Making a Difference Now

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Mission: Rescue animals, educate communities, advocate for animal welfare. We exist to help animals and the people who love and care for them.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $4K a year · 7% of revenue · last 3 filings
A surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
85%
of spending
85% of spending went to programs.
Pt IX · Ln 25 · col B
19.3 mo
of spending, in cash
19.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$150
0.3% of total assets
Liabilities are 0.3% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$44K
-18% vs prior year
Spent
$36K
To programs
85%
Net assets
$59K
By yearFY2020–FY2025
Revenue
$44K
FY2025▼ -18%
Tap a bar for its year
Revenue by fiscal year
FY2020$38K
FY2021$40K
FY2022$29K
FY2023$63K
FY2024$53K
FY2025$44K
Expenses
$36K
FY2025▼ -30%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$61K
FY2024$52K
FY2025$36K
Net assets
$59K
FY2025▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$33K
FY2021$45K
FY2022$48K
FY2023$51K
FY2024$52K
FY2025$59K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $31K Management & general 10% · $3K Fundraising 5% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See Making a Difference Now executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Rescues animals, educates communities, and advocates for their welfare.

Questions for Making a Difference Now

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3 programs · $31K · in their own filed words · FY2025
01

First Program Service Accomplishment Rescue/Animal Care. This was our largest program area in 2025. It includes such specific services as S/N (spay-neuter) of companion animals; TNR (trap-neuter-return) for community cats; community cat caregiving; rescue of ill, injured, homeless and at-risk animals; veterinary care; transport of…

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
$19Kprogram expense
02

Second Program Service Accomplishment Education. The pandemic's ongoing impact continues with many people estimating that animal welfare has been set back at least two decades, largely because of the companion animal overpopulation crisis.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
$6Kprogram expense
03

Third Program Service Accomplishment

Advocacy. Advocacy is a slog in Kentucky, with our state ranking 47th in the Animal Legal Defense Fund's ranking of animal protection laws. Even more sad than our current ranking is the fact that 47th is progress since we ranked dead last for over 10 years.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
$6Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$44K
Ln 12
Gifts and grantsLn 1h$43K
Investment incomeLn 3$585
Money outPt IX
$36K
Ln 25
Programscol B$31K
Managementcol C$3K
Fundraisingcol D$2K
Owns and owesPt X
$59K
net assets · Ln 32
Cash and savingsLn 1–2$59K
Total assetsLn 16$59K
LiabilitiesLn 26$150
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$43K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$585
Total revenueLn 12$44K
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$54K
Cash and savings togetherLn 1–2$59K
Accounts receivableLn 4$713
Total assetsLn 16$59K
LiabilitiesLn 26$150
Net assetsLn 32$59K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$53K$59K
InvestmentsLn 11–13$0$0
Total assetsLn 16$54K$59K
LiabilitiesLn 26$2K$150
Net assetsLn 32$52K$59K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$0
Other expenses (24a–d)Ln 24$36K$31K$3K$2K
Total functional expensesLn 25$36K$31K$3K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 26, 2026 $44K$36K$7K$59K 990 PDF
FY2024Filed with the IRS Apr 8, 2025 $53K$52K$1K$52K 990 PDF
FY2023Filed with the IRS Apr 10, 2024 $63K$61K$2K$51K 990 PDF
FY2022Filed with the IRS Apr 10, 2023 $29K$48K 990 PDF
FY2021Filed with the IRS Aug 15, 2022 $40K$45K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $38K$33K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $43,767 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,701$43,182
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $715$585
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $53,416$43,767
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $52,202$36,352
I-18 Total expensesPrior year $52,202$36,352
I-19 Revenue less expensesPrior year $1,214$7,415
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $43,767 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$43,182
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$43,182
VIII-3 Investment incomeRelated to mission $585 · Unrelated business $0 · Excluded from tax $0$585
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $585 · Unrelated business $0 · Excluded from tax $0$43,767
Part IX · Statement of functional expenses $36,352 across 2 lines filed
IX-11c Accounting fees$0
IX-24 Other expenses (24a–d)Programs $30,932 · Management $3,482 · Fundraising $1,938$36,352
IX-25 Total functional expensesPrograms $30,932 · Management $3,482 · Fundraising $1,938$36,352
Part X · Balance sheet $59,330 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $3,537$5,014
X-2 Savings and temporary cash investmentsStart of year $49,475$53,603
X-4 Accounts receivableStart of year $600$713
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $53,612$59,330
X-17 Accounts payable and accrued expensesStart of year $1,847$150
X-26 Total liabilitiesStart of year $1,847$150
X-27 Net assets without donor restrictionsStart of year $50,765$58,180
X-28 Net assets with donor restrictionsStart of year $1,000$1,000
X-32 Total net assets or fund balancesStart of year $51,765$59,180
X-33 Total liabilities and net assetsStart of year $53,612$59,330
Part XI · Reconciliation of net assets $59,180 net assets at year end
XI-1 Total revenue$43,767
XI-2 Total expenses$36,352
XI-3 Revenue less expenses$7,415
XI-4 Net assets at start of year$51,765
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$59,180

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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