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

“For 2020 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 transactions 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 principal office of the organization during regular business hours. Copies of certain organizational documents are provided upon request. A copy of the organization's form 990 is published on our website.”

“Make-a-wish grants wishes to children with critical illnesses. For the fiscal year ended august 31, 2021, the foundation granted 232 wishes. Total cost of wishes granted for the fiscal year were $1,243,342. Of this amount, $106,606 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 the $106,606 of contributed services and use of facilities to be excluded from both revenue and expense. In december 2019, an outbreak of a novel strain of coronavirus (covid-19) began. On march 10, 2020, in conjunction with the make-a-wish national medical advisory council, make-a-wish of america issued instructions to pause travel and large gathering wishes until deemed medically safe for our vulnerable population and their families. As of august 31, 2021, with the exception of regional travel, travel wishes are still paused. Prior to fiscal year 2020, travel wishes have been approximately 77% of the wishes granted and the number of granted wishes averaged approximately 408. In addition, the program expense ratio was impacted due to the make-a-wish foundation of northeastern & central california and nothern nevada's inability to grant the travel wishes. The program expense ratio was previously 73% in fiscal year ended august 31, 2019. The make-a-wish foundation of northeastern & central california and nothern nevada continues to evaluate all expenses and fundraising efforts in light of the impact of covid-19. National efforts are underway to return to wish granting and fundraising efforts when it is deemed medically safe.”

“Change in beneficial interest held by others 24,541.”