Make-A-Wish Foundation of Utah Inc

“There exist committees that exercise the authority of the board of directors in the management of the corporation, except no such committee may exercise the authority of the board of directors in reference to the following matters: (i) fill vacancies on, or increasing or decreasing the members of, the board of directors or any committee of the board of directors; (ii) adoption, amendment or repeal of these bylaws or the articles of incorporation; or (iii) any matters prohibited by law.”

“The foundation worked closely with an independent public accounting firm engaged to prepare the form 990. The draft form 990, prepared by the accounting firm, was reviewed and approved by the foundation's cfo. The draft return was then presented to the finance committee of the board, composed of financial professionals, for their review. Subsequent to the committee's review, a complete copy of the form 990 was provided to all voting members 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 manager if they are from volunteers, and the president/ceo if from staff and board members. Review of the statements is monitored by the president/ceo. The procedures for addressing any conflict of interest of which the president/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.”

“The presient & ceo's compensation was determined by the board of directors, consisting of independent persons. It was reviewed against local and regional salary levels for nonprofit ceos based on the board's familiarity with these positions. The board's discussions and decisions were contemporaneously documented. The same process listed above is used for other officers and staff members, using the same instruments. Salaries for staff, other than the president & ceo, are decided by the president & ceo in consultation with the employee's immediate supervisor within limits set by the board-approved budget. All salary increases are based on metrics from performance reviews and market rates. This process was last performed in fiscal 2024.”

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

“Make-a-wish utah grants one personal, heartfelt wish to medically-eligible children between ages 2.5 and 18 who have a critical illness as determined by their physician. In fiscal year 2024, 251 wishes were granted, and 220 children were in the wish pipeline at the end of the fiscal year. Wish granting not only impacts wish families but also volunteers, donors, and community partners. Make-a-wish utah provides local planning, logistics, and support for children visiting utah from another state to fulfill a wish. The organization manages an extensive volunteer program that provides training and development to volunteers who help grant wishes and support the organization in various ways. A medical outreach program develops referrals of medically-eligible children from healthcare providers at hospitals and clinics. The total program expenses recognized for the fiscal year was $4,068,998, of which $1,418,719 was contributed by donors who provided in-kind contributions for wish granting. For financial statement purposes, these amounts are included as contribution revenue and direct wish expenses. However, for form 990, the irs requires the $500,627 of contributed services and use of facilities to be excluded from both revenue and expense.”