Civic Intelligence

Roanoke Scottish Rite

990 • Fiscal year 2014 • EIN 54-0359998

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 06, 2015

622 Campbell Avenue SWRoanoke, VA 24016

(540) 343-6666

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Higher debt load relative to assets than 46% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Asset Growth

21st percentile

-1.2%

Faster asset growth than 21% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

45th percentile

-0.9%

Faster revenue growth than 45% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,185,371

Down $14,013 (-1.2%) from 2013

Net Assets

Down

$1,184,705

Down $14,405 (-1.2%) from 2013

Liabilities

Up

$666

Up $392 (+143%) from 2013

Revenue

Down

$96,071

Down $901 (-0.9%) from 2013

Expenses

Down

$110,476

Down $1,691 (-1.5%) from 2013

Net Income

Up

-$14,405

Up $790 (+5.2%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,255,239Liabilities 2010: $21,112Net Assets 2010: $1,234,1272010Assets 2011: $1,198,335Liabilities 2011: $23,311Net Assets 2011: $1,175,0242011Assets 2012: $1,170,958Liabilities 2012: $253Net Assets 2012: $1,170,7052012Assets 2013: $1,199,384Liabilities 2013: $274Net Assets 2013: $1,199,1102013Assets 2014: $1,185,371Liabilities 2014: $666Net Assets 2014: $1,184,7052014Assets 2015: $1,146,222Liabilities 2015: $1,522Net Assets 2015: $1,144,7002015Assets 2016: $1,141,325Liabilities 2016: $4,043Net Assets 2016: $1,137,2822016Assets 2017: $1,165,203Liabilities 2017: $7,599Net Assets 2017: $1,157,6042017Assets 2018: $1,144,930Liabilities 2018: $10,255Net Assets 2018: $1,134,6752018Assets 2019: $1,191,614Liabilities 2019: $12,089Net Assets 2019: $1,179,5252019Assets 2020: $1,214,935Liabilities 2020: $14,177Net Assets 2020: $1,200,7582020Assets 2021: $1,177,999Liabilities 2021: $16,859Net Assets 2021: $1,161,1402021Assets 2022: $1,171,702Liabilities 2022: $17,231Net Assets 2022: $1,154,4712022Assets 2023: $1,169,727Liabilities 2023: $23,102Net Assets 2023: $1,146,6252023Assets 2024: $1,181,201Liabilities 2024: $20,031Net Assets 2024: $1,161,1702024

Highlighted filing

2014

Assets$1,185,371
Liabilities$666
Net Assets$1,184,705

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $115,429Expenses 2010: $127,637Net Income 2010: -$12,2082010Revenue 2011: $96,313Expenses 2011: $123,512Net Income 2011: -$27,1992011Revenue 2012: $96,474Expenses 2012: $124,499Net Income 2012: -$28,0252012Revenue 2013: $96,972Expenses 2013: $112,167Net Income 2013: -$15,1952013Revenue 2014: $96,071Expenses 2014: $110,476Net Income 2014: -$14,4052014Revenue 2015: $100,620Expenses 2015: $105,276Net Income 2015: -$4,6562015Revenue 2016: $87,823Expenses 2016: $103,454Net Income 2016: -$15,6312016Revenue 2017: $106,671Expenses 2017: $101,576Net Income 2017: $5,0952017Revenue 2018: $124,580Expenses 2018: $102,515Net Income 2018: $22,0652018Revenue 2019: $111,889Expenses 2019: $114,712Net Income 2019: -$2,8232019Revenue 2020: $82,473Expenses 2020: $83,271Net Income 2020: -$7982020Revenue 2021: $111,248Expenses 2021: $104,039Net Income 2021: $7,2092021Revenue 2022: $102,872Expenses 2022: $114,541Net Income 2022: -$11,6692022Revenue 2023: $100,744Expenses 2023: $108,590Net Income 2023: -$7,8462023Revenue 2024: $118,792Expenses 2024: $124,247Net Income 2024: -$5,4552024

Highlighted filing

2014

Revenue$96,071
Expenses$110,476
Net Income-$14,405
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 6, 2015
Return Version
2014v5.0
Gross Receipts
$291,054
Mission and Program Overview

