Civic Intelligence

Dawson Co Economic Development Council

990 • Fiscal year 2013 • EIN 16-1728264

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

PO Box 17359330

(406) 377-7792

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

39th percentile

-0.8%

Higher net margin than 39% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$43,550

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

96th percentile

208%

Faster revenue growth than 96% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$315,454

Up $59,432 (+23%) from 2012

Net Assets

Up

$312,619

Up $58,791 (+23%) from 2012

Liabilities

Up

$2,835

Up $641 (+29%) from 2012

Revenue

Up

$192,858

Up $130,285 (+208%) from 2012

Expenses

Up

$194,459

Up $107,154 (+123%) from 2012

Net Income

Up

-$1,601

Up $23,131 (+94%) from 2012

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $280,205Liabilities 2011: $1,645Net Assets 2011: $278,5602011Assets 2012: $256,022Liabilities 2012: $2,194Net Assets 2012: $253,8282012Assets 2013: $315,454Liabilities 2013: $2,835Net Assets 2013: $312,6192013Assets 2014: $337,408Liabilities 2014: $19Net Assets 2014: $337,3892014Assets 2015: $376,714Liabilities 2015: $939Net Assets 2015: $375,7752015Assets 2016: $378,586Liabilities 2016: $941Net Assets 2016: $377,6452016Assets 2017: $272,161Liabilities 2017: $0Net Assets 2017: $272,1612017Assets 2018: $171,002Liabilities 2018: $971Net Assets 2018: $170,0312018Assets 2019: $155,012Liabilities 2019: $2,989Net Assets 2019: $152,0232019Assets 2020: $171,321Liabilities 2020: $2,639Net Assets 2020: $168,6822020Assets 2021: $162,462Liabilities 2021: $6,294Net Assets 2021: $156,1682021Assets 2022: $150,259Liabilities 2022: $843Net Assets 2022: $149,4162022Assets 2023: $161,040Liabilities 2023: $969Net Assets 2023: $160,0712023Assets 2024: $161,984Liabilities 2024: $0Net Assets 2024: $161,9842024

Highlighted filing

2013

Assets$315,454
Liabilities$2,835
Net Assets$312,619

Operations Trend

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

$200K$100K$0-$100K-$200KExpenses 2011: $75,3082011Revenue 2012: $62,573Expenses 2012: $87,305Net Income 2012: -$24,7322012Revenue 2013: $192,858Expenses 2013: $194,459Net Income 2013: -$1,6012013Revenue 2014: $146,418Expenses 2014: $121,648Net Income 2014: $24,7702014Revenue 2015: $160,808Expenses 2015: $122,422Net Income 2015: $38,3862015Revenue 2016: $146,056Expenses 2016: $144,186Net Income 2016: $1,8702016Revenue 2017: $77,742Expenses 2017: $46,998Net Income 2017: $30,7442017Revenue 2018: $35,715Expenses 2018: $137,845Net Income 2018: -$102,1302018Revenue 2019: $50,758Expenses 2019: $68,766Net Income 2019: -$18,0082019Revenue 2020: $83,747Expenses 2020: $67,088Net Income 2020: $16,6592020Revenue 2021: $63,859Expenses 2021: $76,373Net Income 2021: -$12,5142021Revenue 2022: $134,885Expenses 2022: $141,637Net Income 2022: -$6,7522022Revenue 2023: $139,773Expenses 2023: $129,118Net Income 2023: $10,6552023Revenue 2024: $66,093Expenses 2024: $64,180Net Income 2024: $1,9132024

Highlighted filing

2013

Revenue$192,858
Expenses$194,459
Net Income-$1,601
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$192,858
Mission and Program Overview

Mission

Organized for charitable, educational, and scientific purposes; to promote economic development and growth in dawson county, montana; and to carry on any business or activity in addition to the foregoing as allowed by laws of montana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$314,220$312,619▼ $1,601
Savings and Temporary Cash Investments$134,316$94,487▼ $39,829
Investments Other Securities$21,979$21,974▼ $5
Cash and Non-Interest-Bearing Accounts$13,793$17,443▲ $3,650
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$316,414$315,454▼ $960
Other Assets Total$146,326$181,550▲ $35,224
Liabilities
Other Liabilities$2,194$2,835▲ $641
Total Liabilities$2,194$2,835▲ $641
Net Assets / Fund Balance
Total Net Assets Fund Balance$314,220$312,619▼ $1,601
Total Liabilities and Net Assets / Fund Balance$316,414$315,454▼ $960

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$35,224--
Closely Held Equity Interests$21,974--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy DeinesExecutive DirectorFT$43,550$43,550

