Civic Intelligence

Neponset Community Services Inc.

990EZ • Fiscal year 2014 • EIN 22-2864921

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 20, 2015

Organization ProfileN/A
1135 Morton Street02126

(617) 533-2300

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

94th percentile

59%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

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.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

47th percentile

0.0%

Faster revenue growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$374,342

Up $37,214 (+11%) from 2013

Net Assets

Up

$360,584

Up $27,156 (+8.1%) from 2013

Liabilities

Up

$13,758

Up $10,058 (+272%) from 2013

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin94th percentile

Revenue

Up

$45,711

Up $14 (+0.0%) from 2013

Expenses

Up

$18,555

Up $2,711 (+17%) from 2013

Net Income

Down

$27,156

Down $2,697 (-9.0%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$15M$10M$5.0M$0Assets 2010: $328,391Liabilities 2010: $78,454Net Assets 2010: $249,9372010Assets 2011: $322,153Liabilities 2011: $46,811Net Assets 2011: $275,3422011Assets 2012: $326,525Liabilities 2012: $22,950Net Assets 2012: $303,5752012Assets 2013: $337,128Liabilities 2013: $3,700Net Assets 2013: $333,4282013Assets 2014: $374,342Liabilities 2014: $13,758Net Assets 2014: $360,5842014Assets 2015: $390,092Liabilities 2015: $0Net Assets 2015: $390,0922015Assets 2016: $12,713,208Liabilities 2016: $12,261,908Net Assets 2016: $451,3002016Assets 2017: $13,026,981Liabilities 2017: $12,223,274Net Assets 2017: $803,7072017Assets 2018: $12,589,688Liabilities 2018: $11,633,177Net Assets 2018: $956,5112018Assets 2019: $12,587,780Liabilities 2019: $11,710,202Net Assets 2019: $877,5782019Assets 2020: $12,678,887Liabilities 2020: $11,798,773Net Assets 2020: $880,1142020Assets 2021: $12,758,779Liabilities 2021: $11,876,068Net Assets 2021: $882,7112021Assets 2022: $12,843,959Liabilities 2022: $11,957,658Net Assets 2022: $886,3012022Assets 2023: $12,921,292Liabilities 2023: $12,033,059Net Assets 2023: $888,2332023Assets 2024: $13,018,321Liabilities 2024: $12,031,704Net Assets 2024: $986,6172024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2014

Assets$374,342
Liabilities$13,758
Net Assets$360,584
Open 2014 Filing

Operations Trend

Revenue Growth47th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $46,942Expenses 2010: $26,514Net Income 2010: $20,4282010Revenue 2011: $44,543Expenses 2011: $19,138Net Income 2011: $25,4052011Revenue 2012: $44,437Expenses 2012: $16,204Net Income 2012: $28,2332012Revenue 2013: $45,697Expenses 2013: $15,844Net Income 2013: $29,8532013Revenue 2014: $45,711Expenses 2014: $18,555Net Income 2014: $27,1562014Revenue 2015: $45,686Expenses 2015: $16,178Net Income 2015: $29,5082015Revenue 2016: $90,374Expenses 2016: $29,166Net Income 2016: $61,2082016Revenue 2017: $526,963Expenses 2017: $174,556Net Income 2017: $352,4072017Revenue 2018: $578,853Expenses 2018: $480,993Net Income 2018: $97,8602018Revenue 2019: $584,352Expenses 2019: $663,285Net Income 2019: -$78,9332019Revenue 2020: $574,632Expenses 2020: $572,096Net Income 2020: $2,5362020Revenue 2021: $574,764Expenses 2021: $572,167Net Income 2021: $2,5972021Revenue 2022: $575,306Expenses 2022: $571,716Net Income 2022: $3,5902022Revenue 2023: $576,977Expenses 2023: $575,045Net Income 2023: $1,9322023Revenue 2024: $578,238Expenses 2024: $449,354Net Income 2024: $128,8842024Revenue 2025: $144,818Expenses 2025: $106,332Net Income 2025: $38,4862025

Highlighted filing

2014

Revenue$45,711
Expenses$18,555
Net Income$27,156
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 20, 2015
Return Version
2013v4.0
Gross Receipts
$45,711
Mission and Program Overview

Mission

The agency leases commercial buildings to a non-profit organization that provides health care services to residents of the communities in which the buildings are located.

Community based health care

Program Services

DescriptionGrantsExpenses
THE AGENCY LEASES A COMMERICIAL BUILDING TO A NON-PROFIT ORGANIZATION THAT PROVIDES HEALTH CARE SERVICES TO RESIDENTS OF THE NEPONSET NEIGHBORHOOD OF DORCHESTER, MA.$0$16,142
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DIANE SHENSTONEPresident-$0--
JAMES HUNTVice President-$0--
ROBERT TAUBEBoard Secretary-$0--
MARY LOU O'CONNORBoard Treasurer-$0--
DONNA GRASSABoard Member-$0--
DIANE HORGANBoard Member-$0--
Filing and Contact Details

Filer

EIN
22-2864921
Phone
6175332300

Signing Officer

Name
Daniel Driscoll
Title
CEO
Phone
6175332300
Signed
2015-04-20
Discuss with paid preparer
Yes

Preparer

Preparer
Matthew Hutt CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest. Amount: 1,311.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 7,242. Description: other expenses. Amount: 8,900. Total to form 990-ez, line 14: 16,142.”

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

“Description: misc.. Amount: 113.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: refundable advances. Beg. Of year amount: 3,700. End of year amount: 3,700. Description: accounts payable. Beg. Of year amount: 0. End of year amount: 10,058.”

Raw XML Appendix156 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/BusinessNameLine10WALTER KEELEY CFO
IRS990EZ/BooksInCareOfDetail/PhoneNum06175332300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine101135 MORTON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/City0MATTAPAN
IRS990EZ/BooksInCareOfDetail/USAddress/State0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode002126
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0173139
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0211880
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt027156
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02300
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0337128
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0374342
IRS990EZ/GrossReceiptsAmt045711
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt01311
IRS990EZ/LandAndBuildingsGrp/BOYAmt0163989
IRS990EZ/LandAndBuildingsGrp/EOYAmt0162462
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0333428
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0360584
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0333428
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0360584
IRS990EZ/OccupancyRentUtltsAndMaintAmt016142
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DIANE SHENSTONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES HUNT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBERT TAUBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARY LOU O'CONNOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DONNA GRASSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DIANE HORGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0113
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY BASED HEALTH CARE
IRS990EZ/ProgramServiceRevenueAmt044400
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE AGENCY LEASES A COMMERICIAL BUILDING TO A NON-PROFIT ORGANIZATION THAT PROVIDES HEALTH CARE SERVICES TO RESIDENTS OF THE NEPONSET NEIGHBORHOOD OF DORCHESTER, MA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt016142
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03700
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013758
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt018555
IRS990EZ/TotalProgramServiceExpensesAmt016142
IRS990EZ/TotalRevenueAmt045711
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0237100550
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc07
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10HARBOR HEALTH SERVICES INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 1,311.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 7,242. DESCRIPTION: OTHER EXPENSES. AMOUNT: 8,900. TOTAL TO FORM 990-EZ, LINE 14: 16,142.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: MISC.. AMOUNT: 113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: REFUNDABLE ADVANCES. BEG. OF YEAR AMOUNT: 3,700. END OF YEAR AMOUNT: 3,700. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 10,058.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
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 26 - OTHER LIABILITIES
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/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL DRISCOLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06175332300
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10NEPONSET COMMUNITY SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0NEPO
ReturnHeader/Filer/EIN0222864921
ReturnHeader/Filer/PhoneNum06175332300
ReturnHeader/Filer/USAddress/AddressLine101135 MORTON STREET
ReturnHeader/Filer/USAddress/City0MATTAPAN
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002126
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042571780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ALEXANDER ARONSON FINNING & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1021 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WESTBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode001581
ReturnHeader/PreparerPersonGrp/PhoneNum05083669100
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW HUTT CPA
ReturnHeader/ReturnTs02015-04-24T15:05:37-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$374,342
Liabilities
$13,758
Net assets
$360,584
Revenue
$45,711
Expenses
$18,555
Net income
$27,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.14$0.11$0.04
2024Detailed filing. Detailed filing data is available for this year.$13.0$12.0$0.99$0.58$0.45$0.13
2023Detailed filing. Detailed filing data is available for this year.$12.9$12.0$0.89$0.58$0.58$0.00
2022Detailed filing. Detailed filing data is available for this year.$12.8$12.0$0.89$0.58$0.57$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$11.9$0.88$0.57$0.57$0.00
2020Detailed filing. Detailed filing data is available for this year.$12.7$11.8$0.88$0.57$0.57$0.00
2019Detailed filing. Detailed filing data is available for this year.$12.6$11.7$0.88$0.58$0.66$0.08
2018Detailed filing. Detailed filing data is available for this year.$12.6$11.6$0.96$0.58$0.48$0.10
2017Detailed filing. Detailed filing data is available for this year.$13.0$12.2$0.80$0.53$0.17$0.35
2016Detailed filing. Detailed filing data is available for this year.$12.7$12.3$0.45$0.09$0.03$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.05$0.02$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$0.05$0.02$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.33$0.05$0.02$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.30$0.04$0.02$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.05$0.28$0.04$0.02$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.08$0.25$0.05$0.03$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits