Make-A-Wish Foundation of Hawaii Inc

“The board of directors, by resolution adopted by a majority of the board, may designate and appoint one or more committees comprised of directors, each of which shall consist of one or more directors. Such committees, to the extent provided in said resolution, 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 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 members of the fy24 executive committee included: jeff higashi (board chair), scott higashi (board secretary), cayenne pe'a (board treasurer), julianne erickson (director), rick fried (director), darius monsef (director) and katie pickman (director).”

“The foundation works with an independent public accounting firm engaged to prepare the return. The draft return prepared by the accounting firm is reviewed by the foundation's director of finance & operations and the finance and audit committee. A complete copy of the final return is provided to all voting members of the governing board subsequent to the committee's approval, prior to filing with the internal revenue service.”

“The foundation maintains a conflict of interest and ethics assurance 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 outreach manager if they are from volunteers, and the president & ceo if they are 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 include 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 board of directors reviews and determines the compensation of the president & ceo. The board of directors uses information gathered from form 990s of other organizations and compensation surveys/studies. The board chair documents the deliberation and decision and notifies the president & ceo and director of finance & operations. 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. This process was last undertaken in fiscal year 2024.”

“The foundation makes its governing documents, conflict of interest policy, and financial statements available upon request. A copy of the foundation's most recent audited financial statements are available on the foundation's website.”

“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 hawaii granted 73 life changing wishes in the fiscal year ending august 31, 2024. The total cost of wishes granted for the fiscal year was $2,833,796 of this amount, $270,633 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.”