Make a Difference

Tax-deductible

Memphis, TN501(c)(3)Mental HealthEIN 35-2404984Revenue $332K in FY2025

On file with the IRSmadifference.orgPo Box 751514, 38175-1514 · Memphis, TNTax-exempt since Oct 2011Publicly supported charity — 170(b)(1)(A)(vi)

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Make A Difference, Inc. is a state licensed Intensive Outpatient Treatment Program designed to treat the critical needs (mental health and chemical addiction issues) of indigent and uninsured adults in need of intensive treatment on an outpatient basis. However, these individuals cannot afford to pay for such needed services. State grants such as CTC- Community Treatment Collaboration, ARP-Addiction Recovery Program, and COC - Continuum of Care make it possible to assist in meeting the needs of these indigent clients. Our treatment services include individual, group, family therapy, case management services, home monitoring, psychiatric evaluations by an MD Board Certified psychiatrist, medications, medication follow-up, transportation, housing assistance, as well as collaborating with other health agencies that provide medical, dental, and vision care to help meet the overall needs of our clients in the community.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 6 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
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $32K a year · 11% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 21% of spending
Top officer’s pay lower than 54% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$332K
+2% vs prior year
Spent
$285K
To programs
100%
Net assets
$209K
By yearFY2020–FY2025
Revenue
$332K
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$191K
FY2021$235K
FY2022$257K
FY2023$267K
FY2024$326K
FY2025$332K
Expenses
$285K
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$191K
FY2022$237K
FY2023$251K
FY2024$291K
FY2025$285K
Net assets
$209K
FY2025▲ +28%
Tap a bar for its year
Net assets by fiscal year
FY2020$47K
FY2021$92K
FY2022$111K
FY2023$128K
FY2024$163K
FY2025$209K

From the FY2025 Form 990 (year ending August 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2011.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $285K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$60,000Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Betty Lawson’s $60K as Executive Director is at the 46th percentile of top reported officer pay among 2094 $100K–1M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Betty Lawson$60,000$60,000$36,000$36,000$36,000$36,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes

Programs and updates

Provides intensive outpatient mental health and addiction treatment for low-income adults.

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Provided by the organization

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3 programs · $107K · in their own filed words · FY2024
01

Community Treatment Collaboration(CTC) helps with costs associated with intensive outpatient treatment services like intake, group therapy, individual/group sessions. CTC grants help make it possible to continue to treat countless individuals in need of our services.

$83Kprogram expense
02

Addiction Recovery Program(ARP) reimburses for addiction recovery services rendered. ARP grants help make it possible to continue to treat countless individuals in need of our services. The beneficial outcome of our program has helped clients become mentally stable, gain sobriety from a lifestyle of alcohol/chemical addiction, get their…

$24Kprogram expense
03

Shelby County Government help make it possible to continue to treat countless individuals in need of our services. The beneficial outcome of our program has helped clients become mentally stable, gain sobriety from a lifestyle of alcohol chemical addiction, get their GED or go back to school, become employed or get job promotions…

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$332K
Ln 12
Fees for servicesLn 2g$332K
Money outPt IX
$285K
Ln 25
Programscol B$285K
Owns and owesPt X
$209K
net assets · Ln 32
Cash and savingsLn 1–2$206K
Total assetsLn 16$209K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$332K
Total revenueLn 12$332K
Assets in detailPt X, end of year
CashLn 1$206K
Cash and savings togetherLn 1–2$206K
Other assetsLn 15$3K
Total assetsLn 16$209K
LiabilitiesLn 26$0
Net assetsLn 32$209K
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$159K$206K
Total assetsLn 16$163K$209K
LiabilitiesLn 26$0$0
Net assetsLn 32$163K$209K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$50K
Pay of disqualified personsLn 6$0$0
Other salaries and wagesLn 7$27K$27K
Other employee benefitsLn 9$8K$8K
Payroll taxesLn 10$22K$22K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$113$113
Office expensesLn 13$88K$88K
OccupancyLn 16$54K$54K
TravelLn 17$3K$3K
InsuranceLn 23$0
All other expensesLn 24e$32K$32K
Total functional expensesLn 25$285K$285K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $332K$285K$46K$209K 990 PDF
FY2024 $326K$291K$35K$163K 990 PDF
FY2023 $267K$251K$17K$128K 990 PDF
FY2022 $257K$237K$20K$111K 990 PDF
FY2021 $235K$191K$45K$92K 990 PDF
FY2020 $191K$47K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $331,686 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,459$0
I-9 Program service revenuePrior year $313,667$331,686
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $326,126$331,686
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 $99,524$105,768
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $191,973$179,693
I-18 Total expensesPrior year $291,497$285,461
I-19 Revenue less expensesPrior year $34,629$46,225
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $331,686 across 10 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$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $331,686 · Unrelated business $0 · Excluded from tax $0$331,686
VIII-12 Total revenueRelated to mission $331,686 · Unrelated business $0 · Excluded from tax $0$331,686
Part IX · Statement of functional expenses $285,461 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $49,574$49,574
IX-6 Pay of disqualified personsPrograms $0$0
IX-7 Other salaries and wagesPrograms $27,090$27,090
IX-9 Other employee benefitsPrograms $7,591$7,591
IX-10 Payroll taxesPrograms $21,513$21,513
IX-11g Other fees for servicesPrograms $2,266$2,266
IX-12 Advertising and promotionPrograms $113$113
IX-13 Office expensesPrograms $88,459$88,459
IX-16 OccupancyPrograms $53,725$53,725
IX-17 TravelPrograms $3,175$3,175
IX-23 Insurance$0
IX-24e All other expensesPrograms $31,955$31,955
IX-25 Total functional expensesPrograms $285,461 · Management $0 · Fundraising $0$285,461
Part X · Balance sheet $208,916 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $159,457$205,682
X-15 Other assetsStart of year $3,234$3,234
X-16 Total assetsStart of year $162,691$208,916
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $162,691$208,916
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $162,691$208,916
X-33 Total liabilities and net assetsStart of year $162,691$208,916
Part XI · Reconciliation of net assets $208,916 net assets at year end
XI-1 Total revenue$331,686
XI-2 Total expenses$285,461
XI-3 Revenue less expenses$46,225
XI-4 Net assets at start of year$162,691
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$208,916

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

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