Civic Intelligence

Carroll County Education Assoc Inc

990 • Fiscal year 2015 • EIN 51-0159565

Aug 01, 2014 to Jul 31, 2015 • Filed on Jan 13, 2016

532 Baltimore Blvd No 307Westminster, MD 21157-5227

(410) 848-0983

Siviq Scores

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

Liabilities / Assets

91st percentile

0.18x

Higher debt load relative to assets than 91% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.17x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

55th percentile

5.4%

Higher net margin than 55% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$82,201

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 29.3% of source-year revenue.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

61st percentile

7.2%

Faster asset growth than 61% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-2.4%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$262,064

Up $17,510 (+7.2%) from 2014

Net Assets

Up

$214,201

Up $15,192 (+7.6%) from 2014

Liabilities

Up

$47,863

Up $2,318 (+5.1%) from 2014

Revenue

Down

$280,474

Down $6,835 (-2.4%) from 2014

Expenses

Down

$265,282

Down $11,134 (-4.0%) from 2014

Net Income

Up

$15,192

Up $4,299 (+39%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $161,018Liabilities 2010: $45,782Net Assets 2010: $115,2362010Assets 2011: $165,381Liabilities 2011: $45,351Net Assets 2011: $120,0302011Assets 2012: $195,509Liabilities 2012: $44,809Net Assets 2012: $150,7002012Assets 2013: $369,056Liabilities 2013: $180,940Net Assets 2013: $188,1162013Assets 2014: $244,554Liabilities 2014: $45,545Net Assets 2014: $199,0092014Assets 2015: $262,064Liabilities 2015: $47,863Net Assets 2015: $214,2012015Assets 2016: $235,386Liabilities 2016: $1,558Net Assets 2016: $233,8282016Assets 2017: $210,483Liabilities 2017: $991Net Assets 2017: $209,4922017Assets 2018: $244,807Liabilities 2018: $26,087Net Assets 2018: $218,7202018Assets 2019: $211,632Liabilities 2019: $26,935Net Assets 2019: $184,6972019Assets 2020: $243,285Liabilities 2020: $29,366Net Assets 2020: $213,9192020Assets 2021: $243,842Liabilities 2021: $2,950Net Assets 2021: $240,8922021Assets 2022: $244,678Liabilities 2022: $789Net Assets 2022: $243,8892022Assets 2023: $316,869Liabilities 2023: $51,858Net Assets 2023: $265,0112023Assets 2024: $335,073Liabilities 2024: $34,651Net Assets 2024: $300,4222024

Highlighted filing

2015

Assets$262,064
Liabilities$47,863
Net Assets$214,201

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $304,123Expenses 2010: $315,856Net Income 2010: -$11,7332010Revenue 2011: $306,078Expenses 2011: $301,284Net Income 2011: $4,7942011Expenses 2012: $305,3952012Expenses 2013: $260,1072013Revenue 2014: $287,309Expenses 2014: $276,416Net Income 2014: $10,8932014Revenue 2015: $280,474Expenses 2015: $265,282Net Income 2015: $15,1922015Revenue 2016: $302,203Expenses 2016: $327,069Net Income 2016: -$24,8662016Revenue 2017: $294,837Expenses 2017: $319,173Net Income 2017: -$24,3362017Revenue 2018: $304,112Expenses 2018: $288,629Net Income 2018: $15,4832018Revenue 2019: $290,722Expenses 2019: $324,745Net Income 2019: -$34,0232019Revenue 2020: $333,883Expenses 2020: $304,661Net Income 2020: $29,2222020Revenue 2021: $311,664Expenses 2021: $284,691Net Income 2021: $26,9732021Revenue 2022: $328,689Expenses 2022: $325,692Net Income 2022: $2,9972022Revenue 2023: $349,532Expenses 2023: $328,410Net Income 2023: $21,1222023Revenue 2024: $387,657Expenses 2024: $352,246Net Income 2024: $35,4112024

