Civic Intelligence

Achievement for Children with Challenges Empowered by School Scholarships(Access)

990EZ • Fiscal year 2015 • EIN 27-1495082

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 13, 2015

Organization ProfileN/A
215 Ferris AvenueEast Providence, RI 02916

(401) 432-9940

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

47th percentile

0.0%

Faster asset growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-16%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Flat

$33

Flat from 2014

Net Assets

Flat

$33

Flat from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin41st percentile

Revenue

Down

$133,000

Down $24,444 (-16%) from 2014

Expenses

Down

$133,000

Down $24,445 (-16%) from 2014

Net Income

Up

$0

Up $1 (+100%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$15K$10K$5.0K$0Assets 2011: $12,775Liabilities 2011: $0Net Assets 2011: $12,7752011Assets 2012: $30Liabilities 2012: $0Net Assets 2012: $302012Assets 2013: $34Liabilities 2013: $0Net Assets 2013: $342013Assets 2014: $33Liabilities 2014: $0Net Assets 2014: $332014Assets 2015: $33Liabilities 2015: $0Net Assets 2015: $332015Assets 2016: $41Liabilities 2016: $0Net Assets 2016: $412016Assets 2017: $45Liabilities 2017: $0Net Assets 2017: $452017Assets 2018: $45Liabilities 2018: $0Net Assets 2018: $452018Assets 2019: $45Liabilities 2019: $0Net Assets 2019: $452019Assets 2020: $45Liabilities 2020: $0Net Assets 2020: $452020Assets 2021: $70Liabilities 2021: $0Net Assets 2021: $702021Assets 2022: $90Liabilities 2022: $0Net Assets 2022: $902022Assets 2023: $90Liabilities 2023: $0Net Assets 2023: $902023Assets 2024: $90Liabilities 2024: $0Net Assets 2024: $902024

Highlighted filing

2015

Assets$33
Liabilities$0
Net Assets$33
Open 2015 Filing

Operations Trend

Revenue Growth28th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $35,000Expenses 2011: $22,225Net Income 2011: $12,7752011Revenue 2012: $144,000Expenses 2012: $156,745Net Income 2012: -$12,7452012Expenses 2013: $291,1112013Revenue 2014: $157,444Expenses 2014: $157,445Net Income 2014: -$12014Revenue 2015: $133,000Expenses 2015: $133,000Net Income 2015: $02015Revenue 2016: $238,526Expenses 2016: $238,518Net Income 2016: $82016Revenue 2017: $178,523Expenses 2017: $178,518Net Income 2017: $52017Revenue 2018: $75,000Expenses 2018: $75,000Net Income 2018: $02018Revenue 2019: $100,000Expenses 2019: $100,000Net Income 2019: $02019Revenue 2020: $203,000Expenses 2020: $203,000Net Income 2020: $02020Revenue 2021: $25Expenses 2021: $0Net Income 2021: $252021Revenue 2022: $118,538Expenses 2022: $118,518Net Income 2022: $202022Revenue 2023: $121,018Expenses 2023: $121,018Net Income 2023: $02023Revenue 2024: $100,000Expenses 2024: $100,000Net Income 2024: $02024

Highlighted filing

2015

Revenue$133,000
Expenses$133,000
Net Income$0
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$133,000
Mission and Program Overview

Mission

Access provides educational scholarships to low-income students, as defined by family incomes of no more than 250% of the federal poverty guidelines. Access was incorporated on december 16, 2009, to participate in the corporate scholarship donations as defined by chapter 44-62 of rhode island state law.

Program Services

DescriptionGrantsExpenses
PROVIDED SCHOLARSHIPS TO CHILDREN OF FAMILIES EARNING 250% OF THE POVERTY LEVEL OR LESS$0$129,675
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JENNIFER BORMANPresident-$0--
ANNA JOHNSONVice President-$0--
THOMAS CICATIELLOSecretary-$0--
DAVID KELLOGGTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Achievement for Children With Challenges
EIN
27-1495082
Phone
4014329940
Address
215 FERRIS AVENUE, EAST PROVIDENCE, RI 02916

Signing Officer

Name
Thomas Cicatiello
Title
Secretary
Phone
4014329940
Signed
2015-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Mullen Scorpio & Cerilli
Address
67 CEDAR STREET, PROVIDENCE, RI 02903
Preparer
Anthony W Scorpio
Phone
4017513860
Supplemental Narrative

Additional Explanations

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

“Activity classification: financial aid. Grantee name: the wolf school. Grantee address: 215 ferris avenue east providence, ri 02916. Property description: cash. Amount given: 64,838.”

