Make-A-Wish Foundation of Western New York

Nonprofit profile at a glance

EIN
223215726
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
Buffalo, NY, USA
Phone
7168109474
Rating confidence
Limited
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$1,888,035
Expenses
$2,411,106
Assets
$493,005
Liabilities
$946,122

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We grant the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength and joy.

What it reported doing in 2009

The Make-A-Wish Foundation of Western New York grants the wishes of children with life threatening medical conditions to enrich the Human experience with hope, strength and joy. Since the first wish granted in 1992, the Foundation has granted 1,911 wishes through August 31, 2010. For the year ended August 31, 2010, the Foundation granted 148 wishes at an average cost of approximately $8,697. Total wishes granted for the fiscal year were $1,664,586. Of this amount, $208,728 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 $208,728 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
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 12
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -27.7%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 1.92; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $93K · 12 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.