Civic Intelligence

Van Wert County Twig Association

990EZ • Fiscal year 2019 • EIN 34-6571154

Jan 01, 2019 to Dec 31, 2019 • Filed on May 07, 2020

Organization ProfileN/A
118 East Main StreetVan Wert, OH 45891

(419) 238-1095

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

58th percentile

7.2%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

52nd percentile

3.4%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

8.9%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$99,875

Up $3,279 (+3.4%) from 2018

Net Assets

Up

$99,431

Up $3,292 (+3.4%) from 2018

Liabilities

Down

$444

Down $13 (-2.8%) from 2018

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin58th percentile

Revenue

Up

$45,460

Up $3,700 (+8.9%) from 2018

Expenses

Up

$42,168

Up $1,935 (+4.8%) from 2018

Net Income

Up

$3,292

Up $1,765 (+116%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$150K$100K$50K$0Assets 2010: $130,259Net Assets 2010: $130,2592010Assets 2011: $122,058Net Assets 2011: $122,0582011Assets 2012: $111,902Net Assets 2012: $111,9022012Assets 2013: $104,125Net Assets 2013: $104,1252013Assets 2014: $95,689Net Assets 2014: $95,6892014Assets 2015: $92,846Net Assets 2015: $92,8462015Assets 2016: $96,180Net Assets 2016: $96,1802016Assets 2017: $94,612Net Assets 2017: $94,6122017Assets 2018: $96,596Liabilities 2018: $457Net Assets 2018: $96,1392018Assets 2019: $99,875Liabilities 2019: $444Net Assets 2019: $99,4312019

Highlighted filing

2019

Assets$99,875
Liabilities$444
Net Assets$99,431
Open 2019 Filing

Operations Trend

Revenue Growth61st percentile

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

$100K$50K$0-$50KRevenue 2010: $60,097Expenses 2010: $47,150Net Income 2010: $12,9472010Revenue 2011: $57,724Expenses 2011: $65,925Net Income 2011: -$8,2012011Revenue 2012: $63,429Expenses 2012: $73,585Net Income 2012: -$10,1562012Revenue 2013: $63,749Expenses 2013: $71,526Net Income 2013: -$7,7772013Revenue 2014: $52,472Expenses 2014: $60,908Net Income 2014: -$8,4362014Revenue 2015: $54,713Expenses 2015: $57,556Net Income 2015: -$2,8432015Revenue 2016: $59,511Expenses 2016: $56,177Net Income 2016: $3,3342016Revenue 2017: $58,015Expenses 2017: $59,583Net Income 2017: -$1,5682017Revenue 2018: $41,760Expenses 2018: $40,233Net Income 2018: $1,5272018Revenue 2019: $45,460Expenses 2019: $42,168Net Income 2019: $3,2922019

Highlighted filing

2019

Revenue$45,460
Expenses$42,168
Net Income$3,292
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 7, 2020
Return Version
2019v5.0
Gross Receipts
$55,285
Mission and Program Overview

Mission

To provide funds for hosptial expenses.

Program Services

DescriptionGrantsExpenses
ALL MONIES ARE FOR THE BENEFIT OF THE VAN WERT COUNTY HOSPITAL, VAN WERT, OHIO, TO ASSIST THEM IN EQUIPMENT ACQUISITIONS AND IN COVERING OPERATING EXPENSES.$15,520$31,715
DEPRECIATION EXPENSE ON ASSETS TO BENEFIT THE VAN WERT COUNTY HOSPITAL.-$10,453
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAE ENYARTBoard Member-$0--
JAN ADAMSBoard Member-$0--
LORETTA GROVEBoard Member-$0--
BEVERLEE PROFITBoard Member-$0--
KATHY KEYSORBoard Vice C-$0--
ELLA JACKSONComptroller-$0--
JEANNE ZEIGLERBoard Member-$0--
LISA DUNNBoard Member-$0--
EILEEN LUCIERBoard Member-$0--
LADONNA ALLENBAUGHBoard Chairm-$0--
JILL SMELSERSecretary-$0--
NANCY WOLVERTONBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Van Wert County Twig Association
EIN
34-6571154
Phone
4192381095
Address
118 EAST MAIN STREET, VAN WERT, OH 45891

Signing Officer

Name
Ella Jackson
Title
Comptroller
Phone
4192389538
Signed
2020-05-07
Discuss with paid preparer
Yes

Preparer

Firm
Shultz Huber & Associates Inc
Address
595 FOX RD, VAN WERT, OH 45891-2457
Preparer
Breanne M Sudduth
Phone
4192382000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 15,520”

Form 990-ez, Part I, Line 16

“Thrift shop revenues thrift shop supplies 398 insurance 789 non-investment depreciation 955 expenses taxes - state 50 project exp speakers 357 project exp gift case 6,436 project exp tree of light 167 project exp poinsettias 9,121 bank charges 64 total 18,337”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 13,255 14,504 equipment 2,820 2,820 less accumulated depreciation 2,820 2,820 rounding -3 -5 total 13,252 14,499”

Form 990-ez, Part II, Line 26

“Sales tax liability 457 444”

Form 990-ez, Part III, Line 31

“Depreciation expense on assets to benefit the van wert county hospital.”

