Civic Intelligence

The New Mexico Center For

EIN 46-5184226 • 501(c)3 • Santa Fe, NM

Profile

The corporation shall operate as an exempt charitable and educational organization within the meaning of section 501(c)(3) of the internal reveune code of 1986, as amended (or similar provision of any future revenue law)(the code) without profit to any officer or director1

PO Box 32505Santa Fe, NM 87594-2505

www.nmctr.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

3rd percentile

-522%

Higher net margin than 3% of similar nonprofits.

NTEE E • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$21,762

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 127.1% of source-year revenue.

NTEE E • <$500k nonprofits • Source year 2025

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

NTEE E • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-85%

Faster revenue growth than 9% of similar nonprofits.

NTEE E • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$90,607

Down $30,949 (-25%) from 2023

Liabilities

Down

$1,510

Down $450 (-23%) from 2023

Net Assets

Down

$89,097

Down $30,499 (-26%) from 2023

Revenue

Down

$115,961

Down $38,110 (-25%) from 2023

Expenses

Up

$147,368

Up $5,155 (+3.6%) from 2023

Net Income

Down

-$31,407

Down $43,265 (-365%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $2,240Liabilities 2011: $02011Assets 2012: $14,548Liabilities 2012: $02012Assets 2013: $2,138Liabilities 2013: $02013Assets 2014: $10,776Net Assets 2014: $10,7762014Assets 2015: $18,417Net Assets 2015: $18,4172015Assets 2016: $37,683Net Assets 2016: $37,6832016Assets 2017: $51,518Net Assets 2017: $51,5182017Assets 2018: $66,454Liabilities 2018: $02018Assets 2019: $125,995Liabilities 2019: $0Net Assets 2019: $125,9952019Assets 2020: $131,438Liabilities 2020: $15,341Net Assets 2020: $116,0972020Assets 2021: $127,289Liabilities 2021: $3,603Net Assets 2021: $123,6862021Assets 2022: $110,782Liabilities 2022: $3,045Net Assets 2022: $107,7372022Assets 2023: $121,556Liabilities 2023: $1,960Net Assets 2023: $119,5962023Assets 2024: $90,607Liabilities 2024: $1,510Net Assets 2024: $89,0972024

Highlighted filing

2024

Assets$90,607
Liabilities$1,510
Net Assets$89,097

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $73,034Expenses 2011: $71,924Net Income 2011: $1,1102011Revenue 2012: $124,180Expenses 2012: $111,872Net Income 2012: $12,3082012Revenue 2013: $52,866Expenses 2013: $65,276Net Income 2013: -$12,4102013Revenue 2014: $86,268Expenses 2014: $77,630Net Income 2014: $8,6382014Revenue 2015: $102,475Expenses 2015: $94,834Net Income 2015: $7,6412015Revenue 2016: $136,492Expenses 2016: $117,226Net Income 2016: $19,2662016Revenue 2017: $118,850Expenses 2017: $110,711Net Income 2017: $8,1392017Revenue 2018: $123,418Expenses 2018: $138,154Net Income 2018: -$14,7362018Revenue 2019: $191,816Expenses 2019: $142,062Net Income 2019: $49,7542019Revenue 2020: $158,903Expenses 2020: $159,827Net Income 2020: -$9242020Revenue 2021: $178,232Expenses 2021: $170,643Net Income 2021: $7,5892021Revenue 2022: $215,675Expenses 2022: $231,623Net Income 2022: -$15,9482022Revenue 2023: $154,071Expenses 2023: $142,213Net Income 2023: $11,8582023Revenue 2024: $115,961Expenses 2024: $147,368Net Income 2024: -$31,4072024

Highlighted filing

2024

Revenue$115,961
Expenses$147,368
Net Income-$31,407

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.02$0.89$1.16$1.47$0.31
2023Summary only. Only limited summary data is available for this year.$1.22$0.02$1.20$1.54$1.42$0.12
2022Summary only. Only limited summary data is available for this year.$1.11$0.03$1.08$2.16$2.32$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.04$1.24$1.78$1.71$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.15$1.16$1.59$1.60$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$1.92$1.42$0.50
2018Summary only. Only limited summary data is available for this year.$0.66$0.00$1.23$1.38$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.52$1.19$1.11$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.38$1.36$1.17$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.18$1.02$0.95$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.86$0.78$0.09
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.53$0.65$0.12
2012Summary only. Only limited summary data is available for this year.$0.15$0.00$1.24$1.12$0.12
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.73$0.72$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 28, 2016
Return Version
2015v2.1
Gross Receipts
$102,475
Mission and Program Overview

Mission

The mission of the new mexico center for therapeutic riding (nmctr) is to enrich and expand the lives of children, youth and adults with special needs through equine-assisted activities and therapties.

