Civic Intelligence

Makeway Foundation

990 • Fiscal year 2024 • EIN 98-0404212

Apr 01, 2023 to Mar 31, 2024 • Filed on Jan 20, 2025

Organization Profilemakeway.org
333 Seymour St Floor 8Vancouver, BC V6B 5A6CA

(866) 843-3722

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.11x

Higher debt load relative to assets than 34% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.31x

Higher debt load relative to revenue than 48% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

17th percentile

-9.2%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

19th percentile

$192,968

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

61st percentile

9.4%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-24%

Faster revenue growth than 9% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$75,278,889

Up $6,439,587 (+9.4%) from 2023

Net Assets

Down

$67,265,886

Down $855,408 (-1.3%) from 2023

Liabilities

Up

$8,013,003

Up $7,294,995 (+1016%) from 2023

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin17th percentile

Revenue

Down

$25,794,483

Down $8,356,842 (-24%) from 2023

Expenses

Up

$28,156,916

Up $8,068,680 (+40%) from 2023

Net Income

Down

-$2,362,433

Down $16,425,522 (-117%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2010: $34,390,049Liabilities 2010: $2,771,935Net Assets 2010: $31,618,1142010Assets 2011: $35,657,737Liabilities 2011: $6,947,306Net Assets 2011: $28,710,4302011Assets 2012: $36,028,042Liabilities 2012: $6,970,073Net Assets 2012: $29,057,9692012Assets 2013: $41,827,728Liabilities 2013: $6,635,002Net Assets 2013: $35,192,7262013Assets 2014: $36,396,497Liabilities 2014: $4,101,796Net Assets 2014: $32,294,7012014Assets 2015: $44,670,492Liabilities 2015: $3,526,856Net Assets 2015: $41,143,6362015Assets 2016: $48,260,560Liabilities 2016: $972,126Net Assets 2016: $47,288,4342016Assets 2017: $48,322,470Liabilities 2017: $514,099Net Assets 2017: $47,808,3712017Assets 2018: $51,167,690Liabilities 2018: $5,890,899Net Assets 2018: $45,276,7912018Assets 2019: $45,154,825Liabilities 2019: $7,365,739Net Assets 2019: $37,789,0862019Assets 2021: $50,751,368Liabilities 2021: $10,020,780Net Assets 2021: $40,730,5882021Assets 2022: $68,401,664Liabilities 2022: $8,239,964Net Assets 2022: $60,161,7002022Assets 2023: $68,839,302Liabilities 2023: $718,008Net Assets 2023: $68,121,2942023Assets 2024: $75,278,889Liabilities 2024: $8,013,003Net Assets 2024: $67,265,8862024Assets 2025: $71,542,511Liabilities 2025: $608,377Net Assets 2025: $70,934,1342025

Highlighted filing

2024

Assets$75,278,889
Liabilities$8,013,003
Net Assets$67,265,886
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$20M$0-$20MRevenue 2010: $14,116,925Expenses 2010: $13,041,981Net Income 2010: $1,074,9442010Revenue 2011: $16,696,593Expenses 2011: $18,264,250Net Income 2011: -$1,567,6572011Revenue 2012: $16,303,756Expenses 2012: $16,591,389Net Income 2012: -$287,6332012Revenue 2013: $25,917,734Expenses 2013: $18,732,303Net Income 2013: $7,185,4312013Revenue 2014: $16,699,570Expenses 2014: $16,500,538Net Income 2014: $199,0322014Revenue 2015: $26,854,832Expenses 2015: $11,304,143Net Income 2015: $15,550,6892015Revenue 2016: $18,033,491Expenses 2016: $15,033,074Net Income 2016: $3,000,4172016Revenue 2017: $15,656,935Expenses 2017: $16,522,928Net Income 2017: -$865,9932017Revenue 2018: $2,496,673Expenses 2018: $3,714,587Net Income 2018: -$1,217,9142018Revenue 2019: $11,856,087Expenses 2019: $17,109,626Net Income 2019: -$5,253,5392019Revenue 2021: $14,524,544Expenses 2021: $14,969,275Net Income 2021: -$444,7312021Revenue 2022: $36,870,757Expenses 2022: $14,060,721Net Income 2022: $22,810,0362022Revenue 2023: $34,151,325Expenses 2023: $20,088,236Net Income 2023: $14,063,0892023Revenue 2024: $25,794,483Expenses 2024: $28,156,916Net Income 2024: -$2,362,4332024Revenue 2025: $37,510,898Expenses 2025: $30,665,843Net Income 2025: $6,845,0552025

Highlighted filing

2024

Revenue$25,794,483
Expenses$28,156,916
Net Income-$2,362,433
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jan 20, 2025
Return Version
2023v6.0
Gross Receipts
$25,794,483
Mission and Program Overview

Mission

Makeway foundation's mission is to build partnerships and solutions to help nature and communities thrive together.

