Civic Intelligence

Harrison County Development Corp

EIN 42-1277086 • 501(c)6 • Logan, IA

Profile

Promote economic development in harrison county

109 N 4th AvenueLogan, IA 51546

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

0.75x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

1.45x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$42,810

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 37.3% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

19th percentile

-28%

Faster asset growth than 19% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

5.3%

Faster revenue growth than 58% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$223,398

Down $88,381 (-28%) from 2024

Liabilities

Down

$166,862

Down $74,540 (-31%) from 2024

Net Assets

$56,536

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue98th percentileNet Margin29th percentile

Revenue

Up

$114,808

Up $5,817 (+5.3%) from 2024

Expenses

Up

$128,649

Up $13,101 (+11%) from 2024

Net Income

Down

-$13,841

Down $7,284 (-111%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$400K$300K$200K$100K$0Assets 2012: $45,578Liabilities 2012: $12,2672012Assets 2013: $44,457Liabilities 2013: $12,2942013Assets 2014: $42,630Liabilities 2014: $12,345Net Assets 2014: $30,2852014Assets 2015: $44,048Liabilities 2015: $12,366Net Assets 2015: $31,6822015Assets 2016: $50,670Liabilities 2016: $13,301Net Assets 2016: $37,3692016Assets 2017: $50,231Liabilities 2017: $13,101Net Assets 2017: $37,1302017Assets 2018: $57,318Liabilities 2018: $13,157Net Assets 2018: $44,1612018Assets 2019: $58,086Liabilities 2019: $13,319Net Assets 2019: $44,7672019Assets 2020: $56,288Liabilities 2020: $13,321Net Assets 2020: $42,9672020Assets 2021: $73,426Liabilities 2021: $21,499Net Assets 2021: $51,9272021Assets 2022: $106,070Liabilities 2022: $16,1432022Assets 2023: $393,093Liabilities 2023: $316,159Net Assets 2023: $76,9342023Assets 2024: $311,779Liabilities 2024: $241,4022024Assets 2025: $223,398Liabilities 2025: $166,862Net Assets 2025: $56,5362025

Highlighted filing

2025

Assets$223,398
Liabilities$166,862
Net Assets$56,536
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $92,929Expenses 2012: $89,849Net Income 2012: $3,0802012Revenue 2013: $84,547Expenses 2013: $85,695Net Income 2013: -$1,1482013Revenue 2014: $91,662Expenses 2014: $93,540Net Income 2014: -$1,8782014Revenue 2015: $87,462Expenses 2015: $86,065Net Income 2015: $1,3972015Revenue 2016: $90,620Expenses 2016: $84,933Net Income 2016: $5,6872016Revenue 2017: $82,566Expenses 2017: $82,805Net Income 2017: -$2392017Revenue 2018: $95,409Expenses 2018: $88,378Net Income 2018: $7,0312018Revenue 2019: $89,369Expenses 2019: $88,763Net Income 2019: $6062019Revenue 2020: $83,337Expenses 2020: $85,137Net Income 2020: -$1,8002020Revenue 2021: $85,623Expenses 2021: $84,838Net Income 2021: $7852021Revenue 2022: $149,810Expenses 2022: $111,810Net Income 2022: $38,0002022Revenue 2023: $109,148Expenses 2023: $122,141Net Income 2023: -$12,9932023Revenue 2024: $108,991Expenses 2024: $115,548Net Income 2024: -$6,5572024Revenue 2025: $114,808Expenses 2025: $128,649Net Income 2025: -$13,8412025

Highlighted filing

2025

Revenue$114,808
Expenses$128,649
Net Income-$13,841
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$223,398
Liabilities
$166,862
Net assets
$56,536
Revenue
$114,808
Expenses
$128,649
Net income
-$13,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.23$1.67$0.57$1.15$1.29$0.14
2024Summary only. Only limited summary data is available for this year.$3.12$2.41$1.09$1.16$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.93$3.16$0.77$1.09$1.22$0.13
2022Summary only. Only limited summary data is available for this year.$1.06$0.16$1.50$1.12$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.21$0.52$0.86$0.85$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.13$0.43$0.83$0.85$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.13$0.45$0.89$0.89$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.13$0.44$0.95$0.88$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.13$0.37$0.83$0.83$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.13$0.37$0.91$0.85$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.12$0.32$0.87$0.86$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.12$0.30$0.92$0.94$0.02
2013Summary only. Only limited summary data is available for this year.$0.44$0.12$0.85$0.86$0.01
2012Summary only. Only limited summary data is available for this year.$0.46$0.12$0.93$0.90$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 1, 2025
Return Version
2024v5.2
Gross Receipts
$114,808
Mission and Program Overview

