH EXPENSES ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO. LARGE OR UNUSUAL EXPENDITURES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. 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The Foundation has adopted the deferral and disclosure provisions of ASC 740 for its August 31, 2009 financial statements and has adopted the provisions of ASC 740 for the year ended August 31, 2010. Management asserts that no such uncertain tax position exists for the Foundation at August 31, 2010."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"Pete Dye Gala","gross_receipts":103215,"charitable_contributions":49575,"gross_revenue":53640,"food_and_beverage":8387,"entertainment":576,"other_direct_expenses":5584},"event2":{"name":"Weirton Gala","gross_receipts":83501,"charitable_contributions":46998,"gross_revenue":36503,"food_and_beverage":13948,"entertainment":450,"other_direct_expenses":4810},"other_events":{"gross_receipts":173258,"charitable_contributions":61728,"gross_revenue":111530,"food_and_beverage":8867,"entertainment":4600,"other_direct_expenses":4458,"event_count":3},"total":{"gross_receipts":359974,"charitable_contributions":158301,"gross_revenue":201673,"food_and_beverage":31202,"entertainment":5626,"other_direct_expenses":14852},"direct_expense_summary":51680,"net_income_summary":149993}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":0,"reported_domestic_individual_grants":414422,"reported_domestic_individual_grants_program_services":414422,"individual_grants":[{"type":"Wishes Granted","recipient_count":59,"cash":284599,"noncash":87300,"noncash_description":"Travel,M&E,Supplies","valuation_method":"FMV"},{"type":"Wishes Pending","recipient_count":14,"cash":42523,"noncash":0,"noncash_description":"n/a","valuation_method":"n/a"}],"total_domestic_grants":414422,"total_domestic_program_services":414422,"detail_individual_grants_total":414422,"detail_domestic_grants_total":414422,"supplemental_information":[{"identifier":"Procedures for Monitoring Grant Funds in the United States","form_and_line_reference":"Part 1, Line 2","explanation":"MAKE-A-WISH FOUNDATION OF NORTHERN WEST VIRGINIA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION 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 WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":true,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"MAKE-A-WISH FOUNDATION OF NORTHERN WEST VIRGINIA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION 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 WISH BUDGET. ALL WISH EXPENSES ARE DEVELOPED BY THE DIRECTOR OF PROGRAM SERVICES AND ARE APPROVED BY THE PRESIDENT/CEO. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION.","form_and_line_reference":"Part 1, Line 2"}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":0,"review_process_unusual_noncash_gifts":false,"third_parties_used":false},"noncash_contributions":{"other_noncash_contributions":[{"description":"Theme Parks","reported":true,"revenue_reported_on_990":55509,"contribution_count":119,"method_of_determining_revenues":"Retail Value"},{"description":"Lodging","reported":true,"revenue_reported_on_990":5667,"contribution_count":27,"method_of_determining_revenues":"Retail Value"},{"description":"Toys","reported":true,"revenue_reported_on_990":608,"contribution_count":43,"method_of_determining_revenues":"Retail Value"},{"description":"Transportation","reported":true,"revenue_reported_on_990":25516,"contribution_count":33,"method_of_determining_revenues":"Retail Value"}]},"supplemental_information":[{"identifier":"Part I, Column B","explanation":"Number of contributions was determined as follows: Theme Parks - Number of Days Lodging - Number of Units Toys - Number of Items Transportation - Number of Units"}]},"source_xml":"201131059349300728_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Granting the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy.","primary_activities":"Our make-a-wish chapter granted 61 quality wishes to children with life-threatening medical conditions. Theme parks made up 47% of wishes chosen, while cruises, meeting celebrities, pools/spas and room makeovers were the others. Total cost of wishes granted for the fiscal year were $495,103 of this amount, $131,811 was contributed by various vendors who provided in-kind contributions such as travel and travel services, transportation, lodging, and