Civic Intelligence

Making Headway Foundation Inc

EIN 13-3906297 • 501(c)3 • Chappaqua, NY

Profile

When a child is diagnosed with a brain or spinal cord tumor, the whole family needs a special kind of care and support. Making headway foundation was created in response to this need. Our humanistic support programs support children and their families from diagnosis through treatment and beyond. The foundation is also committed to funding medical research so better treatments and cures be found.

115 King StreetChappaqua, NY 10514

www.makingheadway.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

21st percentile

-6.2%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.0%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$3,928,466

Down $260,743 (-6.2%) from 2023

Liabilities

Down

$105,964

Down $98,900 (-48%) from 2023

Net Assets

Down

$3,822,502

Down $161,843 (-4.1%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin15th percentile

Revenue

Up

$1,115,320

Up $72,784 (+7.0%) from 2023

Expenses

Up

$1,327,166

Up $28,971 (+2.2%) from 2023

Net Income

Up

-$211,846

Up $43,813 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $2,858,664Liabilities 2011: $228,453Net Assets 2011: $2,630,2112011Assets 2012: $3,601,874Liabilities 2012: $996,438Net Assets 2012: $2,605,4362012Assets 2013: $3,440,081Liabilities 2013: $732,446Net Assets 2013: $2,707,6352013Assets 2014: $5,818,698Liabilities 2014: $595,348Net Assets 2014: $5,223,3502014Assets 2015: $5,535,227Liabilities 2015: $584,407Net Assets 2015: $4,950,8202015Assets 2016: $5,862,583Liabilities 2016: $753,451Net Assets 2016: $5,109,1322016Assets 2017: $5,819,618Liabilities 2017: $538,630Net Assets 2017: $5,280,9882017Assets 2018: $5,686,106Liabilities 2018: $450,927Net Assets 2018: $5,235,1792018Assets 2019: $5,425,202Liabilities 2019: $404,711Net Assets 2019: $5,020,4912019Assets 2020: $5,028,774Liabilities 2020: $537,097Net Assets 2020: $4,491,6772020Assets 2021: $4,759,169Liabilities 2021: $355,134Net Assets 2021: $4,404,0352021Assets 2022: $4,422,566Liabilities 2022: $212,213Net Assets 2022: $4,210,3532022Assets 2023: $4,189,209Liabilities 2023: $204,864Net Assets 2023: $3,984,3452023Assets 2024: $3,928,466Liabilities 2024: $105,964Net Assets 2024: $3,822,5022024

Highlighted filing

2024

Assets$3,928,466
Liabilities$105,964
Net Assets$3,822,502
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,103,522Expenses 2011: $940,169Net Income 2011: $163,3532011Revenue 2012: $2,075,053Expenses 2012: $2,188,233Net Income 2012: -$113,1802012Revenue 2013: $882,532Expenses 2013: $983,180Net Income 2013: -$100,6482013Revenue 2014: $3,332,080Expenses 2014: $1,007,130Net Income 2014: $2,324,9502014Revenue 2015: $1,014,350Expenses 2015: $1,179,786Net Income 2015: -$165,4362015Revenue 2016: $924,565Expenses 2016: $1,028,389Net Income 2016: -$103,8242016Revenue 2017: $1,038,474Expenses 2017: $1,058,389Net Income 2017: -$19,9152017Revenue 2018: $1,194,548Expenses 2018: $1,220,722Net Income 2018: -$26,1742018Revenue 2019: $1,001,930Expenses 2019: $1,292,099Net Income 2019: -$290,1692019Revenue 2020: $1,004,906Expenses 2020: $1,551,301Net Income 2020: -$546,3952020Revenue 2021: $1,190,041Expenses 2021: $1,277,129Net Income 2021: -$87,0882021Revenue 2022: $1,058,116Expenses 2022: $1,233,162Net Income 2022: -$175,0462022Revenue 2023: $1,042,536Expenses 2023: $1,298,195Net Income 2023: -$255,6592023Revenue 2024: $1,115,320Expenses 2024: $1,327,166Net Income 2024: -$211,8462024

