Children's Wish Foundation International

60%

Two-Star Charity

Impact & Measurement

Accountability & Finance

Culture & Community

Leadership & Adaptability

Children's Wish Foundation International

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501(c)(3) organization

Donations are tax-deductible

https://childrenswish.org/

8615 Roswell Road

Atlanta GA 30350

770-393-9474

Atlanta GA | IRS ruling year: 1985 | EIN: 58-1642982

An EIN is a unique nine-digit number that identifies a business for tax purposes.

Organization Mission

Founded in 1985, Children's Wish Foundation (CWFI) is committed to bringing joy and happiness to seriously ill children throughout the world and this dedication has ... (More)

Rating Information

Needs Improvement

This charity's score is 60%, earning it a Two-Star rating.

This overall score is calculated entirely from a single beacon score, weighted as follows: 100% Accountability & Finance. Learn more about our criteria and methodology.

Historical Ratings

Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Measurement. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.

Date Published	Overall Rating
4/1/2022
5/1/2021
10/1/2019
9/1/2018
12/1/2017
10/1/2016
6/1/2016
12/1/2015
This organization received multiple star ratings within this fiscal year, due to an update to its Accountability and Transparency data and/or the receipt of an amended Form 990.
2/1/2015
6/1/2013
6/1/2012
9/20/2011
7/1/2011
8/1/2010
12/1/2009
10/1/2008
7/1/2007
10/1/2006
7/1/2005
8/1/2004
6/1/2004
10/15/2002
4/15/2002

Review Before Proceeding—Confirmed Delinquency

This organization appears on the most recent listing of nonprofits that are delinquent with California state registrations

For more information about our alerts methodology, see here.

Please Note: In compliance with California Assembly Bill 488, we have disabled donations to this charity on our platform at this time.

Accountability & Finance

Score

60

Most Recent Fiscal Year:
FY 2023

This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.

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Key Accountability Metrics

Full Credit

Partial Credit

No Credit

Majority Independent Board Members - 100% independent members

8 out of 8 points

Source: IRS Form 990

Independent Board Size - 4 independent members

7 out of 7 points

Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members

Source: IRS Form 990

Financial Statements - Audit and Oversight Committee

15 out of 15 points

An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:

Total Revenue Amount	Expectation to Receive Credit
$2 million or higher and 40% or higher donor support	Expected to complete an audit and have an audit oversight committee
$1 million or higher	Expected to complete an audit
$500,000 - $1 million	Expected to complete an audit, review, or compilation
Less than $500,000	No expectation (removed from scoring methodology)

Source: IRS Form 990

Material Diversion of Assets - None

10 out of 10 points

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 — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.

Source: IRS Form 990

Tax Form Disclosures and Policies

Full Credit

Partial Credit

No Credit

Website Listed on Tax Form - Listed

2 out of 2 points

Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.

Nonprofits act in the public trust and reporting publicly on activities is an important component.

Source: IRS Form 990

Conflict of Interest Policy - Listed

4 out of 4 points

Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.

This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.

Source: IRS Form 990

Whistleblower Policy - Listed

4 out of 4 points

Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.

This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.

Source: IRS Form 990

Document Retention and Destruction - Listed

4 out of 4 points

Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.

This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.

Source: IRS Form 990

Documents Board Meeting Minutes - Yes

2 out of 2 points

Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.

An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.

Source: IRS Form 990

Website Disclosures

Full Credit

Partial Credit

No Credit

Tax Form Posted on Nonprofit's Website as stated on Form 990 - Listed

4 out of 4 points

For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.

Source: IRS Form 990

Financial Metrics

Full Credit

Partial Credit

No Credit

Liabilities to Assets: Ratio - 58.42%

0 out of 15 points

The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.

Source: IRS Form 990

Program Expense: Ratio - 47.27%

0 out of 25 points

The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.

Source: IRS Form 990

Additional Information

Total Revenue and Expenses - Data Available

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

Click or hover over the bar to see exact $ amount

Salary of Key Persons - Data Available

Presented here are up to five of this organization's highest compensated employees. 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 Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting

Linda Dozoretz, President/chairman

$157,550

Janet Michaels, Executive Board Member

Laura Ashley Keeney, Executive Board Member

Ronald Taylor, Executive Board Member

Source: IRS Form 990 (page 7), filing year 2023

IRS Published Data (Business Master File) - Data Available

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

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) - Data Available

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Children's Wish Foundation International) or EIN (581642982) in the 'Search Term' field.

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Rating Information

Rating Report

60

Key Accountability Metrics

Tax Form Disclosures and Policies

Website Disclosures

Financial Metrics

Additional Information