Civic Intelligence

Bourne Youth Baseball Inc

EIN 20-2045452 • 501(c)3 • Buzzards Bay, MA

Profile

To provide the youths in bourne the opportunity to learn the sport of baseball. To emphasize sportsmanship,teamwork & fair play.

PO Box 266Buzzards Bay, MA 02532

byb.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

41st percentile

-2.0%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$5,364

Down $2,635 (-33%) from 2018

Liabilities

Up

$19

Up $19 from 2018

Net Assets

$5,345

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue63rd percentileNet Margin41st percentile

Revenue

Down

$43,452

Down $57,727 (-57%) from 2018

Expenses

Down

$44,320

Down $53,125 (-55%) from 2018

Net Income

Down

-$868

Down $4,602 (-123%) from 2018

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$30K$20K$10K$0Assets 2010: $10,824Liabilities 2010: $0Net Assets 2010: $10,8242010Assets 2011: $14,502Liabilities 2011: $0Net Assets 2011: $14,5022011Assets 2012: $21,450Liabilities 2012: $0Net Assets 2012: $21,4502012Assets 2013: $35,026Liabilities 2013: $0Net Assets 2013: $35,0262013Assets 2014: $27,875Liabilities 2014: $0Net Assets 2014: $27,8752014Assets 2016: $18,923Liabilities 2016: $0Net Assets 2016: $18,9232016Assets 2017: $4,263Liabilities 2017: $02017Assets 2018: $7,999Liabilities 2018: $02018Assets 2023: $5,364Liabilities 2023: $19Net Assets 2023: $5,3452023

Highlighted filing

2023

Assets$5,364
Liabilities$19
Net Assets$5,345
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50KRevenue 2010: $89,496Expenses 2010: $88,211Net Income 2010: $1,2852010Revenue 2011: $71,719Expenses 2011: $68,041Net Income 2011: $3,6782011Revenue 2012: $102,987Expenses 2012: $96,039Net Income 2012: $6,9482012Revenue 2013: $86,195Expenses 2013: $72,480Net Income 2013: $13,7152013Revenue 2014: $73,392Expenses 2014: $80,543Net Income 2014: -$7,1512014Revenue 2016: $72,635Expenses 2016: $74,722Net Income 2016: -$2,0872016Revenue 2017: $96,960Expenses 2017: $115,600Net Income 2017: -$18,6402017Revenue 2018: $101,179Expenses 2018: $97,445Net Income 2018: $3,7342018Revenue 2023: $43,452Expenses 2023: $44,320Net Income 2023: -$8682023

Highlighted filing

2023

Revenue$43,452
Expenses$44,320
Net Income-$868
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,364
Liabilities
$19
Net assets
$5,345
Revenue
$43,452
Expenses
$44,320
Net income
-$868
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.43$0.44$0.01
2018Summary only. Only limited summary data is available for this year.$0.08$0.00$1.01$0.97$0.04
2017Summary only. Only limited summary data is available for this year.$0.04$0.00$0.97$1.16$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.73$0.75$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.73$0.81$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$0.86$0.72$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$1.03$0.96$0.07
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$0.72$0.68$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.89$0.88$0.01
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 10, 2017
Return Version
2016v3.0
Gross Receipts
$72,635
Mission and Program Overview

Mission

To provide the youths in bourne the opportunity to learn the sport of baseball. To emphasize sportsmanship,teamwork & fair play.

To provide the youths in bourne the opportunity to learn the sport of baseball. To emphasizesportsmanship, teamwork & fair play

Program Services

DescriptionGrantsExpenses
TO PROMOTE THE SPORT OF BASEBALL IN THE TOWN OF BOURNE. TO EDUCATE YOUTHS IN THE FUNDEMENTAL SKILLS OF BASEBALL. TOFOSTER TEAM SPIRIT & GOOD SPORTSMANSHIP.$0$66,134
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CRAIG COEPresidentPT$0--
JOHN WIDDISONTreasurerPT$0--
COLLEEN DUNNClerkPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Can Drive$4,884$4,884$0$4,884
Total Events$4,884$4,884-$4,884
Filing and Contact Details

Filer

Filer Name
Bourne Youth Baseball Inc
EIN
20-2045452
Phone
5089655914
Address
PO BOX 266, BUZZARDS BAY, MA 02532

Signing Officer

Name
John Widdison
Title
Treasurer
Phone
5088333148
Signed
2017-02-10
Discuss with paid preparer
Yes

Preparer

Firm
Mccarthy Hargrave & Co
Address
25 SANDWICH STREET, PLYMOUTH, MA 02360
Preparer
Michael Hargrave
Phone
5084105990
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: snack bar. Amount: 4,133.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 958. Description: other expenses. Amount: 7,448. Total to form 990-ez, line 14: 8,406.”

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

“Description: field & equipment. Amount: 38,733. Description: insurance. Amount: 3,332. Description: license and fees. Amount: 312. Description: tournaments. Amount: 8,315. Description: umpire expense. Amount: 11,637. Description: groceries - snack bar. Amount: 3,075. Description: bank service charge. Amount: 116. Total to form 990-ez, line 16: 65,520.”

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

“Description: other depreciable assets. Beg. Of year amount: 1,845. End of year amount: 1,007.”

Raw XML Appendix167 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOHN WIDDISON
IRS990EZ/BooksInCareOfDetail/PhoneNum05088333148
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02277 STATE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PLYMOUTH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002360
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015346
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014217
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2087
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0570
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt021010
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018923
IRS990EZ/FundraisingGrossIncomeAmt04884
IRS990EZ/GrossReceiptsAmt072635
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt03819
IRS990EZ/LandAndBuildingsGrp/EOYAmt03699
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt021010
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018923
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt021010
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018923
IRS990EZ/OccupancyRentUtltsAndMaintAmt08406
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CRAIG COE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN WIDDISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2COLLEEN DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01845
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01007
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt065520
IRS990EZ/OtherRevenueTotalAmt04133
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE THE YOUTHS IN BOURNE THE OPPORTUNITY TO LEARN THE SPORT OF BASEBALL. TO EMPHASIZESPORTSMANSHIP, TEAMWORK & FAIR PLAY
IRS990EZ/PrintingPublicationsPostageAmt0226
IRS990EZ/ProgramServiceRevenueAmt063618
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE THE SPORT OF BASEBALL IN THE TOWN OF BOURNE. TO EDUCATE YOUTHS IN THE FUNDEMENTAL SKILLS OF BASEBALL. TOFOSTER TEAM SPIRIT & GOOD SPORTSMANSHIP.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066134
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsNetIncomeLossAmt04884
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt074722
IRS990EZ/TotalProgramServiceExpensesAmt066134
IRS990EZ/TotalRevenueAmt072635
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0[email protected]
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt063618
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt055667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059620
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt068658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt098532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0346095
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04133
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07312
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09491
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07346
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt081
IRS990ScheduleA/OtherIncome170Grp/TotalAmt028363
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92430
IRS990ScheduleA/PublicSupportPY170Pct00.93480
IRS990ScheduleA/PublicSupportTotal170Amt0346095
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt063618
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059620
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt068658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt098532
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0346095
IRS990ScheduleA/TotalSupportAmt0374458
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CAN DRIVE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt04884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt04884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt04884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt04884
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04884
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SNACK BAR. AMOUNT: 4,133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 958. DESCRIPTION: OTHER EXPENSES. AMOUNT: 7,448. TOTAL TO FORM 990-EZ, LINE 14: 8,406.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: FIELD & EQUIPMENT. AMOUNT: 38,733. DESCRIPTION: INSURANCE. AMOUNT: 3,332. DESCRIPTION: LICENSE AND FEES. AMOUNT: 312. DESCRIPTION: TOURNAMENTS. AMOUNT: 8,315. DESCRIPTION: UMPIRE EXPENSE. AMOUNT: 11,637. DESCRIPTION: GROCERIES - SNACK BAR. AMOUNT: 3,075. DESCRIPTION: BANK SERVICE CHARGE. AMOUNT: 116. TOTAL TO FORM 990-EZ, LINE 16: 65,520.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 1,845. END OF YEAR AMOUNT: 1,007.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WIDDISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05088333148
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOURNE YOUTH BASEBALL INC
ReturnHeader/Filer/BusinessNameControlTxt0BOUR
ReturnHeader/Filer/EIN0202045452
ReturnHeader/Filer/PhoneNum05089655914
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 266
ReturnHeader/Filer/USAddress/CityNm0BUZZARDS BAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002532
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0537C8ABC0FC610BF228F9E32054F8871A45311F7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0537C8ABC0FC610BF228F9E32054F8871A45311F7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0206.208.113.68
ReturnHeader/FilingSecurityInformation/IPDt02017-02-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:21:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042594880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCARTHY HARGRAVE & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025 SANDWICH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002360
ReturnHeader/PreparerPersonGrp/PhoneNum05084105990
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL HARGRAVE
ReturnHeader/ReturnTs02017-03-22T12:40:19-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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