Mission

To support various charitable activities of freemasonry, to provide support to needy individuals, and to provide scholarships to college students in specific areas of study.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$773,326$786,898▲ $13,572
Investments in Publicly Traded Securities$339,530$346,618▲ $7,088
Savings and Temporary Cash Investments$77,237$41,425▼ $35,812
Cash and Non-Interest-Bearing Accounts$9,291$10,430▲ $1,139
Total Assets$1,199,384$1,185,371▼ $14,013
Liabilities
Accounts Payable and Accrued Expenses$274$666▲ $392
Total Liabilities$274$666▲ $392
Net Assets / Fund Balance
Unrestricted Net Assets$1,178,107$966,781▼ $211,326
Permanently Rstr Net Assets-$217,924-
Temporarily Rstr Net Assets$21,003$0▼ $21,003
Total Net Assets Fund Balance$1,199,110$1,184,705▼ $14,405
Total Liabilities and Net Assets / Fund Balance$1,199,384$1,185,371▼ $14,013

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$572,975-$572,975
Equipment$120,358-$120,358
Land$93,565-$93,565
Compensation and Service Providers

Board Members and Trustees

NameTitle
Moody Clayton DevauxTrustee of Consistory
Leonard Anthony RoweTrustee of Kadosh
Bobby C LooneyTrustee of Lodge of Perfection
Hafford Lee Arritt JrAlmoner
James V CadyAssistant Expert
Glen a BryantCaptain of the Host
Warren W SchmidCommander
William a Parks JrConsistory
Robbie L RobinsonExpert
Joseph L KropffFloater
Stephen S WillisJunior Warden
Clyde B LuptonMaster of Ceremonies
Fredric E DooleyOrator
David H DewSecretary
Barry D LightSenior Warden
Russell E MuncyTiler
Robert J RohrbackTreasurer
Robert T Carter IiVenerable Master
John F HartsockWise Master
Revenue and Support

Revenue Composition

Contributions and Grants
$64,361
Program Service Revenue
$8,332
Investment Income
$13,671
Other Revenue
$9,707
All Other Contributions
$851
Change in Net Assets
$-14,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,518
Salaries, Compensation, and Employee Benefits$25,588
Grants and Similar Amounts Paid$9,370
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,570--$24,570
Other Salaries and Wages-$23,350-$23,350
Office Expenses$6,712--$6,712
Insurance$6,169--$6,169
Grants to Domestic Orgs$5,370--$5,370
Fees for Services Accounting-$4,500-$4,500
Grants to Domestic Individuals$4,000--$4,000
Conferences and Meetings$2,822--$2,822
Payroll Taxes-$2,238-$2,238
Other Expenses$1,212$1,976-$1,212
Fees for Service Investment Mgmnt Fees-$1,067-$1,067
All Other Expenses$307--$307
Advertising$95--$95
Total Functional Expenses$77,345$33,131$0$110,476
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scottish Rite FoundationShawsville, VA501(c)(3)To Provide Support for Charitable Purposes.$5,370
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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 11

The organization provides a complete copy of form 990 to all members of its governing body at a board meeting prior to filing the form.

Form 990, Part VI, Section C, Line 19

The documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Roanoke Scottish Rite
EIN
54-0359998
Phone
5403436666
Address
622 CAMPBELL AVENUE SW, ROANOKE, VA 24016

Signing Officer

Name
David H Dew
Title
Secretary
Phone
5403436666
Signed
2015-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David H Dew
Formed
1911
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
20

