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Make a Difference Ministries Inc

EIN 58-2064309 · Ellijay, GA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair65 out of 100GovernanceWeak30 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Make A Difference Ministries crafts impactful experiences that develop leaders and engage the heart through summer camps, family retreats, church retreats and group retreats. We use the experience of retreating from the distractions of everyday life to awaken passion in each person, family, and group that enters our grounds, leaving each person focused on pursuing an authentic walk with Jesus Christ.

Income
$4.4 million
Spending
$3.4 million
Spent on programs
67%
Reserves
-0.9 months of spending
Largest source of income
donations and private grants, 57%
Employees
142
Highest pay
$156,000, executive dir.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 65 out of 100. Higher than 38% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 23% of income.

  • Income trend

    15 of 15

    Income rose 102% on the year before.

  • Spending floor

    15 of 15

    67% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 30 out of 100. Higher than 2% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    5 of 25

    0 of 13 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $2.3 million spent. Make A Difference Ministries delivers week-long overnight and day camp sessions for youth (rising kindergarten through rising 12th grade) at our Camp Highland location, as well as programs designed to foster growth in young adults and parents that combine outdoor adventure, personal growth, and faith development. Camp Highland campers participate in a structured schedule of activities designed to foster teamwork, resilience, and spiritual reflection, including high and low ropes courses, lake and watersport activities such as tubing, kayaking, creek walks, team challenges, field games, and group worship and devotional times. Programs are tailored by age group and incorporate both structured instructional activities and free-play time to deepen campers relationships with God and peers. Specialized tracks such as leadership summits and high-adventure outings provide participants with enhanced opportunities to develop leadership skills and apply lessons of character and faith in challenging environments. These programs include facilitated sessions on leadership principles, opportunities for off-site excursions, and immersive wilderness experiences that encourage personal accountability, problem-solving, and perseverance. Make A Difference Ministries also provides retreat experiences for families, churches, schools, and other groups seeking team-building, community engagement, and spiritual enrichment. Retreat programs include ropes course elements, structured group activities, meals and lodging in a camp setting, and staff-led programming designed to strengthen relational bonds and foster purposeful group interaction. Central to all program activities is a focus on relationship-building and character formation grounded in Christian values. Ministry experiences incorporate opportunities for campers and retreat participants to engage in reflective practices, worship, small-group discussions, and intergenerational community events that encourage growth in faith, leadership, perseverance, compassion, and cooperation. This mission-aligned emphasis facilitates personal transformation and supports participants in applying their learning beyond their time with Make A Difference Ministries.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.