Wishing Star Foundation

Nonprofit profile at a glance

EIN
943163746
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Spokane Valley, WA, USA
Phone
5097443411
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$724,176
Expenses
$718,066
Assets
$631,496
Liabilities
$36,610

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • KATIE PRUGH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATIE PRUGH (EXECUTIVE DIRECTOR): $92,919 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Wishing star foundation's mission is to provide hope and lasting memories for children who are terminal or battling a life-threatening illness.

What it reported doing in 2025

Wishing star foundation granted 19 wishes in 2025 as well as provided support through our beyond the wish program to 6 families. This support includes medical equipment, travel expense support when forced to seek treatment away from home, and opportunities to gather in community with other wish families. Wishing star foundation hosted 24 community gathering events for families as well as supported 29 (134 individual) families through our christmas giving program.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 74
  • Program expense ratio: 72.3%; rating input score 72
  • Fundraising efficiency: $6.44 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 72.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $519K in reported program spending
  • Leadership: top reported pay $93K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2015 to 2025
  • 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 22/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.