Civic Intelligence

Ebbetts Pass Moose Lodge 1123

990EZ • Fiscal year 2018 • EIN 23-7280248

May 01, 2017 to Apr 30, 2018 • Filed on Jul 26, 2018

Organization Profilewww.ebbettspass1123.org
P O Box 121Arnold, CA 95223

(209) 795-3112

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

31st percentile

-5.7%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$2,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

43rd percentile

-1.2%

Faster asset growth than 43% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-23%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$328,326

Down $3,857 (-1.2%) from 2017

Net Assets

Down

$326,425

Down $5,552 (-1.7%) from 2017

Liabilities

Up

$1,901

Up $1,695 (+823%) from 2017

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin31st percentile

Revenue

Down

$91,923

Down $28,117 (-23%) from 2017

Expenses

Down

$97,185

Down $27,060 (-22%) from 2017

Net Income

Down

-$5,262

Down $1,057 (-25%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

$400K$300K$200K$100K$0Assets 2017: $332,183Liabilities 2017: $206Net Assets 2017: $331,9772017Assets 2018: $328,326Liabilities 2018: $1,901Net Assets 2018: $326,4252018Assets 2019: $334,890Liabilities 2019: $0Net Assets 2019: $334,8902019Assets 2020: $342,658Liabilities 2020: $1,878Net Assets 2020: $340,7802020Assets 2021: $313,765Liabilities 2021: $0Net Assets 2021: $313,7652021Assets 2022: $344,773Liabilities 2022: $0Net Assets 2022: $344,7732022Assets 2024: $389,368Liabilities 2024: $6,483Net Assets 2024: $382,8852024

Highlighted filing

2018

Assets$328,326
Liabilities$1,901
Net Assets$326,425
Open 2018 Filing

Operations Trend

Revenue Growth14th percentile

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

$300K$200K$100K$0-$100KRevenue 2017: $120,040Expenses 2017: $124,245Net Income 2017: -$4,2052017Revenue 2018: $91,923Expenses 2018: $97,185Net Income 2018: -$5,2622018Revenue 2019: $172,239Expenses 2019: $163,978Net Income 2019: $8,2612019Revenue 2020: $117,749Expenses 2020: $111,412Net Income 2020: $6,3372020Revenue 2021: $52,093Expenses 2021: $79,108Net Income 2021: -$27,0152021Revenue 2022: $126,985Expenses 2022: $95,977Net Income 2022: $31,0082022Revenue 2024: $234,288Expenses 2024: $194,705Net Income 2024: $39,5832024

Highlighted filing

2018

Revenue$91,923
Expenses$97,185
Net Income-$5,262
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Jul 26, 2018
Return Version
2017v2.2
Gross Receipts
$96,233
Mission and Program Overview

Mission

Achieve bonds of fraternity, benevolence and charity through year round social and recreational events. Estimated at 1,000 people.

This organization unites its members in the bonds of fraternity, benevolence and charity. This is accomplished by a year round schedule of social and recreational activities for the members and their families, estimated at 1000.

Program Services

DescriptionGrantsExpenses
Achieved bonds of fraternity, benevolence and charity through year round social and recreational events.--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William KislingburyAdministratorPT$2,000-$2,000
Teresa LearySocial/KitchenPT$1,600-$1,600
Bob BurnsJrpast GovernorPT$0--
Jack KuhnJr Governor-$0--
Thomas BradshawPrelate-$0--
William OsincupTreasurerPT$0--
Karl Malmin1 Year Trustee-$0--
Scott FreierGovernorPT$0--
Terry Kish3 Year Trustee-$0--
Dan Leary2 Year Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Ebbetts Pass Moose Lodge 1123
EIN
23-7280248
Phone
2097953112
Address
P O BOX 121, ARNOLD, CA 95223

Signing Officer

Name
William Kislingbury
Title
Administrator
Signed
2018-07-26
Discuss with paid preparer
Yes

Preparer

Firm
Ebbetts Pass Accounting
Address
4549 Highway 4/PO BOX 130, Avery, CA 95224
Preparer
Sandra L Vaughan
Phone
2097951921
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $14”

Other Expenses.1005

“Travel $2425”

Other Expenses.1012

“Insurance $3974”

Other Expenses.1

“Cost of Goods Sold $36971”

Other Expenses.2

“Maintenance/Repairs $14396”

Other Expenses.3

“Supplies $3189”

Other Expenses.4

“Bar/Kitchen Supplies $1621”