MakeWay's mission is to build partnerships & solutions to help nature & communities thrive together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$68,121,294$67,265,886▼ $855,408
Investments in Publicly Traded Securities$31,762,221$34,362,232▲ $2,600,011
Other Notes and Loans Receivable, Net$8,395,540$20,258,499▲ $11,862,959
Cash and Non-Interest-Bearing Accounts$24,076,815$17,784,423▼ $6,292,392
Savings and Temporary Cash Investments$1,847,336$0▼ $1,847,336
Investments Program Related$1,129,541$1,500,790▲ $371,249
Intangible Assets$692,649$527,080▼ $165,569
Land, Buildings, and Equipment, Net$369,459$357,383▼ $12,076
Prepaid Expenses and Deferred Charges$151,003$326,242▲ $175,239
Accounts Receivable$390,353$136,424▼ $253,929
Investments Other Securities$1$1→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$68,839,302$75,278,889▲ $6,439,587
Other Assets Total$24,384$25,815▲ $1,431
Liabilities
Accounts Payable and Accrued Expenses$718,008$8,013,003▲ $7,294,995
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$718,008$8,013,003▲ $7,294,995
Net Assets / Fund Balance
Total Net Assets Fund Balance$68,121,294$67,265,886▼ $855,408
Total Liabilities and Net Assets / Fund Balance$68,839,302$75,278,889▲ $6,439,587

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$258,782$-190,571$449,353
Equipment$98,601$-140,864$239,465
Compensation and Service Providers
Top Officer Pay19th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joanna KerrCEOFT$189,232$3,736$192,968
Gayle GioiosaCFOFT$154,817$3,736$158,553
Zita BotelhoProgram Director, IWIFT$140,429$3,783$144,212
Erin BlandingVP, Thriving LeadershipFT$139,135$1,374$140,509
Nicole McDonaldDirector, National ProgramsFT$121,288$3,759$125,047
Leanne BurtonDirector, Philantropic ServicFT$115,561$4,161$119,722
Alison HenningChief of StrategyFT$114,630$3,463$118,093

Board Members and Trustees

NameTitle
Denise WilliamsChair
Andrew HeintzmanDirector
Barend Van Der VormDirector
Biboye AgabanaDirector
Caroline MernerDirector
Cathy GalligosDirector
Erica BarbosaDirector
Julie GelfandDirector
Justin FerbeyDirector
Katie JohnsonDirector
Leslie Campbelldirector
MJ SinhaDirector
Raisa MirzaDirector
Aerin JacobSecretary
Maxine IfillTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Systems SanctuaryStrategy Development278 ST JOSEPH WEST, Montreal, QC, Ca$229,190
CoEvaluation Lab IncProgram Strategy1207 COLGROVE AVE NE, Calgary, AB, Ca$185,364
Revenue and Support

Revenue Composition

Contributions and Grants
$23,453,921
Program Service Revenue
$0
Investment Income
$2,290,301
Other Revenue
$50,261
All Other Contributions
$23,003,514
Change in Net Assets
$-2,362,433

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded8$836,570Fair Market Value (FMV) on receipt
Total Noncash Contributions8$836,570-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$21,384,139
Salaries, Compensation, and Employee Benefits$3,627,304
Other Expenses$3,145,473
Total Fundraising Expense$309,264
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$21,377,139--$21,377,139
Other Salaries and Wages$107,858$1,145,472$309,264$1,562,594
Fees for Services Other$1,055,744$66,302-$1,122,046
Current Officers, Directors, Trustees, and Key Employees-$999,105-$999,105
Other Employee Benefits$23,395$700,782-$724,177
Travel$566,498$76,540-$643,038
Payroll Taxes$51,100$290,328-$341,428
Occupancy$65,299$265,844-$331,143
Conferences and Meetings$223,231$65,506-$288,737
Fees for Services Legal-$174,151-$174,151
Fees for Service Investment Mgmnt Fees$134,270--$134,270
Depreciation Depletion-$130,002-$130,002
Information Technology$938$115,597-$116,535
Fees for Services Accounting$7,319$55,859-$63,178
Office Expenses$33,839$28,350-$62,189
Advertising$48,255$6,424-$54,679
Insurance-$14,586-$14,586
Other Expenses$6,255$4,664-$10,919
Grants to Domestic Orgs$7,000--$7,000
Total Functional Expenses$23,708,140$4,139,512$309,264$28,156,916
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Washington UniversitySt Louis, MO501c(3)General Support$7,000

International Summary

Offices
12
Employees
100
Spending
$28,156,916

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrantmaking-446$23,708,140
North AmericaMaintaining offices-451$4,139,512
North AmericaFundraising-43$309,264
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 6

“MakeWay Foundation is not a membership organization. The Board of Directors are "members" of the governing body.”

