Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2024 • EIN 41-1248383

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 24, 2024

Organization ProfileWWW.MINNEAPOLISELKS44.ORG
PO Box 43353Brooklyn Park, MN 55443

(612) 398-1310

Siviq Scores

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

Liabilities / Assets

60th percentile

0.03x

Higher debt load relative to assets than 60% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.07x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

96th percentile

50%

Higher net margin than 96% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

89th percentile

26%

Faster asset growth than 89% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

183%

Faster revenue growth than 98% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$318,861

Up $66,509 (+26%) from 2023

Net Assets

Up

$310,617

Up $69,366 (+29%) from 2023

Liabilities

Down

$8,244

Down $2,857 (-26%) from 2023

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin96th percentile

Revenue

Up

$121,967

Up $78,819 (+183%) from 2023

Expenses

Up

$61,234

Up $18,018 (+42%) from 2023

Net Income

Up

$60,733

Up $60,801 (+89413%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

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

$400K$300K$200K$100K$0Assets 2012: $377,029Liabilities 2012: $6,563Net Assets 2012: $370,4662012Assets 2013: $363,428Liabilities 2013: $10,183Net Assets 2013: $353,2452013Assets 2014: $359,478Liabilities 2014: $38,318Net Assets 2014: $321,1602014Assets 2015: $324,790Liabilities 2015: $23,876Net Assets 2015: $300,9142015Assets 2016: $286,327Liabilities 2016: $34,048Net Assets 2016: $252,2792016Assets 2017: $236,473Liabilities 2017: $17,080Net Assets 2017: $219,3932017Assets 2018: $216,499Liabilities 2018: $14,494Net Assets 2018: $202,0052018Assets 2019: $204,819Liabilities 2019: $19,501Net Assets 2019: $185,3182019Assets 2020: $273,035Liabilities 2020: $20,483Net Assets 2020: $252,5522020Assets 2021: $256,117Liabilities 2021: $1,638Net Assets 2021: $254,4792021Assets 2022: $248,756Liabilities 2022: $7,437Net Assets 2022: $241,3192022Assets 2023: $252,352Liabilities 2023: $11,101Net Assets 2023: $241,2512023Assets 2024: $318,861Liabilities 2024: $8,244Net Assets 2024: $310,6172024Assets 2025: $328,944Liabilities 2025: $12,311Net Assets 2025: $316,6332025

Highlighted filing

2024

Assets$318,861
Liabilities$8,244
Net Assets$310,617
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $116,790Expenses 2012: $118,207Net Income 2012: -$1,4172012Revenue 2013: $112,274Expenses 2013: $140,744Net Income 2013: -$28,4702013Revenue 2014: $132,654Expenses 2014: $148,473Net Income 2014: -$15,8192014Revenue 2015: $85,535Expenses 2015: $128,527Net Income 2015: -$42,9922015Revenue 2016: $78,714Expenses 2016: $127,349Net Income 2016: -$48,6352016Revenue 2017: $61,680Expenses 2017: $104,091Net Income 2017: -$42,4112017Revenue 2018: $70,856Expenses 2018: $98,295Net Income 2018: -$27,4392018Revenue 2019: $81,445Expenses 2019: $98,024Net Income 2019: -$16,5792019Revenue 2020: $231,006Expenses 2020: $163,772Net Income 2020: $67,2342020Revenue 2021: $49,549Expenses 2021: $47,622Net Income 2021: $1,9272021Revenue 2022: $36,461Expenses 2022: $46,825Net Income 2022: -$10,3642022Revenue 2023: $43,148Expenses 2023: $43,216Net Income 2023: -$682023Revenue 2024: $121,967Expenses 2024: $61,234Net Income 2024: $60,7332024Revenue 2025: $78,371Expenses 2025: $72,355Net Income 2025: $6,0162025

Highlighted filing

2024

Revenue$121,967
Expenses$61,234
Net Income$60,733
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 24, 2024
Return Version
2023v5.1
Gross Receipts
$121,967
Mission and Program Overview

Mission

Promote charitable activities, veterans services, youth programs and scholarship programs.

Promote the values of elkdom

Program Services

DescriptionGrantsExpenses
PROMOTED CHARITABLE ACTIVITIES, VETERAN SERVICES, YOUTH PROGRAMS AND SCHOLARSHIP PROGRAMS.$22,274-
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WAYNE MEYERExhalted Ruler-$0--
RON CHRISTENSONLecturing Knight-$0--
HEATHER ROTHERSecretary-$0--
TRACY RUSINYAKTreasurer-$0--
JASON CHURCHILLLeading Knight-$0--
KAREN GUSTAFSONLoyal Knight-$0--
DIANA KOMMERTrustee-$0--
DIANE MEYERTrustee-$0--
MARK INZERLLOTrustee-$0--
Filing and Contact Details

Filer

Filer Name
44 Minneapolis B P O E
EIN
41-1248383
Address
PO BOX 43353, BROOKLYN PARK, MN 55443

Signing Officer

Name
Jason Churchill
Title
Exalted Ruler
Phone
6123981310
Signed
2024-07-24
Discuss with paid preparer
Yes

Preparer

Firm
James L Fraser LTD
Address
7600 Boone Avenue N Suite 29, Brooklyn Park, MN 55428-1081
Preparer
James L Fraser
Phone
7634961582
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountCONVENTIONS/MEETINGS 1,538INSURANCE 3,555FUNDRAISER 5,011GRANTS 22,274OFFICE EXPENSE 1,408SUPPLIES 762TAXES & LICENSES 918PER CAPITA ASSESSEMENTS 5,265MISCELLANEOUS 4,218”

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

“Description AmountPRIOR PERIOD ADJUSTMENTS 8,633”

Description of other assets Part II line 24

“Category Beginning of Year End of YearPREPAID EXPENSES 3,630 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCTS PAY & ACCRUED EXPENSES 11,101 8,244”

Raw XML Appendix156 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/PersonNm0TRACY RUSINYAK
IRS990EZ/BooksInCareOfDetail/PhoneNum06123981310
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 43353
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN PARK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055443
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0248722
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0318861
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt023275
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt060733
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0650
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0252352
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0318861
IRS990EZ/GrossReceiptsAmt0121967
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt09555
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0241251
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0310617
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0241251
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0310617
IRS990EZ/OccupancyRentUtltsAndMaintAmt010828
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.00
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/PersonNm0WAYNE MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RON CHRISTENSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEATHER ROTHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TRACY RUSINYAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JASON CHURCHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KAREN GUSTAFSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DIANA KOMMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DIANE MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MARK INZERLLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXHALTED RULER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LECTURING KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4LEADING KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03630
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt08633
IRS990EZ/OtherExpensesTotalAmt044949
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE THE VALUES OF ELKDOM
IRS990EZ/PrintingPublicationsPostageAmt0312
IRS990EZ/ProgramServiceRevenueAmt089136
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTED CHARITABLE ACTIVITIES, VETERAN SERVICES, YOUTH PROGRAMS AND SCHOLARSHIP PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt022274
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt04495
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt011101
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08244
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt061234
IRS990EZ/TotalRevenueAmt0121967
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MINNEAPOLISELKS44.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCONVENTIONS/MEETINGS 1,538INSURANCE 3,555FUNDRAISER 5,011GRANTS 22,274OFFICE EXPENSE 1,408SUPPLIES 762TAXES & LICENSES 918PER CAPITA ASSESSEMENTS 5,265MISCELLANEOUS 4,218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountPRIOR PERIOD ADJUSTMENTS 8,633
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearPREPAID EXPENSES 3,630 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearACCTS PAY & ACCRUED EXPENSES 11,101 8,244
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 other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON CHURCHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum06123981310
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt044 MINNEAPOLIS B P O E
ReturnHeader/Filer/BusinessNameControlTxt044MI
ReturnHeader/Filer/EIN0411248383
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 43353
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055443
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411845127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James L Fraser LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07600 Boone Avenue N Suite 29
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brooklyn Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554281081
ReturnHeader/PreparerPersonGrp/PhoneNum07634961582
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James L Fraser
ReturnHeader/ReturnTs02024-07-25T17:09:11-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JASON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHURCHILL
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$318,861
Liabilities
$8,244
Net assets
$310,617
Revenue
$121,967
Expenses
$61,234
Net income
$60,733
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.29$0.12$3.17$0.78$0.72$0.06
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.08$3.11$1.22$0.61$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.52$0.11$2.41$0.43$0.43$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.07$2.41$0.36$0.47$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.02$2.54$0.50$0.48$0.02
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.73$0.20$2.53$2.31$1.64$0.67
2019Summary only. Only limited summary data is available for this year.$2.05$0.20$1.85$0.81$0.98$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.14$2.02$0.71$0.98$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.17$2.19$0.62$1.04$0.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.34$2.52$0.79$1.27$0.49
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.24$3.01$0.86$1.29$0.43
2014Detailed filing. Detailed filing data is available for this year.$3.59$0.38$3.21$1.33$1.48$0.16
2013Summary only. Only limited summary data is available for this year.$3.63$0.10$3.53$1.12$1.41$0.28
2012Summary only. Only limited summary data is available for this year.$3.77$0.07$3.70$1.17$1.18$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)8 • <$500k nonprofits