The corporation shall operate as an exempt charitable and educational organization within the meaning of section 501(c)(3) of the internal reveune code of 1986, as amended (or similar provision of any future revenue law)(the code) without profit to any officer or director1

Program Services

DescriptionGrantsExpenses
THE SPECIFIC PURPOSES FOR WHICH THE CORPORATION IS FORMED IS TO PROMOTE THE PHYSICAL, EMOTIONAL AND SOCIAL WELL-BEING OF CHILDREN AND ADULTS WITH DISABILITES THROUGH THERAPEUTIC HORSEBACK RIDING AND OTHER EQUINE ASSISTED THERAPY PROGRAMS.-$45,637
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEANE' SEIPresidentPT$0--
SHELLEY PHELANVice Preside-$0--
DEBORAH LAMALSecretary-$0--
JEANINE FISCHERTreasurer-$0--
MICHAEL PHELANDirector-$0--
BOB MURRAYDirector-$0--
KAREN MILLERDirector-$0--
Filing and Contact Details

Filer

Filer Name
The New Mexico Center for
EIN
46-5184226
Address
PO BOX 32505, SANTA FE, NM 87594-2505

Signing Officer

Name
JEANE' SEI
Title
President
Signed
2016-04-28
Discuss with paid preparer
Yes

Preparer

Firm
Ihlefeld Tax & Consulting LLC
Address
422 MEDICO LN STE C, SANTA FE, NM 87505-4786
Preparer
Mark W Ihlefeld CPA
Phone
5054241040
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising & promotion 3,091 fund raising 11,401 mechant fees 273 administrative 9,076 total 23,841

Form 990-ez, Part II, Line 24

30,750 30,750 less accumulated depreciation 30,750 30,750 total 0 0

Form 990-ez, Part III

The corporation shall operate as an exempt charitable and educational organization within the meaning of section 501(c)(3) of the internal reveune code of 1986, as amended (or similar provision of any future revenue law)(the code) without profit to any officer or director1

Form 990-ez, Part III, Line 28

The specific purposes for which the corporation is formed is to promote the physical, emotional and social well-being of children and adults with disabilites through therapeutic horseback riding and other equine assisted therapy programs.

Raw XML Appendix153 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/PersonNm0DONALD MILLER
IRS990EZ/BooksInCareOfDetail/PhoneNum05059891696
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt045 HEARSTONE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SANTA FE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd087506
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010776
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018417
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt089615
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07641
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt056490
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010776
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018417
IRS990EZ/GrossReceiptsAmt0102475
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010776
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018417
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010776
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018417
IRS990EZ/OccupancyRentUtltsAndMaintAmt014503
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEANE' SEI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHELLEY PHELAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEBORAH LAMAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEANINE FISCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHAEL PHELAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BOB MURRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KAREN MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt023841
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE CORPORATION SHALL OPERATE AS AN EXEMPT CHARITABLE AND EDUCATIONAL ORGANIZATION WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVEUNE CODE OF 1986, AS AMENDED (OR SIMILAR PROVISION OF ANY FUTURE REVENUE LAW)(THE CODE) WITHOUT PROFIT TO ANY OFFICER OR DIRECTOR1
IRS990EZ/ProgramServiceRevenueAmt012860
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE SPECIFIC PURPOSES FOR WHICH THE CORPORATION IS FORMED IS TO PROMOTE THE PHYSICAL, EMOTIONAL AND SOCIAL WELL-BEING OF CHILDREN AND ADULTS WITH DISABILITES THROUGH THERAPEUTIC HORSEBACK RIDING AND OTHER EQUINE ASSISTED THERAPY PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt045637
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NM
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt094834
IRS990EZ/TotalProgramServiceExpensesAmt045637
IRS990EZ/TotalRevenueAmt0102475
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.NMCTR.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt089615
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt080468
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt036041
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0103520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt065354
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0374998
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012860
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt016825
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt063825
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0438823
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0102475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt086268
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt052866
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0124180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt073034
IRS990ScheduleA/Total509Grp/TotalAmt0438823
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0102475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt086268
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt052866
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0124180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt073034
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0438823
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING & PROMOTION 3,091 FUND RAISING 11,401 MECHANT FEES 273 ADMINISTRATIVE 9,076 TOTAL 23,841
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt130,750 30,750 LESS ACCUMULATED DEPRECIATION 30,750 30,750 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATION SHALL OPERATE AS AN EXEMPT CHARITABLE AND EDUCATIONAL ORGANIZATION WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVEUNE CODE OF 1986, AS AMENDED (OR SIMILAR PROVISION OF ANY FUTURE REVENUE LAW)(THE CODE) WITHOUT PROFIT TO ANY OFFICER OR DIRECTOR1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SPECIFIC PURPOSES FOR WHICH THE CORPORATION IS FORMED IS TO PROMOTE THE PHYSICAL, EMOTIONAL AND SOCIAL WELL-BEING OF CHILDREN AND ADULTS WITH DISABILITES THROUGH THERAPEUTIC HORSEBACK RIDING AND OTHER EQUINE ASSISTED THERAPY PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANE' SEI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NEW MEXICO CENTER FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THERAPEUTIC RIDING
ReturnHeader/Filer/BusinessNameControlTxt0NEWM
ReturnHeader/Filer/EIN0465184226
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 32505
ReturnHeader/Filer/USAddress/CityNm0SANTA FE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd0875942505
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471862166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0IHLEFELD TAX & CONSULTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 MEDICO LN STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTA FE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0875054786
ReturnHeader/PreparerPersonGrp/PhoneNum05054241040
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK W IHLEFELD CPA
ReturnHeader/ReturnTs02016-05-27T14:41:03-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

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