Make-A-Wish Foundation of Massachusetts and Rhode Island Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.
- Income
- $8.9 million
- Spending
- $9.6 million
- Spent on programs
- 65%
- Reserves
- 19.1 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 33
- Volunteers
- 649
- Highest pay
- $348,408, chief executive officer
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 89 out of 100. Higher than 74% of charities in its peer group (health care, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 19.1 months of spending.
Debt
20 of 20It owes 12% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Income trend
15 of 15Income rose 8% on the year before.
Spending floor
15 of 1565% of spending went to programs and raising each dollar of donations cost 14 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 67% of charities in its peer group (health care, $1m to $10m).
Independent board
25 of 2523 of 23 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $6.3 million spent. THE FOUNDATION GRANTED 375 WISHES TO CHILDREN WITH CRITICAL ILLNESSES THROUGHOUT MASSACHUSETTS AND RHODE ISLAND. THE WISHES FOR THE CURRENT YEAR WERE AS FOLLOWS: 173 WISHES-DISNEY DESTINATION, 72 WISHES - TRAVEL (HAWAII, DOMESTIC, INTERNATIONAL), 32 WISHES - CELEBRITY/SPORTING EVENT, 31 WISHES - SHOPPING SPREE, 13 WISHES - ROOM REDECORATION, 11 WISHES - COMPUTER, 43 FOR WISHES ADA/ACCESSIBLE EQUIPMENT, ANIMAL, CONSTRUCTION, CRUISE, EDUCATION, ELECTRONICS, MUSICAL INSTRUMENT, PARTY, PLAYHOUSE/PLAYSET, SPORTING EQUIPMENT, SWIMMING POOL, TRAILER/CAMPER, OR OTHER. THE TOTAL GOAL OF OUR PROGRAM IS TO BRING HOPE, STRENGTH, AND JOY INTO THE LIVES OF THESE CHILDREN AND THEIR FAMILIES THROUGH THE WISH PROCESS. TOTAL WISH GRANTING EXPENSE FOR THE FISCAL YEAR WAS $4,576,947. OF THIS AMOUNT, $619,583 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS 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 THAT THE $619,583 OF CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. AFTER THE WISH IS GRANTED, OUR WISH CHILDREN AND THEIR FAMILIES ARE INVITED TO JOIN OUR WISH COMMUNITY. OUR WISH COMMUNITY ALLOWS WISH CHILDREN AND THEIR FAMILIES TO STAY CONNECTED TO THE ORGANIZATION AND SUPPORT OTHER WISH FAMILIES AS VOLUNTEERS, DONORS, ADVOCATES AND MORE.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.