Civic Intelligence

Digital Clubhouse Network

990EZ • Fiscal year 2017 • EIN 05-0492943

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 17, 2018

History San Jose 1650 Senter RoadSan Jose, CA 95112

(408) 857-5252

Siviq Scores

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

Liabilities / Assets

99th percentile

15.48x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.21x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

27th percentile

-6.9%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

73rd percentile

22%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

8.5%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$872

Up $160 (+22%) from 2016

Net Assets

Down

-$12,628

Down $3,672 (-41%) from 2016

Liabilities

Up

$13,500

Up $3,832 (+40%) from 2016

Revenue

Up

$65,225

Up $5,122 (+8.5%) from 2016

Expenses

Down

$69,740

Down $4,654 (-6.3%) from 2016

Net Income

Up

-$4,515

Up $9,776 (+68%) from 2016

Historical Trend

Balance Sheet Trend

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

$40K$20K$0-$20KAssets 2010: $28,697Liabilities 2010: $24,780Net Assets 2010: $3,9172010Assets 2011: $6,998Liabilities 2011: $235Net Assets 2011: $6,7632011Assets 2012: $12,435Net Assets 2012: $12,4352012Assets 2013: $24,010Liabilities 2013: $24,964Net Assets 2013: -$9542013Assets 2014: $9,896Liabilities 2014: $15,664Net Assets 2014: -$5,7682014Assets 2015: $4,678Liabilities 2015: $0Net Assets 2015: $4,6782015Assets 2016: $712Liabilities 2016: $9,668Net Assets 2016: -$8,9562016Assets 2017: $872Liabilities 2017: $13,500Net Assets 2017: -$12,6282017

Highlighted filing

2017

Assets$872
Liabilities$13,500
Net Assets-$12,628

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $181,163Expenses 2010: $241,256Net Income 2010: -$60,0932010Revenue 2011: $166,275Expenses 2011: $163,429Net Income 2011: $2,8462011Revenue 2012: $191,998Expenses 2012: $186,954Net Income 2012: $5,0442012Revenue 2013: $184,627Expenses 2013: $198,016Net Income 2013: -$13,3892013Revenue 2014: $96,762Expenses 2014: $101,576Net Income 2014: -$4,8142014Revenue 2015: $103,231Expenses 2015: $99,540Net Income 2015: $3,6912015Revenue 2016: $60,103Expenses 2016: $74,394Net Income 2016: -$14,2912016Revenue 2017: $65,225Expenses 2017: $69,740Net Income 2017: -$4,5152017

Highlighted filing

2017

Revenue$65,225
Expenses$69,740
Net Income-$4,515
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 17, 2018
Return Version
2017v2.2
Gross Receipts
$65,225
Mission and Program Overview

Mission

Recruit/train/mobilize youth to benefit community using digital tech.

Program Services

DescriptionGrantsExpenses
COORDINATED A NATIONAL CAMPAIGN TO PROMOTE THE OBSERVANCE OF AN ANNUAL DAY TO HONOR THE MEN & WOMEN OF THE WWII GENERATION [in preparation for the 75th anniversary in 2020]PUBLIC SERVED BY THIS ACTIVITY IS UNLIMITED.-$64,770
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
WARREN CHRISTIE HEGGPresidentFT$0--
MARY ELLEN LOCKESec'Y/TreasurerPT$0--
MARGARET DAWSON FARRELLMember-$0--
Filing and Contact Details

Filer

Filer Name
Digital Clubhouse Network
EIN
05-0492943
Phone
4088575252
Address
HISTORY SAN JOSE 1650 SENTER ROAD, SAN JOSE, CA 95112

Signing Officer

Name
Warren Hegg
Title
President
Phone
4088575252
Signed
2018-04-17

Preparer

Firm
Freddie Long Financial Services
Address
24378 BIRCH DR, WILLITS, CA 95490-8526
Preparer
Freddie Long
Phone
7074595267
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

BANK CHARGES 766.

Form 990EZ, Part I, Line 16

COMMUNICATIONS 2181.

Form 990EZ, Part I, Line 16

EVENT EXPENSE 22417.

Form 990EZ, Part I, Line 16

HOSPITALITY 155.

Form 990EZ, Part I, Line 16

INSURANCE 0.

Form 990EZ, Part I, Line 16

Marketing & publicity 6670.

Form 990EZ, Part I, Line 16

Program supplies & expenses 9754.

Form 990EZ, Part I, Line 16

REPAIRS & MAINTENANCE

Form 990EZ, Part I, Line 16

Software/website domain hosting

Form 990EZ, Part I, Line 16

TAXES/FEES/LICENSES 250.

Form 990EZ, Part I, Line 16

TRAVEL 6885.

Form 990EZ, Part I, Line 20

To write off uncollectable receivable from 2015 168.

Form 990EZ, Part I, Line 20

Prior year change to expenses 18.

Form 990EZ, Part II, Line 24

Fixed Assets 0. 0.

Form 990EZ, Part II, Line 24

Receivables 657. 0.

Form 990EZ, Part II, Line 26

Loans & notes payable 9668. 0.

Form 990EZ, Part II, Line 26

ACCOUNTS PAYABLE 13500.

Form 990, Part IX, Line 24E

Office supplies & expenses

Form 990, Part IX, Line 24E

PAYROLL SERVICE

Form 990, Part IX, Line 24E

REPAIRS & MAINTENANCE

Form 990, Part IX, Line 24E

RESEACH & DEVELOPMENT

Form 990, Part IX, Line 24E

TAX/FEES/LICENSES

Form 990, Part IX, Line 24E

MARKETING & PUBLICITY

Raw XML Appendix186 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/PersonNm0WARREN HEGG
IRS990EZ/BooksInCareOfDetail/PhoneNum04088575252
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0CORPORATE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HEADQUARTERS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095112
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0712
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0872
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt053252
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4515
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt018601
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01369
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0872
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt065225
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-8299
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-12628
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-8299
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-12628
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt060.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt112.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WARREN CHRISTIE HEGG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARY ELLEN LOCKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARGARET DAWSON FARRELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Sec'y/Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0657
IRS990EZ/OtherChangesInNetAssetsAmt0186
IRS990EZ/OtherExpensesTotalAmt049078
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Recruit/train/mobilize youth to benefit community using digital tech.
IRS990EZ/PrintingPublicationsPostageAmt02061
IRS990EZ/ProgramServiceRevenueAmt011973
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COORDINATED A NATIONAL CAMPAIGN TO PROMOTE THE OBSERVANCE OF AN ANNUAL DAY TO HONOR THE MEN & WOMEN OF THE WWII GENERATION [in preparation for the 75th anniversary in 2020]PUBLIC SERVED BY THIS ACTIVITY IS UNLIMITED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt064770
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09668
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013500
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt069740
IRS990EZ/TotalProgramServiceExpensesAmt064770
IRS990EZ/TotalRevenueAmt065225
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.digiclub.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt053252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt055387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt083027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt082990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0161809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0436465
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt073482
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89140
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.91330
IRS990ScheduleA/PublicSupportTotal170Amt0389084
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt047381
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt053252
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055387
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt083027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt082990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0161809
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0436465
IRS990ScheduleA/TotalSupportAmt0436465
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BANK CHARGES 766.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMMUNICATIONS 2181.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVENT EXPENSE 22417.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HOSPITALITY 155.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSURANCE 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MARKETING & PUBLICITY 6670.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROGRAM SUPPLIES & EXPENSES 9754.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPAIRS & MAINTENANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SOFTWARE/WEBSITE DOMAIN HOSTING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TAXES/FEES/LICENSES 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TRAVEL 6885.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TO WRITE OFF UNCOLLECTABLE RECEIVABLE FROM 2015 168.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PRIOR YEAR CHANGE TO EXPENSES 18.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Fixed Assets 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Receivables 657. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15LOANS & NOTES PAYABLE 9668. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16ACCOUNTS PAYABLE 13500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17OFFICE SUPPLIES & EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18PAYROLL SERVICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19REPAIRS & MAINTENANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20RESEACH & DEVELOPMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21TAX/FEES/LICENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22MARKETING & PUBLICITY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WARREN HEGG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04088575252
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIGITAL CLUBHOUSE NETWORK
ReturnHeader/Filer/BusinessNameControlTxt0DIGI
ReturnHeader/Filer/EIN0050492943
ReturnHeader/Filer/PhoneNum04088575252
ReturnHeader/Filer/USAddress/AddressLine1Txt0HISTORY SAN JOSE 1650 SENTER ROAD
ReturnHeader/Filer/USAddress/CityNm0SAN JOSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095112
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B9770386BBE2B53419E0EB3388BF89DDFEE76F3F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B9770386BBE2B53419E0EB3388BF89DDFEE76F3F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.102.209.53
ReturnHeader/FilingSecurityInformation/IPDt02018-11-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:02:41
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FREDDIE LONG FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024378 BIRCH DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLITS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0954908526
ReturnHeader/PreparerPersonGrp/PhoneNum07074595267
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FREDDIE LONG
ReturnHeader/ReturnTs02018-11-10T13:02:50-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits