Civic Intelligence

Beef Empire Days Inc

990 • Fiscal year 2018 • EIN 48-0805353

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 03, 2018

206 East Fulton TerraceGarden City, KS 67846

(620) 275-6807

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

85th percentile

$22,500

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

18th percentile

-11%

Faster asset growth than 18% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-5.4%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$65,908

Down $7,927 (-11%) from 2017

Net Assets

Down

$65,908

Down $7,178 (-9.8%) from 2017

Liabilities

Down

$0

Down $749 (-100%) from 2017

Revenue

Down

$419,866

Down $23,918 (-5.4%) from 2017

Expenses

Up

$427,044

Up $674 (+0.2%) from 2017

Net Income

Down

-$7,178

Down $24,592 (-141%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $92,133Liabilities 2011: $02011Assets 2012: $64,468Liabilities 2012: $842Net Assets 2012: $63,6262012Assets 2013: $61,853Liabilities 2013: $691Net Assets 2013: $61,1622013Assets 2014: $74,783Liabilities 2014: $821Net Assets 2014: $73,9622014Assets 2015: $75,155Liabilities 2015: $817Net Assets 2015: $74,3382015Assets 2016: $56,489Liabilities 2016: $817Net Assets 2016: $55,6722016Assets 2017: $73,835Liabilities 2017: $749Net Assets 2017: $73,0862017Assets 2018: $65,908Liabilities 2018: $0Net Assets 2018: $65,9082018Assets 2019: $44,603Liabilities 2019: $69Net Assets 2019: $44,5342019Assets 2020: $54,537Liabilities 2020: $0Net Assets 2020: $54,5372020Assets 2021: $53,648Liabilities 2021: $0Net Assets 2021: $53,6482021Assets 2022: $86,910Liabilities 2022: $564Net Assets 2022: $86,3462022Assets 2023: $124,921Liabilities 2023: $625Net Assets 2023: $124,2962023Assets 2024: $156,282Liabilities 2024: $696Net Assets 2024: $155,5862024Assets 2025: $201,274Liabilities 2025: $696Net Assets 2025: $200,5782025

Highlighted filing

2018

Assets$65,908
Liabilities$0
Net Assets$65,908

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $420,707Expenses 2011: $419,063Net Income 2011: $1,6442011Revenue 2012: $502,984Expenses 2012: $532,222Net Income 2012: -$29,2382012Revenue 2013: $567,402Expenses 2013: $569,866Net Income 2013: -$2,4642013Revenue 2014: $651,029Expenses 2014: $638,229Net Income 2014: $12,8002014Revenue 2015: $473,253Expenses 2015: $472,877Net Income 2015: $3762015Revenue 2016: $422,894Expenses 2016: $441,560Net Income 2016: -$18,6662016Revenue 2017: $443,784Expenses 2017: $426,370Net Income 2017: $17,4142017Revenue 2018: $419,866Expenses 2018: $427,044Net Income 2018: -$7,1782018Revenue 2019: $392,475Expenses 2019: $413,849Net Income 2019: -$21,3742019Revenue 2020: $94,045Expenses 2020: $84,042Net Income 2020: $10,0032020Revenue 2021: $322,393Expenses 2021: $323,282Net Income 2021: -$8892021Revenue 2022: $587,587Expenses 2022: $554,889Net Income 2022: $32,6982022Revenue 2023: $697,130Expenses 2023: $659,180Net Income 2023: $37,9502023Revenue 2024: $817,800Expenses 2024: $786,510Net Income 2024: $31,2902024Revenue 2025: $898,941Expenses 2025: $853,949Net Income 2025: $44,9922025

Highlighted filing

2018

Revenue$419,866
Expenses$427,044
Net Income-$7,178
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 3, 2018
Return Version
2017v2.3
Gross Receipts
$468,120
Mission and Program Overview

Mission

To promote the advancement in the production and quality of beef as well as improve communications, continuing education and promotion of beef during beef empire days.

