Civic Intelligence

Calhoun County Family Resource Network Inc

EIN 55-0775491 • 501(c)3 • Grantsville, WV

Profile

Community resources and needs

PO Box 620Grantsville, WV 26147
Siviq Scores

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

Liabilities / Assets

91st percentile

0.71x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-10%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-25%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

0.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$145,893

Down $47,402 (-25%) from 2023

Liabilities

Down

$104,167

Down $7,488 (-6.7%) from 2023

Net Assets

Down

$41,726

Down $39,914 (-49%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin30th percentile

Revenue

Up

$383,861

Up $2,570 (+0.7%) from 2023

Expenses

Up

$423,775

Up $120,331 (+40%) from 2023

Net Income

Down

-$39,914

Down $117,761 (-151%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$200K$150K$100K$50K$0Assets 2011: $14,383Liabilities 2011: $02011Assets 2012: $20,378Liabilities 2012: $02012Assets 2013: $26,650Liabilities 2013: $02013Assets 2014: $28,472Liabilities 2014: $02014Assets 2015: $26,306Liabilities 2015: $355Net Assets 2015: $25,9512015Assets 2016: $17,048Liabilities 2016: $0Net Assets 2016: $17,0482016Assets 2017: $14,509Liabilities 2017: $0Net Assets 2017: $14,5092017Assets 2018: $10,613Liabilities 2018: $0Net Assets 2018: $10,6132018Assets 2019: $12,139Liabilities 2019: $0Net Assets 2019: $12,1392019Assets 2020: $12,182Liabilities 2020: $0Net Assets 2020: $12,1822020Assets 2021: $149,393Liabilities 2021: $125,400Net Assets 2021: $23,9932021Assets 2022: $122,787Liabilities 2022: $118,994Net Assets 2022: $3,7932022Assets 2023: $193,295Liabilities 2023: $111,655Net Assets 2023: $81,6402023Assets 2024: $145,893Liabilities 2024: $104,167Net Assets 2024: $41,7262024

Highlighted filing

2024

Assets$145,893
Liabilities$104,167
Net Assets$41,726
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $64,753Expenses 2011: $64,223Net Income 2011: $5302011Revenue 2012: $83,839Expenses 2012: $77,844Net Income 2012: $5,9952012Revenue 2013: $90,699Expenses 2013: $84,427Net Income 2013: $6,2722013Revenue 2014: $70,663Expenses 2014: $68,841Net Income 2014: $1,8222014Revenue 2015: $89,450Expenses 2015: $91,971Net Income 2015: -$2,5212015Revenue 2016: $67,915Expenses 2016: $76,818Net Income 2016: -$8,9032016Revenue 2017: $83,663Expenses 2017: $86,202Net Income 2017: -$2,5392017Revenue 2018: $68,510Expenses 2018: $72,406Net Income 2018: -$3,8962018Revenue 2019: $96,056Expenses 2019: $94,530Net Income 2019: $1,5262019Revenue 2020: $87,606Expenses 2020: $93,263Net Income 2020: -$5,6572020Revenue 2021: $118,087Expenses 2021: $106,276Net Income 2021: $11,8112021Revenue 2022: $124,361Expenses 2022: $144,561Net Income 2022: -$20,2002022Revenue 2023: $381,291Expenses 2023: $303,444Net Income 2023: $77,8472023Revenue 2024: $383,861Expenses 2024: $423,775Net Income 2024: -$39,9142024

Highlighted filing

2024

Revenue$383,861
Expenses$423,775
Net Income-$39,914
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$145,893
Liabilities
$104,167
Net assets
$41,726
Revenue
$383,861
Expenses
$423,775
Net income
-$39,914
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$1.04$0.42$3.84$4.24$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$1.12$0.82$3.81$3.03$0.78
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$1.19$0.04$1.24$1.45$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$1.25$0.24$1.18$1.06$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$0.88$0.93$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$0.96$0.95$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.69$0.72$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.84$0.86$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.68$0.77$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.89$0.92$0.03
2014Summary only. Only limited summary data is available for this year.$0.28$0.00$0.71$0.69$0.02
2013Summary only. Only limited summary data is available for this year.$0.27$0.00$0.91$0.84$0.06
2012Summary only. Only limited summary data is available for this year.$0.20$0.00$0.84$0.78$0.06
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.65$0.64$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 2017 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$83,663
Mission and Program Overview

