Making a Difference Now EIN 27-1250051

Making a Difference Now

EIN  27-1250051 Public charity (501(c)(3)) Lexington, KY
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Size
<$100K
What they do
Rescues animals, educates communities, and advocates for their welfare.
Leadership
Barbara Jones · Treasurer
Money in and out
$44K revenue, $36K expenses
Bottom line
85% program efficiency

Rescues animals, educates communities, and advocates for their welfare. For fiscal year 2025 it reported $44K in revenue, $36K in expenses, and $59K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$44K
Pt VIII · Ln 12
Total expenses
$36K
Pt IX · Ln 25
Net assets
$59K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $7K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.10 Fundraising $0.05
Program efficiency
85%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
19.3mo
months of highly liquid reserves at operating expense rate▼ -57% vs prior filing year
Surplus margin
+17%
revenue over expenses, this year▲ +645% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$44K
FY2025▼ -18%
Expenses
$36K
FY2025▼ -30%
Total assets
$59K
FY2025▲ +11%
Total liabilities
$150
FY2025▼ -92%
Total revenue
$44K
Pt VIII · Ln 12
Total expenses
$36K
Pt IX · Ln 25
Net assets
$59K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$7K
Total assetsPt X · Ln 16$59K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $31K of program spending, described in the organization's 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…

$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.

$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.

$6Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMaking a Difference Now
EINHdr · item D27-1250051
Principal addressHdr · item CLexington, KY
WebsiteHdr · item Jwww.makingadifferncenow.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MKY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFAnimals (D20)
Ruling yearIRS BMFFeb 2010

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

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
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Statement of Revenue

Part VIII
Contributions & grants$43K · 99%
Investment income$585 · 1%
Contributions & grants99%$43K
Investment income1%$585
Total revenueLn 12$44K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.10 Fundraising $0.05
Program services85%$31K
Management & general10%$3K
Fundraising5%$2K
Total functional expensesLn 25$36K

Balance Sheet

Part X · end of year
CashLn 1$59K
Total assetsLn 16$59K
Total liabilitiesLn 26$150
Total net assetsLn 32$59K
Months of cash on handcomputed19.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $59K · Operating expenses/yr $36K
19.3 months
Where the money goes
Program services
Program services $31K · Total expenses $36K
85%
Management & General
Management & general $3K · Total expenses $36K
10%
Fundraising
Fundraising $2K · Total expenses $36K
5%
Cost to raise $1
Fundraising expense (3-yr avg) $2K · Solicited contributions (3-yr avg) $51K
$0.04 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $43K · Total revenue $44K
99%
Government reliance
Government grants $0 · Total revenue $44K
0%
Earned-income share
Program service revenue $0 · Total revenue $44K
0%
Investment reliance
Investment income $585 · Total revenue $44K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $36K
0%
Growth & trend
Revenue growth (YoY)
This year $44K · Prior year $53K
-18%
Revenue CAGR
FY2020 $38K · FY2025 $44K
+3%
Net-asset trend (YoY)
End of year $59K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $44K · Expenses $36K
+17%
Liabilities-to-Assets
Total liabilities — · Total assets $59K
Net-asset ratio
Net assets $59K · Total assets $59K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $59K
0%
People & payroll
Highest Reported Total Compensation
Individual Barbara Jones · Reported title Treasurer · Highest reported compensation $0 · Total expenses $36K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $36K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 85%
Overhead ratio 10%
Fundraising cost ratio 4%
Revenue growth -18%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

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

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$44K revenue · viewing · ⤓ 990 PDF
FY2024$53K revenue · ⤓ 990 PDF
FY2023$63K revenue · ⤓ 990 PDF
FY2022$29K revenue · ⤓ 990 PDF
FY2021$40K revenue · ⤓ 990 PDF
FY2020$38K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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