Memories in the Makin Inc
Nonprofit profile at a glance
- EIN
- 851596708
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025, Form 990-N 2022
- Location
- Avella, PA, USA
- Phone
- 7242493264
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $20,456
- Expenses
- $55,440
- Assets
- $117,705
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOY KOWCHECK (VICE PRESIDENT)
- KENNEDY HAMILTON (PRESIDENT)
People named in this filing
- CASSANDRA CAMPBELL (SECRETARY)
- JUANITA HAMILTON (TREASURER)
- JOY KOWCHECK (VICE PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization provides individuals with disabilities, special needs and veterans with the opportunity to ride and connect with horses through therapy.
What it reported doing in 2025
The organization provides discounted and free horsemanship lessons, with includes horse rides and horse riding lessons to communities that traditionally do not have easy access to such lessons. Specifically, provides horsemanship lessons to people with intellectual and physical disabilities and veterans and their families.
Operating model
- Revenue model
- Earned-program. 64% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 73.2%; rating input score 73
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -171%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 2.12; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -89.5% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -16.2% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 73.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $41K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 5/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.