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

“Activity classification: financial aid. Grantee name: school one. Grantee address: 220 university avenue providence, ri 02906. Property description: cash. Amount given: 64,837. Total included on form 990-ez, line 10: 129,675.”

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

“Description: miscellaneous. Amount: 3,325.”

Raw XML Appendix157 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
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LYNNE MANCHESTER
IRS990EZ/BooksInCareOfDetail/PhoneNum04014329940
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0215 FERRIS AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0EAST PROVIDENCE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0RI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002916
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt033
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0133000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt00
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt033
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0129675
IRS990EZ/GrossReceiptsAmt0133000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033
IRS990EZ/NetAssetsOrFundBalancesEOYAmt033
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt033
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt033
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JENNIFER BORMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANNA JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2THOMAS CICATIELLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID KELLOGG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt03325
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0ACCESS PROVIDES EDUCATIONAL SCHOLARSHIPS TO LOW-INCOME STUDENTS, AS DEFINED BY FAMILY INCOMES OF NO MORE THAN 250% OF THE FEDERAL POVERTY GUIDELINES. ACCESS WAS INCORPORATED ON DECEMBER 16, 2009, TO PARTICIPATE IN THE CORPORATE SCHOLARSHIP DONATIONS AS DEFINED BY CHAPTER 44-62 OF RHODE ISLAND STATE LAW.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED SCHOLARSHIPS TO CHILDREN OF FAMILIES EARNING 250% OF THE POVERTY LEVEL OR LESS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0129675
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0133000
IRS990EZ/TotalProgramServiceExpensesAmt0129675
IRS990EZ/TotalRevenueAmt0133000
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0133000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0157444
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0291110
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0144000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0760554
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0760554
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0133000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0157444
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0291110
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0144000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt035000
IRS990ScheduleA/Total509Grp/TotalAmt0760554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0133000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0157444
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0291110
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0144000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt035000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0760554
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: FINANCIAL AID. GRANTEE NAME: THE WOLF SCHOOL. GRANTEE ADDRESS: 215 FERRIS AVENUE EAST PROVIDENCE, RI 02916. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 64,838.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: FINANCIAL AID. GRANTEE NAME: SCHOOL ONE. GRANTEE ADDRESS: 220 UNIVERSITY AVENUE PROVIDENCE, RI 02906. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 64,837. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 129,675.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,325.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS CICATIELLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04014329940
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACHIEVEMENT FOR CHILDREN WITH CHALLENGES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EMPOWERED BY SCHOOL SCHOLARSHIPS(ACCESS)
ReturnHeader/Filer/BusinessNameControlTxt0ACHI
ReturnHeader/Filer/EIN0271495082
ReturnHeader/Filer/PhoneNum04014329940
ReturnHeader/Filer/USAddress/AddressLine1Txt0215 FERRIS AVENUE
ReturnHeader/Filer/USAddress/CityNm0EAST PROVIDENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0RI
ReturnHeader/Filer/USAddress/ZIPCd002916
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050392605
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MULLEN SCORPIO & CERILLI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt067 CEDAR STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002903
ReturnHeader/PreparerPersonGrp/PhoneNum04017513860
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY W SCORPIO
ReturnHeader/ReturnTs02015-11-16T09:16:09-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33
Liabilities
$0
Net assets
$33
Revenue
$133,000
Expenses
$133,000
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.00$1.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.21$1.21$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.19$1.19$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.03$2.03$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.00$1.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.75$0.75$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.79$1.79$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.39$2.39$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.33$1.33$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.57$1.57$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$2.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.44$1.57$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.35$0.22$0.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits