Civic Intelligence

Potters Place a Not-For-Profit Corporation

990EZ • Fiscal year 2022 • EIN 04-3282852

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 02, 2023

6 Merchant Street Unit 1Sharon, MA 02067

(508) 668-0363

Siviq Scores

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

Liabilities / Assets

90th percentile

0.48x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

21st percentile

-16%

Higher net margin than 21% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

57th percentile

5.4%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

12%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$38,641

Up $1,983 (+5.4%) from 2021

Net Assets

Down

$20,016

Down $14,393 (-42%) from 2021

Liabilities

Up

$18,625

Up $16,376 (+728%) from 2021

Revenue

Up

$87,326

Up $9,631 (+12%) from 2021

Expenses

Down

$101,719

Down $4,525 (-4.3%) from 2021

Net Income

Up

-$14,393

Up $14,156 (+50%) from 2021

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2010: $21,711Net Assets 2010: $21,7112010Assets 2011: $28,469Liabilities 2011: $02011Assets 2012: $38,341Liabilities 2012: $02012Assets 2013: $50,627Liabilities 2013: $0Net Assets 2013: $50,6272013Assets 2014: $60,262Liabilities 2014: $4,139Net Assets 2014: $56,1232014Assets 2015: $62,681Liabilities 2015: $6,574Net Assets 2015: $56,1072015Assets 2016: $70,264Liabilities 2016: $3,1532016Assets 2017: $83,716Liabilities 2017: $7,464Net Assets 2017: $76,2522017Assets 2018: $82,342Liabilities 2018: $6,118Net Assets 2018: $76,2242018Assets 2019: $80,637Liabilities 2019: $560Net Assets 2019: $80,0772019Assets 2020: $63,145Liabilities 2020: $187Net Assets 2020: $62,9582020Assets 2021: $36,658Liabilities 2021: $2,249Net Assets 2021: $34,4092021Assets 2022: $38,641Liabilities 2022: $18,625Net Assets 2022: $20,0162022Assets 2023: $36,501Liabilities 2023: $34,279Net Assets 2023: $2,2222023Assets 2024: $52,992Liabilities 2024: $48,457Net Assets 2024: $4,5352024

Highlighted filing

2022

Assets$38,641
Liabilities$18,625
Net Assets$20,016

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $55,118Expenses 2010: $49,211Net Income 2010: $5,9072010Revenue 2011: $57,782Expenses 2011: $51,024Net Income 2011: $6,7582011Revenue 2012: $58,816Expenses 2012: $48,944Net Income 2012: $9,8722012Revenue 2013: $58,542Expenses 2013: $46,256Net Income 2013: $12,2862013Revenue 2014: $56,675Expenses 2014: $51,179Net Income 2014: $5,4962014Revenue 2015: $62,144Expenses 2015: $62,160Net Income 2015: -$162015Revenue 2016: $62,964Expenses 2016: $51,960Net Income 2016: $11,0042016Revenue 2017: $64,667Expenses 2017: $55,526Net Income 2017: $9,1412017Revenue 2018: $63,875Expenses 2018: $63,903Net Income 2018: -$282018Revenue 2019: $66,336Expenses 2019: $62,483Net Income 2019: $3,8532019Revenue 2020: $43,322Expenses 2020: $43,997Net Income 2020: -$6752020Revenue 2021: $77,695Expenses 2021: $106,244Net Income 2021: -$28,5492021Revenue 2022: $87,326Expenses 2022: $101,719Net Income 2022: -$14,3932022Revenue 2023: $118,299Expenses 2023: $104,364Net Income 2023: $13,9352023Revenue 2024: $102,418Expenses 2024: $100,105Net Income 2024: $2,3132024

Highlighted filing

2022

Revenue$87,326
Expenses$101,719
Net Income-$14,393
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 2, 2023
Return Version
2022v5.0
Gross Receipts
$111,041
Mission and Program Overview

Mission

Promote and teach the art of pottery via classes and workshops Service accomplishments include four sessions of classes held during the year with average of 45 students (adults and children) per session Classes for various levels of ability from beginner to advanced with 20 children instructed in a summer session to educate them in history and production methods

Program Services

DescriptionGrantsExpenses
SPRING SHOW/SALE APRIL 30 TH, 2022 (400 ATTENDEES) & OCTOBER 1ST 2022 SHOW & SALE FOR POTTERS PLACE ( 300 ATTENDEES)--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SANDY SMITHPresident-$0--
JOYCE LAUROVice President-$0--
RONDA MOODYTreasurer-$0--
JEAN PLONSKISecretary-$0--
ROBIN POTTERMember At Large-$0--
LIZANNE DONEGANMember At Large-$0--
RACHEL SILVERMANMemger At Large-$0--
Filing and Contact Details