Board Members and Trustees

NameTitle
Paul HopfaufBoard President
Craig AndersonBoard Vice President
Darrel DelangeBoard Member
Jim HicksBoard Member
Kathy MclaneBoard Member
Kyle VossBoard Member
Melonie BeelerBoard Member
Michael SimonBoard Member
Mike GibbsBoard Member
Parker PowellBoard Member
Sonja MaxwellBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$192,663
Program Service Revenue
$0
Investment Income
$195
Other Revenue
$0
All Other Contributions
$192,663
Change in Net Assets
$-1,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,157
Salaries, Compensation, and Employee Benefits$69,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,195$4,355-$43,550
Other Salaries and Wages$17,348$1,927-$19,275
Payroll Taxes$5,829$648-$6,477
Occupancy$3,712$413-$4,125
Insurance$2,886$320-$3,206
Office Expenses$2,713$302-$3,015
Fees for Services Accounting$2,105$235-$2,340
Travel$1,233$136-$1,369
Advertising$1,111$123-$1,234
Other Expenses$774$86-$860
Conferences and Meetings$350--$350
Total Functional Expenses$185,736$8,723$0$194,459
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$2,835
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A copy of the form 990 will be given to board members at a regularly scheduled meeting for review before the form 990 is filed.

Form 990, Part VI, Section B, Line 12C

On a project by project basis a review is done to ensure no conflict of interest.

Form 990, Part VI, Section B, Line 15A

The executive director salary if based on comparisons with other economic development directors in eastern montana and experience.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
16-1728264
Phone
4063777792

Signing Officer

Name
Amy Deines
Title
Executive Director
Phone
4063777792
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Deines
Formed
2005
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
0

Preparer

Preparer
Shannon L May
Phone
4063773361
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Hosting eastern montana energy expo. Tradeshow, seminars, job fair in areas of interest to the energy industry.

Raw XML AppendixShowing 400 of 447 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD VICE PRESIDENT
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt044842
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0314220
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0312619
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0134316
IRS990/SavingsAndTempCashInvstGrp/EOYAmt094487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt024766
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt036450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt018600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt023850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0132591
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0195
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0308
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0568
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01949
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0339253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012642
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt021446
IRS990ScheduleA/OtherIncome170Grp/TotalAmt034088
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90630
IRS990ScheduleA/PublicSupportPY170Pct00.82460
IRS990ScheduleA/PublicSupportTotal170Amt0348450
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt078644
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt087842
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt017350
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt016539
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt015484
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0215859
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0103410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0116767
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt035139
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt039334
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0348450
IRS990ScheduleA/TotalSupportAmt0384487
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt021974
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0146326
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt135224
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED DEVELOPER FEES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM MAKOSHIKA ESTATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0181550
IRS990ScheduleD/TotalBookValueSecuritiesAmt021974
IRS990ScheduleD/TotalLiabilityAmt02835
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOSTING EASTERN MONTANA ENERGY EXPO. TRADESHOW, SEMINARS, JOB FAIR IN AREAS OF INTEREST TO THE ENERGY INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 WILL BE GIVEN TO BOARD MEMBERS AT A REGULARLY SCHEDULED MEETING FOR REVIEW BEFORE THE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON A PROJECT BY PROJECT BASIS A REVIEW IS DONE TO ENSURE NO CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR SALARY IF BASED ON COMPARISONS WITH OTHER ECONOMIC DEVELOPMENT DIRECTORS IN EASTERN MONTANA AND EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0161728264
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd01
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0OWNING AND OPERATING A LOW-INCOME SENIOR HOUSING PROJECT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine10MAKOSHIKA ESTATES LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine10808 N MERRILL PO BOX 173
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/City0GLENDIVE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/State0MT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCode059330
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0MT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0316414
IRS990/TotalAssetsEOYAmt0315454
IRS990/TotalAssetsGrp/BOYAmt0316414
IRS990/TotalAssetsGrp/EOYAmt0315454
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0192663
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08723
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0185736
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194459
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02194
IRS990/TotalLiabilitiesEOYAmt02835
IRS990/TotalLiabilitiesGrp/BOYAmt02194
IRS990/TotalLiabilitiesGrp/EOYAmt02835
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0314220
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0312619
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0185736
IRS990/TotalReportableCompFromOrgAmt043550
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192858

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$0.66$0.64$0.02
2023Summary only. Only limited summary data is available for this year.$1.61$0.01$1.60$1.40$1.29$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.01$1.49$1.35$1.42$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.06$1.56$0.64$0.76$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.03$1.69$0.84$0.67$0.17
2019Summary only. Only limited summary data is available for this year.$1.55$0.03$1.52$0.51$0.69$0.18
2018Summary only. Only limited summary data is available for this year.$1.71$0.01$1.70$0.36$1.38$1.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.00$2.72$0.78$0.47$0.31
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.01$3.78$1.46$1.44$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.01$3.76$1.61$1.22$0.38
2014Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$1.46$1.22$0.25
2013Detailed filing. Detailed filing data is available for this year.$3.15$0.03$3.13$1.93$1.94$0.02
2012Summary only. Only limited summary data is available for this year.$2.56$0.02$2.54$0.63$0.87$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.02$2.79$0.75
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits