Civic Intelligence

Dickinson Hospitals Foundation

990 • Fiscal year 2017 • EIN 38-6093161

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 11, 2018

1721 S Stephenson AveIron Mountain, MI 49801

(906) 776-5790

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

5th percentile

-88%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

9th percentile

-51%

Faster revenue growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$396,554

Down $61,609 (-13%) from 2016

Net Assets

Down

$390,631

Down $67,532 (-15%) from 2016

Liabilities

Up

$5,923

Up $5,923 from 2016

Revenue

Down

$81,409

Down $83,780 (-51%) from 2016

Expenses

Up

$153,339

Up $44,814 (+41%) from 2016

Net Income

Down

-$71,930

Down $128,594 (-227%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $597,883Liabilities 2010: $46,915Net Assets 2010: $550,9682010Assets 2011: $724,596Liabilities 2011: $58,898Net Assets 2011: $665,6982011Assets 2012: $424,517Liabilities 2012: $59,320Net Assets 2012: $365,1972012Assets 2013: $381,868Liabilities 2013: $921Net Assets 2013: $380,9472013Assets 2014: $384,935Liabilities 2014: $0Net Assets 2014: $384,9352014Assets 2015: $402,049Liabilities 2015: $50Net Assets 2015: $401,9992015Assets 2016: $458,163Liabilities 2016: $0Net Assets 2016: $458,1632016Assets 2017: $396,554Liabilities 2017: $5,923Net Assets 2017: $390,6312017Assets 2018: $457,503Liabilities 2018: $8,820Net Assets 2018: $448,6832018Assets 2019: $530,700Liabilities 2019: $0Net Assets 2019: $530,7002019Assets 2020: $481,095Liabilities 2020: $0Net Assets 2020: $481,0952020Assets 2021: $758,084Liabilities 2021: $2,653Net Assets 2021: $755,4312021Assets 2022: $737,653Liabilities 2022: $0Net Assets 2022: $737,6532022Assets 2023: $1,071,117Liabilities 2023: $0Net Assets 2023: $1,071,1172023Assets 2024: $1,189,080Liabilities 2024: $0Net Assets 2024: $1,189,0802024

Highlighted filing

2017

Assets$396,554
Liabilities$5,923
Net Assets$390,631

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $121,4292010Expenses 2011: $72,4002011Revenue 2012: $96,430Expenses 2012: $423,079Net Income 2012: -$326,6492012Revenue 2013: $1,425,197Expenses 2013: $1,409,647Net Income 2013: $15,5502013Revenue 2014: $95,867Expenses 2014: $91,979Net Income 2014: $3,8882014Revenue 2015: $111,323Expenses 2015: $94,259Net Income 2015: $17,0642015Revenue 2016: $165,189Expenses 2016: $108,525Net Income 2016: $56,6642016Revenue 2017: $81,409Expenses 2017: $153,339Net Income 2017: -$71,9302017Revenue 2018: $129,778Expenses 2018: $57,690Net Income 2018: $72,0882018Revenue 2019: $127,236Expenses 2019: $69,723Net Income 2019: $57,5132019Revenue 2020: $103,164Expenses 2020: $183,827Net Income 2020: -$80,6632020Revenue 2021: $299,599Expenses 2021: $46,553Net Income 2021: $253,0462021Revenue 2022: $366,311Expenses 2022: $288,195Net Income 2022: $78,1162022Revenue 2023: $323,109Expenses 2023: $49,039Net Income 2023: $274,0702023Revenue 2024: $416,772Expenses 2024: $328,430Net Income 2024: $88,3422024

Highlighted filing

2017

Revenue$81,409
Expenses$153,339
Net Income-$71,930
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 11, 2018
Return Version
2017v2.2
Gross Receipts
$112,000
Mission and Program Overview

Mission

To solicit, receive and expend funds to improve medical and hospital care facilities, services and programs at marshfield medical clinic-dickinson

To solicit, receive and expend funds to improve medical and hospital care facilities, programs and services at dickinson cty mem hospital

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$248,509-
Savings and Temporary Cash Investments$446,895$136,853▼ $310,042
Investments Other Securities$9,000$9,000→ $0
Accounts Receivable$2,268$2,192▼ $76
Total Assets$458,163$396,554▼ $61,609
Liabilities
Accounts Payable and Accrued Expenses-$5,923-
Total Liabilities$0$5,923▲ $5,923
Net Assets / Fund Balance
Unrestricted Net Assets$402,639$357,753▼ $44,886
Temporarily Rstr Net Assets$55,524$32,878▼ $22,646
Total Net Assets Fund Balance$458,163$390,631▼ $67,532
Total Liabilities and Net Assets / Fund Balance$458,163$396,554▼ $61,609