Filer

Filer Name
Potters Place a Not-for-profit Corporation
EIN
04-3282852
Phone
5086680363
Address
6 MERCHANT STREET UNIT 1, Sharon, MA 02067

Signing Officer

Name
Ronda Moody
Title
Treasurer
Phone
5086680363
Signed
2023-04-02
Discuss with paid preparer
Yes

Preparer

Firm
Block Advisors
Address
68 N WASHINGTON ST, NORTH ATTLEBORO, MA 02760
Preparer
James Watt
Phone
5086950418
Supplemental Narrative

Additional Explanations

Part I Expenses, Line 16

Accrued expenses, sales tax payable & cash balance variance

Part II Other Assets Line 24

Increase in key deposits and prepaid rents

Part II Total Liabilities Line 26

Decrease in accts receivable & uncleared checks 12/31/2022

Raw XML Appendix167 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HELAYNE RAMIREZ
IRS990EZ/BooksInCareOfDetail/PhoneNum05086680363
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06 MERCHANT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0SHARON MA 02067
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sharon
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002067
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030844
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031729
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0428
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-14393
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0485
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt036658
IRS990EZ/Form990TotalAssetsGrp/EOYAmt038641
IRS990EZ/FundraisingGrossIncomeAmt030067
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01041
IRS990EZ/GrossReceiptsAmt0111041
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/InvestmentIncomeAmt047
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt080499
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034409
IRS990EZ/NetAssetsOrFundBalancesEOYAmt020016
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034409
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt020016
IRS990EZ/OccupancyRentUtltsAndMaintAmt097223
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SANDY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOYCE LAURO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RONDA MOODY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEAN PLONSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBIN POTTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LIZANNE DONEGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RACHEL SILVERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6MEMGER AT LARGE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05814
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06912
IRS990EZ/OtherExpensesTotalAmt02970
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Promote and teach the art of pottery via classes and workshops Service accomplishments include four sessions of classes held during the year with average of 45 students (adults and children) per session Classes for various levels of ability from beginner to advanced with 20 children instructed in a summer session to educate them in history and production methods
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SPRING SHOW/SALE APRIL 30 TH, 2022 (400 ATTENDEES) & OCTOBER 1ST 2022 SHOW & SALE FOR POTTERS PLACE ( 300 ATTENDEES)
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt023715
IRS990EZ/SpecialEventsNetIncomeLossAmt06352
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02249
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt018625
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101719
IRS990EZ/TotalRevenueAmt087326
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.pottersplace.info/PottersPlac
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt057078
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt057262
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025920
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt055901
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt054153
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0250314
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0103
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt030067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt014596
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt010332
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt010332
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt074959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt059
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0339
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt0325273
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt087145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt071858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt036252
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt066233
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt063785
IRS990ScheduleA/Total509Grp/TotalAmt0325273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt087192
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt071894
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt036311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt066336
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt063879
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0325612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCRUED EXPENSES, SALES TAX PAYABLE & CASH BALANCE VARIANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INCREASE IN KEY DEPOSITS AND PREPAID RENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECREASE IN ACCTS RECEIVABLE & UNCLEARED CHECKS 12/31/2022
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I EXPENSES, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II OTHER ASSETS LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART II TOTAL LIABILITIES LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONDA MOODY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05086680363
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POTTERS PLACE A NOT-FOR-PROFIT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0POTT
ReturnHeader/Filer/EIN0043282852
ReturnHeader/Filer/PhoneNum05086680363
ReturnHeader/Filer/USAddress/AddressLine1Txt06 MERCHANT STREET UNIT 1
ReturnHeader/Filer/USAddress/CityNm0Sharon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002067
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Block Advisors
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt068 N WASHINGTON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH ATTLEBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002760
ReturnHeader/PreparerPersonGrp/PhoneNum05086950418
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Watt
ReturnHeader/ReturnTs02023-04-24T20:29:55Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RONDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOODY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.53$0.48$0.05$1.02$1.00$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.34$0.02$1.18$1.04$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.19$0.20$0.87$1.02$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.02$0.34$0.78$1.06$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$0.43$0.44$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.01$0.80$0.66$0.62$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.06$0.76$0.64$0.64$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.07$0.76$0.65$0.56$0.09
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.70$0.03$0.63$0.52$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.07$0.56$0.62$0.62$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.04$0.56$0.57$0.51$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.59$0.46$0.12
2012Summary only. Only limited summary data is available for this year.$0.38$0.00$0.59$0.49$0.10
2011Summary only. Only limited summary data is available for this year.$0.28$0.00$0.58$0.51$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.22$0.55$0.49$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits