Civic Intelligence

Alger County Animal Shelter

EIN 38-2587738 • 501(c)3 • Munising, MI

Profile

To provide animal care, shelter, and adoption services

510 East Munising AveMunising, MI 49862

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

93rd percentile

108%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

88%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$87,556

Up $45,453 (+108%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$87,556

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin89th percentile

Revenue

Up

$95,803

Up $44,794 (+88%) from 2023

Expenses

Down

$50,356

Down $5,922 (-11%) from 2023

Net Income

Up

$45,447

Up $50,716 (+963%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$100K$50K$0Assets 2013: $44,823Liabilities 2013: $2,310Net Assets 2013: $42,5132013Assets 2014: $52,640Liabilities 2014: $4,397Net Assets 2014: $48,2432014Assets 2015: $47,316Liabilities 2015: $5,593Net Assets 2015: $41,7232015Assets 2016: $41,310Liabilities 2016: $7,6702016Assets 2017: $47,559Liabilities 2017: $10,556Net Assets 2017: $37,0032017Assets 2018: $48,440Liabilities 2018: $3,537Net Assets 2018: $44,9032018Assets 2019: $45,086Liabilities 2019: $1,111Net Assets 2019: $43,9752019Assets 2020: $38,757Liabilities 2020: $2,7612020Assets 2021: $48,784Liabilities 2021: $0Net Assets 2021: $48,7842021Assets 2022: $47,368Liabilities 2022: $0Net Assets 2022: $47,3682022Assets 2023: $42,103Liabilities 2023: $02023Assets 2024: $87,556Net Assets 2024: $87,5562024

Highlighted filing

2024

Assets$87,556
Liabilities-
Net Assets$87,556
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$100K$50K$0-$50KRevenue 2013: $60,192Expenses 2013: $50,627Net Income 2013: $9,5652013Revenue 2014: $62,413Expenses 2014: $56,783Net Income 2014: $5,6302014Revenue 2015: $49,313Expenses 2015: $55,833Net Income 2015: -$6,5202015Revenue 2016: $42,634Expenses 2016: $50,717Net Income 2016: -$8,0832016Revenue 2017: $74,647Expenses 2017: $71,284Net Income 2017: $3,3632017Revenue 2018: $59,777Expenses 2018: $72,263Net Income 2018: -$12,4862018Revenue 2019: $57,779Expenses 2019: $58,707Net Income 2019: -$9282019Revenue 2020: $41,387Expenses 2020: $49,396Net Income 2020: -$8,0092020Revenue 2021: $64,945Expenses 2021: $52,225Net Income 2021: $12,7202021Revenue 2022: $52,475Expenses 2022: $53,919Net Income 2022: -$1,4442022Revenue 2023: $51,009Expenses 2023: $56,278Net Income 2023: -$5,2692023Revenue 2024: $95,803Expenses 2024: $50,356Net Income 2024: $45,4472024

Highlighted filing

2024

Revenue$95,803
Expenses$50,356
Net Income$45,447
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$87,556
Liabilities
-
Net assets
$87,556
Revenue
$95,803
Expenses
$50,356
Net income
$45,447
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$87.6$87.6$95.8$50.4$45.4
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.1$0.00$51.0$56.3$5.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.4$0.00$47.4$52.5$53.9$1.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.8$0.00$48.8$64.9$52.2$12.7
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.8$2.76$41.4$49.4$8.01
2019Detailed filing. Detailed filing data is available for this year.$45.1$1.11$44.0$57.8$58.7$0.93
2018Detailed filing. Detailed filing data is available for this year.$48.4$3.54$44.9$59.8$72.3$12.5
2017Detailed filing. Detailed filing data is available for this year.$47.6$10.6$37.0$74.6$71.3$3.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.3$7.67$42.6$50.7$8.08
2015Detailed filing. Detailed filing data is available for this year.$47.3$5.59$41.7$49.3$55.8$6.52
2014Detailed filing. Detailed filing data is available for this year.$52.6$4.40$48.2$62.4$56.8$5.63
2013Detailed filing. Detailed filing data is available for this year.$44.8$2.31$42.5$60.2$50.6$9.57
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 30, 2020
Return Version
2019v5.0
Gross Receipts
$57,779
Mission and Program Overview

Mission

The alger county animal shelter takes animals in that are abandoned by their owners, cares for them, provides medical treatment and finds new homes for them through adoption services.

