Civic Intelligence

Deposit Community Theatre

EIN 16-1309897 • 501(c)3 • Deposit, NY

Profile

Entertainment and cultural enrichment

PO Box 318Deposit, NY 13754

gmclaintax2frontiernet.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-22%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

-3.5%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-17%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$214,868

Down $7,704 (-3.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$214,868

Down $7,704 (-3.5%) from 2023

Revenue

Down

$35,166

Down $7,414 (-17%) from 2023

Expenses

Down

$42,870

Down $17,038 (-28%) from 2023

Net Income

Up

-$7,704

Up $9,624 (+56%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $297,117Liabilities 2010: $5,721Net Assets 2010: $291,3962010Assets 2011: $273,531Liabilities 2011: $1,342Net Assets 2011: $272,1892011Assets 2013: $334,390Net Assets 2013: $334,3902013Assets 2014: $214,831Liabilities 2014: $0Net Assets 2014: $214,8312014Assets 2015: $262,917Liabilities 2015: $0Net Assets 2015: $262,9172015Assets 2016: $252,579Liabilities 2016: $0Net Assets 2016: $252,5792016Assets 2017: $212,334Liabilities 2017: $0Net Assets 2017: $212,3342017Assets 2018: $205,133Liabilities 2018: $0Net Assets 2018: $205,1332018Assets 2019: $217,847Liabilities 2019: $0Net Assets 2019: $217,8472019Assets 2020: $206,186Liabilities 2020: $0Net Assets 2020: $206,1862020Assets 2021: $252,660Liabilities 2021: $0Net Assets 2021: $252,6602021Assets 2022: $239,900Liabilities 2022: $0Net Assets 2022: $239,9002022Assets 2023: $222,572Liabilities 2023: $0Net Assets 2023: $222,5722023Assets 2024: $214,868Liabilities 2024: $0Net Assets 2024: $214,8682024

Highlighted filing

2024

Assets$214,868
Liabilities$0
Net Assets$214,868

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2010: $54,576Expenses 2010: $45,591Net Income 2010: $8,9852010Revenue 2011: $68,708Expenses 2011: $87,915Net Income 2011: -$19,2072011Revenue 2013: $172,129Expenses 2013: $75,414Net Income 2013: $96,7152013Revenue 2014: $59,097Expenses 2014: $72,646Net Income 2014: -$13,5492014Revenue 2015: $20,951Expenses 2015: $63,914Net Income 2015: -$42,9632015Revenue 2016: $46,257Expenses 2016: $56,595Net Income 2016: -$10,3382016Revenue 2017: $29,320Expenses 2017: $69,565Net Income 2017: -$40,2452017Revenue 2018: $38,525Expenses 2018: $45,726Net Income 2018: -$7,2012018Revenue 2019: $23,515Expenses 2019: $41,388Net Income 2019: -$17,8732019Revenue 2020: $25,682Expenses 2020: $37,343Net Income 2020: -$11,6612020Revenue 2021: $72,711Expenses 2021: $26,237Net Income 2021: $46,4742021Revenue 2022: $39,916Expenses 2022: $52,676Net Income 2022: -$12,7602022Revenue 2023: $42,580Expenses 2023: $59,908Net Income 2023: -$17,3282023Revenue 2024: $35,166Expenses 2024: $42,870Net Income 2024: -$7,7042024

Highlighted filing

2024

Revenue$35,166
Expenses$42,870
Net Income-$7,704

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.00$2.15$0.35$0.43$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.00$2.23$0.43$0.60$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.40$0.53$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.00$2.53$0.73$0.26$0.46
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.26$0.37$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$0.24$0.41$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$0.00$2.05$0.39$0.46$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.00$2.12$0.29$0.70$0.40
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.46$0.57$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$0.21$0.64$0.43
2014Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$0.59$0.73$0.14
2013Detailed filing. Detailed filing data is available for this year.$3.34$3.34$1.72$0.75$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.01$2.72$0.69$0.88$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.06$2.91$0.55$0.46$0.09
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 30, 2023
Return Version
2022v5.0
Gross Receipts
$40,443
Mission and Program Overview

Mission

Entertainment and cultural enrichment

Program Services

DescriptionGrantsExpenses
PROVIDE PROGRAMS FOR THE ENTERTAINMENT AND CULTURAL ENRICHMENT OF AREA RESIDENTS$4,350$24,328
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN BISHOPPresident-$0--
BRIDGET PETTERSONVice President-$0--
BERNICE THOMASSecaretary-$0--
NANCY ATWOODTreasurer-$0--
DORTHY CRANTZDirector-$0--
Filing and Contact Details

Filer

Filer Name
Deposit Community Theatre & Performing Arts Center
EIN
16-1309897
Address
PO BOX 318, DEPOSIT, NY 13754

Signing Officer

Name
Nancy Atwood
Title
Treasurer
Phone
6072443109
Signed
2023-03-30
Discuss with paid preparer
No

Preparer

Firm
VIP Payroll & Tax Services
Address
1 North Main St, Bainbridge, NY 13733
Preparer
Barbara Mulkins
Phone
6079675627
Supplemental Narrative

Additional Explanations

Amended return information

Return amended due to incoorect information reported on original

Description of other expenses Part I line 16

Description amountdepreciation from 4562 6,802taxes 51reporting 896fees 225office 1,312scholarship 500cost of sales 22,073advertising 1,231insurance 6,165

Description of other assets Part II line 24

Category beginning of year end of yearequipment 26,400 24,029digital system 18,408 16,7553 air purification units 1,113 1,013boiler 11,055 10,062ductless heat/ac system 6,200 5,6432 furnaces 12,565 11,437

Raw XML Appendix171 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/PersonNm0NANCY ATWOOD
IRS990EZ/BooksInCareOfDetail/PhoneNum06074672727
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 318
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DEPOSIT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd013754
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033036
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031963
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07961
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12760
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0252660
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0239900
IRS990EZ/FundraisingGrossIncomeAmt02379
IRS990EZ/GrossReceiptsAmt040443
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0143883
IRS990EZ/LandAndBuildingsGrp/EOYAmt0138998
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04500
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0252660
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0239900
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0252660
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0239900
IRS990EZ/OccupancyRentUtltsAndMaintAmt013179
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SUSAN BISHOP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIDGET PETTERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BERNICE THOMAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NANCY ATWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DORTHY CRANTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECARETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt075741
IRS990EZ/OtherAssetsTotalDetail/EOYAmt068939
IRS990EZ/OtherExpensesTotalAmt039255
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENTERTAINMENT AND CULTURAL ENRICHMENT
IRS990EZ/ProgramServiceRevenueAmt025603
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE PROGRAMS FOR THE ENTERTAINMENT AND CULTURAL ENRICHMENT OF AREA RESIDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt04350
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt024328
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0242
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0527
IRS990EZ/SpecialEventsNetIncomeLossAmt01852
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052676
IRS990EZ/TotalProgramServiceExpensesAmt024328
IRS990EZ/TotalRevenueAmt039916
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07961
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt062569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010127
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0825
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt082675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt030103
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03201
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt015555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt047939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt053010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0149808
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02379
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt07813
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt010192
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0242675
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt040443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt073583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt025682
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt049132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt053835
IRS990ScheduleA/Total509Grp/TotalAmt0242675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt040443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt073583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt025682
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt049132
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt053835
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0242675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN AMENDED DUE TO INCOORECT INFORMATION REPORTED ON ORIGINAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTDEPRECIATION FROM 4562 6,802TAXES 51REPORTING 896FEES 225OFFICE 1,312SCHOLARSHIP 500COST OF SALES 22,073ADVERTISING 1,231INSURANCE 6,165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT 26,400 24,029DIGITAL SYSTEM 18,408 16,7553 AIR PURIFICATION UNITS 1,113 1,013BOILER 11,055 10,062DUCTLESS HEAT/AC SYSTEM 6,200 5,6432 FURNACES 12,565 11,437
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY ATWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072443109
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEPOSIT COMMUNITY THEATRE & PERFORMING ARTS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0DEPO
ReturnHeader/Filer/EIN0161309897
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 318
ReturnHeader/Filer/USAddress/CityNm0DEPOSIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013754
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202247509
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VIP Payroll & Tax Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 North Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bainbridge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013733
ReturnHeader/PreparerPersonGrp/PhoneNum06079675627
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Barbara Mulkins
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-04-14T15:51:57-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NANCY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ATWOOD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

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