Mission

Community resources and needs

Program Services

DescriptionGrantsExpenses
MOBILIZE THE COMMUNITY ENGAGE IN NEEDED PROBLEM SOLVING ACTIVITIES EVALUATE LOCAL SERVICE SYSTEM REVIEW AND REVISE COMMUNITY PLAN FOR AREA PLANNING AND COORDINATING$83,663$86,201
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAMANTHA CASONPresidentPT$0--
JAMIE MULLINSVice ChairPT$0--
JANET HEINEYTreasurer-$0--
BARB MCKOWNSecretary-$0--
JANET GHERKEDirector-$0--
KELLEY CAINDirector-$0--
GENEVA NICHOLSONDirector-$0--
JOYCE UNDERWOODDirector-$0--
Filing and Contact Details

Filer

Filer Name
Calhoun County Family Resource Network Inc
EIN
55-0775491
Address
PO BOX 620, Grantsville, WV 26147

Signing Officer

Name
Samantha Cason
Title
President
Phone
3043547177
Signed
2017-10-16
Discuss with paid preparer
No

Preparer

Firm
Kristina Beron CPA Pllc
Address
PO BOX 329, Glenville, WV 26351
Preparer
Kristina Beron CPA
Phone
3044628377
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity PROGRAM SERVICES”

Description of other expenses Part I line 16

“Description AmountLICENSE PERMITS AND FEES 375TRAVEL EXPENSES 2,468SUPPLIES 7,094MISCELLANEOUS 599THRIFT SHOP EXPENSES 2,733”

Raw XML Appendix168 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/PersonNm0SAMANTHA CASON
IRS990EZ/BooksInCareOfDetail/PhoneNum03043547177
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 620
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Grantsville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026147
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017048
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014509
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt068664
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2539
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0300
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017048
IRS990EZ/Form990TotalAssetsGrp/EOYAmt014509
IRS990EZ/GrossReceiptsAmt083663
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017048
IRS990EZ/NetAssetsOrFundBalancesEOYAmt014509
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017048
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt014509
IRS990EZ/OccupancyRentUtltsAndMaintAmt017837
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
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/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SAMANTHA CASON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMIE MULLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JANET HEINEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BARB MCKOWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JANET GHERKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KELLEY CAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GENEVA NICHOLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOYCE UNDERWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt013269
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY RESOURCES AND NEEDS
IRS990EZ/PrintingPublicationsPostageAmt026927
IRS990EZ/ProgramServiceRevenueAmt014999
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MOBILIZE THE COMMUNITY ENGAGE IN NEEDED PROBLEM SOLVING ACTIVITIES EVALUATE LOCAL SERVICE SYSTEM REVIEW AND REVISE COMMUNITY PLAN FOR AREA PLANNING AND COORDINATING
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt083663
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086201
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt027869
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt086202
IRS990EZ/TotalProgramServiceExpensesAmt086201
IRS990EZ/TotalRevenueAmt083663
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083663
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt067915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt089450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt070663
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt089011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0400702
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0400702
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083663
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt067915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt089450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt070663
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt089011
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0400702
IRS990ScheduleA/TotalSupportAmt0400702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountLICENSE PERMITS AND FEES 375TRAVEL EXPENSES 2,468SUPPLIES 7,094MISCELLANEOUS 599THRIFT SHOP EXPENSES 2,733
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMANTHA CASON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03043547177
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALHOUN COUNTY FAMILY RESOURCE NETWORK INC
ReturnHeader/Filer/BusinessNameControlTxt0CALH
ReturnHeader/Filer/EIN0550775491
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 620
ReturnHeader/Filer/USAddress/CityNm0Grantsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026147
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08A160219B3E6F88CB4F79F2A8A7CDC91DDD6777E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08A160219B3E6F88CB4F79F2A8A7CDC91DDD6777E
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05508012017296ktidtys
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-10-23
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0184.13.133.104
ReturnHeader/FilingSecurityInformation/IPDt02017-10-23
ReturnHeader/FilingSecurityInformation/IPTm009:15:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475554076
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRISTINA BERON CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 329
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Glenville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026351
ReturnHeader/PreparerPersonGrp/PhoneNum03044628377
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTINA BERON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-10-23T10:11:54-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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