Make-A-Wish Foundation of San Diego

“The executive committee is comprised of elected officers of the board of directors. The chief executive officer, chief financial & operating officer, and/or chief development officer will attend meetings as nonvoting members. Officers include the following positions: chair, vice-chair, treasurer, secretary, member at large, immediate past chair (when term allows). The executive committee serves as a steering committee for the full board of directors, facilitating decision-making between board meetings in time-sensitive and/or urgent situations. The committee is responsible for monitoring the performance of the ceo, conducting their annual performance review, and making recommendations regarding performance goals. Additionally, the committee serves in an advisory capacity for the ceo on operating and personnel matters and assists in creating board agenda items. Members of the committee are elected by the full board of directors for a one-year renewable term. The committee operates within the bylaws of both make-a-wish america and make-a-wish san diego and maintains the confidentiality of any information regarding the foundation, wish children and their families, donors, and volunteers unless legally obligated to do otherwise. The committee provides oversight for the entire organization, is responsible for the hiring and/or termination of the ceo, and assists in strategic planning. Members of the committee are expected to foster a sense of mission and team spirit within the board and become knowledgeable on matters related to finances and internal controls.”

“The form 990 is prepared by the organization's public accounting firm based on information provided by management. Once the draft is available, it is reviewed by management, the audit and finance committees and the executive committee, and any changes incorporated into the filing. Once this detailed review is complete, the draft of the form 990 is presented to the board of directors for their review and comments prior to filing with the irs.”

“The foundation maintains a conflict of interest and ethics statement as provided by the make-a-wish foundation of america for each officer, employee, board member, and volunteer. Such statements must be signed upon date of hire, election or commencement of volunteer service, and at least annually thereafter. The signed statements are then submitted to and reviewed by the senior manager, volunteer services if they are from volunteers, and the president & ceo if they are from staff and board members. Review of the statements is monitored by the president & ceo. The procedures for addressing any conflicts of interest of which the president & ceo becomes aware includes but are not limited to the following (1) determining the nature of the conflict via verbal or written communication with the interested person, (2) fully disclosing conflicting interests to the board, (3) the conflicted person recuses himself/herself from deliberations and decisions regarding the transaction, and (4) taking appropriate actions warranted by the conflict as recommended by the board up to and including termination of service.”

“The president & ceo's compensation was determined by the board of directors, consisting of independent persons. It was reviewed against national benchmarking salary studies, surveys done every few years by the make-a-wish foundation of america, and by local salary surveys conducted by state organizations and by national benchmarking organizations. The board's discussion and decisions were contemporaneously documented. Documentation includes the terms of the transaction and the date it was approved, the members present during deliberations and those who voted on it, and the comparability data relied upon and how it was obtained. The same process listed above is used for other officers and staff members, using the same instruments. Salaries for staff, other than the president & ceo, are decided by the president & ceo in consultation with the employee's immediate supervisor within limits set by the board-approved budget. All salary increases are based on metrics from performance reviews. This process was last performed during fiscal 2025.”

“The organization makes its financial statements available upon request.”

“It is the founding principle of our vision to grant the wish of every eligible child, between the ages of 2 1/2 and 18. For wish kids, just the act of making their wish come true can give them the courage to comply with their medical treatments. With our wish making process, we strive to bring a sense of excitement and hope during extremely difficult times and deliver a joyful life changing experience whether the wish is a princess party, swim with the dolphins, or the countless other possibilities dreamed up by the magical mind of a child. The make-a-wish foundation of san diego granted 200 life changing wishes in the fiscal year ending august 31, 2025. The total cost of wishes granted for the fiscal year was $4,644,594. Of this amount, $542,711 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 this amount be excluded from both revenue and expense.”

“Change in value of beneficial interest held by others 28,174.”