Making a Difference Now FY2024 filing

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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, FY2024. 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.
90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
90%
of spending
90% of spending went to programs.
Pt IX · Ln 25 · col B
12.2 mo
of spending, in cash
12.2 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
$2K
3% of total assets
Liabilities are 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
$53K
-16% vs prior year
Spent
$52K
To programs
90%
Net assets
$52K
By yearFY2020–FY2025
Revenue
$53K
FY2024▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$38K
FY2021$40K
FY2022$29K
FY2023$63K
FY2024$53K
FY2025$44K
Expenses
$52K
FY2024▼ -15%
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
$52K
FY2024▲ +2%
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 FY2024 Form 990 · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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

90 cents of each dollar spent went to programs.

Program services 90% · $47K Management & general 7% · $3K Fundraising 3% · $1K

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 · $47K · in their own filed words · FY2024
01

First Program Service Accomplishment Rescue/Animal Care. This was our largest program area in 2024 by far. 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, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
$41Kprogram 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 a decade or two. And for many in the field, the general public's lack of awareness continues to be surprising and discouraging.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
$4Kprogram expense
03

Third Program Service Accomplishment Advocacy. Advocacy is a slog in Kentucky, with our state ranking dead last in the Animal Legal Defense Fund's ranking for over 10 years. While no longer dead last, we have remained in the worst five states for our animal protection laws, coming in at 47th for 2024.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-1250051) · Dispute this line
$3Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$53K
Ln 12
Gifts and grantsLn 1h$53K
Investment incomeLn 3$715
Money outPt IX
$52K
Ln 25
Programscol B$47K
Managementcol C$3K
Fundraisingcol D$1K
Owns and owesPt X
$52K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$54K
LiabilitiesLn 26$2K
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$53K
Government grantsLn 1e$0
Noncash giftsLn 1g$38K
Fundraising eventsLn 1c$0
Investment incomeLn 3$715
Gains on assetsLn 7$0
Total revenueLn 12$53K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$49K
Cash and savings togetherLn 1–2$53K
Accounts receivableLn 4$600
Total assetsLn 16$54K
LiabilitiesLn 26$2K
Net assetsLn 32$52K
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 FY24End FY24
Cash and savingsLn 1–2$53K$53K
InvestmentsLn 11–13$0$0
Total assetsLn 16$53K$54K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$51K$52K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$0$0$0$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$0$0$0$0
Other expenses (24a–d)Ln 24$52K$47K$3K$1K
Total functional expensesLn 25$52K$47K$3K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 26, 2026 $44K$36K$7K$59K 990 PDF
FY2024 ViewingFiled 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 M · Noncash O · Explanations
See the full FY2024 990
Part I · Summary $53,416 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $56,107$52,701
I-9 Program service revenuePrior year $6,746$0
I-10 Investment incomePrior year $486$715
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $63,339$53,416
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 $61,237$52,202
I-18 Total expensesPrior year $61,237$52,202
I-19 Revenue less expensesPrior year $2,102$1,214
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 $53,416 across 13 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$52,701
VIII-1g Noncash contributions (included above)$38,021
VIII-1h Total contributions, gifts and grants$52,701
VIII-3 Investment incomeRelated to mission $715 · Unrelated business $0 · Excluded from tax $0$715
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $715 · Unrelated business $0 · Excluded from tax $0$53,416
Part IX · Statement of functional expenses $52,202 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $47,216 · Management $3,489 · Fundraising $1,497$52,202
IX-25 Total functional expensesPrograms $47,216 · Management $3,489 · Fundraising $1,497$52,202
Part X · Balance sheet $53,612 assets, 27 lines filed
X-1 Cash, non-interest-bearingStart of year $5,419$3,537
X-2 Savings and temporary cash investmentsStart of year $47,132$49,475
X-4 Accounts receivableStart of year $0$600
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 $52,551$53,612
X-17 Accounts payable and accrued expensesStart of year $2,000$1,847
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $2,000$1,847
X-27 Net assets without donor restrictionsStart of year $49,551$50,765
X-28 Net assets with donor restrictionsStart of year $1,000$1,000
X-32 Total net assets or fund balancesStart of year $50,551$51,765
X-33 Total liabilities and net assetsStart of year $52,551$53,612
Part XI · Reconciliation of net assets $51,765 net assets at year end
XI-1 Total revenue$53,416
XI-2 Total expenses$52,202
XI-3 Revenue less expenses$1,214
XI-4 Net assets at start of year$50,551
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$51,765

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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