Civic Intelligence

Hamden Professional Firefighters Local 2687

990EZ • Fiscal year 2015 • EIN 06-1021428

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 20, 2016

One Evergreen AvenueHamden, CT 06518

(203) 287-1732

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

35th percentile

-1.2%

Higher net margin than 35% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

52nd percentile

$1,500

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

39th percentile

-0.7%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

28%

Faster revenue growth than 91% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$83,641

Down $584 (-0.7%) from 2014

Net Assets

Down

$82,872

Down $1,117 (-1.3%) from 2014

Liabilities

Up

$769

Up $533 (+226%) from 2014

Revenue

Up

$96,399

Up $20,856 (+28%) from 2014

Expenses

Up

$97,516

Up $14,638 (+18%) from 2014

Net Income

Up

-$1,117

Up $6,218 (+85%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $84,374Net Assets 2010: $84,3742010Assets 2011: $92,635Liabilities 2011: $604Net Assets 2011: $92,0312011Assets 2012: $89,275Liabilities 2012: $472012Assets 2013: $91,324Liabilities 2013: $0Net Assets 2013: $91,3242013Assets 2014: $84,225Liabilities 2014: $236Net Assets 2014: $83,9892014Assets 2015: $83,641Liabilities 2015: $769Net Assets 2015: $82,8722015Assets 2016: $68,378Liabilities 2016: $721Net Assets 2016: $67,6572016Assets 2017: $58,924Liabilities 2017: $0Net Assets 2017: $58,9242017Assets 2018: $65,617Liabilities 2018: $0Net Assets 2018: $65,6172018Assets 2019: $63,271Liabilities 2019: $0Net Assets 2019: $63,2712019Assets 2020: $78,084Liabilities 2020: $380Net Assets 2020: $77,7042020Assets 2021: $93,686Liabilities 2021: $352Net Assets 2021: $93,3342021Assets 2022: $89,968Liabilities 2022: $0Net Assets 2022: $89,9682022Assets 2023: $118,513Liabilities 2023: $14,821Net Assets 2023: $103,6922023Assets 2024: $116,774Liabilities 2024: $5,190Net Assets 2024: $111,5842024

Highlighted filing

2015

Assets$83,641
Liabilities$769
Net Assets$82,872

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $88,140Expenses 2010: $82,740Net Income 2010: $5,4002010Revenue 2011: $101,173Expenses 2011: $93,516Net Income 2011: $7,6572011Revenue 2012: $86,814Expenses 2012: $89,617Net Income 2012: -$2,8032012Revenue 2013: $80,235Expenses 2013: $78,139Net Income 2013: $2,0962013Revenue 2014: $75,543Expenses 2014: $82,878Net Income 2014: -$7,3352014Revenue 2015: $96,399Expenses 2015: $97,516Net Income 2015: -$1,1172015Revenue 2016: $100,912Expenses 2016: $116,127Net Income 2016: -$15,2152016Revenue 2017: $95,034Expenses 2017: $103,767Net Income 2017: -$8,7332017Revenue 2018: $101,888Expenses 2018: $95,195Net Income 2018: $6,6932018Revenue 2019: $89,149Expenses 2019: $91,495Net Income 2019: -$2,3462019Revenue 2020: $62,911Expenses 2020: $48,478Net Income 2020: $14,4332020Revenue 2021: $75,748Expenses 2021: $60,118Net Income 2021: $15,6302021Revenue 2022: $110,380Expenses 2022: $113,746Net Income 2022: -$3,3662022Revenue 2023: $101,148Expenses 2023: $87,424Net Income 2023: $13,7242023Revenue 2024: $102,408Expenses 2024: $94,516Net Income 2024: $7,8922024

Highlighted filing

2015

Revenue$96,399
Expenses$97,516
Net Income-$1,117
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 20, 2016
Return Version
2015v2.1
Gross Receipts
$106,399
Mission and Program Overview

Mission

Firefighters Labor Union

Program Services

DescriptionGrantsExpenses
IAFF Local 2687 provides 91 regular members and 7 retired members with a basis to discuss and learn new skills and efficient methods of performing modern and approved methods of fire prevention.--
IAFF also provides a platform to discuss equitable salaries and working conditions among members.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kurt VogtPresidentPT$1,500-$1,500
Dave BeatonVice PresidentPT$700-$700
Nelson HwangSecretaryPT$700-$700
Peter LynchTreasurerPT$700-$700
John SpencerNegotiatorPT$600-$600
Dan SuchNegotiatorPT$600-$600
Ed HilbertAssistant SecretaryPT$350-$350
Filing and Contact Details

Filer

Filer Name
Hamden Professional Firefighters Local 2687
EIN
06-1021428
Phone
2032871732
Address
One Evergreen Avenue, Hamden, CT 06518

Signing Officer

Name
Peter Lynch
Title
Treasurer
Signed
2016-09-20
Discuss with paid preparer
No

Preparer

Firm
Lye and Lye PC
Address
One Evergreen Avenue, Hamden, CT 06518
Preparer
Leonard F Lye
Phone
2032813231
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Conferences, conventions, and meetings 16,911

Form 990-EZ, Part I, Line 16, Other Expenses

Supplies 253

Form 990-EZ, Part I, Line 16, Other Expenses

Telephone 1,357

Form 990-EZ, Part I, Line 16, Other Expenses

Depreciation 390

Form 990-EZ, Part I, Line 16, Other Expenses

Contributions 1,980

Form 990-EZ, Part I, Line 16, Other Expenses

Bank and Credit Card Fees 196

Form 990-EZ, Part I, Line 16, Other Expenses

Uniformed Prof Firefighters Association 14,775

Form 990-EZ, Part I, Line 16, Other Expenses

Intl Association of Firefighters 15,026

Form 990-EZ, Part I, Line 16, Other Expenses

Connecticut State A.F.L. - C.I.O. 954

Form 990-EZ, Part I, Line 16, Other Expenses

100 Club 250

Form 990-EZ, Part I, Line 16, Other Expenses

Sunshine Fund 894

Form 990-EZ, Part I, Line 16, Other Expenses

Union Activities 13,249

Form 990-EZ, Part I, Line 16, Other Expenses

Filing Fees 50

Form 990-EZ, Part I, Line 16, Other Expenses

Insurance 1,730

Form 990-EZ, Part I, Line 16, Other Expenses

Uniform Expense 456

Form 990-EZ, Part I, Line 16, Other Expenses

Annual Dinner Expense 12,266

Form 990-EZ, Part I, Line 16, Other Expenses

Web Development 634

Form 990-EZ, Part II, Line 24, Other Assets

Secuity Deposit Beginning of year 315, End of year 315

Form 990-EZ, Part II, Line 24, Other Assets

Equipment less Depreciation Beginning of year 880, End of year 490

Form 990-EZ, Part II, Line 26, Liabilities

Credit Cards Beginning of year 236, End of year 769

Raw XML Appendix158 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Peter Lynch
IRS990EZ/BooksInCareOfDetail/PhoneNum02032871732
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0One Evergreen Ave Ste LL-8
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hamden
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd006518
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt083030
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt082836
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019687
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1117
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04350
IRS990EZ/FiledScheduleAInd0false
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IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt083641
IRS990EZ/FundraisingGrossIncomeAmt09929
IRS990EZ/GrossReceiptsAmt0106399
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IRS990EZ/InvestmentIncomeAmt038
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IRS990EZ/MembershipDuesAmt076745
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt083989
IRS990EZ/NetAssetsOrFundBalancesEOYAmt082872
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt083989
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt082872
IRS990EZ/OccupancyRentUtltsAndMaintAmt04253
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2010.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt4350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt6600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kurt Vogt
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Dave Beaton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Nelson Hwang
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Peter Lynch
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Ed Hilbert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5John Spencer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Dan Such
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Assistant Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Negotiator
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Negotiator
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01195
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0805
IRS990EZ/OtherExpensesTotalAmt081371
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Firefighters Labor Union
IRS990EZ/PrintingPublicationsPostageAmt0283
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IAFF Local 2687 provides 91 regular members and 7 retired members with a basis to discuss and learn new skills and efficient methods of performing modern and approved methods of fire prevention.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1IAFF also provides a platform to discuss equitable salaries and working conditions among members.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05150
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt010000
IRS990EZ/SpecialEventsNetIncomeLossAmt0-71
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CT
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0236
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0769
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt097516
IRS990EZ/TotalRevenueAmt096399
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.hamdenfirefighters.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, conventions, and meetings 16,911
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies 253
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Telephone 1,357
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation 390
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Contributions 1,980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank and Credit Card Fees 196
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Uniformed Prof Firefighters Association 14,775
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Intl Association of Firefighters 15,026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Connecticut State A.F.L. - C.I.O. 954
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9100 Club 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Sunshine Fund 894
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Union Activities 13,249
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Filing Fees 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Insurance 1,730
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Uniform Expense 456
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Annual Dinner Expense 12,266
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Web Development 634
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Secuity Deposit Beginning of year 315, End of year 315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Equipment less Depreciation Beginning of year 880, End of year 490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Credit Cards Beginning of year 236, End of year 769
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Peter Lynch
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Hamden Professional Firefighters Local 2687
ReturnHeader/Filer/BusinessNameControlTxt0HAMD
ReturnHeader/Filer/EIN0061021428
ReturnHeader/Filer/PhoneNum02032871732
ReturnHeader/Filer/USAddress/AddressLine1Txt0One Evergreen Avenue
ReturnHeader/Filer/USAddress/CityNm0Hamden
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006518
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lye and Lye PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0One Evergreen Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hamden
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006518
ReturnHeader/PreparerPersonGrp/PhoneNum02032813231
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Leonard F Lye
ReturnHeader/ReturnTs02016-09-20T04:26:12-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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.$1.17$0.05$1.12$1.02$0.95$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.15$1.04$1.01$0.87$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$1.10$1.14$0.03
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.94$0.00$0.93$0.76$0.60$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$0.63$0.48$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$0.89$0.91$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.00$0.66$1.02$0.95$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.95$1.04$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.01$0.68$1.01$1.16$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$0.96$0.98$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.76$0.83$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.80$0.78$0.02
2012Summary only. Only limited summary data is available for this year.$0.89$0.00$0.87$0.90$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.01$0.92$1.01$0.94$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.84$0.88$0.83$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)5 • <$500k nonprofits