other services and use of facilities to complete a child's wish. For financial statement purposes, these amounts are included as contribution revenue and granted wish expense. For form 990, however, the irs requires the $131,811 of contributed services and use of facilities to be excluded from both revenue and expense.","year":2010,"name":"Make-A-Wish Foundation of Northern WV INC","phone":"3042925600","website":"www.nwestva.wish.org","type":"990","principal_officer":"MARIAN BUCHANAN-SILVERSTEIN","year_formation":1989,"state_legal_domicile":"WV","total_volunteers":75,"tax_period_begin":"2010-09-01T00:00:00","tax_period_end":"2011-08-31T00:00:00","address":"3711 Morgantown Industrial Park, Morgantown, WV, 265012347, USA","city":"Morgantown","state":"WV","country":"USA","zip_code":"265012347"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":679171,"Contributions":{"value":680495,"Other contributions":360347,"Fundraising revenue":317894,"Campaigns":2254},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":3405,"Investment income total":3405,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-4729,"Other total":100,"Royalties revenue":0,"Net income from fundraising events":-4829,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":681159,"Grant expense":{"value":363292,"Grants to domestic orgs":0,"Grants to domestic individuals":363292,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":226743,"Current officers":78331,"Disqualified persons":0,"Other salaries and wages":113390,"Pension plan contributions":5717,"Other employee benefits":5309,"Payroll taxes":23996},"Other expenses":{"value":91124,"Management services":0,"Legal":0,"Accounting":3829,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":8150,"Office expenses":3207,"Information technology":2360,"Royalties":0,"Occupancy":7740,"Travel":3172,"Conferences and meetings":9609,"Interest":0,"Payments to affiliates":25740,"Depreciation and depletion":3980,"Insurance":0,"Travel entertainment public officials":0,"Itemized Expenses":{"value":23337,"VARIOUS":23337}}},"Assets":{"value":424673,"Savings and temp cash investments":384991,"Pledges and grants receivable":23574,"Land, building, equipment":3728,"Other assets":12380},"Liabilities":{"value":96639,"Accounts payable, accrued":17649,"Other liabilities":78990},"Fund balance":{"value":328034},"Form990Details":{"program_service_accomplishments":[{"description":"OUR MAKE-A-WISH CHAPTER GRANTED 61 QUALITY WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. THEME PARKS MADE UP 47% OF WISHES CHOSEN, WHILE CRUISES, MEETING CELEBRITIES, POOLS/SPAS AND ROOM MAKEOVERS WERE THE OTHERS. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $495,103 OF THIS AMOUNT, $131,811 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $131,811 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE.","expense":518228,"grants":363292,"revenue":0}],"functional_expense_allocations":{"current_officers_directors":{"program_services":28195,"management_and_general":27109,"fundraising":23027,"total":78331},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":62306,"management_and_general":20529,"fundraising":30555,"total":113390},"pension_plan_contributions":{"program_services":2973,"management_and_general":1372,"fundraising":1372,"total":5717},"other_employee_benefits":{"program_services":2920,"management_and_general":956,"fundraising":1433,"total":5309},"payroll_taxes":{"program_services":13438,"management_and_general":4078,"fundraising":6480,"total":23996},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":0,"management_and_general":3829,"fundraising":0,"total":3829},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"program_services":2470,"management_and_general":1721,"fundraising":3959,"total":8150},"office_expenses":{"program_services":1188,"management_and_general":1629,"fundraising":390,"total":3207},"information_technology":{"program_services":1306,"management_and_general":412,"fundraising":642,"total":2360},"royalties":{"total":0},"occupancy":{"program_services":4696,"management_and_general":1182,"fundraising":1862,"total":7740},"travel":{"program_services":545,"management_and_general":850,"fundraising":1777,"total":3172},"conferences_meetings":{"program_services":1444,"management_and_general":3525,"fundraising":4640,"total":9609},"interest":{"total":0},"payments_to_affiliates":{"program_services":19820,"management_and_general":2574,"fundraising":3346,"total":25740},"depreciation_depletion":{"program_services":2229,"management_and_general":677,"fundraising":1074,"total":3980},"insurance":{"total":0}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":134658,"fundraising_direct_expenses":139487},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"MARIAN BUCHANAN-SILVERSTEIN","address_line1":"3711 Morgantown Industrial Pk","city":"Morgantown","state":"WV","zip":"265012347"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_both":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"RHONDA MORRIS","phone":"3042925600","address_line1":"3711 MORGANTOWN INDUSTRIAL PARK","city":"MORGANTOWN","state":"WV","zip":"265012347"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":6.25,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIR","average_hours_per_week":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":1.25,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.25,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.25,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT/CEO","average_hours_per_week":40.0,"reportable_comp_from_org":79096,"reportable_comp_from_related_orgs":0,"other_compensation":2365,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2298175,"current_year":680495,"current_year_minus1":444919,"current_year_minus2":412304,"current_year_minus3":332318,"current_year_minus4":428139},"total_calendar_year_support":{"value":2298175,"current_year":680495,"current_year_minus1":444919,"current_year_minus2":412304,"current_year_minus3":332318,"current_year_minus4":428139},"amounts_from_substantial_contributors":99765,"public_support_total":2198410,"gross_investment_income":{"value":35484,"current_year":3405,"current_year_minus1":4276,"current_year_minus2":7226,"current_year_minus3":10021,"current_year_minus4":10556},"other_income":{"value":1240524,"current_year":134758,"current_year_minus1":201673,"current_year_minus2":392612,"current_year_minus3":309827,"current_year_minus4":201654},"total_support":3574183,"public_support_percentage":0.61508}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":38133,"book_value":3728,"depreciation":34405},"total_book_value":3728},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"ACCRUED WISHES PENDING","amount":76691},{"description":"DUE TO RELATED ENTITIES","amount":2299}],"total_liability":78990},"net_assets_reconciliation":{"total_revenue":679171,"total_expenses":681159,"excess_or_deficit_for_year":-1988,"excess_or_deficit_per_financial_statements":-1988},"revenue_reconciliation":{"total_revenue_audited_financial_statements":812194,"donated_services_and_use_facilities":133023,"revenue_not_reported":133023,"revenue_subtotal":679171,"total_revenue_per_990":679171},"expense_reconciliation":{"total_expenses_audited_financial_statements":814182,"donated_services_use_facilities":133023,"expenses_not_reported":133023,"expenses_subtotal":681159,"total_expenses_per_990":681159},"supplemental_information":[{"identifier":"part x, line 2","explanation":"ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT 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, 2011."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"PETE DYE-GALA","gross_receipts":156190,"charitable_contributions":102575,"gross_revenue":53615,"noncash_prizes":40159,"food_and_beverage":6898,"entertainment":3578,"other_direct_expenses":4312},"event2":{"name":"WEIRTON-GALA","gross_receipts":106224,"charitable_contributions":70286,"gross_revenue":35938,"noncash_prizes":21889,"food_and_beverage":12054,"other_direct_expenses":4028},"other_events":{"gross_receipts":190138,"charitable_contributions":145033,"gross_revenue":45105,"noncash_prizes":26696,"food_and_beverage":13518,"entertainment":1900,"other_direct_expenses":4455,"event_count":3},"total":{"gross_receipts":452552,"charitable_contributions":317894,"gross_revenue":134658,"noncash_prizes":88744,"food_and_beverage":32470,"entertainment":5478,"other_direct_expenses":12795},"direct_expense_summary":139487,"net_income_summary":-4829}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":0,"reported_domestic_individual_grants":363292,"reported_domestic_individual_grants_program_services":363292,"individual_grants":[{"type":"WISHES GRANTED","recipient_count":61,"cash":312519,"noncash":50773,"noncash_description":"meals,tickets,spas","valuation_method":"FMV"}],"total_domestic_grants":363292,"total_domestic_program_services":363292,"detail_individual_grants_total":363292,"detail_domestic_grants_total":363292,"supplemental_information":[{"identifier":"Procedures for Monitoring Grant Funds in the United States","form_and_line_reference":"SCHEDULE I, Part 1, Line 2","explanation":"A file is established in accordance with Make-A-Wish Foundation of Northern West Virginia's (\"The Organization's\") procedures for each child who has been referred a wish and meets the required eligibility criteria. Included in that file is an information packet that documents the child's wish choice. A budget for the chosen wish is created based on quotes from the various vendors that provide goods or services as part of the wish. Payments are made by the organization to these vendors in accordance with the budget and the wish is then completed. The Organization will be notified by vendors if the wish did not occur. A questionnaire is sent to each family upon completion of the wish to evaluate the wish experience and ensure that the wish was completed. In addition, a follow up phone call is made to any family that does not return their post-wish questionnaire. The Make-A-Wish Foundation of America (\"The Foundation\") sends its compliance team to all chapters (including the organization) on a rotating basis to ensure compliance with these procedures."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"A file is established in accordance with Make-A-Wish Foundation of Northern West Virginia's (\"The Organization's\") procedures for each child who has been referred a wish and meets the required eligibility criteria. Included in that file is an information packet that documents the child's wish choice. A budget for the chosen wish is created based on quotes from the various vendors that provide goods or services as part of the wish. Payments are made by the organization to these vendors in accordance with the budget and the wish is then completed. The Organization will be notified by vendors if the wish did not occur. A questionnaire is sent to each family upon completion of the wish to evaluate the wish experience and ensure that the wish was completed. In addition, a follow up phone call is made to any family that does not return their post-wish questionnaire. The Make-A-Wish Foundation of America (\"The Foundation\") sends its compliance team to all chapters (including the organization) on a rotating basis to ensure compliance with these procedures.","form_and_line_reference":"SCHEDULE I, Part 1, Line 2"}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":false,"third_parties_used":false},"noncash_contributions":{"food_inventory":{"reported":true,"revenue_reported_on_990":7820,"contribution_count":25,"method_of_determining_revenues":"retail value"},"works_of_art":{"reported":true,"revenue_reported_on_990":235,"contribution_count":2,"method_of_determining_revenues":"resale value"},"other_noncash_contributions":[{"description":"Spa discounts","reported":true,"revenue_reported_on_990":28238,"contribution_count":26,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"jewelry","reported":true,"revenue_reported_on_990":26966,"contribution_count":50,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"decks","reported":true,"revenue_reported_on_990":14676,"contribution_count":3,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"sports items/memorabilia","reported":true,"revenue_reported_on_990":10538,"contribution_count":37,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"toys","reported":true,"revenue_reported_on_990":7991,"contribution_count":388,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"gifts","reported":true,"revenue_reported_on_990":3781,"contribution_count":22,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"golf packages","reported":true,"revenue_reported_on_990":2775,"contribution_count":6,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"pets","reported":true,"revenue_reported_on_990":2200,"contribution_count":2,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"electronics","reported":true,"revenue_reported_on_990":2150,"contribution_count":8,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"pool","reported":true,"revenue_reported_on_990":1579,"contribution_count":3,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"holiday decoration","reported":true,"revenue_reported_on_990":1507,"contribution_count":22,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"gift certificates","reported":true,"revenue_reported_on_990":1153,"contribution_count":14,"method_of_determining_revenues":"RETAIL VALUE"},{"description":"other wish items","reported":true,"revenue_reported_on_990":12762,"contribution_count":38,"method_of_determining_revenues":"retail value"}]},"supplemental_information":[{"identifier":"SCHEDULE M, PART I, COLUMN B","explanation":"THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF items received."}]},"source_xml":"201241919349300194_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Granting the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy.","primary_activities":"Our make-a-wish chapter granted 41 quality wishes to children with life-threatening medical conditions. Theme parks made up 47% of wishes chosen, while cruises, meeting celebrities, pools/spas and room makeovers were the others. Total cost of wishes granted for the fiscal year were $397,405. Of this amount, $30,449 was contributed by various vendors who provided in-kind contributions such as travel and travel services, transportation, lodging, and other services and use of facilities to complete a child's wish. For financial statement purposes, these amounts are included as contribution revenue and granted wish expense. For form 990, however, the irs requires the $30,449 of contributed services and use of facilities to be excluded from both revenue and expense.\n\nGranting the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy.","year":2012,"name":"MAKE-A-WISH FOUNDATION OF NORTHERN WV INC","phone":"3042925600","website":"WWW.NWESTVA.WISH.ORG","type":"990","principal_officer":"LYNDA HEMPECK","year_formation":1989,"state_legal_domicile":"WV","total_volunteers":71,"tax_period_begin":"2012-09-01T00:00:00","tax_period_end":"2013-08-31T00:00:00","address":"C/O MAKE-A-WISH AMERICA 4742 N 24TH, PHOENIX, AZ, 85016, USA","city":"PHOENIX","state":"AZ","country":"USA","zip_code":"85016"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":605168,"Contributions":{"value":605076,"Other contributions":396774,"Fundraising revenue":204870,"Campaigns":3432},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":2396,"Investment income total":2396},"Other revenues":{"value":-2304,"Other total":154,"Net income from fundraising events":-2458}},"Expenses":{"value":638054,"Grant expense":{"value":366956,"Grants to domestic individuals":366956},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":187474,"Current officers":64819,"Other salaries and wages":94785,"Pension plan contributions":2557,"Other employee benefits":11495,"Payroll taxes":13818},"Other expenses":{"value":83624,"Accounting":15866,"Office expenses":21004,"Information technology":2038,"Occupancy":8163,"Travel":272,"Conferences and meetings":2248,"Depreciation and depletion":363,"Itemized Expenses":{"value":33670,"VARIOUS":33670}}},"Assets":{"value":457924,"Non-interest bearing cash":3428,"Savings and temp cash investments":414271,"Pledges and grants receivable":16563,"Prepaid expenses deferred charges":2127,"Land, building, equipment":0,"Other assets":21535},"Liabilities":{"value":136992,"Accounts payable, accrued":16757,"Other liabilities":120235},"Fund balance":{"value":320932},"Form990Details":{"program_service_accomplishments":[{"description":"OUR MAKE-A-WISH CHAPTER GRANTED 41 QUALITY WISHES TO CHILDREN WITH LIFE-THREATENING MEDICAL CONDITIONS. THEME PARKS MADE UP 47% OF WISHES CHOSEN, WHILE CRUISES, MEETING CELEBRITIES, POOLS/SPAS AND ROOM MAKEOVERS WERE THE OTHERS. TOTAL COST OF WISHES GRANTED FOR THE FISCAL YEAR WERE $397,405. OF THIS AMOUNT, $30,449 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, AND OTHER SERVICES AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, THESE AMOUNTS ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THE $30,449 OF CONTRIBUTED SERVICES AND USE OF FACILITIES TO BE EXCLUDED FROM BOTH REVENUE AND EXPENSE.","expense":520218,"grants":366956,"revenue":154}],"functional_expense_allocations":{"current_officers_directors":{"program_services":35651,"management_and_general":11667,"fundraising":17501,"total":64819},"other_salaries_and_wages":{"program_services":52132,"management_and_general":17061,"fundraising":25592,"total":94785},"pension_plan_contributions":{"program_services":1406,"management_and_general":461,"fundraising":690,"total":2557},"other_employee_benefits":{"program_services":6322,"management_and_general":2073,"fundraising":3100,"total":11495},"payroll_taxes":{"program_services":7600,"management_and_general":2499,"fundraising":3719,"total":13818},"accounting_fees":{"program_services":8726,"management_and_general":2856,"fundraising":4284,"total":15866},"office_expenses":{"program_services":8614,"management_and_general":5463,"fundraising":6927,"total":21004},"information_technology":{"program_services":1121,"management_and_general":367,"fundraising":550,"total":2038},"occupancy":{"program_services":4490,"management_and_general":1469,"fundraising":2204,"total":8163},"travel":{"program_services":145,"management_and_general":40,"fundraising":87,"total":272},"conferences_meetings":{"program_services":534,"management_and_general":1364,"fundraising":350,"total":2248},"depreciation_depletion":{"program_services":199,"management_and_general":66,"fundraising":98,"total":363}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":22709,"fundraising_direct_expenses":25167},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"LYNDA HEMPECK","address_line1":"4742 N 24TH ST STE 400","city":"PHOENIX","state":"AZ","zip":"85016"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"PAUL MEHLHORN","phone":"6022799474","address_line1":"4742 N 24TH ST STE 400","city":"PHOENIX","state":"AZ","zip":"85016"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT/CEO","average_hours_per_week":40.0,"reportable_comp_from_org":83045,"reportable_comp_from_related_orgs":0,"other_compensation":2753,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2846931,"current_year":605076,"current_year_minus1":704137,"current_year_minus2":680495,"current_year_minus3":444919,"current_year_minus4":412304},"total_calendar_year_support":{"value":2846931,"current_year":605076,"current_year_minus1":704137,"current_year_minus2":680495,"current_year_minus3":444919,"current_year_minus4":412304},"amounts_from_substantial_contributors":179578,"public_support_total":2667353,"gross_investment_income":{"value":20655,"current_year":2396,"current_year_minus1":3352,"current_year_minus2":3405,"current_year_minus3":4276,"current_year_minus4":7226},"other_income":{"value":790229,"current_year":22863,"current_year_minus1":38323,"current_year_minus2":134758,"current_year_minus3":201673,"current_year_minus4":392612},"total_support":3657815,"public_support_percentage":0.7292},"supplemental_information":{"general":{"explanation":"SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: DESCRIPTION 2008 2009 2010 2011 2012 GROSS FUNDRAISING REVENUE $392,612 $201,673 $134,758 $38,176 $22,709 OTHER INCOME - - - $147 $154 TOTAL INCOME $392,612 $201,673 $134,758 $38,323 $22,863"}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":38133,"book_value":0,"depreciation":38133},"total_book_value":0},"other_liabilities":{"liabilities":[{"description":"ACCRUED PENDING WISH COSTS","amount":116256},{"description":"DUE TO CHAPTERS","amount":3979}],"total_liability":120235,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":641398,"donated_services_and_use_facilities":33772,"revenue_not_reported":33772,"revenue_subtotal":607626,"other_revenues_not_included":-2458,"revenue_not_reported_financial_statement":-2458,"total_revenue_per_990":605168},"expense_reconciliation":{"total_expenses_audited_financial_statements":674284,"donated_services_use_facilities":33772,"other_expenses_included":2458,"expenses_not_reported":36230,"expenses_subtotal":638054,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":638054},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"THE FOUNDATION HAS ADOPTED ASC TOPIC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS REQUIRING ACCRUAL OR DISCLOSURE FOR THE FOUNDATION AT AUGUST 31, 2013 OR 2012."},{"identifier":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"DIRECT EXPENSES OF FUNDRAISING EVENTS -2,458."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"DIRECT EXPENSES OF FUNDRAISING EVENTS 2,458."