Mission: Together, we create life-changing wishes for children with critical-illnesses. Since 1984, Make-A-Wish Michigan has granted wishes to more than 10,000 children. Wish ... (More)

Make-A-Wish Foundation of Michigan is a 501(c)(3) organization, with an IRS ruling year of 1985, and donations are tax-deductible.

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Contact Information

  http://www.michigan.wish.org

 7600 Grand River Avenue
Suite 175
Brighton MI 48114 

  800-622-9474


You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here.

Star Rating System by Charity Navigator


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Needs Improvement

This charity's score is 79.92, earning it a 2-Star rating. Charity Navigator believes donors can "Give with Confidence" to charities with 3- and 4-Star ratings.

This score is calculated from two sub-scores:

This score represents Form 990 data from 2019, the latest year published by the IRS.

View this organization’s historical ratings.


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Star Rated Report

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Program Expense

Program Expense Ratio

73.7%


The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).


This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Administrative Expenses

8.1%


As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

18.0%


This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

14.2%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.18


The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.


Source: IRS Form 990

Working Capital Ratio

0.48 years


Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.


Source: IRS Form 990

Program Expense Growth

-6.65%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.

  • Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential. The exchanging and sale of lists for telemarketing and the mass distribution of "junk mail," among other things, can be minimized if the charity assures the privacy of its donors. Privacy policies are assigned to one of the following categories:

  • Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes.

(Less)

Partial

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



Karen Davis, President And CEO

$181,423 (2.27% of Total Expenses)


Source: IRS Form 990 (page 7), filing year 2020

Business Master File Data

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website


Activities:

Other youth organization or activities (BMF activity code: 349)


Foundation Status:

Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) (BMF foundation code: 15)


Affiliation:

Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)

Data Sources: IRS Forms 990

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.


Make-A-Wish Foundation of Michigan reported being impacted by COVID-19 in the following ways:
  • Program Delivery

  • Fundraising Capacity

  • Revenue

  • Staffing

  • Administrative Capacity

  • Grants Received

  • Balance Sheet

  • Wishes


How COVID-19 impacted the organization's operations financially:

Due to COVID-19, our event and sponsorship revenue declined by nearly 50%. We applied for and received PPP loans and were able to continue to employ staff during the pandemic.


How COVID-19 impacted the organization's delivery of programs:

Due to COVID-19, we could not hold in-person events, meet wish families or donors in person and also halted all travel for wish families for 18 months. Additionally, shopping spree wishes were shifted to online shopping only, and our wishes that involved meeting a celebrity could only be granted virtually. We have not yet resumed in-person events, in-person celebrity wishes, or in-person shopping spree wishes.


How this organization adapted to changing conditions caused by COVID-19:

Due to COVID-19, we pivoted all in-person fundraising events to virtual events. We halted in-person wish discovery meetings with families, in-person wish granting trainings, in-person celebrity wishes, in-person shopping spree wishes and halted all wish travel. We converted previously scheduled travel wishes to local & object wishes only. We were still able to grant 364 wishes during FY21.


Innovations the organization intends to continue permanently after the pandemic:

We will continue to offer virtual wish discovery meetings with wish families, including electronic completion of wish paperwork, and hybrid options for event participants looking to engage from home as well as in person.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
6/1/20212019 79.92
12/20/20192018 74.79
12/1/20182017 84.34
3/1/20182016 83.33
11/1/20162015 82.78
6/1/20162014 82.44
Rating Version: 2.0
2/1/20162014 80.89
12/1/20152014 80.37

This organization received multiple star ratings within this fiscal year, due to an update to it's Accountability and Transparency data and/or the receipt of an amended Form 990.

7/1/20152013 94.55
4/1/20142012 79.46
11/1/20132012 79.13
8/1/20122011 84.18
12/23/20112010 88.10
9/20/20112009 90.28
Rating Version: 1.0
12/1/20102009 88.17
11/1/20092008 90.68
12/1/20082007 83.82
6/1/20082006 66.87
11/1/20062005 76.32
7/1/20052004 75.15
10/1/20042003 85.60
2/1/20042002 85.18

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

Make-A-Wish Foundation of Michigan cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.

Learn more about Impact & Results.

Do you work at Make-A-Wish Foundation of Michigan? Join the waitlist for an updated Impact & Results score.


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Additional Information

Unscored

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Largest Programs

Largest Programs



Make-A-Wish Foundation of Michigan reported its largest program on its FY 2020 Form 990 as:


$4,270,855

Spent in most recent FY

100%

Percent of program expenses


MAKE-A-WISH FOUNDATION OF MICHIGAN CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. THE FOUNDATION GRANTED 248 WISHES DURING THE FISCAL YEAR ENDED AUGUST 31, 2020. THE TOTAL COST OF  ... (More)


...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by Make-A-Wish Foundation of Michigan is a passing score.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


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Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


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


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


Our vision is to grant a wish to every eligible child.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: Increase Our Revenue to sustainably fund more than 600 wishes annually.

Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).


Goal Two: Grant More Wishes to provide life-changing wishes to more Michigan children across the state.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Goal Three: Enhance our Capabilities by using technology and data to advance our revenue and wish growth.

Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

We created an internal staff Diversity, Equity and Inclusion Council that has provided an opportunity for staff to play a role in the development and implementation of our DEI vision and strategic goals. We have worked with a consultant to provide DEI training for staff, volunteers and the Board of Directors. Examples of DEI sessions provided include Unconscious Bias, Systemic Racism and listening and sharing opportunities. We provided management training to staff taking on new responsibilities during the pandemic. Additionally, we have provided training opportunities to help staff grow and learn as they adapt processes and programs to the virtual environment. Staff also have the opportunity to participate in 10 online Disney Institute Courses with topics focused on leadership, employee engagement, and service. In addition to taking the online Disney course, staff can volunteer to lead a monthly discussion with other staff to discuss key takeaways from each course.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Thought Leadership

  • Raising Awareness

  • Community Building

What are this organization’s external mobilizaton efforts?

Volunteers are vital to our ability to fulfill our mission. We partner with our nearly 1,000 volunteers across the state to grant wishes, raise funds and share our mission. We collaborate with our statewide medical referral sources, including our Chapter Medical Advisory Council, to ensure more children throughout the state have access to the power of a wish. We have a robust marketing and communications program that includes email marketing, social media engagement on Facebook, LinkedIn, Twitter, Instagram and YouTube, earned media outreach, paid advertising and compelling storytelling. We are in the process of forming a Detroit Advisory Council to assist with our Diversity, Equity and Inclusion efforts in order to ensure equitable access to our mission to underserved children in Detroit. The Council will include a network of individuals representing a variety of organizations and backgrounds. This pilot effort will serve as a model to help us reach more children throughout the state.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


With the safety of our wish families, staff, volunteers, donors and event participants as a top priority, COVID-19 halted all wish travel (prior to COVID-19, 80% of of wishes were travel wishes) and in-person activities. We brought families home from their wish trips and postponed wishes to Disney and beyond. We halted all domestic wishes, international wishes and cruise wishes. We moved all fundraising events to virtual platforms and begin stewarding donors and referral partners through Teams and Zoom. We pivoted all wish discovery meetings with families to virtual discussions and postponed large gatherings including donor and volunteer appreciation events and wish-granting volunteer training. We canceled our in-person statewide Volunteer Conference and our wish family Holiday Parties. Despite it all, our mission moved forward and we continued to grant transformational wishes to wish kids battling critical illnesses. While the types of wishes we were able to grant changed to 100 percent local and object wishes, we did not hit pause and remained steadfast in our commitment to delivering life-changing wish experiences to Michigan wish kids and families. By creatively sharing our mission using virtual platforms, connecting with donors to stress the continued need for support, and engaging our passionate volunteers we were able to grant 364 inspiring wishes. These wishes created hope for Michigan children battling critical illnesses at a time when they needed it most.

Source: Nonprofit submitted responses

...   Culture & Community


This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback. When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders. A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion (DEI) metrics.


Culture & Community Score

Not Currently Scored

Make-A-Wish Foundation of Michigan is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback data. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.


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Culture & Community Report

Unscored

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Constituent Feedback

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.


Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities. Although the data is not evaluated for quality at this time, future iterations of this Beacon will include third party or other data that will serve to validate the information provided by the nonprofit.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Our partnership with Feedback Labs and Guidestar by Candid, and other partners including Fund for Shared Insight, GlobalGiving, and Keystone Accountability, enables us to launch the first version of this beacon with Constituent Feedback information collected on Candid's site.


Feedback practices have been shown to support better Diversity, Equity, and Inclusion outcomes, an essential area of assessment that we intend to further expand and develop in the future. Feedback Labs has documented several studies which indicate that beyond achieving organizational goals, nonprofits that are attentive and responsive to concerns and ideas raised by beneficiaries establish stronger relationships with the people they serve, promote greater equity, and empower constituents in ways that can help to ensure better long-term outcomes. You can find resources to help nonprofits improve their feedback practices here.

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