Civic Intelligence

Grandview Cemetery Association

990EZ • Fiscal year 2016 • EIN 34-0255815

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 09, 2017

758 North 15th St PO Box 207Sebring, OH 44672

(330) 938-2161

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2016

Net Margin

28th percentile

-17%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Asset Growth

57th percentile

1.8%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

-12%

Faster revenue growth than 38% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$426,829

Up $7,717 (+1.8%) from 2015

Net Assets

Up

$426,829

Up $7,717 (+1.8%) from 2015

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$60,434

Down $8,474 (-12%) from 2015

Expenses

Up

$70,728

Up $18,178 (+35%) from 2015

Net Income

Down

-$10,294

Down $26,652 (-163%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $418,018Net Assets 2010: $418,0182010Assets 2011: $447,887Liabilities 2011: $0Net Assets 2011: $447,8872011Assets 2012: $454,836Net Assets 2012: $454,8362012Assets 2013: $445,045Liabilities 2013: $0Net Assets 2013: $445,0452013Assets 2014: $434,598Net Assets 2014: $434,5982014Assets 2015: $419,112Net Assets 2015: $419,1122015Assets 2016: $426,829Net Assets 2016: $426,8292016Assets 2017: $452,025Net Assets 2017: $452,0252017Assets 2018: $425,785Net Assets 2018: $425,7852018Assets 2019: $449,893Net Assets 2019: $449,8932019Assets 2020: $445,493Net Assets 2020: $445,4932020Assets 2021: $497,436Net Assets 2021: $497,4362021Assets 2022: $465,754Net Assets 2022: $465,7542022Assets 2023: $488,732Net Assets 2023: $488,7322023Assets 2024: $499,356Net Assets 2024: $499,3562024

Highlighted filing

2016

Assets$426,829
Liabilities-
Net Assets$426,829

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $58,709Expenses 2010: $51,972Net Income 2010: $6,7372010Expenses 2011: $43,7562011Revenue 2012: $56,395Expenses 2012: $46,329Net Income 2012: $10,0662012Revenue 2013: $40,183Expenses 2013: $46,908Net Income 2013: -$6,7252013Revenue 2014: $66,699Expenses 2014: $48,979Net Income 2014: $17,7202014Revenue 2015: $68,908Expenses 2015: $52,550Net Income 2015: $16,3582015Revenue 2016: $60,434Expenses 2016: $70,728Net Income 2016: -$10,2942016Revenue 2017: $86,654Expenses 2017: $79,169Net Income 2017: $7,4852017Revenue 2018: $54,626Expenses 2018: $60,314Net Income 2018: -$5,6882018Revenue 2019: $57,443Expenses 2019: $64,286Net Income 2019: -$6,8432019Revenue 2020: $68,551Expenses 2020: $76,200Net Income 2020: -$7,6492020Revenue 2021: $68,081Expenses 2021: $59,050Net Income 2021: $9,0312021Revenue 2022: $80,617Expenses 2022: $64,780Net Income 2022: $15,8372022Revenue 2023: $53,642Expenses 2023: $66,502Net Income 2023: -$12,8602023Revenue 2024: $69,350Expenses 2024: $82,165Net Income 2024: -$12,8152024

Highlighted filing

2016

Revenue$60,434
Expenses$70,728
Net Income-$10,294
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 9, 2017
Return Version
2016v3.0
Gross Receipts
$60,444
Mission and Program Overview

Mission

BURIAL AND CREMATION

Program Services

DescriptionGrantsExpenses
CEMETERY COMPANY THAT IS OPERATED FOR THE PURPOSE OF DISPOSAL OF BODIES BY BURIAL OR CREMATION.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID MANIONTrustee-$0--
KENNETH CARDINALSecretary/Treas-$0--
HEIDI McCLUNGTrustee-$0--
JIM HARPTrustee-$0--
BRENT JOHNSTONTrustee-$0--
BILL WILLIAMSTrustee-$0--
LEE VANCAMPPresident-$0--
JOHN SCARPITTITrustee-$0--
MICHAEL PINKERTONTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Grandview Cemetery Association
EIN
34-0255815
Phone
3309382161
Address
758 NORTH 15TH ST PO BOX 207, SEBRING, OH 44672

Signing Officer

Name
Kenneth Cardinal
Title
Secretary/Treas
Signed
2017-06-09
Discuss with paid preparer
Yes

Preparer

Firm
Herrens Tax Service LLC
Address
12837 Cenfield St NE, Alliance, OH 44601-9414
Preparer
Carolyn J Gabric
Phone
3308755701
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Election to Not Claim Additional Depreciation:Pursuant to IRC Section 168(k)(2)(D)(iii), the Taxpayer hereby elects to not claim the additional depreciation deduction for the following classes of property in the tax year ended 12/31/14:15-year propertyElection to Depreciate MACRS Property under the Straight Line Method:Pursuant to IRC Section 168 (b)(3)(D), the Taxpayer hereby elects to depreciate the following property placed in service in the tax year ended 12/31/14 under the straight line method:15-year property

Other Revenue.1

RENTAL INCOME $600

Other Expenses.1002

Office Expenses $62

Other Expenses.1009

Depreciation $3788

Other Expenses.1012

Insurance $1088

Other Expenses.1

Contract Labor & Materials $36939

Other Expenses.2

Contract Salaries $14582

Other Expenses.3

Rent $4000

Other Expenses.4

Foundation Work $2382

Other Expenses.5

Utilities $2110

Other Expenses.6

Landscaping Expense $1795

Other Expenses.7

NSF Check Returned $1700

Other Expenses.8

Hunter Stat. Foreign Tax Paid $719

Other Expenses.9

Repairs to Grounds/SnowRemoval $550

Other Expenses.10

Supplies $369

Other Expenses.11

Annual Board Meeting $118

Other Expenses.12

Bank Charges $26

Other Expenses.13

License Renewal $25

Other Assets.1003

Machinery and Equipment - Beginning $283 Machinery and Equipment - Ending $170

Raw XML Appendix164 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/PersonNm0KENNETH CARDINAL
IRS990EZ/BooksInCareOfDetail/PhoneNum03309382161
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0758 N 15TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SEBRING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044672
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0402225
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0413730
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt010
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10294
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0475
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0419112
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0426829
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-9
IRS990EZ/GrossReceiptsAmt060444
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt011407
IRS990EZ/LandAndBuildingsGrp/BOYAmt016604
IRS990EZ/LandAndBuildingsGrp/EOYAmt012929
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0419112
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0426829
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0419112
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0426829
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID MANION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KENNETH CARDINAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEIDI McCLUNG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JIM HARP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRENT JOHNSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BILL WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LEE VANCAMP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOHN SCARPITTI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MICHAEL PINKERTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary/Treas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0283
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0170
IRS990EZ/OtherChangesInNetAssetsAmt018011
IRS990EZ/OtherExpensesTotalAmt070253
IRS990EZ/OtherRevenueTotalAmt0600
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BURIAL AND CREMATION
IRS990EZ/ProgramServiceRevenueAmt048436
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY COMPANY THAT IS OPERATED FOR THE PURPOSE OF DISPOSAL OF BODIES BY BURIAL OR CREMATION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt01
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt070728
IRS990EZ/TotalRevenueAmt060434
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Election to Not Claim Additional Depreciation:Pursuant to IRC Section 168(k)(2)(D)(iii), the Taxpayer hereby elects to not claim the additional depreciation deduction for the following classes of property in the tax year ended 12/31/14:15-year propertyElection to Depreciate MACRS Property under the Straight Line Method:Pursuant to IRC Section 168 (b)(3)(D), the Taxpayer hereby elects to depreciate the following property placed in service in the tax year ended 12/31/14 under the straight line method:15-year property
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RENTAL INCOME $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $62
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation $3788
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $1088
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Contract Labor & Materials $36939
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contract Salaries $14582
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Rent $4000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Foundation Work $2382
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Utilities $2110
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Landscaping Expense $1795
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11NSF Check Returned $1700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Hunter Stat. Foreign Tax Paid $719
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Repairs to Grounds/SnowRemoval $550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Supplies $369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Annual Board Meeting $118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Bank Charges $26
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17License Renewal $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Machinery and Equipment - Beginning $283 Machinery and Equipment - Ending $170
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1003
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH CARDINAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRANDVIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GRAN
ReturnHeader/Filer/EIN0340255815
ReturnHeader/Filer/PhoneNum03309382161
ReturnHeader/Filer/USAddress/AddressLine1Txt0758 NORTH 15TH ST PO BOX 207
ReturnHeader/Filer/USAddress/CityNm0SEBRING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Herrens Tax Service LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012837 Cenfield St NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Alliance
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0446019414
ReturnHeader/PreparerPersonGrp/PhoneNum03308755701
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Carolyn J Gabric
ReturnHeader/ReturnTs02017-06-09T01:24:20-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$4.99$0.69$0.82$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.89$4.89$0.54$0.67$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.66$4.66$0.81$0.65$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.97$4.97$0.68$0.59$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.45$4.45$0.69$0.76$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.50$4.50$0.57$0.64$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$4.26$0.55$0.60$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$4.52$0.87$0.79$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.27$4.27$0.60$0.71$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.19$4.19$0.69$0.53$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.35$4.35$0.67$0.49$0.18
2013Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$0.40$0.47$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$4.55$0.56$0.46$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.00$4.48$0.44
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$4.18$0.59$0.52$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)13 • <$500k nonprofits