Civic Intelligence

Mtna Certification Program

990EZ • Fiscal year 2024 • EIN 11-1775932

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 27, 2024

Organization Profilewww.mtnacertification.org
600 Vine Street 1710Cincinnati, OH 45202

(513) 421-1420

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.02x

Higher debt load relative to revenue than 60% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-19%

Higher net margin than 18% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-4.3%

Faster asset growth than 38% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

3.3%

Faster revenue growth than 50% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$199,843

Down $8,978 (-4.3%) from 2023

Net Assets

Down

$198,259

Down $10,562 (-5.1%) from 2023

Liabilities

Up

$1,584

Up $1,584 from 2023

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin18th percentile

Revenue

Up

$81,360

Up $2,598 (+3.3%) from 2023

Expenses

Up

$96,453

Up $8,934 (+10%) from 2023

Net Income

Down

-$15,093

Down $6,336 (-72%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$300K$200K$100K$0Assets 2011: $126,311Liabilities 2011: $5,155Net Assets 2011: $121,1562011Assets 2012: $122,754Liabilities 2012: $0Net Assets 2012: $122,7542012Assets 2013: $139,735Liabilities 2013: $12Net Assets 2013: $139,7232013Assets 2014: $146,732Liabilities 2014: $753Net Assets 2014: $145,9792014Assets 2015: $138,309Liabilities 2015: $0Net Assets 2015: $138,3092015Assets 2016: $133,913Liabilities 2016: $0Net Assets 2016: $133,9132016Assets 2017: $142,082Liabilities 2017: $25Net Assets 2017: $142,0572017Assets 2018: $152,207Liabilities 2018: $255Net Assets 2018: $151,9522018Assets 2019: $168,213Liabilities 2019: $0Net Assets 2019: $168,2132019Assets 2020: $184,282Liabilities 2020: $2,000Net Assets 2020: $182,2822020Assets 2021: $213,733Liabilities 2021: $0Net Assets 2021: $213,7332021Assets 2022: $213,982Liabilities 2022: $0Net Assets 2022: $213,9822022Assets 2023: $208,821Liabilities 2023: $0Net Assets 2023: $208,8212023Assets 2024: $199,843Liabilities 2024: $1,584Net Assets 2024: $198,2592024Assets 2025: $191,205Liabilities 2025: $3,068Net Assets 2025: $188,1372025

Highlighted filing

2024

Assets$199,843
Liabilities$1,584
Net Assets$198,259
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$100K$50K$0-$50KRevenue 2011: $47,154Expenses 2011: $37,371Net Income 2011: $9,7832011Expenses 2012: $51,9902012Revenue 2013: $73,116Expenses 2013: $56,671Net Income 2013: $16,4452013Revenue 2014: $61,775Expenses 2014: $58,218Net Income 2014: $3,5572014Revenue 2015: $60,556Expenses 2015: $67,813Net Income 2015: -$7,2572015Revenue 2016: $63,899Expenses 2016: $68,546Net Income 2016: -$4,6472016Revenue 2017: $80,805Expenses 2017: $71,841Net Income 2017: $8,9642017Revenue 2018: $93,809Expenses 2018: $85,543Net Income 2018: $8,2662018Revenue 2019: $95,393Expenses 2019: $80,205Net Income 2019: $15,1882019Revenue 2020: $85,285Expenses 2020: $71,400Net Income 2020: $13,8852020Revenue 2021: $96,139Expenses 2021: $75,335Net Income 2021: $20,8042021Revenue 2022: $89,503Expenses 2022: $77,836Net Income 2022: $11,6672022Revenue 2023: $78,762Expenses 2023: $87,519Net Income 2023: -$8,7572023Revenue 2024: $81,360Expenses 2024: $96,453Net Income 2024: -$15,0932024Revenue 2025: $85,750Expenses 2025: $99,510Net Income 2025: -$13,7602025

Highlighted filing

2024

Revenue$81,360
Expenses$96,453
Net Income-$15,093
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 27, 2024
Return Version
2023v5.1
Gross Receipts
$81,360
Mission and Program Overview

Mission

The organization provides certification to music teachers in order to increase compentencies and quality of education.

