Civic Intelligence

Na Keiki O Emalia

EIN 47-3859477 • 501(c)3 • Wailuku, HI

Profile

Na Keiki O Emalia provides bereavement support for children, teens, and their families.

PO Box 1137Wailuku, HI 96793

www.nkoemaui.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$56,751

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 63.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2022

Revenue Growth

88th percentile

66%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2022

Assets

Up

$232,091

Up $69,152 (+42%) from 2020

Liabilities

Up

$309

Up $309 from 2020

Net Assets

Up

$231,782

Up $68,843 (+42%) from 2020

Revenue

Up

$244,688

Up $155,370 (+174%) from 2020

Expenses

Up

$149,854

Up $40,399 (+37%) from 2020

Net Income

Up

$94,834

Up $114,971 (+571%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2016: $159,706Liabilities 2016: $8,501Net Assets 2016: $151,2052016Assets 2017: $166,859Liabilities 2017: $175Net Assets 2017: $166,6842017Assets 2018: $152,174Liabilities 2018: $1,712Net Assets 2018: $150,4622018Assets 2019: $187,744Liabilities 2019: $4,668Net Assets 2019: $183,0762019Assets 2020: $162,939Liabilities 2020: $0Net Assets 2020: $162,9392020Assets 2022: $232,091Liabilities 2022: $309Net Assets 2022: $231,7822022

Highlighted filing

2022

Assets$232,091
Liabilities$309
Net Assets$231,782

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $172,756Expenses 2016: $45,258Net Income 2016: $127,4982016Revenue 2017: $109,885Expenses 2017: $94,406Net Income 2017: $15,4792017Revenue 2018: $90,618Expenses 2018: $106,840Net Income 2018: -$16,2222018Revenue 2019: $140,184Expenses 2019: $107,571Net Income 2019: $32,6132019Revenue 2020: $89,318Expenses 2020: $109,455Net Income 2020: -$20,1372020Revenue 2022: $244,688Expenses 2022: $149,854Net Income 2022: $94,8342022

Highlighted filing

2022

Revenue$244,688
Expenses$149,854
Net Income$94,834

Filings

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jan 4, 2022
Return Version
2020v4.0
Gross Receipts
$89,318
Mission and Program Overview

Mission

Na keiki o emalia provides support to grieving children, teens, and their families to help them heal after the death of a loved one

Na Keiki O Emalia provides bereavement support for children, teens, and their families.

Program Services

DescriptionGrantsExpenses
Na Keiki O Emalia runs peer support groups to help children, teens, and their parents/adult care providers through the grief process.$0$19,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terri ErwinExecutive DirectorFT$56,751-$56,751
Carole ZoomPresidentPT$0--
Marnie Masuda ClevelandVice President-$0--
Debbie McMenemyTreasurer-$0--
Erin Wooldridge O'KiefSecretary-$0--
Carri MarkoulisDirector-$0--
Laura FortinDirector-$0--
Zadoc Brown IIIDirector-$0--
Mercy PalmerDirector-$0--
Candice CarterDirector-$0--
Jamie ClarkDirector-$0--
Caitlyn MillerDirector-$0--
Filing and Contact Details

Filer

Filer Name
Na Keiki O Emalia
EIN
47-3859477
Phone
8082149832
Address
PO Box 1137, Wailuku, HI 96793

Signing Officer

Name
Terri Erwin
Title
Executive Director
Phone
8082149832
Signed
2022-01-04
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

Program expenses and Fundraising Costs

Form 990-EZ, Part II, Line 24

Credit Card refund receivable.

Raw XML Appendix213 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Terri Erwin
IRS990EZ/BooksInCareOfDetail/PhoneNum08082149832
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1137
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Wailuku
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096793
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0186376
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0162735
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt088997
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-20137
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0187744
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0162939
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt089318
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0321
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0183076
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0162939
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0183076
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0162939
IRS990EZ/OccupancyRentUtltsAndMaintAmt011864
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.5
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.5
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.5
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.5
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt100.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt056751
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/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
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/EmployeeBenefitProgramAmt90
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/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Terri Erwin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Carole Zoom
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Marnie Masuda Cleveland
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Debbie McMenemy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Erin Wooldridge O'Kief
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Carri Markoulis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Laura Fortin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Zadoc Brown III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Mercy Palmer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Candice Carter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Jamie Clark
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11Caitlyn Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01368
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0204
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt030917
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Na Keiki O Emalia provides bereavement support for children, teens, and their families.
IRS990EZ/PrintingPublicationsPostageAmt01008
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Na Keiki O Emalia runs peer support groups to help children, teens, and their parents/adult care providers through the grief process.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019262
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt065666
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04668
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0109455
IRS990EZ/TotalProgramServiceExpensesAmt019262
IRS990EZ/TotalRevenueAmt089318
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.nkoemaui.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt088997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0139411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt090091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0109885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0172756
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0601140
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0773
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0527
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01300
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99784
IRS990ScheduleA/PublicSupportPY170Pct00.99
IRS990ScheduleA/PublicSupportTotal170Amt0601140
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt088997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0139411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt090091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0109885
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0172756
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0601140
IRS990ScheduleA/TotalSupportAmt0602440
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program expenses and Fundraising Costs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Credit Card refund receivable.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24
ReasonableCauseExplanation/ExplanationTxt0Na Keiki O Emalia had a reliable, skilled, financial professional who volunteered with us during his annual visits to Hawaii from Canada. He helped with bookkeeping and organizing materials for tax filings. He has been unable to return because of COVID-related travel restrictions. We collaborated remotely after his departure in 2020. This fall, close to the end of our extension to file, we were notified that he was unable to volunteer further because of the unlikelihood of his ever returning to Hawaii. Despite the efforts of our staff to prepare and submit the 990 on time, we were unable to do so. To avoid this in the future, Na Keiki O Emalia will either engage a professional firm for assistance or find another skilled volunteer.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/ProfilePasswordChangeInd0X
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Terri Erwin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08082149832
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NA KEIKI O EMALIA
ReturnHeader/Filer/BusinessNameControlTxt0NAKE
ReturnHeader/Filer/EIN0473859477
ReturnHeader/Filer/PhoneNum08082149832
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1137
ReturnHeader/Filer/USAddress/CityNm0Wailuku
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/ReturnTs02022-01-04T20:29:52-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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