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Make a Difference Ministries INC FY2023 filing

Tax-deductible

Ellijay, GA501(c)(3)Human Services EIN 58-2064309Revenue $2.5M in FY2023

On file with the IRScamphighland.com1200 Camp Highland Rd, 30540-6396 · Ellijay, GATax-exempt since Jun 1995Publicly supported charity — 170(b)(1)(A)(vi)

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The organization enrolls students in various high adventure programs. The camp is developed to address the particular needs of today's youth through discipleship, group fellowship, and bible study.

501(c)(3) charity; gifts are tax-deductible.
41¢ of each $1 spent went to programs.
$189K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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 6
filings with a surplus
Average surplus $532K a year · 18% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
41%
of spending
Concern: 41% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$189K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $1.6M
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.1M
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 8 voting members
Looks good: 6 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
-28% vs prior year
Spent
$2.4M
To programs
41%
Net assets
$6.0M
By yearFY2020–FY2025
Revenue
$2.5M
FY2023▼ -28%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.0M
FY2021$2.8M
FY2022$3.5M
FY2023$2.5M
FY2024$2.2M
FY2025$4.4M
Expenses
$2.4M
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$1.9M
FY2022$2.1M
FY2023$2.4M
FY2024$2.6M
FY2025$3.4M
Net assets
$6.0M
FY2023▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.5M
FY2021$4.3M
FY2022$5.8M
FY2023$6.0M
FY2024$5.6M
FY2025$6.6M

From the FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Jun 1995.

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

Where the money goes

41 cents of each dollar spent went to programs.

Program services 41% · $975K Management & general 59% · $1.4M

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

8 people listed on the 990; $189K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$103,010Pt VII · Sec A
Danny McKinney
Operations
$86,405Pt VII · Sec A
$0Pt VII · Sec A
Eric Bassel
Director
$0Pt VII · Sec A
Mike Kovak
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
David Pyle
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

James Ward’s $156K as Executive Dir. is at the 76th percentile of top reported officer pay among 3869 $1–10M human services 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Ward$156,000—————
William S Chapman JR$103,010$103,010$103,010$153,702$103,010$103,010
Danny McKinney$76,405$76,405$86,405$117,384$76,405$84,961

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 15aNo

Programs and updates

Enrolls youth in high adventure programs fostering discipleship, fellowship, and Bible study.

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Provided by the organization

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1 program · $975K · in their own filed words · FY2022
01

The organization enrolls students in various high adventure programs. The camp is developed to address the particular needs of today's youth through discipleship, group fellowship. And bible study.

$975Kprogram 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
Daffy Charitable FundFY2024$525K
Morgan Stanley Global Impact Funding Trust INCFY2024$500K
Natl Christian Charitable Fdn INCFY2024$243K
American Endowment FoundationFY2024$200K
Fidelity Investments Charitable Gift FundFY2024$67K
Donor Advised Charitable Giving INCFY2024$49K
The Community Foundation for Greater Atlanta INCFY2024$24K
Total grants receivedfrom 7 funders$1.6M
See all 7 funders →

