Make-A-Wish® Michigan

Nonprofit profile at a glance

EIN
382505812
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Southfield, MI, USA
Phone
7349948620
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$12,078,474
Expenses
$10,675,901
Assets
$15,839,994
Liabilities
$2,016,696

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

Leadership & pay

29 people listed

Executive titles in this filing

  • MICHAEL HULL (PRESIDENT & CEO)

Highest reported compensation

  • MICHAEL HULL (PRESIDENT & CEO): $325,852 total reported compensation
  • JOCELYN WAITS (CHIEF DEV OFFICER): $210,691 total reported compensation
  • SHERRI COLLINS (CHIEF DIVERSITY & ENGAGEMENT): $150,043 total reported compensation

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

Overview

Mission

This is our mission: _Together, we create life-changing wishes for children with critical illnesses._ Wishes are more than just a nice thing. And they are far more than gifts, or singular events in time. Wishes impact everyone involved—wish kids, volunteers, donors, sponsors, medical professionals and communities. For wish kids, just the act of making their wish come true can give them the courage to comply with their medical treatments. Parents might finally feel like they can be optimistic. And still others might realize all they have to offer the world through volunteer work or philanthropy.

What it reported doing in 2024

See schedule o

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 66% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64%; rating input score 64
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: $7.11 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: 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: 11.6%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 64% of revenue deployed · 70.8% of spending went to programs
  • Governance: 22 of 22 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.6M in reported program spending
  • Leadership: top reported pay $326K · 29 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.