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017-$452---
2016$18,255$487---
2015$50,512$353--$18,255
2014$50,512---$50,512
2013$127,846-▲ $15,994$92,312$50,512
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael CelelloPresident
Tamara JuulExecutive Director
Bob Forgette JrTrustee
David JohnsonTrustee
John SchonTrustee
Kristine LeonardTrustee
Peggy FreemanTrustee
Steve PontbriandTrustee
Terry LavallieTrustee
Todd SaundersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$79,143
Program Service Revenue
$0
Investment Income
$4,153
Other Revenue
$-1,887
All Other Contributions
$58,796
Change in Net Assets
$-71,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$138,005
Other Expenses$15,334
Total Fundraising Expense$3,728
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$138,005--$138,005
Fees for Services Other-$5,592$3,728$9,320
Fees for Services Accounting-$2,501-$2,501
Office Expenses-$2,136-$2,136
Insurance-$790-$790
Fees for Service Investment Mgmnt Fees-$587-$587
Total Functional Expenses$138,005$11,606$3,728$153,339
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dickinson County HospitalIron Mountain, MI-Miscellaneous Donations to Dickinson County Hospital$110,306
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,591
Fundraising Gross Income$28,704
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$36,322$15,975$15,975$0
Total Events$36,322$15,975$15,975$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The dickinson county hospital foundation did not document the meetings held or written actions undertaken by each committee with authority to act on behalf of the governing body because they do not have any committee's, they only have a governing body.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is reviewed by the signing officer prior to filing.

Form 990, Part VI, Section B, Line 12C

The board of directors sign the conflict of interest policy at the beginning of their term.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Dickinson County Hospital Foundation
EIN
38-6093161
Phone
9067765790
Address
1721 S STEPHENSON AVE, IRON MOUNTAIN, MI 49801

Signing Officer

Name
Mike Celello
Title
President
Phone
9067762972
Signed
2018-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Celello
Formed
1964
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
12

Preparer

Firm
Fleury Singler & Co Pc
Address
301 STEPHENSON AVENUE, IRON MOUNTAIN, MI 49801
Phone
9067740833
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Capital improvements, employee scholarships, administrative, patient benevolent, and undesignated.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt079143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0140667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0114785
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt090926
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt060179
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0485700
IRS990ScheduleA/TotalSupportAmt0495262
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0452
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0452
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt018255
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0487
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt018742
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt050512
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0353
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt018255
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt032610
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt050512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt050512
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01016
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0127846
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt050512
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015994
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt092312
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CAPITAL IMPROVEMENTS, EMPLOYEE SCHOLARSHIPS, ADMINISTRATIVE, PATIENT BENEVOLENT, AND UNDESIGNATED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020347
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020347
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015975
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036322
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036322
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015975
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015975
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015975
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015975
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0110306
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MISCELLANEOUS DONATIONS TO DICKINSON COUNTY HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DICKINSON COUNTY HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientEIN0382780429
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01721 S STEPHENSON AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0IRON MOUNTAIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd049801
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DICKINSON COUNTY HOSPITAL FOUNDATION DID NOT DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY BECAUSE THEY DO NOT HAVE ANY COMMITTEE'S, THEY ONLY HAVE A GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS REVIEWED BY THE SIGNING OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SIGN THE CONFLICT OF INTEREST POLICY AT THE BEGINNING OF THEIR TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt055524
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt032878
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0458163
IRS990/TotalAssetsEOYAmt0396554
IRS990/TotalAssetsGrp/BOYAmt0458163
IRS990/TotalAssetsGrp/EOYAmt0396554
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt079143
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03728
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011606
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0138005
IRS990/TotalFunctionalExpensesGrp/TotalAmt0153339
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt05923
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt05923
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0458163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0390631
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt029449
IRS990/TotalOtherProgSrvcGrantAmt029449
IRS990/TotalProgramServiceExpensesAmt0138005
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02266
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081409
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0458163
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0396554
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0402639
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0357753
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 370
IRS990/USAddress/CityNm0IRON MOUNTAIN
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049801
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE CELELLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09067762972
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DICKINSON COUNTY HOSPITAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0DICK
ReturnHeader/Filer/EIN0386093161
ReturnHeader/Filer/PhoneNum09067765790
ReturnHeader/Filer/USAddress/AddressLine1Txt01721 S STEPHENSON AVE
ReturnHeader/Filer/USAddress/CityNm0IRON MOUNTAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049801
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AB2D43BA78BA35DF328D7B4F23B67F04BAF960F0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AB2D43BA78BA35DF328D7B4F23B67F04BAF960F0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.42$0.33$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.32$0.05$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$0.37$0.29$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.00$0.76$0.30$0.05$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.10$0.18$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$0.13$0.07$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.01$0.45$0.13$0.06$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.08$0.15$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$0.17$0.11$0.06
2015Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.11$0.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.10$0.09$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.38$0.00$0.38$1.43$1.41$0.02
2012Summary only. Only limited summary data is available for this year.$0.42$0.06$0.37$0.10$0.42$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.06$0.67$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.05$0.55$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits