Civic Intelligence

American Legion Auxiliary

990EZ • Fiscal year 2016 • EIN 38-6110953

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 10, 2016

Organization ProfileN/A
700 S Harbor DriveGrand Haven, MI 49417

(616) 846-1535

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

10th percentile

-30%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

2nd percentile

-63%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-37%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$19,927

Down $34,411 (-63%) from 2015

Net Assets

Down

$19,839

Down $34,499 (-63%) from 2015

Liabilities

Up

$88

Up $88 from 2015

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin10th percentile

Revenue

Down

$42,139

Down $25,017 (-37%) from 2015

Expenses

Down

$54,893

Down $6,361 (-10%) from 2015

Net Income

Down

-$12,754

Down $18,656 (-316%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$80K$60K$40K$20K$0Assets 2012: $40,033Liabilities 2012: $02012Assets 2013: $45,540Liabilities 2013: $02013Assets 2014: $48,436Liabilities 2014: $02014Assets 2015: $54,338Liabilities 2015: $0Net Assets 2015: $54,3382015Assets 2016: $19,927Liabilities 2016: $88Net Assets 2016: $19,8392016Assets 2017: $33,138Liabilities 2017: $18Net Assets 2017: $33,1202017Assets 2018: $37,191Liabilities 2018: $0Net Assets 2018: $37,1912018Assets 2019: $33,080Liabilities 2019: $02019Assets 2020: $38,814Liabilities 2020: $0Net Assets 2020: $38,8142020Assets 2021: $55,414Liabilities 2021: $0Net Assets 2021: $55,4142021Assets 2022: $59,543Liabilities 2022: $0Net Assets 2022: $59,5432022Assets 2023: $72,263Liabilities 2023: $0Net Assets 2023: $72,2632023Assets 2024: $48,138Liabilities 2024: $0Net Assets 2024: $48,1382024Assets 2025: $39,927Net Assets 2025: $39,9272025

Highlighted filing

2016

Assets$19,927
Liabilities$88
Net Assets$19,839
Open 2016 Filing

Operations Trend

Revenue Growth9th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $52,166Expenses 2012: $44,017Net Income 2012: $8,1492012Revenue 2013: $52,538Expenses 2013: $47,031Net Income 2013: $5,5072013Revenue 2014: $59,320Expenses 2014: $56,424Net Income 2014: $2,8962014Revenue 2015: $67,156Expenses 2015: $61,254Net Income 2015: $5,9022015Revenue 2016: $42,139Expenses 2016: $54,893Net Income 2016: -$12,7542016Revenue 2017: $72,769Expenses 2017: $59,488Net Income 2017: $13,2812017Revenue 2018: $59,371Expenses 2018: $55,300Net Income 2018: $4,0712018Revenue 2019: $71,952Expenses 2019: $76,063Net Income 2019: -$4,1112019Revenue 2020: $70,630Expenses 2020: $64,896Net Income 2020: $5,7342020Revenue 2021: $69,118Expenses 2021: $52,518Net Income 2021: $16,6002021Revenue 2022: $85,939Expenses 2022: $81,810Net Income 2022: $4,1292022Revenue 2023: $116,616Expenses 2023: $103,896Net Income 2023: $12,7202023Revenue 2024: $104,474Expenses 2024: $128,599Net Income 2024: -$24,1252024Revenue 2025: $101,379Expenses 2025: $109,590Net Income 2025: -$8,2112025

Highlighted filing

2016

Revenue$42,139
Expenses$54,893
Net Income-$12,754
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$60,585
Mission and Program Overview

Mission

Hosting events for charity & members

Hosting events for charity and members

Program Services

DescriptionGrantsExpenses
PROVIDE NO-LOW COST FOOD CATERING SERVICES TO CHARITIES AND AMERICAN LEGION MEMBERS FUNDS RAISED ARE USED TO SUPPORT VETERANS--
RAISED FUNDS TO SUPPORT GOLD STAR MOTHERS--
RAISED FUNDS TO SUPPORT LOCAL SCOUTS AND HIGH SCHOOL STUDENTS--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELE STETTSPresidentPT$0--
KATHLEEN EDWARDS1st VPPT$0--
LINDA GIESKE2nd VPPT$0--
GINNY HEBERTSecretaryPT$0--
ROMAYNE ALTHAUSTreasurerPT$0--
JUDY FISCHERChaplainPT$0--
BRENDA WOODMANHistorianPT$0--
BARBARA KELLYSgt At ArmsPT$0--
ANN KAMMERAADPast President-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Auxiliary Post 28
EIN
38-6110953
Address
700 S HARBOR DRIVE, GRAND HAVEN, MI 49417

