Make-a-wish Foundation of Oh Ky & In

Nonprofit profile at a glance

EIN: 341471131
IRS 990 coverage: 2009–2024
Forms available: Form 990 2024
Location: Columbus, OH, USA
Phone: 6149230555
Rating: 79
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Patient Services - Entertainment, Recreation

Reported finances

Revenue: $18,472,500
Expenses: $21,323,483
Assets: $15,556,654
Liabilities: $2,160,289

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

Leadership & pay

35 people listed

Executive titles in this filing

STEPHANIE MCCORMICK (PRESIDENT & CEO)
WENDY MARRONI (VICE PRESIDENT HUMAN RESOURCES)
AMY NELSON (VICE PRESIDENT MARKET ADVANCEMENT)

Highest reported compensation

STEPHANIE MCCORMICK (PRESIDENT & CEO): $330,740 total reported compensation
JULI MILLER (CHIEF MISSION OFFICER): $202,235 total reported compensation
RUSSELL BETTS (CHIEF OPERATING OFFICER): $187,490 total reported compensation

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

Overview

Mission

Together, we create life-changing wishes for children with critical illnesses.

What it reported doing in 2024

In fiscal year 2025, 1,052 heartfelt wishes were granted to children in Ohio, Kentucky & Indiana and since inception in 1983, a total of 23,024 wishes have been granted. Total wishes granted for the fiscal year were $12,884,926 of this amount, $1,556,094 was contributed by various vendors and 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 contributions revenue and granted wish expense. For form 990, however, the IRS requires that the $1,556,094 of contributed services and use of facilities be excluded from both revenue and expense.

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 76% of its reported program spending out as grants.

Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 71
Transparency & Controls: 83
Accountability: 100
Sustainability: 23
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 81.2%; rating input score 81
Program expense ratio: 69.5%; rating input score 69
Fundraising efficiency: $5.59 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- 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: -15.4%; rating input score 7; 7th percentile among comparable filings
Total-asset coverage ratio: 0.73; rating input score 26; 26th percentile among comparable filings
Liabilities to assets ratio: 0.14; rating input score 67; 67th percentile among comparable filings
Officer compensation ratio: 7.1%; rating input score 35; 35th percentile among comparable filings

Growth

Program expense growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
Asset growth: 6.9% per year; rating input score 100; 48th percentile among comparable filings

Details

Where the money goes: 81.2% of revenue deployed · 69.5% of spending went to programs
Governance: 25 of 25 board members independent · 9 of 9 filing controls reported
Programs: 1 filed program accomplishment · $14.8M in reported program spending
Leadership: top reported pay $331K · 35 people listed · 3 of 6 pay-setting controls reported
Highest-paid contractors: 1 contractor listed · $146K reported
Consistency: 38 of 38 current checks pass
Schedules: 8 filed schedules · includes major donors, grants, and executive pay
Filing history: 15 filing years from 2009 to 2024
Contacts: How to reach this organization
Money network: 9 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 23/100.
High — Sustainability: Operating margin scored 7/100.
High — Sustainability: Total-asset coverage ratio scored 26/100.
Moderate — Sustainability: Officer compensation ratio scored 35/100.