Program Services

DescriptionGrantsExpenses
The Certification Program recognizes a teacher's knowledge of art and music through an exacting set of standards which are determined and judged by a peer review committee.-$96,453
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin ChancePresident Elect-$0--
Peter MackPresident-$0--
Heather K SmithSecy Treasurer-$0--
William Chapman NyahoVice President-$0--
Nicolas PhillipsDirector-$0--
Alison S BarrDirector-$0--
Steven K HeslaDirector-$0--
Courtney CrappellDirector-$0--
Joy B PooleDirector-$0--
Gary L IngleCEO-$0--
Karen ThickstunPast President-$0--
Kassandra WeleckDirector-$0--
Cyndie J CaruthDirector-$0--
Barbara FastVice President-$0--
Filing and Contact Details

Filer

Filer Name
MTNA Certification Program
EIN
11-1775932
Phone
5134211420
Address
600 Vine Street 1710, Cincinnati, OH 45202

Signing Officer

Name
Brian Shepard
Title
CEO
Signed
2024-09-27
Discuss with paid preparer
Yes

Preparer

Firm
Coworth Financial Services LLC
Address
11155 Kenwood Road Suite 6D, Cincinnati, OH 45242
Preparer
Kevin L Holmes
Phone
5136735469
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $4504”

Other Expenses.1002

“Office Expenses $182”

Other Expenses.1003

“Information Technology $9650”

Other Expenses.1005

“Travel $5470”

Other Expenses.1

“Shared Expenses $19000”

Other Expenses.3

“Bank Charges $2235”

Other Expenses.5

“Telephone $308”

Other Expenses.6

“Trustee Expense $297”

Other Expenses.7

“Miscellaneous $20”

Other Assets.1005

“Accounts Receivable - Beginning $25595 Accounts Receivable - Ending $14381”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $475 Prepaid Expenses and Deferred Charges - Ending $522”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $1584”

Raw XML Appendix173 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/USAddress/CityNm0Cincinnati
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045202
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0182751
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0184940
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15093
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03091
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt081360
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InvestmentIncomeAmt02130
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0208821
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0198259
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0208821
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0198259
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt121.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt132.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kevin Chance
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Peter Mack
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Heather K Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3William Chapman Nyaho
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Nicolas Phillips
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Alison S Barr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Steven K Hesla
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Courtney Crappell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Joy B Poole
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Gary L Ingle
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Karen Thickstun
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11Kassandra Weleck
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12Cyndie J Caruth
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13Barbara Fast
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President Elect
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secy Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Past President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt026070
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014903
IRS990EZ/OtherChangesInNetAssetsAmt04531
IRS990EZ/OtherExpensesTotalAmt041666
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The organization provides certification to music teachers in order to increase compentencies and quality of education.
IRS990EZ/PrintingPublicationsPostageAmt06696
IRS990EZ/ProgramServiceRevenueAmt079230
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Certification Program recognizes a teacher's knowledge of art and music through an exacting set of standards which are determined and judged by a peer review committee.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt096453
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt045000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01584
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt096453
IRS990EZ/TotalProgramServiceExpensesAmt096453
IRS990EZ/TotalRevenueAmt081360
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.mtnacertification.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $4504
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $182
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $9650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $5470
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Shared Expenses $19000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank Charges $2235
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Telephone $308
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Trustee Expense $297
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous $20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Receivable - Beginning $25595 Accounts Receivable - Ending $14381
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Prepaid Expenses and Deferred Charges - Beginning $475 Prepaid Expenses and Deferred Charges - Ending $522
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $1584
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1001
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Shepard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MTNA Certification Program
ReturnHeader/Filer/BusinessNameControlTxt0MTNA
ReturnHeader/Filer/EIN0111775932
ReturnHeader/Filer/PhoneNum05134211420
ReturnHeader/Filer/USAddress/AddressLine1Txt0600 Vine Street 1710
ReturnHeader/Filer/USAddress/CityNm0Cincinnati
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451869055
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Coworth Financial Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011155 Kenwood Road Suite 6D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cincinnati
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045242
ReturnHeader/PreparerPersonGrp/PhoneNum05136735469
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin L Holmes
ReturnHeader/ReturnTs02024-09-27T10:49:13-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$199,843
Liabilities
$1,584
Net assets
$198,259
Revenue
$81,360
Expenses
$96,453
Net income
-$15,093
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.03$1.88$0.86$1.00$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$0.81$0.96$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.79$0.88$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.00$2.14$0.90$0.78$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.00$2.14$0.96$0.75$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.82$0.85$0.71$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$0.95$0.80$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.00$1.52$0.94$0.86$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$0.81$0.72$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.64$0.69$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.00$1.38$0.61$0.68$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$0.62$0.58$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.73$0.57$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.52
2011Summary only. Only limited summary data is available for this year.$1.26$0.05$1.21$0.47$0.37$0.10
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)6 • <$500k nonprofits