Make-A-Wish Foundation of North Dakota

“The standing executive committee of the board of directors has the authority to act on behalf of the governing body.”

“The foundation works closely with an independent public accounting firm engaged to prepare the form 990. The draft form 990 prepared by the accounting firm is reviewed by the foundation's president and ceo. The return is then presented to the finance and investment or executive committee for their review. Subsequent to the committee's approval, a complete copy of the form 990 is provided to all voting members of the board of directors prior to filing with the internal revenue service”

“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 volunteer and outreach manager if they are from volunteers, and the president and ceo if from staff and board members. Review of the statements is monitored by the president and ceo. The procedures for addressing any conflicts of interest of which the president and 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.”

“Annually, the president and ceo's compensation is determined by the board of directors, consisting of independent persons. It is reviewed during the performance evaluation and review process and against national benchmarking salary studies, chapter surveys done every three years by make-a-wish foundation of america, and local and regional survey data conducted by stated organizations and by national benchmarking organizations. The executive committee and the board's discussions and decisions are contemporaneously documented. Documentation includes the terms of the transaction and the date it is approved, the members present during deliberations and those who vote on it, and the comparability data relied upon as well as how it was obtained. This process was last performed in 2024.”

“The governing documents, conflict of interest policy and financial statements are made 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 north dakota granted 61 life changing wishes in the fiscal year ending august 31, 2024. The total cost of the wishes for the fiscal year was $1,413,815. Of this amount, $117,363 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.”