Civic Intelligence

Impact Seven Incorporated

990 • Fiscal year 2013 • EIN 39-1141037

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 17, 2014

147 Lake Almena DriveRice Lake, WI 54805

(715) 357-3334

Siviq Scores

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

Liabilities / Assets

31st percentile

0.15x

Higher debt load relative to assets than 31% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Liabilities / Revenue

75th percentile

1.30x

Higher debt load relative to revenue than 75% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Net Margin

87th percentile

40%

Higher net margin than 87% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Top Officer Pay

35th percentile

$249,932

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Asset Growth

47th percentile

4.8%

Faster asset growth than 47% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$61,853,198

Up $2,852,872 (+4.8%) from 2012

Net Assets

Up

$52,523,977

Up $2,907,801 (+5.9%) from 2012

Liabilities

Down

$9,329,221

Down $54,929 (-0.6%) from 2012

Revenue

$7,200,801

No earlier filing loaded for comparison.

Expenses

Up

$4,315,592

Up $515,629 (+14%) from 2012

Net Income

$2,885,209

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $54,836,122Liabilities 2010: $9,289,901Net Assets 2010: $45,546,2212010Assets 2011: $61,880,759Liabilities 2011: $15,750,885Net Assets 2011: $46,129,8742011Assets 2012: $59,000,326Liabilities 2012: $9,384,150Net Assets 2012: $49,616,1762012Assets 2013: $61,853,198Liabilities 2013: $9,329,221Net Assets 2013: $52,523,9772013Assets 2014: $71,048,703Liabilities 2014: $10,282,497Net Assets 2014: $60,766,2062014Assets 2015: $90,407,654Liabilities 2015: $27,969,394Net Assets 2015: $62,438,2602015Assets 2016: $102,044,157Liabilities 2016: $30,824,218Net Assets 2016: $71,219,9392016Assets 2017: $117,824,221Liabilities 2017: $43,797,374Net Assets 2017: $74,026,8472017Assets 2018: $130,748,853Liabilities 2018: $50,898,446Net Assets 2018: $79,850,4072018Assets 2019: $133,510,606Liabilities 2019: $52,676,429Net Assets 2019: $80,834,1772019Assets 2020: $125,304,254Liabilities 2020: $36,146,456Net Assets 2020: $89,157,7982020Assets 2021: $149,638,063Liabilities 2021: $50,336,503Net Assets 2021: $99,301,5602021Assets 2022: $164,773,498Liabilities 2022: $53,948,425Net Assets 2022: $110,825,0732022Assets 2023: $171,598,284Liabilities 2023: $49,664,837Net Assets 2023: $121,933,4472023Assets 2024: $177,778,706Liabilities 2024: $39,094,976Net Assets 2024: $138,683,7302024

Highlighted filing

2013

Assets$61,853,198
Liabilities$9,329,221
Net Assets$52,523,977

Operations Trend

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

$30M$20M$10M$0Expenses 2010: $3,660,0122010Expenses 2011: $4,305,2222011Expenses 2012: $3,799,9632012Revenue 2013: $7,200,801Expenses 2013: $4,315,592Net Income 2013: $2,885,2092013Revenue 2014: $6,989,345Expenses 2014: $4,559,969Net Income 2014: $2,429,3762014Revenue 2015: $8,363,359Expenses 2015: $7,058,766Net Income 2015: $1,304,5932015Revenue 2016: $17,066,240Expenses 2016: $8,404,268Net Income 2016: $8,661,9722016Revenue 2017: $11,175,480Expenses 2017: $8,474,123Net Income 2017: $2,701,3572017Revenue 2018: $13,249,001Expenses 2018: $11,829,799Net Income 2018: $1,419,2022018Revenue 2019: $15,013,958Expenses 2019: $11,426,835Net Income 2019: $3,587,1232019Revenue 2020: $9,875,923Expenses 2020: $9,327,334Net Income 2020: $548,5892020Revenue 2021: $17,926,158Expenses 2021: $7,782,396Net Income 2021: $10,143,7622021Revenue 2022: $21,975,718Expenses 2022: $10,452,205Net Income 2022: $11,523,5132022Revenue 2023: $22,872,292Expenses 2023: $11,763,918Net Income 2023: $11,108,3742023Revenue 2024: $27,745,903Expenses 2024: $10,995,620Net Income 2024: $16,750,2832024

Highlighted filing

2013

Revenue$7,200,801
Expenses$4,315,592
Net Income$2,885,209
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 17, 2014
Return Version
2013v3.0
Gross Receipts
$7,871,063
Mission and Program Overview

Mission

Comprehensive impact on the population of wisconsin, with an emphasis on the rural areas of the state. Impact seven acts as a catalyst to create opportunity for the underserved of wisconsin, including women, minorities, low-income and disabled people, and distressed communities.

