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

“The "executive committee" shall be chaired by the chairperson. It shall be empowered to exercise all of the power of the board of directors at times when the board is not in session. It may execute the policy of the board in routine matters during intervals between board meetings. It shall be comprised of the chairperson, vice chairperson, secretary and treasurer. It must follow the general directions of the board, must act by a quorum unless other provisions are expressly made and may not delegate its powers. The "finance committee" shall be chaired by the treasurer or member of the board of directors. This committee shall take appropriate measures to cause the corporation to maintain accounting records according to generally accepted accounting principles (gaap) and to remain financially stable. The committee also shall review the investments of the corporation at least quarterly and develop and oversee the budget process. The "nominating and governance committee" shall be chaired by a member of the board of directors. This committee shall identify, recruit, nominate and monitor performance of all candidates to the board of directors. This committee also shall recommend qualified candidates for board officer positions. The "audit committee" shall be made up of members of the board of directors and others appointed by the board. The chairperson may not be a member of the audit committee and members of the finance committee must be a minority on the audit committee. (the committee may not include any staff member including the chief executive officer or treasurer.) the audit committee's principal responsibilities shall be to review and approve the scope of the annual external audit and review for compliance with the general accounting office's independence standards and to review and approve the annual audit.”

“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 committes approval. A complete copy of the final return was provided to all voting 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 statement 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 including termination of service.”

“For 2019 the ceo, officers and key employees 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.”

“The organization's tax reporting and exemption status documents, conflict of interest policy and financial statements are available for public inspection at the priciple office of the organization during regular business hours. Copies of certain organization documents are provided upon request. A copy of the organization's form 990 is published on our website.”