Make-A-Wish Foundation of Southern Nevada Inc

“The board of directors, by resolution adopted by a majority of all sitting board members, may designate and appoint one or more committees, each of which shall consist of one or more board members. Such committees (i.e., standing and/or special committees) shall have and 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) filling vacancies on, or increasing or decreasing the board members or any committee of the board of directors; or (ii) adopting, amending or repealing of these bylaws or the articles of incorporation; or (iii) committing funds of the corporation. The board of directors will supervise and coordinate the activities of the standing and special committees. All actions of the committees will be subject to the approval of the board of directors. All committees must take minutes of all meetings, which will be maintained on file in the chapter office.”

“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 by the foundation's president/ceo, coo, and treasurer. A copy of the complete form 990 was provided to all voting members of the board of directors for approval 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 by 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 president & ceo if from staff and board members. Review of the statements is monitored by the president & ceo. The procedures for addressing any conflicts 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 chapter ensures that compensation of the president & ceo, other officers and key employees as defined by the irs is approved by the chapter's executive committee without involvement of any individual with a conflict of interest. The executive committee obtains and relies on appropriate comparability data provided by the make-a-wish foundation of america and may rely on other competent third party data for compensation paid by non-profits. The basis for the decision approving the compensation arrangement is adequately documented in notes or minutes at the time it is made. This process was last completed in fiscal 2022.”

“Audited year end statements are available on our website. Conflict of interest and governing documents available for review upon request.”

“As of september 1, 2024 (start of fiscal year 2025), make-a-wish southern nevada absorbed the territory of northern nevada and renamed itself as make-a-wish nevada. As the chapter renaming occurred before the filing of this fy2024 990, we file this return under the new name, but all data reflect southern nevada results for the period presented in this document.”

“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 southern nevada granted 187 life changing wishes in the fiscal year ending august 31, 2024. The total cost of wishes granted for the fiscal year was $3,852,427. Of this amount, $535,096 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.”