Highlighted filing

2024

Revenue$1,115,320
Expenses$1,327,166
Net Income-$211,846
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,928,466
Liabilities
$105,964
Net assets
$3,822,502
Revenue
$1,115,320
Expenses
$1,327,166
Net income
-$211,846
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.11$3.82$1.12$1.33$0.21
2023Detailed filing. Detailed filing data is available for this year.$4.19$0.20$3.98$1.04$1.30$0.26
2022Detailed filing. Detailed filing data is available for this year.$4.42$0.21$4.21$1.06$1.23$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.76$0.36$4.40$1.19$1.28$0.09
2020Detailed filing. Detailed filing data is available for this year.$5.03$0.54$4.49$1.00$1.55$0.55
2019Detailed filing. Detailed filing data is available for this year.$5.43$0.40$5.02$1.00$1.29$0.29
2018Detailed filing. Detailed filing data is available for this year.$5.69$0.45$5.24$1.19$1.22$0.03
2017Detailed filing. Detailed filing data is available for this year.$5.82$0.54$5.28$1.04$1.06$0.02
2016Summary only. Only limited summary data is available for this year.$5.86$0.75$5.11$0.92$1.03$0.10
2015Summary only. Only limited summary data is available for this year.$5.54$0.58$4.95$1.01$1.18$0.17
2014Summary only. Only limited summary data is available for this year.$5.82$0.60$5.22$3.33$1.01$2.32
2013Summary only. Only limited summary data is available for this year.$3.44$0.73$2.71$0.88$0.98$0.10
2012Summary only. Only limited summary data is available for this year.$3.60$1.00$2.61$2.08$2.19$0.11
2011Summary only. Only limited summary data is available for this year.$2.86$0.23$2.63$1.10$0.94$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$4,042,065
Mission and Program Overview

Mission

When a child is diagnosed with a brain or spinal cord tumor, the whole family needs a special kind of care and support. Making headway foundation was created in repsonse to this need. Our humanistic support programs support children and their families from diagnosis through treatment and beyond. The foundation is also committed to funding medical research so better treatments and cures can be found.

When a child is diagnosed with a brain or spinal cord tumor, the whole family needs a special kind of care and support. Making headway foundation was created in response to this need. Our humanistic support programs support children and their families from diagnosis through treatment and beyond. The foundation is also committed to funding medical research so better treatments and cures be found.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$974,603$1,515,720▲ $541,117
Investments in Publicly Traded Securities$1,948,665$1,046,388▼ $902,277
Pledges and Grants Receivable$1,041,564$872,811▼ $168,753
Cash and Non-Interest-Bearing Accounts$144,974$283,030▲ $138,056
Savings and Temporary Cash Investments$65,350$196,082▲ $130,732
Prepaid Expenses and Deferred Charges$13,052$13,435▲ $383
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,189,209$3,928,466▼ $260,743
Other Assets Total$1,001$1,000▼ $1
Liabilities
Grants Payable$197,335$93,018▼ $104,317
Accounts Payable and Accrued Expenses$7,529$12,946▲ $5,417
Total Liabilities$204,864$105,964▼ $98,900
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,898,138$3,722,809▼ $175,329
Net Assets With Donor Restrictions$86,207$99,693▲ $13,486
Total Net Assets Fund Balance$3,984,345$3,822,502▼ $161,843
Total Liabilities and Net Assets / Fund Balance$4,189,209$3,928,466▼ $260,743

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$33,706$33,706
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Elisa GreenbaumChair
Edward ManleyChair Emeritus
Clint GreenbaumVice-Chair/fdr
Sam SchwartzVice President
Susan Rubin EsqVice President
CHARLIE McMAHONDirector
Greg TaubinDirector
Jeffrey Allen MdDirector
Maya ManleyFounder
Audrey ManleySecretary
David AlmeidaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$983,041
Program Service Revenue
$0
Investment Income
$132,279
Other Revenue
$0
All Other Contributions
$319,748
Change in Net Assets
$-211,846

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,115,320
Revenue Not Reported on Form 990
$50,003
Total Revenue per Audited Statements
$1,165,323
Total Revenue per Form 990
$1,115,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$864,907
Salaries, Compensation, and Employee Benefits$355,932
Grants and Similar Amounts Paid$106,327
Total Fundraising Expense$58,352
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$141,997$29,676$16,934$188,607
Other Salaries and Wages$142,006$24,463$9,781$176,250
Current Officers, Directors, Trustees, and Key Employees$84,612$43,817$22,663$151,092
Grants to Domestic Orgs$106,327--$106,327
Other Expenses$57,540--$57,540
Occupancy$16,674$6,111$3,015$25,800
Payroll Taxes$15,916$4,795$2,279$22,990
Insurance$13,759$5,041$2,489$21,289
Fees for Services Accounting-$13,700-$13,700
Other Employee Benefits$3,877$1,168$555$5,600
Office Expenses$3,008$1,103$544$4,655
Travel$507$186$92$785
Fees for Services Legal-$185-$185
Total Functional Expenses$1,138,569$130,245$58,352$1,327,166

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,327,166
Total Expenses per Audited Statements$1,327,166
Total Expenses per Form 990$1,327,166
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nyu Langone Medical CenterNew York, NY-Children Brain Cancer Support$106,327
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,655
Fundraising Gross Income$9,655
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Shows$672,948$9,655$9,655$0
Total Events$672,948$9,655$9,655-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Edward manley / maya manley, co-founders and audrey manley, secretary - familial relationship.clinton greenbaum, founder and vice-chair elisa greenbaum chair - familial relationship.”

Form 990, Part VI, Section B, Line 11B

“The executive director emails a copy of the form 990 to all board members prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The books and records are inspected annually for transactions which may pose a conflict of interest. In addition, meeting participants are requested to report possible conflicts of interest at the annual board meeting.”

Form 990, Part VI, Section B, Line 15A

“The board determines the salary level based on similar positions with other organizations and makes sure the salaries are reasonable in nature.”

Form 990, Part VI, Section C, Line 19

“The governing documents and financial statements are available uponwritten request. The form 990 is available via the public information websites.”

Filing and Contact Details

Filer

Filer Name
Making Headway Foundation Inc
EIN
13-3906297
Phone
9144238838
Address
115 KING STREET, CHAPPAQUA, NY 10514

Signing Officer

Name
Daniel Lipka
Title
Executive Director
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Lipka
Formed
1996
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
100

Preparer

Firm
Dinowitz & Bove CPAs
Address
50 US Highway 9 Ste 103, Morganville, NJ 07751
Preparer
Alex Lai
Phone
7323333328
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Credit card fees: Column (A) - Total = $6902; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $6902”

Form 990, Part IX, Line 24E

“Dues and memberships: Column (A) - Total = $15250; Column (B) - Program Services = $15250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Educational counseling: Column (A) - Total = $22757; Column (B) - Program Services = $22757; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Filing Fees: Column (A) - Total = $9347; Column (B) - Program Services = $0; Column (C) - Management & General = $9347; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Funeral expenses: Column (A) - Total = $48306; Column (B) - Program Services = $48306; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Outside contract services: Column (A) - Total = $28783; Column (B) - Program Services = $18602; Column (C) - Management & General = $6817; Column (D) - Fundraising = $3364”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $54945; Column (B) - Program Services = $35510; Column (C) - Management & General = $13013; Column (D) - Fundraising = $6422”

Form 990, Part IX, Line 24E

“Public Relations: Column (A) - Total = $210; Column (B) - Program Services = $210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Seminars, conferences, meeting: Column (A) - Total = $2107; Column (B) - Program Services = $1362; Column (C) - Management & General = $499; Column (D) - Fundraising = $246”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm10JEFFREY ALLEN MD
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/MissionDesc0WHEN A CHILD IS DIAGNOSED WITH A BRAIN OR SPINAL CORD TUMOR, THE WHOLE FAMILY NEEDS A SPECIAL KIND OF CARE AND SUPPORT. MAKING HEADWAY FOUNDATION WAS CREATED IN RESPONSE TO THIS NEED. OUR HUMANISTIC SUPPORT PROGRAMS SUPPORT CHILDREN AND THEIR FAMILIES FROM DIAGNOSIS THROUGH TREATMENT AND BEYOND. THE FOUNDATION IS ALSO COMMITTED TO FUNDING MEDICAL RESEARCH SO BETTER TREATMENTS AND CURES BE FOUND.
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IRS990/ProgSrvcAccomActy2Grp/Desc0RETURNING HOME FROM THE HOSPITAL CAN BE A DISORIENTING AND ISOLATED FEELING FOR THE PATIENTS AND FOR THE PARENTS AND THEIR FAMILY MEMBERS. THEY FIND THEMSELVES STRUGGLING TO ADJUST TO A FAMILIAR PLACE WHERE EVERYTHING HAS CHANGED. TO THIS END, MAKING HEADWAY PROVIDES, FREE OF CHARGE, INDIVIDUAL PSYCHOLOGICAL AND PSYACHIATRIC COUNSELING FOR PARENTS AND THEIR CHILDREN WHO ARE DIAGNOSED WITH A BRAIN OR SPINAL CORD TUMOR AND FREE OF CHARGE EDUCATIONAL COUNSELING FOR CHILDREN SURVIVING A BRAIN OR SPINAL CORD TUMOR WHO HAVE DIFFICULTIES RETURNING TO SCHOOL AND KEEPING UP WITH THE CURRICULUM.
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IRS990/ProgSrvcAccomActy3Grp/Desc0AT LOCAL HOSPITALS, WE PROVIDE PATIENT SUPPORT IN SOME OTHER WAYS, SUCH AS FUNERAL EXPENSES FOR CHILDREN WHO HAVE PASSED AWAY AND WHOSE FAMILIES CANNOT AFFORD THE COSTS, SCHOLARSHIPS FOR CHILDREN SURVIVING A BRAIN TUMOR AND OTHER FAMILY EVENT EXPENSES FOR THESE CHILDREN AND THEIR FAMILIES.
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