Making a Difference Association

Nonprofit profile at a glance

EIN
260624846
IRS 990 coverage
2014–2021
Forms available
Form 990 2021, Form 990-N 2011
Location
Colton, CA, USA
Phone
9094200413
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Reported finances

Revenue
$520,989
Expenses
$485,648
Assets
$226,334
Liabilities
$72,163

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • TAMMY DEHESA (PRESIDENT)

People named in this filing

  • TAMMY DEHESA (PRESIDENT)
  • JODY MCGOWAN (TREASURER)
  • TINA SQUIRES (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide education activities and services that increase public awareness of the effects of drugs alcohol and trauma exposure to children; to reduce child abuse and neglect; and to help strengthen and preserve families

What it reported doing in 2021

Making a difference association provided training and community education regarding alocohol drug and trauma exposure.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 29
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 99.9% of spending went to programs
  • Governance: 3 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $485K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 41 of 43 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2014 to 2021
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.