Civic Intelligence

Calvary Baptist World Missions

EIN 27-1701171 • 501(c)3 • Cleveland, TN

Profile

Religious-spread gospel of jesus christ

297 Parkwood Rd NECleveland, TN 37312

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.14x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

0.98x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

34th percentile

-6.5%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

45th percentile

-5.3%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

41%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$71,135

Down $16,736 (-19%) from 2021

Liabilities

Up

$76,741

Up $75,691 (+7209%) from 2021

Net Assets

Down

-$5,606

Down $92,427 (-106%) from 2021

Revenue

Up

$55,432

Up $16,098 (+41%) from 2021

Expenses

Down

$61,038

Down $3,341 (-5.2%) from 2021

Net Income

Up

-$5,606

Up $19,439 (+78%) from 2021

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2021: $87,871Liabilities 2021: $1,050Net Assets 2021: $86,8212021Assets 2024: $71,135Liabilities 2024: $76,741Net Assets 2024: -$5,6062024

Highlighted filing

2024

Assets$71,135
Liabilities$76,741
Net Assets-$5,606

Operations Trend

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

$100K$50K$0-$50KRevenue 2021: $39,334Expenses 2021: $64,379Net Income 2021: -$25,0452021Revenue 2024: $55,432Expenses 2024: $61,038Net Income 2024: -$5,6062024

Highlighted filing

2024

Revenue$55,432
Expenses$61,038
Net Income-$5,606

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 14, 2025
Return Version
2024v5.1
Gross Receipts
$55,722
Mission and Program Overview

Mission

Religious-spread gospel of jesus christ

Program Services

DescriptionGrantsExpenses
ASSISTING MISSIONARIES OF THE GOSPEL AND CHURCHES IN PROVIDINGMEETING EXPENSES AND FACILITIESDISTRIBUTION OF FOOD, CLOTHES, MEDICAL TREATMENT, SCHOOL SUPPLIES ETC$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN MORRISONPresidentPT$0--
GARY SILVERSVice PresPT$0--
DANNY POOLESec/TreasPT$0--
RAYMOND JOHNSONDirector-$0--
BOBBY CALAHANDirector-$0--
IVAN WAGNONDirector-$0--
RICKY TIMMSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Calvary Baptist World Missions
EIN
27-1701171
Phone
4234726815
Address
297 PARKWOOD RD NE, CLEVELAND, TN 37312

Signing Officer

Name
Danny Poole
Title
Sec/treas
Phone
4234726815
Signed
2025-04-14
Discuss with paid preparer
Yes

Preparer

Firm
SolomonWood Enterprises LLC
Address
3800 St Elmo Ave Ste 305, Chattanooga, TN 37409
Preparer
Susan Finnimore
Phone
4234798651
Supplemental Narrative

Additional Explanations

Other

Part 1 line 8 child sponsorship

Form 990EZ, Part I, Line 8

CHILD SPONSORSHIP 1197.

Form 990EZ, Part I, Line 16

MINISTRY SUPPLIES 678.

Form 990EZ, Part I, Line 16

TRAVEL 25255.

Form 990EZ, Part I, Line 16

Equipment rental and maintenance 200.

Form 990EZ, Part I, Line 16

BANK CHARGES 88.

Form 990EZ, Part I, Line 16

CREDIT CARD FEES 43.

Form 990EZ, Part I, Line 16

GIFTS 450.

Form 990EZ, Part I, Line 16

MEDICAL SUPPLIES 1852.

Form 990EZ, Part I, Line 16

Mission team general expenses 19629.

Form 990EZ, Part I, Line 16

BENEVOLENCE 954.

Form 990EZ, Part I, Line 16

CAMP EXPENSE 1801.

Form 990EZ, Part I, Line 16

VEHICLE EXPENSES 330.

Form 990EZ, Part I, Line 16

Buildintg materials 3530.

Form 990EZ, Part I, Line 16

Depreciation 1331.

Form 990EZ, Part I, Line 16

HOTEL EXPENSES 98.

Form 990EZ, Part I, Line 16

OFFICE EXPENSE 91.

Form 990EZ, Part I, Line 16

Postage and mailing supplies 282.

Form 990EZ, Part I, Line 16

Ministry support--not employees 2050.

Form 990EZ, Part I, Line 16

Refund on trip payment 400.

Form 990EZ, Part I, Line 16

LICENSES 41.

Form 990EZ, Part II, Line 26

EMPLOYEE WITHHOLDINGS

Raw XML Appendix197 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/PersonNm0DANNY POOLE
IRS990EZ/BooksInCareOfDetail/PhoneNum04234726815
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0286 PARKWOOD DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037312
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012229
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt054215
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0290
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5606
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01935
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt071135
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt020
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt055722
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt058906
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-5606
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-5606
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEVIN MORRISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GARY SILVERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DANNY POOLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RAYMOND JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BOBBY CALAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5IVAN WAGNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RICKY TIMMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt059103
IRS990EZ/OtherRevenueTotalAmt01197
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0RELIGIOUS-SPREAD GOSPEL OF JESUS CHRIST
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ASSISTING MISSIONARIES OF THE GOSPEL AND CHURCHES IN PROVIDINGMEETING EXPENSES AND FACILITIESDISTRIBUTION OF FOOD, CLOTHES, MEDICAL TREATMENT, SCHOOL SUPPLIES ETC
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt0310
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt076741
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt061038
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt055432
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
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/ExplanationTxt0PART 1 LINE 8 CHILD SPONSORSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHILD SPONSORSHIP 1197.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MINISTRY SUPPLIES 678.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAVEL 25255.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EQUIPMENT RENTAL AND MAINTENANCE 200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES 88.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CREDIT CARD FEES 43.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GIFTS 450.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEDICAL SUPPLIES 1852.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISSION TEAM GENERAL EXPENSES 19629.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BENEVOLENCE 954.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CAMP EXPENSE 1801.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12VEHICLE EXPENSES 330.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13BUILDINTG MATERIALS 3530.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Depreciation 1331.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15HOTEL EXPENSES 98.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16OFFICE EXPENSE 91.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17POSTAGE AND MAILING SUPPLIES 282.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18MINISTRY SUPPORT--NOT EMPLOYEES 2050.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19REFUND ON TRIP PAYMENT 400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20LICENSES 41.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21EMPLOYEE WITHHOLDINGS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANNY POOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04234726815
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALVARY BAPTIST WORLD MISSIONS
ReturnHeader/Filer/BusinessNameControlTxt0CALV
ReturnHeader/Filer/EIN0271701171
ReturnHeader/Filer/PhoneNum04234726815
ReturnHeader/Filer/USAddress/AddressLine1Txt0297 PARKWOOD RD NE
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037312
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843908966
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SolomonWood Enterprises LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03800 St Elmo Ave Ste 305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037409
ReturnHeader/PreparerPersonGrp/PhoneNum04234798651
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN FINNIMORE
ReturnHeader/ReturnTs02025-06-18T11:13:44-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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