Civic Intelligence

Communications Workers of America

990EZ • Fiscal year 2014 • EIN 23-7003067

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 11, 2015

Organization ProfileWWW.CWALOCAL3680.COM
5511 W Patterson St28348

(910) 425-1222

Siviq Scores

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

Liabilities / Assets

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

10th percentile

-20%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$27,176

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

29th percentile

-5.1%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2014

Revenue Growth

69th percentile

6.4%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$152,883

Down $16,893 (-10.0%) from 2012

Net Assets

Down

$150,690

Down $16,533 (-9.9%) from 2012

Liabilities

Down

$2,193

Down $360 (-14%) from 2012

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin10th percentile

Revenue

Up

$167,162

Up $19,529 (+13%) from 2012

Expenses

Up

$200,328

Up $50,642 (+34%) from 2012

Net Income

Down

-$33,166

Down $31,113 (-1515%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$300K$200K$100K$0Assets 2010: $163,868Liabilities 2010: $338Net Assets 2010: $163,5302010Assets 2012: $169,776Liabilities 2012: $2,553Net Assets 2012: $167,2232012Assets 2014: $152,883Liabilities 2014: $2,193Net Assets 2014: $150,6902014Assets 2015: $145,822Liabilities 2015: $1,581Net Assets 2015: $144,2412015Assets 2016: $145,839Liabilities 2016: $1,868Net Assets 2016: $143,9712016Assets 2017: $117,636Liabilities 2017: $1,542Net Assets 2017: $116,0942017Assets 2021: $239,246Liabilities 2021: $1,930Net Assets 2021: $237,3162021Assets 2022: $248,221Liabilities 2022: $1,952Net Assets 2022: $246,2692022Assets 2025: $255,714Liabilities 2025: $1,432Net Assets 2025: $254,2822025

Highlighted filing

2014

Assets$152,883
Liabilities$2,193
Net Assets$150,690
Open 2014 Filing

Operations Trend

Revenue Growth69th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $142,872Expenses 2010: $104,069Net Income 2010: $38,8032010Revenue 2012: $147,633Expenses 2012: $149,686Net Income 2012: -$2,0532012Revenue 2014: $167,162Expenses 2014: $200,328Net Income 2014: -$33,1662014Revenue 2015: $177,921Expenses 2015: $184,370Net Income 2015: -$6,4492015Revenue 2016: $184,611Expenses 2016: $184,881Net Income 2016: -$2702016Revenue 2017: $179,004Expenses 2017: $206,881Net Income 2017: -$27,8772017Revenue 2021: $127,009Expenses 2021: $128,084Net Income 2021: -$1,0752021Revenue 2022: $142,489Expenses 2022: $133,403Net Income 2022: $9,0862022Revenue 2025: $111,339Expenses 2025: $113,124Net Income 2025: -$1,7852025

Highlighted filing

2014

Revenue$167,162
Expenses$200,328
Net Income-$33,166
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$167,162
Mission and Program Overview

Mission

OPERATE A TRADE UNION

Program Services

DescriptionGrantsExpenses
OPERATION OF A TRADE UNION$0$0
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES C BLAKEPresidentPT$27,176-$27,176
MAHALIA R CORLEYExecutive VPPT$20,487-$20,487
BETTY H BAREFOOTSecretary-TreasurerPT$13,499-$13,499
Filing and Contact Details

Filer

EIN
23-7003067
Phone
9104251222

Signing Officer

Name
James C Blake
Title
President
Phone
9104843431
Signed
2015-02-11
Discuss with paid preparer
Yes

Preparer

Preparer
Janice Ratica
Phone
7043771678
Supplemental Narrative

Additional Explanations

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

“Description: investment income. Amount: 14. Total to form 990-ez, line 14: 7,880.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: liberty christian academy. Grantee address: 6554 rockfish road fayetteville, nc 28306. Date of gift: 12/09/13. Amount given: 75.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: american cancer society. Grantee address: 950 48th avenue n myrtle beach, sc 29577. Date of gift: 05/20/14. Amount given: 75.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: fayetteville state. Grantee address: 645 walker street fayetteville, nc 28311. Date of gift: 08/13/14. Amount given: 750.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: 2014 cwa pediatric aids. Grantee address: 501 third street, nw washington , dc 20001. Date of gift: 09/22/14. Amount given: 512.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: 2014 cwa union to union. Grantee address: 501 third street, nw washington , dc 20001. Date of gift: 09/22/14. Amount given: 51. Total included on form 990-ez, line 10: 1,463.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 2,417. Description: other expenses. Amount: 5,463.”

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

“Description: conferences and meetings. Amount: 23,484. Description: reimbursable expenses. Amount: 11,651. Description: office expenses. Amount: 13,109. Description: miscellaneous. Amount: 12,208. Description: dues and subscriptions. Amount: 9,532. Description: payroll taxes. Amount: 10,537. Total to form 990-ez, line 16: 80,521.”

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

“Description: payroll liabilities. Beg. Of year amount: 2,288. End of year amount: 2,193.”

Form 990-ez, Part V, Line 34

“The organzation amended its bylaws to note that any executive officer (president, executive vice president, secretary/treasurer) of cwa local 3680 who retires during his/her term may remain in office for the duration of his/her term and may be eligible to run for re-election for subsequent term(s) as long as his/her dues are kept current and may be imbursed/reimbursed for time spent on union business, monday through friday up to eight hours per day. Union dues and imbursements/ reimbursements will be calculated from his/her retirement gross pay.”

