Make-A-Wish Foundation of Southern

“The return is prepared or reviewed by a licensed certified public accountant or accounting firm with nonprofit experience. A draft is then provided to the organization and reviewed for accuracy and approved by the chapters executive committee, finance committee, audit committee and/or board of directors before such documents are filed with the appropriate governmental agencies, distributed to all board members prior to filing and posted on their website or otherwise made available for public inspection in accordance with irs regulations. The minutes of any committee and/or board meetings reflect the fact that the required review/approval/distribution process took place.”

“A conflict of interest and ethics statement is provided by the national office for each employee, board member, and volunteer who has direct contact with children, access to confidential information, or access to chapter funds. An "annual conflict of interest and ethics assurance statement" (the "coi statement") must be signed upon date of hire, election, or commencement of volunteer service, and at least annually thereafter. Effective july 2009, the coi statement was expanded to include an addendum in which officers, directors and key employees are required to disclose the existence of any family and/or business relationships they may have with other officers, directors or key employees of the organization. If any covered person discloses a potential or actual conflict, the following procedure is followed: (1) the conflicting interest is fully disclosed to the board; (2) the covered person responds to any factual questions from the board related to the disclosed conflict; and (3) the board, without the covered person, discusses the conflict and approves or disapproves the proposed transaction.”

“Pursuant to the policy of the national office, the organization ensures: (1) that the compensation of their chief executive, other officers and "key employees" (as defined by the irs) is approved by the chapter's board of directors, or a board-appointed committee, without the involvement of any individual with a conflict of interest; (2) that the board or committee obtains and relies on appropriate comparability data before making its decision; and (3) that the basis for the decision approving the compensation arrangement is adequately documented at the time it is made.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request”

“Uncollectible pledge -85,023. Rounding -2.”

“The oversight of the audit process has not changed from prior years.”

“Uncollectible pledges of -$85,023 related to a pledge for the capital campaign as well as to the multi-year commitments deemed uncollectible from 4 donors and 2 ex employees. Rounding -$2.”

“The organization receives many non-cash donations which are used in granting wishes to children. The non-cash items may be given directly to children to fulfill their wishes or may be used in other ways to aid in granting the wishes.”