MAKE-A-WISH FOUNDATION OF THE RIO GRANDE VALLEY

EIN: 742850325 501(c)(3) 501(c)(3) Corporation

1801 S 2ND STREET 405, MCALLEN, TX, 785031279

Total Revenue
$1,207,001
Total Expenses
$1,405,403
Total Assets
$1,629,307
Net Assets
$1,463,512

Tuckman-Chang Vulnerability Assessment

Research-Based

Academic framework for nonprofit financial sustainability (Tuckman & Chang, 1991)

Equity Deficiency
1.04
✓ Strong — 6+ mo. reserves
Revenue Concentration
0.39
✓ Diversified
Admin Flexibility
15.5%
✓ Flexible — Can reduce
Operating Sustainability
-16.4%
⚠ Deficit — Unsustainable
Overall Vulnerability Assessment
Based on 4 vulnerability indicators
~ MODERATE
1/4 flag
Equity deficiency (<0.25) ✓ Pass
Revenue concentration (>0.60) ✓ Pass
Admin too lean (<10%) ✓ Pass
Operating deficit (<0%) 🚩 Flagged

About: The Tuckman-Chang framework identifies four key indicators of financial vulnerability. 0 flags = low risk, 1–2 = moderate risk, 3–4 = high risk. Validated across thousands of nonprofits since 1991.

Learn more about the Tuckman-Chang methodology →

Financial Trends

Organization Details

Formation Year
1997
Legal Domicile
TX
Principal Officer
REBECCA RAMIREZ GEARHART
Phone
9566869474
Tax Period
September 2023 - August 2024

MAKE-A-WISH FOUNDATION OF THE RIO GRANDE VALLEY is a 501(c)(3) with EIN 742850325, based in 1801 S 2ND STREET 405, MCALLEN, TX, 785031279. Founded in 1997, the organization files IRS Form 990 and reported its most recent data for fiscal year 2023. In that period, it reported $1,207,001 in total revenue and $1,405,403 in total expenses, with net assets of $1,463,512. Its Trantor Score is 580 (Fair), reflecting its financial health based on liquidity, solvency, and operational efficiency.

Mission

TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES.

Trantor Score

Financial Health & Payment Capacity Assessment

Score based on: Liquidity (40%), Solvency (30%), Sustainability (20%), Efficiency (10%)

580
Fair
Moderate Risk
FICO Scale: 300–850

Liquidity (40%)
0.38
+84 pts
Solvency (30%)
0.76
+126 pts
Sustainability (20%)
0.35
+38 pts
Efficiency (10%)
0.57
+31 pts
Learn more about the Trantor Score methodology →

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,151,464
Program Service Revenue $900
Investment Income $42,942
Other Revenue $11,695
TOTAL REVENUE $1,207,001

Expense Breakdown

Grants Paid $825,305
Salaries & Benefits $367,711
Fundraising Expenses $59,637
Program Expenses $1,128,095
Other Expenses $204,387
TOTAL EXPENSES $1,405,403

Year-over-Year Comparison

2023 2022 Change
Revenue $1,207,001 $1,126,264 +7.2%
Expenses $1,405,403 $1,090,077 +28.9%
Net Income $-198,402 $36,187 -648.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required

Financial Health Indicators

Financial Distress Indicator (Altman Z-Score)
✓ Safe Zone — Low probability of financial distress
6.94
>2.6 safe · 1.1–2.6 gray · <1.1 distress

Learn about the Altman Z-Score methodology adapted for nonprofits →

Liquidity & Cash Position

Current Ratio
1.53
Target: >2.0 is healthy
Cash Reserve
0.9
Months of expenses covered
Cash to Assets
6.3%
Liquid asset ratio
Working Capital
$65,791
Current assets − liabilities

Solvency & Debt Position

Solvency Ratio
9.83
Assets / Liabilities (>1 is solvent)
Debt Ratio
10.2%
Liabilities / Assets (lower is better)
Debt to Net Assets
0.11
Leverage ratio

Revenue Sustainability & Diversification

Self-Sufficiency
0.1%
Program revenue / Total revenue
Donation Dependence
95.4%
Contributions / Total revenue
Revenue Concentration
62.0%
Largest source (lower = more diverse)

Operational Performance

Admin Efficiency
15.5%
Target: 10–20% is optimal
Asset Turnover
0.74x
Revenue / Assets
Expense Coverage
12.5
Months can operate w/o income
Surplus Margin
-16.4%
Net income / Revenue

Growth Indicators

Net Assets Growth
-4.0%
Year-over-year change

Governance

Voting Members
20
Independent Members
20
Employees
5
Volunteers
30

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$154,881
Total Directors
22
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JOSE MARTINEZ-SOTO PRESIDENT 1.00
Officer Director
$0 $0 $0
CRISELDA BERNAL-MONCAYO VICE PRESIDENT 1.00
Officer Director
$0 $0 $0
MEGHAN REID SECRETARY 1.00
Officer Director
$0 $0 $0
JAY CORTEZ TREASURER 1.00
Officer Director
$0 $0 $0
MISTY MARTIN DIRECTOR 1.00
Director
$0 $0 $0
MONICA GARZA DIRECTOR 1.00
Director
$0 $0 $0
LEIGH ANN GUTIERREZ DIRECTOR 1.00
Director
$0 $0 $0
CELINA CASAS DIRECTOR 1.00
Director
$0 $0 $0
APRIL FLOWERS DIRECTOR 1.00
Director
$0 $0 $0
THERESA CAPISTRAN DIRECTOR 1.00
Director
$0 $0 $0
DANIEL G GURWITZ DIRECTOR 1.00
Director
$0 $0 $0
AARON THORBURN DIRECTOR 1.00
Director
$0 $0 $0
KLAIRE DUFF DIRECTOR 1.00
Director
$0 $0 $0
GILBERT ENRIQUEZ DIRECTOR 1.00
Director
$0 $0 $0
DUSTIN C HOOVER DIRECTOR 1.00
Director
$0 $0 $0
JOHN M ORTEGA DIRECTOR 1.00
Director
$0 $0 $0
VICTORIA ORTEGA DIRECTOR 1.00
Director
$0 $0 $0
CRAIG BLACKWELL DIRECTOR 1.00
Director
$0 $0 $0
LESLIE M LEWIS DIRECTOR 1.00
Director
$0 $0 $0
MONICA MORENO MATA DIRECTOR 1.00
Director
$0 $0 $0
PRIYANKA PATEL DIRECTOR (THRU 3/18/2024) 1.00
Director
$0 $0 $0
DAVID ARMSTRONG DIRECTOR (THRU 7/1/2024) 0.00
Director
$0 $0 $0
REBECCA RAMIREZ GEARHART PRESIDENT & CEO 40.00
Officer
$142,432 $12,449 $154,881
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $1,207,001 $1,405,403 $1,629,307 $-198,402
2023 $1,126,264 $1,090,077 $1,617,111 $36,187
2022 $902,389 $721,417 $1,532,431 $180,972
2021 $396,818 $498,565 $1,648,349 $-101,747
2020 $425,804 $569,311 $1,438,357 $-143,507
2019 $755,384 $717,142 $1,625,831 $38,242
2018 $827,840 $722,378 $1,553,717 $105,462
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