Small Difference Foundation EIN 88-3316190

Small Difference Foundation

EIN  88-3316190 Public foundation / grantmaker Houston, TX
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Guides youth through initiatives nurturing creativity, inspiring learning, and promoting health.
Leadership
Deborah Koehler · Executive Director · $113K
Money in and out
$725K revenue, $621K expenses
Bottom line
8.1mo operating runway

Guides youth through initiatives nurturing creativity, inspiring learning, and promoting health. For fiscal year 2024 it reported $725K in revenue, $621K in expenses, and $419K in net assets.Pt I

Grants paid & assets · FY2024
Total revenue
$725K
Pt VIII · Ln 12
Total expenses
$621K
Pt IX · Ln 25
Net assets
$419K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $105K
Operating runway
8.1mo
months of highly liquid reserves at operating expense rate▼ -81% vs prior filing year
Surplus margin
+14%
revenue over expenses, this year▼ -82% vs prior filing year
Donor-funded
100%
of revenue is gifts & grants0% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$725K
FY2024▲ +83%
Expenses
$621K
FY2024▲ +610%
Total assets
$419K
FY2024▲ +35%
Total liabilities
$0
FY2024
Total revenue
$725K
Pt VIII · Ln 12
Total expenses
$621K
Pt IX · Ln 25
Net assets
$419K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$105K
Total assetsPt X · Ln 16$419K
Program-expense ratioPt IX · col B0%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 41
Mission & Programs · Part III

Where the work happens

3 program services, described in the organization's own filed words · FY2024.
01

"Can We Know" Project which is a cross collaboration between musicians dancers spoken word and art to create a performance piece premiering at the Shepherd School of Music at Rice University and Carnegie Hall in 2024. We underwrote the collaboration over many years prior to forming SDF.

Pt IX · col B
02

Purchase of the artwork "Can We Know the Sound of Forgiveness" for students art education and appreciation which was donated to Museum Fine Arts Houston in 2024.

Pt IX · col B
03

Barbers Hill ISD Educational Foundation for student support.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSmall Difference Foundation
EINHdr · item D88-3316190
Principal addressHdr · item CHouston, TX
WebsiteHdr · item Jwww.smalldifference.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MTX
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T70)
Ruling yearIRS BMFNov 2022

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b1
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$113,489Pt VII · Sec A
Manager Community Relations Administration
$61,310Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Deborah Koehler’s $113K as Executive Director is at the 89th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking 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 · 2 named individuals · Part VII

NameFY2024FY2023
Deborah Koehler$113,489$15,624
Christina Vroulis$61,310$43,500

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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Statement of Revenue

Part VIII
Contributions & grants100%$725K
Investment income$17
Total revenueLn 12$725K

Balance Sheet

Part X · end of year
CashLn 1$419K
Total assetsLn 16$419K
Total liabilitiesLn 26$0
Total net assetsLn 32$419K
Months of cash on handcomputed8.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $419K · Operating expenses/yr $621K
8.1 months
Where the money goes
Program services
Program services $0 · Total expenses $621K
not reported
Management & General
Management & general $0 · Total expenses $621K
not reported
Fundraising
Fundraising $0 · Total expenses $621K
not reported
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $561K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $725K · Total revenue $725K
100%
Government reliance
Government grants $0 · Total revenue $725K
0%
Earned-income share
Program service revenue $0 · Total revenue $725K
0%
Investment reliance
Investment income $17 · Total revenue $725K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $621K
0%
Growth & trend
Revenue growth (YoY)
This year $725K · Prior year $397K
+83%
Net-asset trend (YoY)
End of year $419K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $725K · Expenses $621K
+14%
Liabilities-to-Assets
Total liabilities — · Total assets $419K
Net-asset ratio
Net assets $419K · Total assets $419K
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) $419K
0%
People & payroll
Highest Reported Total Compensation
Individual Deborah Koehler · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $113K · Total expenses $621K
18%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $246K · Total expenses $621K
40%
Peer comparison

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

MetricThis orgPeer medianPercentile
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 83%
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 · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$700K
Grants paid · 5 grants · $1.1M · 2024–2024
Young LifeCO · FY2024$1,044,030
Mental Health America INCVA · FY2024$5,125
NAMI NationalVA · FY2024$2,500

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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
FY2024 (Latest)$725K revenue · viewing · ⤓ 990 PDF
FY2023$397K revenue · ⤓ 990 PDF

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Sources

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