Make-A-Wish Foundation of Idaho

“The executive committee shall, at a minimum, consist of the chair of the board, who shall be its chairperson, immediate past chair, chair elect, secretary, treasurer, and the chief executive officer. They may act on behalf of the foundation for its day to day business operations when the board is not in session, reporting their actions to the board at each meeting of the board. The executive committee shall be charged with submitting to the board for its consideration, resolutions concerning any unusual or extraordinary matters affecting the operations of the foundation.”

“The draft form 990 is reviewed and approved by the foundation's president/ceo. The return is then presented to the executive committee and finance committee of the board, composed of financial professionals, for their review. Subsequent to the committee's approval, a complete copy of the form 990 is 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 executive committee of the board, comprised make-a-wish foundation of idaho 82-0408150 solely of independent directors, none of whom have a conflict of interest with respect to the compensation arrangement, was accountable for setting a reasonable compensation package for the president/ceo . The committee performs an annual review and establishes goals for the next fiscal year. The committee also gathers benchmarking data relevant to the officers from comparable national nonprofit organizations and analyzes the salary survey results provided by make-a-wish foundation of america. The foundation's written records include the (1) terms of the compensation arrangements, (2) a description of the comparable data relied upon by the executive committee, (3) documentation of the decisions made by the executive committee and (4) who were present and how they voted. The same process listed above is used for other staff, using the same instruments. Salaries for staff other than the president/ceo are decided by the president/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. This process was last performed during fiscal 2025.”

“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 organization makes its annual report, audited financial statements and form 990 available upon request and on its website. Governing documents and conflict of interest policies are also available upon request with inspection at an office of the organization.”

“It is the founding principle of our vision to grant the wish of every eligible child, between the ages of 2 1/2 and 18. For wish kids, just the act of making their wish come true can give them the courage to comply with their medical treatments. With our wish making process we strive to bring a sense of excitement and hope during extremely difficult times and deliver a joyful life changing experience whether the wish is a princess party, swim with the dolphins, or the countless other possibilities dreamed up by the magical mind of a child. The make-a-wish foundation of idaho granted 115 life changing wishes in the fiscal year ending august 31, 2025. The total cost of wishes granted for the fiscal year was $2,136,402 of this amount, $1,630,128 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 this amount be excluded from both revenue and expense.”