Civic Intelligence

Healthy Cities Tutoring Inc.

990EZ • Fiscal year 2012 • EIN 45-2543201

Jul 01, 2011 to Jun 30, 2012 • Filed on Jul 23, 2012

PO Box 65394070-7732
Siviq Scores

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

Liabilities / Assets

77th percentile

0.13x

Higher debt load relative to assets than 77% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Source year 2012

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Source year 2012

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2012 filings • 501(c)3 • <$500k nonprofits • Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

Score unavailable

No value available

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

Source year 2012

Revenue Growth

Score unavailable

No value available

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

Source year 2012

Assets

$13,361

No earlier filing loaded for comparison.

Net Assets

$11,581

No earlier filing loaded for comparison.

Liabilities

$1,780

No earlier filing loaded for comparison.

Revenue

$92,762

No earlier filing loaded for comparison.

Expenses

$81,181

No earlier filing loaded for comparison.

Net Income

$11,581

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.

$600K$400K$200K$0Assets 2012: $13,361Liabilities 2012: $1,780Net Assets 2012: $11,5812012Assets 2013: $39,464Liabilities 2013: $9,668Net Assets 2013: $29,7962013Assets 2014: $72,875Liabilities 2014: $5,791Net Assets 2014: $67,0842014Assets 2015: $146,353Liabilities 2015: $19,569Net Assets 2015: $126,7842015Assets 2016: $177,187Liabilities 2016: $19,295Net Assets 2016: $157,8922016Assets 2017: $240,266Liabilities 2017: $18,117Net Assets 2017: $222,1492017Assets 2018: $321,510Liabilities 2018: $29,272Net Assets 2018: $292,2382018Assets 2019: $323,867Liabilities 2019: $16,302Net Assets 2019: $307,5652019Assets 2020: $363,120Liabilities 2020: $64,877Net Assets 2020: $298,2432020Assets 2021: $375,134Liabilities 2021: $22,379Net Assets 2021: $352,7552021Assets 2022: $411,353Liabilities 2022: $26,159Net Assets 2022: $385,1942022Assets 2023: $248,848Liabilities 2023: $10,218Net Assets 2023: $238,6302023Assets 2024: $295,445Liabilities 2024: $10,829Net Assets 2024: $284,6162024Assets 2025: $324,130Liabilities 2025: $23,348Net Assets 2025: $300,7822025

Highlighted filing

2012

Assets$13,361
Liabilities$1,780
Net Assets$11,581

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $92,762Expenses 2012: $81,181Net Income 2012: $11,5812012Revenue 2013: $126,546Expenses 2013: $108,331Net Income 2013: $18,2152013Revenue 2014: $161,903Expenses 2014: $124,615Net Income 2014: $37,2882014Revenue 2015: $232,193Expenses 2015: $172,493Net Income 2015: $59,7002015Revenue 2016: $221,791Expenses 2016: $190,683Net Income 2016: $31,1082016Revenue 2017: $280,728Expenses 2017: $216,471Net Income 2017: $64,2572017Revenue 2018: $326,590Expenses 2018: $256,501Net Income 2018: $70,0892018Revenue 2019: $332,360Expenses 2019: $317,033Net Income 2019: $15,3272019Revenue 2020: $321,441Expenses 2020: $330,763Net Income 2020: -$9,3222020Revenue 2021: $386,354Expenses 2021: $331,844Net Income 2021: $54,5102021Revenue 2022: $415,671Expenses 2022: $383,232Net Income 2022: $32,4392022Revenue 2023: $322,345Expenses 2023: $468,909Net Income 2023: -$146,5642023Revenue 2024: $441,564Expenses 2024: $405,578Net Income 2024: $35,9862024Revenue 2025: $431,927Expenses 2025: $411,321Net Income 2025: $20,6062025

Highlighted filing

2012

Revenue$92,762
Expenses$81,181
Net Income$11,581
Jump To
Filing Snapshot
Filing Period
Jul 1, 2011 to Jun 30, 2012
Signed
Jul 23, 2012
Return Version
2011v1.2
Mission and Program Overview

Mission

To provide students with the assistance they need to succeed in school, and to facilitate the connecting of students and tutor/mentors for that purpose.