Mission

Promote economic development in harrison county

Program Services

DescriptionGrantsExpenses
PROMOTE ECONOMIC DEVELOPMENT IN HARRISON COUNTY-$128,649
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RENEA ANDERSONExec DirectorFT$42,810-$42,810
JOAN MARTINSPresident-$0--
JASON SHERERVice President-$0--
SUE COGDILLDirector-$0--
MARY GRUBBDirector-$0--
MARY HAMERDirector-$0--
GARY GUGEDirector-$0--
ROZANNE KINGDirector-$0--
Filing and Contact Details

Filer

Filer Name
Harrison County Development Corp
EIN
42-1277086
Phone
7126443081
Address
109 N 4TH AVENUE, LOGAN, IA 51546

Signing Officer

Name
Joan Martens
Title
President
Phone
7126443081
Signed
2025-08-01

Preparer

Firm
Hofmeister Accounting Inc
Address
312 E ERIE ST, MISSOURI VALLEY, IA 51555
Preparer
Kristin Janssen
Phone
7126423739
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“REIMBURSEMENTS 2834.”

Form 990EZ, Part I, Line 16

“ADVERTISING 12950.”

Form 990EZ, Part I, Line 16

“DUS & SUBS 98.”

Form 990EZ, Part I, Line 16

“INSURANCE 2163.”

Form 990EZ, Part I, Line 16

“MISC 2531.”

Form 990EZ, Part I, Line 16

“OFFICE SUPPLIES 6071.”

Form 990EZ, Part I, Line 16

“SPECIAL PROJECTS 24330.”

Form 990EZ, Part I, Line 16

“TELEPHONE 2431.”

Form 990EZ, Part I, Line 16

“TOURISM 5272.”

Form 990EZ, Part I, Line 16

“TRAVEL & SEMINARS 13133.”

Form 990EZ, Part I, Line 16

“Depreciation 0.”

Form 990EZ, Part II, Line 24

“Accrued interest 615. 189.”

Form 990EZ, Part II, Line 24

“Prepaid insurance 336. 40.”

Form 990EZ, Part II, Line 24

“RENTAL DEPOSIT 200. 200.”

Form 990EZ, Part II, Line 24

“Accounts receivable 3349. 0.”

Form 990EZ, Part II, Line 24

“Prior period adjustment 10. 10.”

Form 990EZ, Part II, Line 26

“Accounts payable 568. 626.”

Form 990EZ, Part II, Line 26

“Accrued payroll taxes 1102. 1504.”

Form 990EZ, Part II, Line 26

“Deferred income 239732. 164732.”

Raw XML Appendix183 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOGAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd051546
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0307196
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IRS990EZ/ContributionsGiftsGrantsEtcAmt088394
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-13841
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02375
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0223398
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt08155
IRS990EZ/LandAndBuildingsGrp/BOYAmt073
IRS990EZ/LandAndBuildingsGrp/EOYAmt073
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt015425
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt070377
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056536
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt070377
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056536
IRS990EZ/OccupancyRentUtltsAndMaintAmt04480
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt042810
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RENEA ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOAN MARTINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JASON SHERER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SUE COGDILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARY GRUBB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARY HAMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GARY GUGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ROZANNE KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04510
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0439
IRS990EZ/OtherExpensesTotalAmt068979
IRS990EZ/OtherRevenueTotalAmt02834
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE ECONOMIC DEVELOPMENT IN HARRISON COUNTY
IRS990EZ/PrintingPublicationsPostageAmt01108
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE ECONOMIC DEVELOPMENT IN HARRISON COUNTY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0128649
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt051707
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0241402
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0166862
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0128649
IRS990EZ/TotalProgramServiceExpensesAmt0128649
IRS990EZ/TotalRevenueAmt0114808
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REIMBURSEMENTS 2834.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING 12950.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUS & SUBS 98.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE 2163.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISC 2531.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE SUPPLIES 6071.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SPECIAL PROJECTS 24330.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TELEPHONE 2431.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TOURISM 5272.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRAVEL & SEMINARS 13133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Depreciation 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ACCRUED INTEREST 615. 189.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PREPAID INSURANCE 336. 40.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13RENTAL DEPOSIT 200. 200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ACCOUNTS RECEIVABLE 3349. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PRIOR PERIOD ADJUSTMENT 10. 10.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16ACCOUNTS PAYABLE 568. 626.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17ACCRUED PAYROLL TAXES 1102. 1504.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18DEFERRED INCOME 239732. 164732.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOAN MARTENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07126443081
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARRISON COUNTY DEVELOPMENT CORP
ReturnHeader/Filer/BusinessNameControlTxt0HARR
ReturnHeader/Filer/EIN0421277086
ReturnHeader/Filer/PhoneNum07126443081
ReturnHeader/Filer/USAddress/AddressLine1Txt0109 N 4TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0LOGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051546
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263365943
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOFMEISTER ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0312 E ERIE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISSOURI VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051555
ReturnHeader/PreparerPersonGrp/PhoneNum07126423739
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIN JANSSEN
ReturnHeader/ReturnTs02025-08-11T13:11:50-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • <$500k nonprofits