Building capacity for communities by providing services and development in business, housing, and property management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$25,980,592$36,283,988▲ $10,303,396
Savings and Temporary Cash Investments$16,897,747$10,586,326▼ $6,311,421
Investments Program Related$7,889,566$5,764,992▼ $2,124,574
Land, Buildings, and Equipment, Net$3,563,054$3,625,526▲ $62,472
Accounts Receivable$2,866,684$3,019,280▲ $152,596
Investments in Publicly Traded Securities$252,961$1,246,698▲ $993,737
Pledges and Grants Receivable$1,472,838$1,198,545▼ $274,293
Prepaid Expenses and Deferred Charges$71,269$127,843▲ $56,574
Total Assets$59,000,326$61,853,198▲ $2,852,872
Other Assets Total$5,615$0▼ $5,615
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,576,076$8,442,183▼ $133,893
Accounts Payable and Accrued Expenses$769,248$848,575▲ $79,327
Other Liabilities$34,426$32,324▼ $2,102
Deferred Revenue$4,400$6,139▲ $1,739
Total Liabilities$9,384,150$9,329,221▼ $54,929
Net Assets / Fund Balance
Unrestricted Net Assets$45,176,988$48,084,789▲ $2,907,801
Temporarily Rstr Net Assets$4,439,188$4,439,188→ $0
Total Net Assets Fund Balance$49,616,176$52,523,977▲ $2,907,801
Total Liabilities and Net Assets / Fund Balance$59,000,326$61,853,198▲ $2,852,872

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,278,079-$4,278,079
Equipment$521,681-$521,681
Land$358,624-$358,624
Investment Program Related Org$1,962,313--
Other Land Buildings$-1,532,858$1,532,858-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brett GerberPresidentPT$181,033$68,899$249,932
John WillChief Financial OfficerFT$175,000$63,220$238,220
Warren JohnsonDirector-$950-$950
Diane SchobertDirector-$850-$850
Earle EdwardsDirector-$850-$850
Jay MackDirector-$850-$850
Kevin ShipleyDirector-$850-$850
Mary PatokaDirector-$800-$800
Michael BebeauTreasurer-$800-$800
Brian KingDirector-$650-$650
Eldon SkogenChairman-$650-$650
Mary HublerDirector-$650-$650
Phillip LindemanDirector-$600-$600
Jerome DrahosSecretary-$550-$550
Tom WoodmanVice Chairman-$500-$500
David D Danielson JdDirector-$450-$450

Board Members and Trustees

NameTitle
Bob MeyerDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Olsen Thielen & Co LtdAccounting-$236,193
Wisconsin Redevelopment LLCConsulting-$101,763
Revenue and Support

Revenue Composition

Contributions and Grants
$230,151
Program Service Revenue
$5,296,100
Investment Income
$1,674,550
Other Revenue
$0
Change in Net Assets
$2,885,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,699,960
Other Expenses$1,613,432
Grants and Similar Amounts Paid$2,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,448,412$317,944-$1,766,356
Current Officers, Directors, Trustees, and Key Employees$400,284$87,867-$488,151
Interest$306,199--$306,199
Other Employee Benefits$185,935$40,815-$226,750
Office Expenses$84,580$139,866-$224,446
Fees for Services Other$150,095$73,928-$224,023
Payroll Taxes$155,754$34,190-$189,944
Occupancy$156,545$18,508-$175,053
Depreciation Depletion$123,995$36,072-$160,067
All Other Expenses$64,340$33,765-$98,105
Travel$62,232$35,051-$97,283
Insurance$41,523--$41,523
Fees for Services Management-$39,564-$39,564
Fees for Services Accounting-$35,418-$35,418
Other Expenses$30,951--$30,951
Pension Plan Contributions$23,582$5,177-$28,759
Advertising$2,075$16,056-$18,131
Grants to Domestic Individuals$2,200--$2,200
Total Functional Expenses$3,401,371$914,221$0$4,315,592
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$32,324
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The audited financial statements upon which the 990 is based are approved by the board of directors. The board president and chief financial officer review the 990 prior to filing.

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

In addition to written disclosure of conflicts of interest, an individual with a possible conflict of interest does not participate in any discussion or decision relating to any issue where a conflict may exist. Policy details are in the organization's written conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The board of directors hired an independent compensation consultant to evalute executive compensation which included a comparability analysis.

Form 990, Part VI, Section C, Line 19

Documents are located at the main office and are provided upon request.

Filing and Contact Details

Filer

EIN
39-1141037
Phone
7153573334

Signing Officer

Name
Brett Gerber
Title
President
Phone
7153573334
Signed
2014-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Gerber
Formed
1971
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
Employees
96
Volunteers
0

Preparer

Preparer
Linda M Nelson
Phone
6514834521
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of assets to related organization: contributed capital - rental properties 11,875.

Schedule R, Part II

Impact seven, inc. Is the central organization of all entities included in group exemption 9527. Subordinate organizations of impact seven, inc. File a group return under the ein 30-0479790. Each subordinate organization has its own property but not its own employees. Impact seven, inc. Charges each subsidiary for use of its employees so that management & bookkeeping functions can be carried out.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization is also exempt from wisconsin income tax. The organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The organization has identified no significant income tax uncertainties. The organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the irs. The organizations federal and state income tax returns are open to examination for tax years 2010 through 2012.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF FINANCIAL OFFICER
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IRS990/FormationYr01971
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IRS990/FSAuditedInd01
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt01246698
IRS990/IRPDocumentCnt024
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IRS990/LegalDomicileStateCd0WI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0670262
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0COMPREHENSIVE IMPACT ON THE POPULATION OF WISCONSIN, WITH AN EMPHASIS ON THE RURAL AREAS OF THE STATE. IMPACT SEVEN ACTS AS A CATALYST TO CREATE OPPORTUNITY FOR THE UNDERSERVED OF WISCONSIN, INCLUDING WOMEN, MINORITIES, LOW-INCOME & DISABLED PEOPLE, & DISTRESSED COMMUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt074617
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt010717
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018508
IRS990/OccupancyGrp/ProgramServicesAmt0156545
IRS990/OccupancyGrp/TotalAmt0175053
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0139866
IRS990/OfficeExpensesGrp/ProgramServicesAmt084580
IRS990/OfficeExpensesGrp/TotalAmt0224446
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt040815
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IRS990/OtherExpensesGrp/ProgramServicesAmt144107
IRS990/OtherExpensesGrp/ProgramServicesAmt236350
IRS990/OtherExpensesGrp/ProgramServicesAmt330951
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IRS990/OtherExpensesGrp/TotalAmt144107
IRS990/OtherExpensesGrp/TotalAmt236350
IRS990/OtherExpensesGrp/TotalAmt330951
IRS990/OtherLiabilitiesGrp/BOYAmt034426
IRS990/OtherLiabilitiesGrp/EOYAmt032324
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01448412
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt034190
IRS990/PayrollTaxesGrp/ProgramServicesAmt0155754
IRS990/PayrollTaxesGrp/TotalAmt0189944
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05177
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023582
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/Desc2NEW MARKET TAX CREDIT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc4DEVELOPMENT CONTRACTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11391582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2719774
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3362024
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4309252
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11391582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2719774
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3362024
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4309252
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt01136316
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IRS990/PYOtherExpensesAmt01769320
IRS990/PYOtherRevenueAmt01452
IRS990/PYProgramServiceRevenueAmt05620765
IRS990/PYRevenuesLessExpensesAmt04172030
IRS990/PYSalariesCompEmpBnftPaidAmt02030643
IRS990/PYTotalExpensesAmt03799963
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07971993
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02885209
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt05296100
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016897747
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010586326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0230151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01136316
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0465338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02717083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02260100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06808988
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01599933
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01213460
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01259976
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01208476
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01183637
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06465482
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt021754380
IRS990ScheduleA/PublicOrganization170Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$178$39.1$139$27.7$11.0$16.8
2023Detailed filing. Detailed filing data is available for this year.$172$49.7$122$22.9$11.8$11.1
2022Detailed filing. Detailed filing data is available for this year.$165$53.9$111$22.0$10.5$11.5
2021Detailed filing. Detailed filing data is available for this year.$150$50.3$99.3$17.9$7.78$10.1
2020Detailed filing. Detailed filing data is available for this year.$125$36.1$89.2$9.88$9.33$0.55
2019Detailed filing. Detailed filing data is available for this year.$134$52.7$80.8$15.0$11.4$3.59
2018Detailed filing. Detailed filing data is available for this year.$131$50.9$79.9$13.2$11.8$1.42
2017Detailed filing. Detailed filing data is available for this year.$118$43.8$74.0$11.2$8.47$2.70
2016Detailed filing. Detailed filing data is available for this year.$102$30.8$71.2$17.1$8.40$8.66
2015Detailed filing. Detailed filing data is available for this year.$90.4$28.0$62.4$8.36$7.06$1.30
2014Detailed filing. Detailed filing data is available for this year.$71.0$10.3$60.8$6.99$4.56$2.43
2013Detailed filing. Detailed filing data is available for this year.$61.9$9.33$52.5$7.20$4.32$2.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.0$9.38$49.6$3.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.9$15.8$46.1$4.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.8$9.29$45.5$3.66
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $50M-$100M nonprofits