Other Expenses.5

“Entertainment $1616”

Other Expenses.6

“Laundry $1496”

Other Expenses.7

“Internet $1188”

Other Expenses.8

“Public Events Expense $713”

Other Expenses.9

“Lic/Permits $350”

Other Expenses.11

“Website $80”

Other Expenses.12

“Info Systems $70”

Other Expenses.13

“Training $40”

Other Expenses.14

“Bulletin $37”

Other Assets.1005

“Accounts Receivable - Beginning $1823 Accounts Receivable - Ending $0”

Other Assets.1010

“Inventories - Beginning $3644 Inventories - Ending $7198”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $3504 Prepaid Expenses and Deferred Charges - Ending $3070”

Total Liabilities.1

“Sales Tax - Beginning $14 Sales Tax - Ending $1089”

Total Liabilities.2

“Prepaid A/R - Beginning $192 Prepaid A/R - Ending $812”

Raw XML Appendix179 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/PersonNm0William Kislingbury
IRS990EZ/BooksInCareOfDetail/PhoneNum02097953112
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01965 Blagen Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Arnold
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095223
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0323212
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0318058
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04483
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5262
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01994
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0332183
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0328326
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt096233
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00002
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0827
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt014362
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0331977
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0326425
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0331977
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0326425
IRS990EZ/OccupancyRentUtltsAndMaintAmt016856
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt230.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt48.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt68.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt920.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt22000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt91600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Bob Burns
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jack Kuhn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2William Kislingbury
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Thomas Bradshaw
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4William Osincup
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Karl Malmin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Scott Freier
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Terry Kish
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Dan Leary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Teresa Leary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0JrPast Governor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Jr Governor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Administrator
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Prelate
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt51 Year Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Governor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt73 Year Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt82 Year Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Social/Kitchen
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08971
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010268
IRS990EZ/OtherChangesInNetAssetsAmt0-290
IRS990EZ/OtherExpensesTotalAmt068180
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0This organization unites its members in the bonds of fraternity, benevolence and charity. This is accomplished by a year round schedule of social and recreational activities for the members and their families, estimated at 1000.
IRS990EZ/PrintingPublicationsPostageAmt0213
IRS990EZ/ProgramServiceRevenueAmt076561
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Achieved bonds of fraternity, benevolence and charity through year round social and recreational events.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09942
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt04310
IRS990EZ/SpecialEventsNetIncomeLossAmt0-4310
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0206
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01901
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt097185
IRS990EZ/TotalRevenueAmt091923
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.ebbettspass1123.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $14
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $2425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $3974
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Cost of Goods Sold $36971
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Maintenance/Repairs $14396
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Supplies $3189
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bar/Kitchen Supplies $1621
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Entertainment $1616
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Laundry $1496
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Internet $1188
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Public Events Expense $713
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Lic/Permits $350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Website $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Info Systems $70
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Training $40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Bulletin $37
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Accounts Receivable - Beginning $1823 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Inventories - Beginning $3644 Inventories - Ending $7198
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Prepaid Expenses and Deferred Charges - Beginning $3504 Prepaid Expenses and Deferred Charges - Ending $3070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Sales Tax - Beginning $14 Sales Tax - Ending $1089
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Prepaid A/R - Beginning $192 Prepaid A/R - Ending $812
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Total Liabilities.2
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0William Kislingbury
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EBBETTS PASS MOOSE LODGE 1123
ReturnHeader/Filer/BusinessNameControlTxt0EBBE
ReturnHeader/Filer/EIN0237280248
ReturnHeader/Filer/PhoneNum02097953112
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 121
ReturnHeader/Filer/USAddress/CityNm0ARNOLD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095223
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202199427
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ebbetts Pass Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04549 Highway 4/PO BOX 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Avery
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095224
ReturnHeader/PreparerPersonGrp/PhoneNum02097951921
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sandra L Vaughan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-07-26T08:12:25-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-05-01
ReturnHeader/TaxPeriodEndDt02018-04-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$328,326
Liabilities
$1,901
Net assets
$326,425
Revenue
$91,923
Expenses
$97,185
Net income
-$5,262
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.06$3.83$2.34$1.95$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.00$3.45$1.27$0.96$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.00$3.14$0.52$0.79$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.02$3.41$1.18$1.11$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$1.72$1.64$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.28$0.02$3.26$0.92$0.97$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.32$0.00$3.32$1.20$1.24$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)8 • <$500k nonprofits