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.5M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$1.0M
Other incomeLn 4–11$57K
Money outPt IX
$2.4M
Ln 25
Programscol B$975K
Managementcol C$1.4M
Owns and owesPt X
$6.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$8.0M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$19K
Other incomeLn 4–11$57K
Gains on assetsLn 7$2K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$198K
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$14K
Land, buildings, equipmentLn 10c$6.8M
Other assetsLn 15$2K
Total assetsLn 16$8.0M
LiabilitiesLn 26$2.1M
Net assetsLn 32$6.0M
OperationsPt I, VI
EmployeesI 5135
VolunteersI 640
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.9M$1.2M
InvestmentsLn 11–13$6K$14K
Land, buildings, equipmentLn 10c$6.4M$6.8M
Total assetsLn 16$8.3M$8.0M
LiabilitiesLn 26$2.5M$2.1M
Net assetsLn 32$5.8M$6.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$866K$294K$572K
Other employee benefitsLn 9$66K$66K
Payroll taxesLn 10$52K$12K$40K
Accounting feesLn 11c$22K$22K
Other fees for servicesLn 11g$280$280
Advertising and promotionLn 12$67K$27K$39K
Office expensesLn 13$91K$2K$89K
OccupancyLn 16$41K$14K$28K
TravelLn 17$34K$16K$18K
InterestLn 20$48K$48K
Depreciation, depletion and amortizationLn 22$192K$190K$2K
InsuranceLn 23$105K$105K
Other expenses (24a–d)Ln 24$480K$264K$216K
All other expensesLn 24e$319K$155K$164K
Total functional expensesLn 25$2.4M$975K$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.4M$3.4M$985K$6.6M 990 PDF
FY2024 $2.2M$2.6M−$421K$5.6M 990 PDF
FY2023 Viewing $2.5M$2.4M$156K$6.0M 990 PDF
FY2022 $3.5M$2.1M$1.4M$5.8M 990 PDF
FY2021 $2.8M$1.9M$863K$4.3M 990 PDF
FY2020 $2.0M$1.9M$175K$3.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,539,062 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,107,131$1,026,300
I-9 Program service revenuePrior year $1,374,088$1,437,065
I-10 Investment incomePrior year −$10,883$18,610
I-11 Other revenuePrior year $43,284$57,087
I-12 Total revenuePrior year $3,513,620$2,539,062
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $844,103$984,389
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,235,447$1,398,229
I-18 Total expensesPrior year $2,079,550$2,382,618
I-19 Revenue less expensesPrior year $1,434,070$156,444
Part VI · Governance 6 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $2,539,062 across 8 lines filed
VIII-1f All other contributions, gifts and grants$1,026,300
VIII-1h Total contributions, gifts and grants$1,026,300
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,437,065$1,437,065
VIII-3 Investment incomeExcluded from tax $16,441$16,441
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,169$2,169
VIII-8 Net income from fundraising events$12,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $45,087$45,087
VIII-12 Total revenueRelated to mission $1,484,321 · Excluded from tax $16,441$2,539,062
Part IX · Statement of functional expenses $2,382,618 across 14 lines filed
IX-7 Other salaries and wagesPrograms $294,268 · Management $571,842$866,110
IX-9 Other employee benefitsManagement $66,256$66,256
IX-10 Payroll taxesPrograms $12,247 · Management $39,776$52,023
IX-11c Accounting feesManagement $21,505$21,505
IX-11g Other fees for servicesPrograms $280$280
IX-12 Advertising and promotionPrograms $27,483 · Management $39,320$66,803
IX-13 Office expensesPrograms $1,563 · Management $89,369$90,932
IX-16 OccupancyPrograms $13,726 · Management $27,633$41,359
IX-17 TravelPrograms $16,163 · Management $17,805$33,968
IX-20 InterestManagement $47,980$47,980
IX-22 Depreciation, depletion and amortizationPrograms $189,833 · Management $1,918$191,751
IX-23 InsuranceManagement $105,148$105,148
IX-24 Other expenses (24a–d)Programs $263,854 · Management $215,671$479,525
IX-24e All other expensesPrograms $155,448 · Management $163,530$318,978
IX-25 Total functional expensesPrograms $974,865 · Management $1,407,753 · Fundraising $0$2,382,618
Part X · Balance sheet $8,048,634 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,854,665$197,886
X-2 Savings and temporary cash investmentsStart of year $20,985$1,037,256
X-10c Land, buildings and equipment, netStart of year $6,402,475$6,791,281
X-11 Publicly traded securitiesStart of year $6,197$14,357
X-14 Intangible assetsStart of year $7,318$5,854
X-15 Other assetsStart of year $2,000$2,000
X-16 Total assetsStart of year $8,294,041$8,048,634
X-17 Accounts payable and accrued expensesStart of year $44,075$87,905
X-24 Unsecured notes and loans payableStart of year $2,345,982$1,950,177
X-25 Other liabilitiesStart of year $72,820$20,349
X-26 Total liabilitiesStart of year $2,462,877$2,058,431
X-27 Net assets without donor restrictionsStart of year $5,831,164$5,990,203
X-32 Total net assets or fund balancesStart of year $5,831,164$5,990,203
X-33 Total liabilities and net assetsStart of year $8,294,041$8,048,634
Part XI · Reconciliation of net assets $5,990,203 net assets at year end
XI-1 Total revenue$2,539,062
XI-2 Total expenses$2,382,618
XI-3 Revenue less expenses$156,444
XI-4 Net assets at start of year$5,831,164
XI-5 Net unrealized gains (losses) on investments$2,595
XI-10 Net assets at end of year$5,990,203

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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