Filing and Contact Details

Filer

EIN
45-2543201
Raw XML Appendix189 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
CompensationExplanation/Compensation/PersonName0LAUREN PANCHKOWSKI
CompensationExplanation/Compensation/PersonName1ROGER BODAMER
CompensationExplanation/Compensation/PersonName2ANNIE MAYOSS
CompensationExplanation/Compensation/PersonName3JOYCE STRAUSS
CompensationExplanation/Compensation/PersonName4BETTY CASEY
CompensationExplanation/Compensation/PersonName5MINDY HILL
CompensationExplanation/Compensation/PersonName6STEVE KAUFMAN
CompensationExplanation/Compensation/PersonName7SHERYL POMERENK
CompensationExplanation/Compensation/PersonName8DONNA BECHT
IRS990EZ/ActivitiesNotPreviouslyRpt0false
IRS990EZ/CashSavingsAndInvestments/EOY011810
IRS990EZ/ContributionsGiftsGrantsEtc092727
IRS990EZ/DidOrgFileForm1120POLThisYear0false
IRS990EZ/DoesOrgHaveHospital0false
IRS990EZ/EngagedInExcessBenefitTrans0false
IRS990EZ/EngageInLobbyingActivities0false
IRS990EZ/EngagePoliticalCmpgnActivities0false
IRS990EZ/ExcessOrDeficitForYear011581
IRS990EZ/FiledScheduleA0true
IRS990EZ/ForeignFinancialAccount0false
IRS990EZ/ForeignOffice0false
IRS990EZ/GrossReceipts092762
IRS990EZ/InfoInScheduleOPartI0X
IRS990EZ/InfoInScheduleOPartII0X
IRS990EZ/InfoInScheduleOPartIII0X
IRS990EZ/InitialReturn0X
IRS990EZ/InvestmentIncome035
IRS990EZ/MadeChangesToOrgnzngEtcDoc0false
IRS990EZ/MadeLoansToFromOfficers0false
IRS990EZ/MaintainAnyDonorAdvisedFunds0false
IRS990EZ/MethodOfAccountingAccrual0X
IRS990EZ/NetAssetsOrFundBalances/BOY00
IRS990EZ/NetAssetsOrFundBalances/EOY011581
IRS990EZ/NetAssetsOrFundBalancesEOY011581
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine10179 FAIRMONT AVENUE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine113121 LA MESA DRIVE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine12176 EXBOURNE AVENUE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine13854 KNOLL DRIVE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine14427 HILLWAY DRIVE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine15160 OAKVIEW DRIVE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine162707 SAN CARLOS AVENUE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine172003 HASTINGS SHORE LANE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/AddressLine1816 KIRKWOOD WAY
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City0SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City1SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City2SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City3SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City4REDWOOD CITY
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City5SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City6SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City7REDWOOD SHORES
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/City8SAN CARLOS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State0CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State1CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State2CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State3CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State4CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State5CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State6CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State7CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/State8CA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode094070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode194070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode294070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode394070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode494062
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode594070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode694070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode794065
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AddressUS/ZIPCode894070
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition08.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition18.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition28.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition38.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition48.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition58.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition68.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition78.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition840.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation10
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation20
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation30
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation40
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation50
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation60
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation70
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation850000
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName0LAUREN PANCHKOWSKI
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName1ROGER BODAMER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName2ANNIE MAYOSS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName3JOYCE STRAUSS
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName4BETTY CASEY
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName5MINDY HILL
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName6STEVE KAUFMAN
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName7SHERYL POMERENK
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName8DONNA BECHT
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title2TREASURER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title3SECRETARY
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title8EXECUTIVE DI
IRS990EZ/OperatingSchool0false
IRS990EZ/Organization501c30X
IRS990EZ/OrganizationDissolvedEtc0false
IRS990EZ/OrganizationHadUBI0false