Orgainization of various activities during beef empire days to promote the beef industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$73,086$65,908▼ $7,178
Cash and Non-Interest-Bearing Accounts$52,725$44,766▼ $7,959
Savings and Temporary Cash Investments$21,110$21,142▲ $32
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$73,835$65,908▼ $7,927
Liabilities
Accounts Payable and Accrued Expenses$749$0▼ $749
Total Liabilities$749$0▼ $749
Net Assets / Fund Balance
Total Net Assets Fund Balance$73,086$65,908▼ $7,178
Total Liabilities and Net Assets / Fund Balance$73,835$65,908▼ $7,927

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$1,392$1,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacey CarrExecutive DirectorPT$22,500$22,500

Board Members and Trustees

NameTitle
Keith BryantPast President
Zach ConinePresident
Kashly SchweerVice President
Aly McclureBoard Member
Brian PriceBoard Member
Chase GleasonBoard Member
Dave PfennigerBoard Member
Edwin CooperBoard Member
Jason RiosBoard Member
Jeremy WhiteBoard Member
Justin WaggonerBoard Member
Ray PurdyBoard Member
Todd GrothusenBoard Member
Calie HazenSecretary
Jeremy SimonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$415,915
Investment Income
$32
Other Revenue
$3,919
Change in Net Assets
$-7,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,169
Salaries, Compensation, and Employee Benefits$26,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$30,644--$30,644
Current Officers, Directors, Trustees, and Key Employees$22,500--$22,500
All Other Expenses$17,130--$17,130
Other Expenses$8,150--$8,150
Occupancy$4,555--$4,555
Insurance$2,888--$2,888
Other Salaries and Wages$2,350--$2,350
Payroll Taxes$2,025--$2,025
Travel$1,775--$1,775
Fees for Services Accounting$1,700--$1,700
Office Expenses$1,221--$1,221
Total Functional Expenses$427,044$0$0$427,044
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,173
Fundraising Direct Expenses$48,254
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rodent Ball$31,728$31,728$28,883$2,845
Scholarship Fund$6,400$6,400$4,500$1,900
Total Events$52,173$52,173$48,254$3,919
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

NO REVIEW WAS CONDUCTED.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy (oral), and financial statements were made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Beef Empire Days Inc
EIN
48-0805353
Phone
6202756807
Address
206 EAST FULTON TERRACE, GARDEN CITY, KS 67846

Signing Officer

Name
Zach Conine
Title
President
Phone
6202756807
Signed
2018-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zach Conine
Formed
1969
Legal Domicile
Ks
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
250

Preparer

Firm
KELLER & MILLER CPA'S LLP
Address
401 CAMPUS DRIVE, GARDEN CITY, KS 67846-6155
Preparer
Troy L Dirks
Phone
6202756883
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IRS990/PayrollTaxesGrp/ProgramServicesAmt02025
IRS990/PayrollTaxesGrp/TotalAmt02025
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ZACH CONINE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0BEEF EMPIRE DAYS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0415915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0415915
IRS990/ProgSrvcAccomActy2Grp/Desc0THE RANCH RODEO IS A COMPETITION BETWEEN FEEDYARD AND CATTLE TEAMS. THE TEAMS COMPETE FOR THE BEST TIME WORKING CATTLE AND OFFERS THE GENERAL PUBLIC A CHANCE TO SEE CATTLE WORK BEING PERFORMED BY COWBOYS. THIS EDUCATES THE PUBLIC ON THE CATTLE INDUSTRY IN THE AREA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011070
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011573
IRS990/ProgSrvcAccomActy3Grp/Desc0THE BEEF EMPIRE DAYS PARADE IS AN EVENT THAT DRAWS A LARGE CROWD FROM THE COMMUNITY AND INCLUDES OVER 100 ENTRIES. PARADE FLOATS ARE PREPARED TO THE THEME OF BEEF EMPIRE DAYS AND TO SHOW SUPPORT FOR THE AREA ECONOMY IN BEEF. THE PARADE HAS COMMUNITY LEADERS, STATE AND FEDERAL LEADERS ATTEND, AND MEET THE GARDEN CITY AREA RESIDENTS. THE PARADE ALSO HONORS ONE AREA RESIDENT FOR THEIR ASSISTANCE IN THE BEEF INDUSTRY AS THE GRAND MARSHALL OF THE PARADE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0166
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE OTHER PROGRAMS AND EVENTS FOR THE COMMUNITY AND BEEF PRODUCERS TO ATTEND TO PROMOTE THE BEEF INDUSTRY. THE EVENTS OFFER A PLACE FOR COMMUNITY MEMBERS TO SOCIALIZE AND BE EDUCATED ON THE BEEF INDUSTRY. THIS INCLUDES CHUCKWAGONS IN THE PARK, MEATS CONTEST, CATTLE WORKING, A GOLF TOURNAMENT AND A CARNIVAL.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0191877
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0178903
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt032
IRS990/PYOtherExpensesAmt0396010
IRS990/PYOtherRevenueAmt05181
IRS990/PYProgramServiceRevenueAmt0438571
IRS990/PYRevenuesLessExpensesAmt017414
IRS990/PYSalariesCompEmpBnftPaidAmt030360
IRS990/PYTotalExpensesAmt0426370
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0443784
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-7178
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0224471
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt073086
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt065908
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021110
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021142
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01392
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01392
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048254
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCHOLARSHIP FUND
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RODENT BALL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt031728
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt014045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052173
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt031728
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt014045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052173
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03919
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt014871
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt048254
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04500
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028883
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY (ORAL), AND FINANCIAL STATEMENTS WERE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt073835
IRS990/TotalAssetsEOYAmt065908
IRS990/TotalAssetsGrp/BOYAmt073835
IRS990/TotalAssetsGrp/EOYAmt065908
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0427044
IRS990/TotalFunctionalExpensesGrp/TotalAmt0427044
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0749
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0749
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073086
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065908
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0191877
IRS990/TotalOtherProgSrvcRevenueAmt0178903
IRS990/TotalProgramServiceExpensesAmt0427044
IRS990/TotalProgramServiceRevenueAmt0415915
IRS990/TotalReportableCompFromOrgAmt022500
IRS990/TotalRevenueGrp/ExclusionAmt03919
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0415947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt073835
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065908
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01775
IRS990/TravelGrp/TotalAmt01775
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 382
IRS990/USAddress/CityNm0SCOTT CITY
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd067871
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.BEEFEMPIREDAYS.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ZACH CONINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06202756807
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEEF EMPIRE DAYS INC
ReturnHeader/Filer/BusinessNameControlTxt0BEEF
ReturnHeader/Filer/EIN0480805353
ReturnHeader/Filer/PhoneNum06202756807
ReturnHeader/Filer/USAddress/AddressLine1Txt0206 EAST FULTON TERRACE
ReturnHeader/Filer/USAddress/CityNm0GARDEN CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd067846
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0022628F5618E7726D4DA587ACC3D358C70EF4934
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E468D53AD7E712890DE928D48C8A23136E2ED7F1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.98.201.189
ReturnHeader/FilingSecurityInformation/IPDt02018-12-03

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.$2.01$0.01$2.01$8.99$8.54$0.45
2024Summary only. Only limited summary data is available for this year.$1.56$0.01$1.56$8.18$7.87$0.31
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.01$1.24$6.97$6.59$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.01$0.86$5.88$5.55$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$3.22$3.23$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.94$0.84$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$3.92$4.14$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$4.20$4.27$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.01$0.73$4.44$4.26$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.56$4.23$4.42$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.74$4.73$4.73$0.00
2014Summary only. Only limited summary data is available for this year.$0.75$0.01$0.74$6.51$6.38$0.13
2013Summary only. Only limited summary data is available for this year.$0.62$0.01$0.61$5.67$5.70$0.02
2012Summary only. Only limited summary data is available for this year.$0.64$0.01$0.64$5.03$5.32$0.29
2011Summary only. Only limited summary data is available for this year.$0.92$0.00$4.21$4.19$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)5 • <$500k nonprofits