Raw XML Appendix168 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/PersonNm0ELLA JACKSON
IRS990EZ/BooksInCareOfDetail/PhoneNum04192381095
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt012884 UNION PLEASANT ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VAN WERT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045891
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064159
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt058771
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt09825
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03292
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt096596
IRS990EZ/Form990TotalAssetsGrp/EOYAmt099875
IRS990EZ/GrantsAndSimilarAmountsPaidAmt015520
IRS990EZ/GrossProfitLossSlsOfInvntryAmt020659
IRS990EZ/GrossReceiptsAmt055285
IRS990EZ/GrossSalesOfInventoryAmt030484
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt084
IRS990EZ/LandAndBuildingsGrp/BOYAmt019185
IRS990EZ/LandAndBuildingsGrp/EOYAmt026605
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0657
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt096139
IRS990EZ/NetAssetsOrFundBalancesEOYAmt099431
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt096139
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt099431
IRS990EZ/OccupancyRentUtltsAndMaintAmt05061
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt111.00
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/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAE ENYART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAN ADAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LORETTA GROVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BEVERLEE PROFIT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KATHY KEYSOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ELLA JACKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEANNE ZEIGLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7LISA DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8EILEEN LUCIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9LADONNA ALLENBAUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10JILL SMELSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11NANCY WOLVERTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD VICE C
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5COMPTROLLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD CHAIRM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt013252
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014499
IRS990EZ/OtherExpensesTotalAmt018337
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE FUNDS FOR HOSPTIAL EXPENSES.
IRS990EZ/PrintingPublicationsPostageAmt050
IRS990EZ/ProgramServiceRevenueAmt024060
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ALL MONIES ARE FOR THE BENEFIT OF THE VAN WERT COUNTY HOSPITAL, VAN WERT, OHIO, TO ASSIST THEM IN EQUIPMENT ACQUISITIONS AND IN COVERING OPERATING EXPENSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DEPRECIATION EXPENSE ON ASSETS TO BENEFIT THE VAN WERT COUNTY HOSPITAL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt015520
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt031715
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt110453
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03200
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0457
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0444
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042168
IRS990EZ/TotalProgramServiceExpensesAmt042168
IRS990EZ/TotalRevenueAmt045460
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/HospitalInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 15,520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THRIFT SHOP REVENUES THRIFT SHOP SUPPLIES 398 INSURANCE 789 NON-INVESTMENT DEPRECIATION 955 EXPENSES TAXES - STATE 50 PROJECT EXP SPEAKERS 357 PROJECT EXP GIFT CASE 6,436 PROJECT EXP TREE OF LIGHT 167 PROJECT EXP POINSETTIAS 9,121 BANK CHARGES 64 TOTAL 18,337
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVENTORIES FOR SALE OR USE 13,255 14,504 EQUIPMENT 2,820 2,820 LESS ACCUMULATED DEPRECIATION 2,820 2,820 ROUNDING -3 -5 TOTAL 13,252 14,499
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALES TAX LIABILITY 457 444
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION EXPENSE ON ASSETS TO BENEFIT THE VAN WERT COUNTY HOSPITAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELLA JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMPTROLLER
ReturnHeader/BusinessOfficerGrp/PhoneNum04192389538
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VAN WERT COUNTY TWIG ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VANW
ReturnHeader/Filer/EIN0346571154
ReturnHeader/Filer/PhoneNum04192381095
ReturnHeader/Filer/USAddress/AddressLine1Txt0118 EAST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0VAN WERT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045891
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05C376D90ACE1B0A8B853C609596771058856E89A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09D57A03A8EA2F47144055D6E97472A6393CD2D63
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.173.160.226
ReturnHeader/FilingSecurityInformation/IPDt02020-06-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:35:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341769212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHULTZ HUBER & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0595 FOX RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VAN WERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0458912457
ReturnHeader/PreparerPersonGrp/PhoneNum04192382000
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BREANNE M SUDDUTH
ReturnHeader/ReturnTs02020-06-05T12:35:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,875
Liabilities
$444
Net assets
$99,431
Revenue
$45,460
Expenses
$42,168
Net income
$3,292
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.00$0.99$0.45$0.42$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.96$0.42$0.40$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.95$0.58$0.60$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.96$0.60$0.56$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.93$0.55$0.58$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.96$0.52$0.61$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.04$1.04$0.64$0.72$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.12$0.63$0.74$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$1.22$0.58$0.66$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$1.30$0.60$0.47$0.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • <$500k nonprofits