Raw XML Appendix127 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/BenefitsPaidToOrForMembersAmt0200
IRS990EZ/BooksInCareOfDetail/PersonNm0BETTY BAREFOOT
IRS990EZ/BooksInCareOfDetail/PhoneNum09104251222
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine105511 W PATTERSON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/City0HOPE MILLS
IRS990EZ/BooksInCareOfDetail/USAddress/State0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode028348
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0174935
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0144091
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd01
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-33166
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01500
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0186144
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0152883
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01463
IRS990EZ/GrossReceiptsAmt0167162
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt014
IRS990EZ/LandAndBuildingsGrp/BOYAmt011209
IRS990EZ/LandAndBuildingsGrp/EOYAmt08792
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0131167
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0183856
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0150690
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0183856
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0150690
IRS990EZ/OccupancyRentUtltsAndMaintAmt07880
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt019.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt123.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt211.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt027176
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120487
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt213499
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES C BLAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MAHALIA R CORLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BETTY H BAREFOOT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXECUTIVE VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY-TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt080521
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE A TRADE UNION
IRS990EZ/ProgramServiceRevenueAmt035981
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATION OF A TRADE UNION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0108764
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02288
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02193
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0200328
IRS990EZ/TotalRevenueAmt0167162
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.CWALOCAL3680.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 14. TOTAL TO FORM 990-EZ, LINE 14: 7,880.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: . GRANTEE NAME: LIBERTY CHRISTIAN ACADEMY. GRANTEE ADDRESS: 6554 ROCKFISH ROAD FAYETTEVILLE, NC 28306. DATE OF GIFT: 12/09/13. AMOUNT GIVEN: 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: . GRANTEE NAME: AMERICAN CANCER SOCIETY. GRANTEE ADDRESS: 950 48TH AVENUE N MYRTLE BEACH, SC 29577. DATE OF GIFT: 05/20/14. AMOUNT GIVEN: 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVITY CLASSIFICATION: . GRANTEE NAME: FAYETTEVILLE STATE. GRANTEE ADDRESS: 645 WALKER STREET FAYETTEVILLE, NC 28311. DATE OF GIFT: 08/13/14. AMOUNT GIVEN: 750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACTIVITY CLASSIFICATION: . GRANTEE NAME: 2014 CWA PEDIATRIC AIDS. GRANTEE ADDRESS: 501 THIRD STREET, NW WASHINGTON , DC 20001. DATE OF GIFT: 09/22/14. AMOUNT GIVEN: 512.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACTIVITY CLASSIFICATION: . GRANTEE NAME: 2014 CWA UNION TO UNION. GRANTEE ADDRESS: 501 THIRD STREET, NW WASHINGTON , DC 20001. DATE OF GIFT: 09/22/14. AMOUNT GIVEN: 51. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 1,463.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: DEPRECIATION. AMOUNT: 2,417. DESCRIPTION: OTHER EXPENSES. AMOUNT: 5,463.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION: CONFERENCES AND MEETINGS. AMOUNT: 23,484. DESCRIPTION: REIMBURSABLE EXPENSES. AMOUNT: 11,651. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 13,109. DESCRIPTION: MISCELLANEOUS. AMOUNT: 12,208. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 9,532. DESCRIPTION: PAYROLL TAXES. AMOUNT: 10,537. TOTAL TO FORM 990-EZ, LINE 16: 80,521.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 2,288. END OF YEAR AMOUNT: 2,193.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ORGANZATION AMENDED ITS BYLAWS TO NOTE THAT ANY EXECUTIVE OFFICER (PRESIDENT, EXECUTIVE VICE PRESIDENT, SECRETARY/TREASURER) OF CWA LOCAL 3680 WHO RETIRES DURING HIS/HER TERM MAY REMAIN IN OFFICE FOR THE DURATION OF HIS/HER TERM AND MAY BE ELIGIBLE TO RUN FOR RE-ELECTION FOR SUBSEQUENT TERM(S) AS LONG AS HIS/HER DUES ARE KEPT CURRENT AND MAY BE IMBURSED/REIMBURSED FOR TIME SPENT ON UNION BUSINESS, MONDAY THROUGH FRIDAY UP TO EIGHT HOURS PER DAY. UNION DUES AND IMBURSEMENTS/ REIMBURSEMENTS WILL BE CALCULATED FROM HIS/HER RETIREMENT GROSS PAY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990-EZ, PART V, LINE 34
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/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES C BLAKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09104843431
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10COMMUNICATIONS WORKERS OF AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0237003067
ReturnHeader/Filer/PhoneNum09104251222
ReturnHeader/Filer/USAddress/AddressLine105511 W PATTERSON ST
ReturnHeader/Filer/USAddress/City0HOPE MILLS
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode028348
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0560574444
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CHERRY BEKAERT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101111 METROPOLITAN AVE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CHARLOTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode028204
ReturnHeader/PreparerPersonGrp/PhoneNum07043771678
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANICE RATICA
ReturnHeader/ReturnTs02015-02-12T16:31:32-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
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
$152,883
Liabilities
$2,193
Net assets
$150,690
Revenue
$167,162
Expenses
$200,328
Net income
-$33,166
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.56$0.01$2.54$1.11$1.13$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.02$2.46$1.42$1.33$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.02$2.37$1.27$1.28$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.02$1.16$1.79$2.07$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.02$1.44$1.85$1.85$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.02$1.44$1.78$1.84$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.53$0.02$1.51$1.67$2.00$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.03$1.67$1.48$1.50$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.00$1.64$1.43$1.04$0.39
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • <$500k nonprofits