Part VI Line 7A

“The Board of Directors has the authority to accept and appoint new members not exceeding the number allowed by its constitution and by-laws.”

Part VI Line 11B

“The finance business partner and senior manager, financial reporting and analysis, prepares the irs 990 which is reviewed by the director of finance and cfo and independent tax firm for approval.”

Part VI Line 12C

“Employees, volunteers, contractors and board members are required to adhere to the MakeWay Foundation conflict of interest policy. Adherence requires disclosure of personal, family or business interests that may influence judgement. The CEO is required to disclose to the Board. Board members are required to disclose to the Board Chair and all others are required to disclose to their manager. The person informed of the conflict can determine the safeguards applicable in their circumstances.”

Part VI Line 15A/B

“Compensation for the ceo is approved by the board of directors based on comparable compensation for a similarly qualified person. A written employment contract is kept on file. Compensation for key employees is approved by the ceo and the vice president, thriving leadership. Makeway foundation has a compensation framework that is applied on an ongoing basis and reviewed every 2-3 years.”

Part VI Line 19

“Financial statements and applicable policies are available on the organizations website.”

Part VI, Line 9

“Justin Ferbey - 12 Liard Rd, Whitehorse, Yukon, CA Y1A 3L4 Maxine Ifill - 105A Prince Albert St, Ottawa, Ontario, CA K1K 1Z9 Denise Williams - 228-3606 Aldercrest Dr, North Vancouver, BC, CA V7J 0A3 Andrew Heintzman - 400-17 The Esplanade, Toronto, Ontario, CA M5E 1R2 Julie Gelfand - 38 Strathbury St, Ottawa, Ontario, CA, K2G 5P1 Katie Johnson - 37 D Grizzly Cir, Whitehorse, Yukon, CA Y1A 6J3”

Filing and Contact Details

Filer

Filer Name
Makeway Foundation
EIN
98-0404212
In Care Of
% CAMILLE CULALA
Phone
8668433722
Address
CA

Signing Officer

Name
Gayle Gioiosa
Title
CFO
Phone
6044249956
Signed
2025-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Gioiosa
Formed
1993
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Kpmg Llp
Address
CA
Preparer
Kathleen Li
Phone
5197478800
Supplemental Narrative

Additional Explanations

Part XI Line 9

“Other changes in net assets were due to fluctuations in the conversion rate of Canadian currency into US currency.”

Sch. B

“One of our donors has requested to remain anonymous. In accordance with confidentiality policies we have not identified this Canadian donor. Information will be available at taxpayer's office upon request.”

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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/TitleTxt2Program Director, IWI
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP, THRIVING LEADERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director, National Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director, Philantropic Servic
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$75,278,889
Liabilities
$8,013,003
Net assets
$67,265,886
Revenue
$25,794,483
Expenses
$28,156,916
Net income
-$2,362,433
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$71.5$0.61$70.9$37.5$30.7$6.85
2024Detailed filing. Detailed filing data is available for this year.$75.3$8.01$67.3$25.8$28.2$2.36
2023Detailed filing. Detailed filing data is available for this year.$68.8$0.72$68.1$34.2$20.1$14.1
2022Detailed filing. Detailed filing data is available for this year.$68.4$8.24$60.2$36.9$14.1$22.8
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.8$10.0$40.7$14.5$15.0$0.44
2019Summary only. Only limited summary data is available for this year.$45.2$7.37$37.8$11.9$17.1$5.25
2018Summary only. Only limited summary data is available for this year.$51.2$5.89$45.3$2.50$3.71$1.22
2017Summary only. Only limited summary data is available for this year.$48.3$0.51$47.8$15.7$16.5$0.87
2016Summary only. Only limited summary data is available for this year.$48.3$0.97$47.3$18.0$15.0$3.00
2015Summary only. Only limited summary data is available for this year.$44.7$3.53$41.1$26.9$11.3$15.6
2014Summary only. Only limited summary data is available for this year.$36.4$4.10$32.3$16.7$16.5$0.20
2013Summary only. Only limited summary data is available for this year.$41.8$6.64$35.2$25.9$18.7$7.19
2012Summary only. Only limited summary data is available for this year.$36.0$6.97$29.1$16.3$16.6$0.29
2011Summary only. Only limited summary data is available for this year.$35.7$6.95$28.7$16.7$18.3$1.57
2010Summary only. Only limited summary data is available for this year.$34.4$2.77$31.6$14.1$13.0$1.07