Program Services

DescriptionGrantsExpenses
THE ALGER COUNTY ANIMAL SHELTER TAKES ANIMALS IN THAT ARE ABANDONED BY THEIR OWNERS, CARES FOR THEM, PROVIDES MEDICAL TREATMENT AND FINDS HOMES FOR THEM THROUGH ADOPTION SERVICES.-$58,707
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KRISTINE KOLBUSPresidentPT$0--
GREG BEATTYVice PresidePT$0--
LISA HOWARDTreasurerPT$0--
EMMA BIBERSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Alger County Animal Shelter
EIN
38-2587738
Phone
9063874131
Address
510 EAST MUNISING AVE, MUNISING, MI 49862

Signing Officer

Name
Lisa Howard
Title
Treasurer
Phone
9063874131
Signed
2020-06-30
Discuss with paid preparer
Yes

Preparer

Firm
Anderson Tuckey Bernhardt & Doran Pc
Address
715 E FRANK STREET, CARO, MI 48723
Preparer
Thomas B Doran CPA
Phone
9896733137
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 328 office 611 travel 103 insurance 1,345 contract labor 369 operating supplies 1,239 repairs and maintenance 3,834 vet expense 17,919 professional fees 11,250 utilities 30 telephone 1,057 bank fees 19 credit card fees 18 miscellaneous expense 1,262 dues and subscriptions 170 license and permits 162 total 39,716”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 3,537 1,111”

Form 990-ez, Part III

“The alger county animal shelter takes animals in that are abandoned by their owners, cares for them, provides medical treatment and finds new homes for them through adoption services.”

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/PersonNm0LISA HOWARD
IRS990EZ/BooksInCareOfDetail/PhoneNum09063874131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0510 E MUNISING AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MUNISING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049862
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt048440
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045086
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt050001
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-928
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt048440
IRS990EZ/Form990TotalAssetsGrp/EOYAmt045086
IRS990EZ/FundraisingGrossIncomeAmt06087
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0530
IRS990EZ/GrossReceiptsAmt057779
IRS990EZ/GrossSalesOfInventoryAmt0530
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0731
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0430
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt044903
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043975
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt044903
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043975
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KRISTINE KOLBUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GREG BEATTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LISA HOWARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3EMMA BIBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt039716
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ALGER COUNTY ANIMAL SHELTER TAKES ANIMALS IN THAT ARE ABANDONED BY THEIR OWNERS, CARES FOR THEM, PROVIDES MEDICAL TREATMENT AND FINDS NEW HOMES FOR THEM THROUGH ADOPTION SERVICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ALGER COUNTY ANIMAL SHELTER TAKES ANIMALS IN THAT ARE ABANDONED BY THEIR OWNERS, CARES FOR THEM, PROVIDES MEDICAL TREATMENT AND FINDS HOMES FOR THEM THROUGH ADOPTION SERVICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt058707
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt018991
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt06087
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03537
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01111
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt058707
IRS990EZ/TotalProgramServiceExpensesAmt058707
IRS990EZ/TotalRevenueAmt057779
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt050001
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt074392
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt041265
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0239199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0731
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0158
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0228
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0260
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01549
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07047
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt017521
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt013583
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09535
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt060325
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0731
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0228
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0260
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01549
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99490
IRS990ScheduleA/PublicSupportPY509Pct00.99470
IRS990ScheduleA/PublicSupportTotal509Amt0299524
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt057048
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt059619
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt087031
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt045026
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt050800
IRS990ScheduleA/Total509Grp/TotalAmt0299524
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt057779
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt059777
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt087203
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt045254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt051060
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0301073
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 328 OFFICE 611 TRAVEL 103 INSURANCE 1,345 CONTRACT LABOR 369 OPERATING SUPPLIES 1,239 REPAIRS AND MAINTENANCE 3,834 VET EXPENSE 17,919 PROFESSIONAL FEES 11,250 UTILITIES 30 TELEPHONE 1,057 BANK FEES 19 CREDIT CARD FEES 18 MISCELLANEOUS EXPENSE 1,262 DUES AND SUBSCRIPTIONS 170 LICENSE AND PERMITS 162 TOTAL 39,716
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,537 1,111
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ALGER COUNTY ANIMAL SHELTER TAKES ANIMALS IN THAT ARE ABANDONED BY THEIR OWNERS, CARES FOR THEM, PROVIDES MEDICAL TREATMENT AND FINDS NEW HOMES FOR THEM THROUGH ADOPTION SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA HOWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09063874131
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALGER COUNTY ANIMAL SHELTER
ReturnHeader/Filer/BusinessNameControlTxt0ALGE
ReturnHeader/Filer/EIN0382587738
ReturnHeader/Filer/PhoneNum09063874131
ReturnHeader/Filer/USAddress/AddressLine1Txt0510 EAST MUNISING AVE
ReturnHeader/Filer/USAddress/CityNm0MUNISING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049862
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04206662FA05B9FBD858AABFBA5EF6244A4A5A889
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04206662FA05B9FBD858AABFBA5EF6244A4A5A889
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.30.157.226
ReturnHeader/FilingSecurityInformation/IPDt02020-09-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm007:37:41
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382475073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON TUCKEY BERNHARDT & DORAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0715 E FRANK STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048723
ReturnHeader/PreparerPersonGrp/PhoneNum09896733137
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS B DORAN CPA
ReturnHeader/ReturnTs02020-09-10T07:37:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

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