Make-a-wish Foundation of Utah Inc

Nonprofit profile at a glance

EIN
742392822
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Salt Lake City, UT, USA
Phone
8012629474
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,176,108
Expenses
$4,663,552
Assets
$13,741,888
Liabilities
$228,551

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

Leadership & pay

29 people listed

Executive titles in this filing

  • DANIEL DUDLEY (PRESIDENT/CEO)

Highest reported compensation

  • DANIEL DUDLEY (PRESIDENT/CEO): $218,290 total reported compensation
  • SUMMER EHRMANN (CHIEF DEVELOPMENT OFFICER): $156,646 total reported compensation
  • CAITLIN TURSIC (CHIEF FINANCE & OPERATIONS): $155,673 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

See schedule o.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 72% 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 total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.8%; rating input score 57
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: $11.15 raised per $1 spent on fundraising; rating input score 41; 41st 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: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 24.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 56.8% of revenue deployed · 72.1% of spending went to programs
  • Governance: 24 of 24 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $218K · 29 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 7 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: 4 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.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.