Make-a-wish Foundation of Montana Inc

Nonprofit profile at a glance

EIN
300882267
IRS 990 coverage
2015–2019
Forms available
Form 990 2019
Location
Sioux Falls, SD, USA
Phone
4062599848
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Reported finances

Revenue
$557,478
Expenses
$622,646
Assets
$136,546
Liabilities
$104,940

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • DOUGLAS KOESTER (PRESIDENT & CEO)

Highest reported compensation

  • DOUGLAS KOESTER (PRESIDENT & CEO): $95,882 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The make-a-wish foundation of Montana creates life-changing wishes for children with critical illnesses.

What it reported doing in 2019

The make-a-wish foundation of Montana creates life-changing wishes for children with critical illnesses. For the fiscal year ended august 31, 2020, the make-a-wish foundation of Montana granted 28 wishes. Total cost of wishes granted for the fiscal year was $289,390. Of this amount, $46,841 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 the $46,841 of contributed services and use of facilities to be excluded from both revenue and expense.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 65% 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 most voting board members are independent. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 14
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 66
  • Program expense ratio: 59.5%; rating input score 60
  • Fundraising efficiency: $5.44 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 74th 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: -11.7%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -10.8% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -15.8% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 66.5% of revenue deployed · 59.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $371K in reported program spending
  • Leadership: top reported pay $96K · 20 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2015 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.