Preparer

Firm
Anderson & Reed Llp
Address
PO BOX 13885, ROANOKE, VA 24038
Preparer
James M Scearce Jr
Phone
5403444333
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VENERABLE MASTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13ORATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14MASTER OF CEREMONIES
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXPERT
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IRS990/Form990PartVIISectionAGrp/TitleTxt17CAPTAIN OF THE HOST
IRS990/Form990PartVIISectionAGrp/TitleTxt18TILER
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0194983
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt063510
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SUPPORT VARIOUS CHARITABLE ACTIVITIES OF FREEMASONRY, TO PROVIDE SUPPORT TO NEEDY INDIVIDUALS, AND TO PROVIDE SCHOLARSHIPS TO COLLEGE STUDENTS IN SPECIFIC AREAS OF STUDY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01199110
IRS990/NetAssetsOrFundBalancesEOYAmt01184705
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-13410
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-13410
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08450
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08450
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt024570
IRS990/OccupancyGrp/TotalAmt024570
IRS990/OfficeExpensesGrp/ProgramServicesAmt06712
IRS990/OfficeExpensesGrp/TotalAmt06712
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPREME COUNCIL FEES
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01976
IRS990/OtherExpensesGrp/ProgramServicesAmt018067
IRS990/OtherExpensesGrp/ProgramServicesAmt18021
IRS990/OtherExpensesGrp/ProgramServicesAmt21212
IRS990/OtherExpensesGrp/TotalAmt018067
IRS990/OtherExpensesGrp/TotalAmt18021
IRS990/OtherExpensesGrp/TotalAmt21976
IRS990/OtherExpensesGrp/TotalAmt31212
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01257
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01257
IRS990/OtherRevenueTotalAmt01257
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023350
IRS990/OtherSalariesAndWagesGrp/TotalAmt023350
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02238
IRS990/PayrollTaxesGrp/TotalAmt02238
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0217924
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID H DEW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1REUNION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05482
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05482
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12850
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE SUPPORT TO NEEDY INDIVIDUALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05370
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05370
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE SCHOLARSHIPS TO COLLEGE STUDENTS IN SPECIFIC AREAS OF STUDY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt04000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01255
IRS990/PYGrantsAndSimilarPaidAmt02000
IRS990/PYInvestmentIncomeAmt014364
IRS990/PYOtherExpensesAmt085747
IRS990/PYOtherRevenueAmt09948
IRS990/PYProgramServiceRevenueAmt071405
IRS990/PYRevenuesLessExpensesAmt0-15195
IRS990/PYSalariesCompEmpBnftPaidAmt024420
IRS990/PYTotalExpensesAmt0112167
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt096972
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-14405
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08450
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077237
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041425
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0572975
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0572975
IRS990ScheduleD/EquipmentGrp/BookValueAmt0120358
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120358
IRS990ScheduleD/LandGrp/BookValueAmt093565
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093565
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0786898
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt05370
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE SUPPORT FOR CHARITABLE PURPOSES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SCOTTISH RITE FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0546048101
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 5
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SHAWSVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0241620005
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES A COMPLETE COPY OF FORM 990 TO ALL MEMBERS OF ITS GOVERNING BODY AT A BOARD MEETING PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt021003
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01199384
IRS990/TotalAssetsEOYAmt01185371
IRS990/TotalAssetsGrp/BOYAmt01199384
IRS990/TotalAssetsGrp/EOYAmt01185371
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt064361
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033131
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt077345
IRS990/TotalFunctionalExpensesGrp/TotalAmt0110476
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0274
IRS990/TotalLiabilitiesEOYAmt0666
IRS990/TotalLiabilitiesGrp/BOYAmt0274
IRS990/TotalLiabilitiesGrp/EOYAmt0666
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01199110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01184705
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt077345
IRS990/TotalProgramServiceRevenueAmt08332
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt027081
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04629
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt096071

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.$1.18$0.02$1.16$0.12$0.12$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.02$1.15$0.10$0.11$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.02$1.15$0.10$0.11$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.02$1.16$0.11$0.10$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.01$1.20$0.08$0.08$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.01$1.18$0.11$0.11$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.01$1.13$0.12$0.10$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.01$1.16$0.11$0.10$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.09$0.10$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.14$0.10$0.11$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.18$0.10$0.11$0.01
2013Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$0.10$0.11$0.02
2012Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.10$0.12$0.03
2011Summary only. Only limited summary data is available for this year.$1.20$0.02$1.18$0.10$0.12$0.03
2010Summary only. Only limited summary data is available for this year.$1.26$0.02$1.23$0.12$0.13$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)10 • $1M-$5M nonprofits