400-163 W Hastings St.
Vancouver, BC V6B 1H5
President & CEO: Joanna Kerr
Board Chair: Andrew Heintzman

Charitable Reg. #:86894 7797 RR0001


Ci's Star Rating is calculated based on the following independent metrics:

[Charity Rating: 4/5]



Audited financial statements for current and previous years available on the charity’s website.



Grade based on the charity's public reporting of the work it does and the results it achieves.



The demonstrated impact per dollar Ci calculates from available program information.


Charity's cash and investments (funding reserves) relative to how much it spends on programs in most recent year.



For a dollar donated, after overhead costs of fundraising and admin/management (excluding surplus) 90 cents are available for programs.

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About MakeWay:

MakeWay is a 4-star charity. It  is financially transparent and has a B results reporting grade, which is average. For every dollar donated to the charity, 90 cents are available to go to the cause. 

Founded in 2000, MakeWay funds various projects that help people and nature thrive together. MakeWay consists of two separately registered charities: MakeWay Charitable Society and MakeWay Foundation. Before June 2020, MakeWay was known as Tides Canada. Based on the model of Tides Foundations in the US, MakeWay sets up partnerships with local groups, leaders, foundations, and governments to protect nature. In F2022, MakeWay spent $30.5m on its programs. MakeWay reports it partnered with 200 foundations, 150 businesses, 50 governments, and over 2,500 individuals through its programs in F2022.

The charity launched the Fair Earth Living funder collaborative in F2022. The goal of this project is for Canadians to live more sustainably and within the means of Earth’s renewable resources. The project focuses on changing behaviour, particularly consumption, and advocating for sustainable policy changes.

MakeWay’s three largest spending areas are Shared Platform programs, Pacific programs, and Northern Canada programs.

Shared Platform: Shared Platform represents 79% of program spending. MakeWay’s Shared Platform program partners with individuals who have a project in line with the charity’s mission. Its shared platform provides the project with governance, HR assistance, financial and risk management, grant management, and charitable expertise. To be a part of MakeWay’s shared platform, the project must have an annual budget of more than $100k. Each project is responsible for its own fundraising and revenue generation, with 12% of revenue contributing to shared overhead cost. The charity reports it hosted over 70 shared platform projects across Canada in F2022. MakeWay closed five Shared Platform Projects in F2022. One project, the Healthy Watershed Initiative, supported 61 projects, employed over 750 people, and supported watershed work across BC.

Pacific and Northern Canada: Pacific programs represent 10% of program spending and Northern Canada programs represent 5% of program spending. MakeWay supported the development and implementation of over 59 Indigenous guardian programs in the North and Pacific in F2022.

The remaining 6% of program spending includes Northern Manitoba Food, Culture, and Community Collaborative; and National Programs and Advisory Services.

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Results and Impact

Charity Intelligence was unable to find any quantified outcomes on MakeWay's programs. This may not be a complete representation of Makeway's results and impact.

MakeWay is not yet rated for demonstrated impact (n/r).

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MakeWay consolidates its financial statements, including both MakeWay Charitable Society and MakeWay Foundation. Ci used the consolidated statements in the analysis below.

MakeWay received $47.8m in donations in F2022. This is a 78% increase compared to F2021, where the charity received $26.8m in donations. The increase is due to a $19m unrestricted donation from philanthropist Mackenzie Scott. The charity notes that these funds will be distributed strategically for long-term impact. The charity received $22.7m in government funding, a 200% increase compared to $7.6m received in F2021. Government funding represents 30% of revenue. MakeWay received $4.7m in fees for service in F2022, representing 6% of revenue.

MakeWay does not report administrative and fundraising costs separately in its audited financial statements. MakeWay’s fundraising and administrative costs are 10% of revenue. For every dollar donated to the charity, 90 cents are available to go to the cause, which is inside Ci’s reasonable range.

MakeWay has $88.3m in reserve funds, a 53% increase compared to $57.7m in F2021. The charity’s reserve funds can cover 289%, or two years and 11 months of its annual program costs.

The charity spent $469k. or 4% of total salaries, in professional services in F2022.

This charity report is an update that was sent for review to MakeWay. Changes and edits may be forthcoming. 

Updated on June 16, 2023 by Liam Chapleau.

Financial Review

Financial Ratios

Fiscal year ending March
Fundraising & admin costs as % of revenues 9.5%16.8%18.4%
Total overhead spending 9.5%16.8%18.4%
Program cost coverage (%) 260.4%184.0%183.0%

Summary Financial Statements

All figures in $000s
Donations 47,77926,80624,138
Government funding 22,7427,5975,428
Fees for service 4,7224,7843,998
Investment income 2588,583(753)
Other income 754683535
Total revenues 76,25548,45333,347
Program costs 23,48118,02617,295
Grants 10,41113,3239,865
Donor-designated donations 3,9873,6937,460
Fundraising & administrative costs 7,2326,6926,276
Total spending 45,11041,73340,896
Cash flow from operations 31,1456,720(7,549)
Capital spending 6,1082,565482
Funding reserves 88,25057,67549,708

Note: The charity did not include amortization in its operating statement. As such, Ci removed amortization from fundraising and admin and program costs on a pro-rata basis. Fundraising and admin costs decreased by ($317k) in F2022, ($283k) in F2021, and ($260k) in F2020. Program costs decreased by ($152k) in F2022, ($8k) in F2021, and ($23k) in F2020. Ci included investment income, impacting revenue by $258k in F2022, $8.6m in F2021, and ($753k) in F2020.

Salary Information

Full-time staff: 231

Avg. compensation: $50,022

Top 10 staff salary range:

$350k +
$300k - $350k
$250k - $300k
$200k - $250k
$160k - $200k
$120k - $160k
$80k - $120k
$40k - $80k
< $40k

Information from most recent CRA Charities Directorate filings for F2022

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Comments & Contact

Comments added by the Charity:

Evaluation based on one-size-fits-all financial analysis does not accurately measure charities’ effectiveness or need for donations.

MakeWay is committed to long-term and responsive solutions that support nature and communities thriving together. As an intermediary, MakeWay receives programmatic funding that we must allocate over multiple years. The “funding reserves” noted above include $34M in community and donor-advised funds and much of the remaining funds are restricted to future programmatic activities, not organizational operations. A list of our advised funds is publicly available on our website. All grants from advised funds are posted quarterly to our website grants listing, which includes grant amounts, grantee names, and grant purposes.

MakeWay’s approach to impact evaluation is rooted in deep partnership with communities advancing justice, reconciliation, and economic and ecological well-being. The complexity of this work and the number of partnerships, geographies, and issues addressed means that a snapshot of a single fiscal year portrays a skewed view of revenues and programmatic expenditures.

We engage in community-defined evaluation to measure impact as part of our commitment to our community partners to reduce barriers in funding guidelines, which often hold rigid impact measurements and evaluation expectations.

Our evaluation process aims to be highly relational and embraces culture-based practices. We meet partners where they are with flexible proposal and reporting structures. In addition to informal check-ins and community visits, we gather feedback from community partners through convenings, surveys, and regular grant reporting. Some funding collaboratives and initiatives hosted at MakeWay also use story-sharing to further learning and inform decision-making.

Charity Contact

Website: www.makeway.org
This email address is being protected from spambots. You need JavaScript enabled to view it. Tel: 604-647-6611


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Charitable Registration Number: 80340 7956 RR0001