Highlighted filing

2015

Revenue$280,474
Expenses$265,282
Net Income$15,192
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Jan 13, 2016
Return Version
2014v6.0
Gross Receipts
$280,474
Mission and Program Overview

Mission

To work for the welfare of school children, the advancement of public education, and the improvement of instruction for all students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$243,355$259,571▲ $16,216
Rtn Earn Endowment Incm Other Fnds$199,009$214,201▲ $15,192
Land, Buildings, and Equipment, Net$0$2,493▲ $2,493
Prepaid Expenses and Deferred Charges$1,199$0▼ $1,199
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$244,554$262,064▲ $17,510
Liabilities
Accounts Payable and Accrued Expenses$45,545$47,863▲ $2,318
Total Liabilities$45,545$47,863▲ $2,318
Net Assets / Fund Balance
Total Net Assets Fund Balance$199,009$214,201▲ $15,192
Total Liabilities and Net Assets / Fund Balance$244,554$262,064▲ $17,510

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,493$63,255-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ted PaynePresident (2013-2015)FT$82,201-$82,201
Joshua DavidsonTreasurer (2013-2015)PT-$250$250
Mary ButlerSecretary (2014-2016)PT-$250$250
Teresa MccullohVice President (2014-2015)PT-$250$250
Carroll StaggsDirector (2013-2015)PT-$100$100
Christy BaummerDirector (2013-2015)PT-$100$100
Denise Applefeld-hendinDirector (2014-2016)PT-$100$100
Heather MckenzieDirector (2014-2016)PT-$100$100
Kelley McdonoughDirector (2014-2015)PT-$100$100
Rachel MccuskerDirector (2014-2016)PT-$100$100
Robin SzymanskiDirector (2013-2015)PT-$100$100
Ryan HeilmanDirector (2013-2015)PT-$100$100

Board Members and Trustees

NameTitle
Teresa MccullohPresident (2015-2017)
Kelley McdonoughVice President (2015-2016)
Celeste JordanDirector
Emily CramerDirector
Marsha DoolanDirector
Gary FooteDirector (2014-2016)
Yvonne GambrillDirector (2015-2017)
Revenue and Support

Revenue Composition

Contributions and Grants
$275,705
Program Service Revenue
$0
Investment Income
$46
Other Revenue
$4,723
All Other Contributions
$23,663
Change in Net Assets
$15,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,753
Other Expenses$117,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$76,338
Other Salaries and Wages---$61,903
Occupancy---$42,312
All Other Expenses---$24,306
Payroll Taxes---$9,512
Fees for Services Accounting---$5,645
Other Expenses---$4,984
Insurance---$703
Depreciation Depletion---$131
Total Functional Expenses$0$0$0$265,282
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Organization has members who elect all of the members of the governing body and approve decisions of the governing body.

Form 990, Part VI, Section A, Line 7A

Organization has members who elect all of the members of the governing body and approve decisions of the governing body.

Form 990, Part VI, Section A, Line 7B

Organization has members who elect all of the members of the governing body and approve decisions of the governing body. Any decisions of the governing body must be approved by the members.

Form 990, Part VI, Section B, Line 11

The form 990 is presented to the president and the treasurer. The executive board is then notified that it is on file and available for review by all members.

Form 990, Part VI, Section C, Line 19

The organization makes its documents and financials statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Carroll County Education Assoc Inc
EIN
51-0159565
Phone
4108480983
Address
532 BALTIMORE BLVD NO 307, WESTMINSTER, MD 21157-5227

Signing Officer

Name
Teresa Mcculloh
Title
President
Phone
4108480983
Signed
2016-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Mcculloh
Formed
1970
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
350

