Make-A-Wish Foundation of Northeastern California and Northern Nevada

“The foundation worked closely with an independent public accounting firm engaged to prepare the return. The draft return prepared by the accounting firm was reviewed by the foundation's ceo. The return was then presented to the finance committee for their review subsequent to the committees approval, a complete copy of the final return was provided to all voting board members prior to filing with the internal revenue service. The minutes of any committee and/or board meeting reflect the review process.”

“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 coordinator if they are from volunteers, and the ceo if from staff and board members. Review of the statements is monitored by the chief executive officer. The procedures for addressing any conflicts of interest of which the chief executive officer 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.”

“Form 990, part vi, section b, line 15a: for 2013 the 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 make-a-wish foundation of america, and by local salary surveys conducted by state organizations and by national benchmarking organizations. The board's discussions 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. Form 990, part vi, section b, line 15b: the same process listed above is used for other staff, using the same instruments. Salaries for staff other than the ceo are decided by the ceo in consultation with the employees immediate supervisor within limits set by the board-approved budget. All salary increases are based on metrics from performance reviews.”

“While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the financial statements are available to the public at their office upon request. A copy of the organization's form 990 is published on our website.”

“The make-a-wish foundation of northeastern california & northern nevada grants the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength and joy.”