Making a Difference Now EIN 27-1250051

Making a Difference Now FY2024 filing

EIN  27-1250051 Public charity (501(c)(3)) Lexington, KY
Form 990 (PDF)
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →
Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until Making a Difference Now claims this page.

Know this organization? Claim it to add your story

Size
<$100K
What they do
Rescues animals, educates communities, and advocates for their welfare.
Leadership
Barbara Jones · Treasurer
Money in and out
$53K revenue, $52K expenses
Bottom line
90% program efficiency

Rescues animals, educates communities, and advocates for their welfare. For fiscal year 2024 it reported $53K in revenue, $52K in expenses, and $52K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$53K
Pt VIII · Ln 12
Total expenses
$52K
Pt IX · Ln 25
Net assets
$52K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $1K
Where spending went · Part IX cols B–D
Program services $0.90 Management & general $0.07 Fundraising $0.03
Program efficiency
90%
of spending reaches programs
Operating runway
44.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
+2%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$53K
FY2024▼ -16%
Expenses
$52K
FY2024▼ -15%
Total assets
$54K
FY2024▲ +2%
Total liabilities
$2K
FY2024▼ -8%
Total revenue
$53K
Pt VIII · Ln 12
Total expenses
$52K
Pt IX · Ln 25
Net assets
$52K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$1K
Total assetsPt X · Ln 16$54K
Program-expense ratioPt IX · col B90%
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 $47K of program spending, described in the organization's 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…

$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.

$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.

$3Kprogram expense

Run this program? Claim this org to tell your story

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
See Making a Difference Now executive salaries →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Contributions & grants$53K · 99%
Investment income$715 · 1%
Contributions & grants99%$53K
Investment income1%$715
Total revenueLn 12$53K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.90 Management & general $0.07 Fundraising $0.03
Program services90%$47K
Management & general7%$3K
Fundraising3%$1K
Total functional expensesLn 25$52K

Balance Sheet

Part X · end of year
CashLn 1$53K
Total assetsLn 16$54K
Total liabilitiesLn 26$2K
Total net assetsLn 32$52K
Months of cash on handcomputed12.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $53K · Operating expenses (Pt IX) $52K · Less non-cash grants $38K · Cash operating expenses/yr $14K
44.9 months
Where the money goes
Program services
Program services $47K · Total expenses $52K
90%
Management & General
Management & general $3K · Total expenses $52K
7%
Fundraising
Fundraising $1K · Total expenses $52K
3%
Cost to raise $1
Fundraising expense (2-yr avg) $2K · Solicited contributions (2-yr avg) $54K
$0.04 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $53K · Total revenue $53K
99%
Government reliance
Government grants $0 · Total revenue $53K
0%
Earned-income share
Program service revenue $0 · Total revenue $53K
0%
Investment reliance
Investment income $715 · Total revenue $53K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $52K
0%
Growth & trend
Revenue growth (YoY)
This year $53K · Prior year $63K
-16%
Revenue CAGR
FY2020 $38K · FY2024 $53K
+9%
Net-asset trend (YoY)
End of year $52K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $53K · Expenses $52K
+2%
Liabilities-to-Assets
Total liabilities — · Total assets $54K
Net-asset ratio
Net assets $52K · Total assets $54K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $54K
0%
People & payroll
Highest Reported Total Compensation
Individual Barbara Jones · Reported title Treasurer · Highest reported compensation $0 · Total expenses $52K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $52K
0%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 90%
Overhead ratio 7%
Fundraising cost ratio 3%
Revenue growth -16%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising 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

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

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 · ⤓ 990 PDF
FY2024$53K revenue · viewing · ⤓ 990 PDF
FY2023$63K revenue · ⤓ 990 PDF
FY2022$29K revenue · ⤓ 990 PDF
FY2021$40K revenue · ⤓ 990 PDF
FY2020$38K revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.