IRS990EZ/OtherAssetsTotal/EOY01551
IRS990EZ/OtherExpensesTotal09948
IRS990EZ/PartVIAHghstPaidCntrctProfSer0NONE
IRS990EZ/PartVIOfCompOfHighestPaidEmpl0NONE
IRS990EZ/PrimaryExemptPurpose0TO PROVIDE STUDENTS WITH THE ASSISANCE THE NEED TO SUCCEED IN SCHOOL, AND TO FACILITATE THE CONNECTING OF STUDENTS AND TUTOR/MENTORS FOR THAT PURPOSE.
IRS990EZ/PrintingPublicationsPostage0681
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom0SEE OTHER EXPLANATION
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom1THE ORGANIZATION CNNECTED STUDENT MENTORS WITH STUDENTS. WE ALSO DID TRAINING OF VOLUNTEERS SO THAT THE ORGANIZATION WAS A STRONG CONHESIVE GROUP AND THE STUDENTS WERE ABLE TO BENEFIT FROM OUR SERVICES.
IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpenses079814
IRS990EZ/ProhibitedTaxShelterTrans0false
IRS990EZ/RelatedOrgControlledEntity0false
IRS990EZ/SalariesOtherCompEmplBenefits070552
IRS990EZ/ScheduleBNotRequired0X
IRS990EZ/SubjectToProxyTax0false
IRS990EZ/SumOfTotalLiabilities/EOY01780
IRS990EZ/TanningServicesProvided0false
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine10PO BO X 66
IRS990EZ/TheBooksAreInCareOf/AddressUS/City0BELMONT
IRS990EZ/TheBooksAreInCareOf/AddressUS/State0CA
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode094002
IRS990EZ/TheBooksAreInCareOf/NamePerson0JOSEPH DALLI CPA
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber06505961500
IRS990EZ/TotalAssets/BOY00
IRS990EZ/TotalAssets/EOY013361
IRS990EZ/TotalExpenses081181
IRS990EZ/TotalProgramServiceExpenses079814
IRS990EZ/TotalRevenue092762
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg0false
IRS990EZ/WebSite0N/A
IRS990ScheduleA/GiftsGrantsContribReceived170/CurrentTaxYear092727
IRS990ScheduleA/GiftsGrantsContribReceived170/Total092727
IRS990ScheduleA/GrossReceiptsFromAdmissionsEtc035
IRS990ScheduleA/PubliclySupportedOrg170b1Avi0X
IRS990ScheduleA/PublicSupportPertcentage17001.00000
IRS990ScheduleA/PublicSupportTotal170092727
IRS990ScheduleA/ThirtyThreePercntTestsCY1700X
IRS990ScheduleA/Total170/CurrentTaxYear092727
IRS990ScheduleA/Total170/Total092727
IRS990ScheduleA/TotalSupport092727
IRS990ScheduleO/GeneralExplanation/Explanation0EXPENSES ADVERTISING AND PROMOTION 269 INFORMATION TECHNOLOGY 50 CONFERENCES/MEETINGS 740 INSURANCE 3,863 BANK FEES 342 BUSINESS START-UP COSTS 1,025 PAYROLL SERVICE 210 SUPPLIES 1,697 SUPPLIES - RESTRICTED 994 VOLUNTR TRAIN/RECOGNITION 758 TOTAL 9,948
IRS990ScheduleO/GeneralExplanation/Explanation1ACCOUNTS RECEIVABLE 0 190 INVENTORIES FOR SALE OR USE 0 1,361 TOTAL 0 1,551
IRS990ScheduleO/GeneralExplanation/Explanation2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 76 PAYROLL LIABILITIES 0 1,704
IRS990ScheduleO/GeneralExplanation/Explanation3TO PROVIDE STUDENTS WITH THE ASSISANCE THE NEED TO SUCCEED IN SCHOOL, AND TO FACILITATE THE CONNECTING OF STUDENTS AND TUTOR/MENTORS FOR THAT PURPOSE.
IRS990ScheduleO/GeneralExplanation/Explanation4THE ORGANIZATION CNNECTED STUDENT MENTORS WITH STUDENTS. WE ALSO DID TRAINING OF VOLUNTEERS SO THAT THE ORGANIZATION WAS A STRONG CONHESIVE GROUP AND THE STUDENTS WERE ABLE TO BENEFIT FROM OUR SERVICES.
IRS990ScheduleO/GeneralExplanation/Identifier0OTHER EXPENSES
IRS990ScheduleO/GeneralExplanation/Identifier1OTHER ASSETS
IRS990ScheduleO/GeneralExplanation/Identifier2OTHER LIABILITIES
IRS990ScheduleO/GeneralExplanation/Identifier3PRIMARY EXEMPT PURPOSE
IRS990ScheduleO/GeneralExplanation/Identifier4ALL OTHER ACCOMPLISHMENT
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990-EZ, PART III
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-02-24 21:20:13Z
ReturnHeader/Filer/EIN0452543201
ReturnHeader/Filer/Name/BusinessNameLine10HEALTHY CITIES TUTORING INC
ReturnHeader/Filer/NameControl0HEAL
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 653
ReturnHeader/Filer/USAddress/City0SAN CARLOS
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode0940707732
ReturnHeader/Officer/AuthorizeThirdParty0true
ReturnHeader/Officer/DateSigned02012-07-23
ReturnHeader/Officer/Name0DONNA BECHT
ReturnHeader/Officer/Title0EXECUTIVE DIRECTOR
ReturnHeader/Preparer/DatePrepared02012-07-20
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10JOSEPH V DALLI CPA A PROF CORPORATION
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10540 RALSTON AVE SUITE J
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0BELMONT
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0CA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode094002
ReturnHeader/Preparer/Name0JOSEPH DALLI
ReturnHeader/Preparer/Phone06505961500
ReturnHeader/ReturnType0990EZ
ReturnHeader/TaxPeriodBeginDate02011-07-01
ReturnHeader/TaxPeriodEndDate02012-06-30
ReturnHeader/TaxYear02011
ReturnHeader/Timestamp02012-07-24T15:35:53-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.23$3.01$4.32$4.11$0.21
2024Detailed filing. Detailed filing data is available for this year.$2.95$0.11$2.85$4.42$4.06$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.10$2.39$3.22$4.69$1.47
2022Detailed filing. Detailed filing data is available for this year.$4.11$0.26$3.85$4.16$3.83$0.32
2021Detailed filing. Detailed filing data is available for this year.$3.75$0.22$3.53$3.86$3.32$0.55
2020Detailed filing. Detailed filing data is available for this year.$3.63$0.65$2.98$3.21$3.31$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.24$0.16$3.08$3.32$3.17$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.22$0.29$2.92$3.27$2.57$0.70
2017Detailed filing. Detailed filing data is available for this year.$2.40$0.18$2.22$2.81$2.16$0.64
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.19$1.58$2.22$1.91$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.20$1.27$2.32$1.72$0.60
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.06$0.67$1.62$1.25$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.10$0.30$1.27$1.08$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.02$0.12$0.93$0.81$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2012 filings • 501(c)3 • <$500k nonprofits