Signing Officer

Name
Romayne Althaus
Title
Treasurer
Phone
6168425310
Signed
2016-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Integrity Tax Group - Grand Haven
Address
705 Colfax Avenue, Grand Haven, MI 49417
Preparer
Jeramy Lockard
Phone
6168428860
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountala dues 20,780banking 36girls state exp 6,700club functions 1,904misc expenses 1,546conference conventions 989mileage 377american legion service officer 500community builder 25al boys state exp 650poppy disbursements 8,423north ottawa county girl scouts 300al wilwin cygnet cove 600flyin hereos 1,000”

Other changes in net assets or fund balances Part I line 20

“Description amountprior carried balance incorrect (21,745)”

Description of total liabilities Part II line 26

“Category beginning of year end of yearsales tax 0 88”

Business income not reported on 990-T Part V line 35

“Organization operates a catering service for members and to charity for the american legion post it is an aux of. Substantially all the work and services are performed by volunteers.”

Raw XML Appendix155 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/BenefitsPaidToOrForMembersAmt04367
IRS990EZ/BooksInCareOfDetail/PersonNm0ROMAYNE ALTHAUS
IRS990EZ/BooksInCareOfDetail/PhoneNum06168461535
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 S HARBOR DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRAND HAVEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049417
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt054338
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019927
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt035
IRS990EZ/CostOfGoodsSoldAmt018446
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12754
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0140
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt054338
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019927
IRS990EZ/FundraisingGrossIncomeAmt08252
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-1784
IRS990EZ/GrossReceiptsAmt060585
IRS990EZ/GrossSalesOfInventoryAmt016662
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt035
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt035601
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt054338
IRS990EZ/NetAssetsOrFundBalancesEOYAmt019839
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt054338
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt019839
IRS990EZ/OccupancyRentUtltsAndMaintAmt03658
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.00
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/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELE STETTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHLEEN EDWARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LINDA GIESKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GINNY HEBERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROMAYNE ALTHAUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JUDY FISCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BRENDA WOODMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BARBARA KELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ANN KAMMERAAD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8PAST PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-21745
IRS990EZ/OtherExpensesTotalAmt043830
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0HOSTING EVENTS FOR CHARITY AND MEMBERS
IRS990EZ/PrintingPublicationsPostageAmt02898
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE NO-LOW COST FOOD CATERING SERVICES TO CHARITIES AND AMERICAN LEGION MEMBERS FUNDS RAISED ARE USED TO SUPPORT VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1RAISED FUNDS TO SUPPORT GOLD STAR MOTHERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2RAISED FUNDS TO SUPPORT LOCAL SCOUTS AND HIGH SCHOOL STUDENTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt08252
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt088
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt054893
IRS990EZ/TotalRevenueAmt042139
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTALA DUES 20,780BANKING 36GIRLS STATE EXP 6,700CLUB FUNCTIONS 1,904MISC EXPENSES 1,546CONFERENCE CONVENTIONS 989MILEAGE 377AMERICAN LEGION SERVICE OFFICER 500COMMUNITY BUILDER 25AL BOYS STATE EXP 650POPPY DISBURSEMENTS 8,423NORTH OTTAWA COUNTY GIRL SCOUTS 300AL WILWIN CYGNET COVE 600FLYIN HEREOS 1,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTPRIOR CARRIED BALANCE INCORRECT (21,745)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARSALES TAX 0 88
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION OPERATES A CATERING SERVICE FOR MEMBERS AND TO CHARITY FOR THE AMERICAN LEGION POST IT IS AN AUX OF. SUBSTANTIALLY ALL THE WORK AND SERVICES ARE PERFORMED BY VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Business income not reported on 990-T Part V line 35
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROMAYNE ALTHAUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06168425310
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION AUXILIARY POST 28
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386110953
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 S HARBOR DRIVE
ReturnHeader/Filer/USAddress/CityNm0GRAND HAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049417
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273429079
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Integrity Tax Group - Grand Haven
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0705 Colfax Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grand Haven
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049417
ReturnHeader/PreparerPersonGrp/PhoneNum06168428860
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeramy Lockard
ReturnHeader/ReturnTs02016-11-10T14:02:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,927
Liabilities
$88
Net assets
$19,839
Revenue
$42,139
Expenses
$54,893
Net income
-$12,754
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.40$0.40$1.01$1.10$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$1.04$1.29$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$1.17$1.04$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.86$0.82$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.69$0.53$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.71$0.65$0.06
2019Summary only. Only limited summary data is available for this year.$0.33$0.00$0.72$0.76$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.59$0.55$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.73$0.59$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.42$0.55$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.67$0.61$0.06
2014Summary only. Only limited summary data is available for this year.$0.48$0.00$0.59$0.56$0.03
2013Summary only. Only limited summary data is available for this year.$0.46$0.00$0.53$0.47$0.06
2012Summary only. Only limited summary data is available for this year.$0.40$0.00$0.52$0.44$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)19 • <$500k nonprofits