Make-a-wish Foundation of Oregon

What it reported doing in 2024

It is the founding principle of our mission to grant the wish of every eligible child in our community, between the ages of 2 1/2 and 18. A wish come true can help give local kids the strength to comply with their medical treatments, and the courage to fight or even overcome their illness. Each wish is as unique and special as the child. Whether that's to meet their favorite disney heroes, experience the bright lights of broadway, or escape to a tropical paradise, we strive to deliver hope during extremely difficult times and create joyful, life-changing experiences for every child and all who support them in their fight. In the last fiscal year, the make-a-wish foundation of Oregon granted 252 local wishes to children battling critical illnesses. The cost of wishes granted during the fiscal year was $3,360,238. Included in this amount is $933,391 contributed by various vendors who provided contributions of services or use of facilities to complete a child's wish. For audited financial statement purposes this amount is included as contribution revenue and direct wish cost expense. Per IRS rules, this amount is not included in the form 990. The IRS requires that contributed services and use of facilities be excluded from both revenue and expenses.

Financial Efficiency

• Mission deployment rate: 79.5%; rating input score 80
• Program expense ratio: 71.4%; rating input score 71
• Fundraising efficiency: $5.54 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd 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; 63rd 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: -10.8%; rating input score 12; 12th percentile among comparable filings
• Total-asset coverage ratio: 0.75; rating input score 28; 28th percentile among comparable filings
• Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
• Officer compensation ratio: 5.9%; rating input score 47; 47th percentile among comparable filings

Growth

• Program expense growth: 15.1% per year; rating input score 100; 78th percentile among comparable filings
• Revenue growth: 8.5% per year; rating input score 100; 62nd percentile among comparable filings
• Asset growth: 5.1% per year; rating input score 100; 35th percentile among comparable filings