Make-a-wish Foundation of Maine

Nonprofit profile at a glance

EIN
010477512
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Scarborough, ME, USA
Phone
2072212306
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Reported finances

Revenue
$4,689,116
Expenses
$2,443,754
Assets
$8,295,138
Liabilities
$292,260

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

Leadership & pay

26 people listed

Executive titles in this filing

  • KATHRYN VICKERY (PRESIDENT & CEO (THRU 4/30/24))
  • SONYA PURINGTON (INTERIM PRESIDENT)
  • BRIAN FRANKS (PRESIDENT & CEO (AS OF 9/30/24))

Highest reported compensation

  • SONYA PURINGTON (INTERIM PRESIDENT): $91,676 total reported compensation
  • KATHRYN VICKERY (PRESIDENT & CEO (THRU 4/30/24)): $73,509 total reported compensation
  • BRIAN FRANKS (PRESIDENT & CEO (AS OF 9/30/24)): $28,829 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 make-a-wish foundation of Maine creates life-changing wishes for children with critical illnesses.

What it reported doing in 2024

See schedule o.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.4%; rating input score 57
  • Program expense ratio: 68.6%; rating input score 69
  • Fundraising efficiency: $6.66 raised per $1 spent on fundraising; rating input score 25; 25th 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 47.9%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.39; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 57.4% of revenue deployed · 68.6% of spending went to programs
  • Governance: 23 of 23 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $92K · 26 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.