Preparer

Firm
Rager Lehman & Houck Pc
Address
205 E MAIN STREET, WESTMINSTER, MD 21157
Preparer
Harriet L Gillan CPA
Phone
4108763990
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONFERENCES, CONVENTION
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP EXPENSE
IRS990/OtherExpensesGrp/TotalAmt018452
IRS990/OtherExpensesGrp/TotalAmt111140
IRS990/OtherExpensesGrp/TotalAmt29856
IRS990/OtherExpensesGrp/TotalAmt34984
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt04723
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04723
IRS990/OtherRevenueTotalAmt04723
IRS990/OtherSalariesAndWagesGrp/TotalAmt061903
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt09512
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01199
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TERESA MCCULLOH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0275235
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt0117004
IRS990/PYOtherRevenueAmt012071
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt010893
IRS990/PYSalariesCompEmpBnftPaidAmt0159412
IRS990/PYTotalExpensesAmt0276416
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0287309
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt015192
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0199009
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0214201
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02493
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063255
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt065748
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02493
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS WHO ELECT ALL OF THE MEMBERS OF THE GOVERNING BODY AND APPROVE DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS MEMBERS WHO ELECT ALL OF THE MEMBERS OF THE GOVERNING BODY AND APPROVE DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION HAS MEMBERS WHO ELECT ALL OF THE MEMBERS OF THE GOVERNING BODY AND APPROVE DECISIONS OF THE GOVERNING BODY. ANY DECISIONS OF THE GOVERNING BODY MUST BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PRESENTED TO THE PRESIDENT AND THE TREASURER. THE EXECUTIVE BOARD IS THEN NOTIFIED THAT IT IS ON FILE AND AVAILABLE FOR REVIEW BY ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS DOCUMENTS AND FINANCIALS STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0244554
IRS990/TotalAssetsEOYAmt0262064
IRS990/TotalAssetsGrp/BOYAmt0244554
IRS990/TotalAssetsGrp/EOYAmt0262064
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0275705
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0265282
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045545
IRS990/TotalLiabilitiesEOYAmt047863
IRS990/TotalLiabilitiesGrp/BOYAmt045545
IRS990/TotalLiabilitiesGrp/EOYAmt047863
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199009
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0214201
IRS990/TotalOtherCompensationAmt01550
IRS990/TotalReportableCompFromOrgAmt082201
IRS990/TotalRevenueGrp/ExclusionAmt04769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0280474
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0244554
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0262064
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0532 BALTIMORE BLVD SUITE 307
IRS990/USAddress/CityNm0WESTMINSTER
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021157
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.CARROLLEDUCATORS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA MCCULLOH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04108480983
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARROLL COUNTY EDUCATION ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0CARR
ReturnHeader/Filer/EIN0510159565
ReturnHeader/Filer/PhoneNum04108480983
ReturnHeader/Filer/USAddress/AddressLine1Txt0532 BALTIMORE BLVD NO 307
ReturnHeader/Filer/USAddress/CityNm0WESTMINSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0211575227
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521191111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAGER LEHMAN & HOUCK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0205 E MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTMINSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021157
ReturnHeader/PreparerPersonGrp/PhoneNum04108763990
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HARRIET L GILLAN CPA
ReturnHeader/ReturnTs02016-01-13T06:57:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-08-01
ReturnHeader/TaxPeriodEndDt02015-07-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$0.35$3.00$3.88$3.52$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.52$2.65$3.50$3.28$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.01$2.44$3.29$3.26$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.03$2.41$3.12$2.85$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.29$2.14$3.34$3.05$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.27$1.85$2.91$3.25$0.34
2018Summary only. Only limited summary data is available for this year.$2.45$0.26$2.19$3.04$2.89$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.01$2.09$2.95$3.19$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.02$2.34$3.02$3.27$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.48$2.14$2.80$2.65$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.45$0.46$1.99$2.87$2.76$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$1.81$1.88$2.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.45$1.51$3.05
2011Summary only. Only limited summary data is available for this year.$1.65$0.45$1.20$3.06$3.01$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.46$1.15$3.04$3.16$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)5 • <$500k nonprofits