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"GALA","gross_receipts":90253,"charitable_contributions":76187,"gross_revenue":14066,"food_and_beverage":12876,"entertainment":509,"other_direct_expenses":1842},"event2":{"name":"GOLF TOURNAMENT","gross_receipts":93623,"charitable_contributions":86067,"gross_revenue":7556,"food_and_beverage":4343,"entertainment":2100,"other_direct_expenses":1736},"other_events":{"gross_receipts":43703,"charitable_contributions":42616,"gross_revenue":1087,"food_and_beverage":0,"entertainment":550,"other_direct_expenses":1211,"event_count":1},"total":{"gross_receipts":227579,"charitable_contributions":204870,"gross_revenue":22709,"food_and_beverage":17219,"entertainment":3159,"other_direct_expenses":4789},"direct_expense_summary":25167,"net_income_summary":-2458}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":366956,"reported_domestic_individual_grants_program_services":366956,"total_501c3_and_government_organizations":0,"total_other_organizations":0,"individual_grants":[{"type":"WISHES GRANTED","recipient_count":41,"cash":50842,"noncash":316114,"noncash_description":"TRAVEL, M&E, SUPPLIES","valuation_method":"FMV"}],"total_domestic_grants":366956,"total_domestic_program_services":366956,"detail_individual_grants_total":366956,"detail_domestic_grants_total":366956,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NORTHERN WEST VIRGINIA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION 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 WISH BUDGET. ALL WISH EXPENSES ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO. LARGE OR UNUSUAL EXPENDITURES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":true,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: MAKE-A-WISH FOUNDATION OF NORTHERN WEST VIRGINIA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER GRANTS WISHES TO SELECTED BENEFICIARIES THAT MEET THE SPECIFIC CRITERIA FOR THE WISH GRANTING PROGRAM. THE ORGANIZATION 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 WISH BUDGET. ALL WISH EXPENSES ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO. LARGE OR UNUSUAL EXPENDITURES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SUPPORTING WISH EXPENSE DOCUMENTATION (I.E. INVOICES AND STATEMENTS) IS RETAINED BY THE ORGANIZATION.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":0,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"other_noncash_contributions":[{"description":"GKTW","reported":true,"revenue_reported_on_990":80863,"contribution_count":20,"method_of_determining_revenues":"COST/SELLING PRICE"},{"description":"TRAVEL & LODGING","reported":true,"revenue_reported_on_990":4661,"contribution_count":3,"method_of_determining_revenues":"COST/SELLING PRICE"},{"description":"PARK/ENTERTAINMENT PASSES","reported":true,"revenue_reported_on_990":1728,"contribution_count":3,"method_of_determining_revenues":"COST/SELLING PRICE"},{"description":"AUCTION ITEMS","reported":true,"revenue_reported_on_990":34834,"contribution_count":154,"method_of_determining_revenues":"COST/SELLING PRICE"},{"description":"GIFT CARDS","reported":true,"revenue_reported_on_990":900,"contribution_count":2,"method_of_determining_revenues":"COST/SELLING PRICE"},{"description":"GOODS - MISC/OTHER","reported":true,"revenue_reported_on_990":5793,"contribution_count":37,"method_of_determining_revenues":"COST/SELLING PRICE"}]},"supplemental_information":[{"identifier":"METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS:","form_and_line_reference":"PART I, COLUMN (B):","explanation":"THE NUMBER OF CONTRIBUTIONS WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTIONS RECEIVED."}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":1.0},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-0.05434193480157576,"percentile":0.3251751176445193},"Operating Reserve Ratio":{"score":0.7176884715086811,"percentile":0.3775386191240795},"Liabilities to Assets Ratio":{"score":0.2991588123793468,"percentile":0.21185119296776894},"Officer Compensation Ratio":{"score":0.13446824249985112,"percentile":0.4260693867669789},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.006412909028269432,"percentile":0.38724886262280145},"Asset Growth":{"score":0.0356767816403411,"percentile":0.46564158478272294},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.8888888888888888,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.9537037037037037,"weight":14},"Sustainability":{"score":0.3391138350732969,"weight":13},"Growth":{"score":0.4133797700094419,"weight":8}},"Overall Score":{"score":0.7466794521432771,"percentile":0.48905646728827773}},"source_xml":"201431639349300863_public.xml"},"sector":"Health","donation_categories":[],"zakat_policy":null},"error":null}