A Special Wish Foundation Inc of Southwest Ohio

Nonprofit profile at a glance

EIN
311234314
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9376414267
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$817,959
Expenses
$749,523
Assets
$2,360,060
Liabilities
$171,491

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • APRIL WOMACK (PRESIDENT)

Highest reported compensation

  • DAVID SEYER (EXECUTIVE DI): $85,826 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of a special wish foundation (asw) is to grant the wish of a child or adolescent, birth through age 20, who has been diagnosed with a life-threatening disorder. Since 1983, the dayton chapter has been granting wishes to children and adolescents in montgomery, miami, darke, greene, mercer, shelby, and surrounding counties.

What it reported doing in 2024

Asw is a single mission not for profit with the only program being granting wishes to local children who have been diagnosed with life threatening illnesses. Asw serves children birth through 20 years of age. In 2024 asw granted 38 wishes serving 266 children and guardians. Asw held two major events for all wish children and their families and four fundrasisng events to support the mission.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.2%; rating input score 81
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: $19 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.4%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 3.15; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 81.2% of revenue deployed · 84.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $631K in reported program spending
  • Leadership: top reported pay $86K · 17 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.