Civic Intelligence

International Union of Elevator Constructors Local 74

990 • Fiscal year 2017 • EIN 59-1373249

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 02, 2018

PO Box 290125Tampa, FL 33687-0125

(813) 988-0950

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

74th percentile

14%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

42%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$983,192

Up $95,798 (+11%) from 2016

Net Assets

Up

$973,835

Up $99,798 (+11%) from 2016

Liabilities

Down

$9,357

Down $4,000 (-30%) from 2016

Revenue

Up

$723,255

Up $214,676 (+42%) from 2016

Expenses

Up

$623,457

Up $85,771 (+16%) from 2016

Net Income

Up

$99,798

Up $128,905 (+443%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $856,063Liabilities 2010: $111,111Net Assets 2010: $744,9522010Assets 2011: $830,037Liabilities 2011: $61,636Net Assets 2011: $768,4012011Assets 2012: $814,375Liabilities 2012: $17,264Net Assets 2012: $797,1112012Assets 2013: $884,335Liabilities 2013: $12,653Net Assets 2013: $871,6822013Assets 2014: $877,621Liabilities 2014: $10,774Net Assets 2014: $866,8472014Assets 2015: $916,722Liabilities 2015: $13,578Net Assets 2015: $903,1442015Assets 2016: $887,394Liabilities 2016: $13,357Net Assets 2016: $874,0372016Assets 2017: $983,192Liabilities 2017: $9,357Net Assets 2017: $973,8352017Assets 2018: $1,149,910Liabilities 2018: $17,033Net Assets 2018: $1,132,8772018Assets 2019: $1,302,900Liabilities 2019: $8,479Net Assets 2019: $1,294,4212019Assets 2020: $1,524,535Liabilities 2020: $5,474Net Assets 2020: $1,519,0612020Assets 2021: $1,726,722Liabilities 2021: $123,283Net Assets 2021: $1,603,4392021Assets 2022: $1,720,736Liabilities 2022: $139,309Net Assets 2022: $1,581,4272022Assets 2023: $1,761,383Liabilities 2023: $99,614Net Assets 2023: $1,661,7692023

Highlighted filing

2017

Assets$983,192
Liabilities$9,357
Net Assets$973,835

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $483,094Expenses 2010: $516,887Net Income 2010: -$33,7932010Revenue 2011: $636,610Expenses 2011: $613,161Net Income 2011: $23,4492011Revenue 2012: $474,507Expenses 2012: $445,797Net Income 2012: $28,7102012Revenue 2013: $494,127Expenses 2013: $419,556Net Income 2013: $74,5712013Revenue 2014: $414,425Expenses 2014: $419,260Net Income 2014: -$4,8352014Revenue 2015: $508,704Expenses 2015: $472,407Net Income 2015: $36,2972015Revenue 2016: $508,579Expenses 2016: $537,686Net Income 2016: -$29,1072016Revenue 2017: $723,255Expenses 2017: $623,457Net Income 2017: $99,7982017Revenue 2018: $799,690Expenses 2018: $640,648Net Income 2018: $159,0422018Revenue 2019: $825,310Expenses 2019: $663,766Net Income 2019: $161,5442019Revenue 2020: $962,717Expenses 2020: $735,068Net Income 2020: $227,6492020Revenue 2021: $885,060Expenses 2021: $800,682Net Income 2021: $84,3782021Revenue 2022: $1,052,968Expenses 2022: $1,074,980Net Income 2022: -$22,0122022Revenue 2023: $1,202,486Expenses 2023: $1,122,144Net Income 2023: $80,3422023

Highlighted filing

2017

Revenue$723,255
Expenses$623,457
Net Income$99,798
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 2, 2018
Return Version
2017v2.3
Gross Receipts
$723,255
Mission and Program Overview

Mission

Elevator union for representing union members

The union serves to protect its members while on the job by insuring that contractors comply with all safety measures. The union also provides up to date training for its members and promotes their elite skills. The union also pursues collective bargaining agreements on behalf of the members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$431,807$464,725▲ $32,918
Cash and Non-Interest-Bearing Accounts$298,958$319,816▲ $20,858
Accounts Receivable$104,735$148,516▲ $43,781
Savings and Temporary Cash Investments$51,894$50,135▼ $1,759
Total Assets$887,394$983,192▲ $95,798
Liabilities
Other Liabilities$13,357$9,357▼ $4,000
Total Liabilities$13,357$9,357▼ $4,000
Net Assets / Fund Balance
Unrestricted Net Assets$874,037$973,835▲ $99,798
Total Net Assets Fund Balance$874,037$973,835▲ $99,798
Total Liabilities and Net Assets / Fund Balance$887,394$983,192▲ $95,798

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$334,155$137,883$472,038
Land$130,570-$130,570
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shane McguinPresident
Bart WalshExec Board
Jon SowellExec Board
Jose CarmonaExec Board
Anthony SpinellaTrustee
Bob ZitoTrustee
Walter FriasTrustees
John SpinellaBusiness Age
Travis YohnRecording Se
Leroy HoltVice Preside
Tyler YohnWarden
Revenue and Support

Revenue Composition

Contributions and Grants
$678,847
Program Service Revenue
$44,150
Investment Income
$258
Other Revenue
$0
Change in Net Assets
$99,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,336
Other Expenses$77,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$223,629--$223,629
Other Salaries and Wages$114,880$52,545-$167,425
Pension Plan Contributions$84,883$28,295-$113,178
Other Employee Benefits$23,672$4,993-$28,665
Payroll Taxes$9,801$3,267-$13,068
Depreciation Depletion$12,769--$12,769
Office Expenses$8,731$2,674-$11,405
Advertising$10,190--$10,190
Conferences and Meetings$9,357--$9,357
Insurance$5,194$2,558-$7,752
Fees for Services Accounting$2,982$994-$3,976
Occupancy$3,668--$3,668
All Other Expenses$2,347$445-$2,792
Travel$2,349--$2,349
Other Expenses$1,860--$1,860
Total Functional Expenses$527,686$95,771$0$623,457
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes$4,506
Accrued Credit Card Chgs$3,851
Accrued 401k$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Members elect all governing members

Form 990, Page 6, Part VI, Line 7B

All financial decisions are voted on by the general membership. This includes dues increases and any additional costs to be incurred by the organization. All officers are elected for a one year term, business agents serve a three year term as does director/trustees. Director/trustees expiration of terms rotate, so that they do not all expire at the same time.

Form 990, Page 6, Part VI, Line 11B

Board reviews return to make sure it is consistent with the required lm-2 filings with department of labor.

Form 990, Page 6, Part VI, Line 12C

Any member or officer can be removed from membership for just cause, wtih proper notice and a majority vote of the general membership. All financial expenditures in excess of 10,000 requires approval of the general membership. All other transactions require 2 signatures.

Form 990, Page 6, Part VI, Line 15A

The business agent is a paid employee of the local. Their wages are set in the constitution and by-laws and are based on the highest local scale.

Form 990, Page 6, Part VI, Line 15B

Officers compelled to lose regular time for their duties shall receive pay for the same from the organization. No other compensation is paid to officers.

Form 990, Page 6, Part VI, Line 19

Members of the organization are required to have in their possession at all times a copy of the constitution and by-laws. Information regarding the organization are at the iuec website.

Filing and Contact Details

Filer

Filer Name
International Union of Elevator
EIN
59-1373249
Phone
8139880950
Address
PO BOX 290125, TAMPA, FL 33687-0125

Signing Officer

Name
John Spinella
Title
Business Agent
Phone
8139880950
Signed
2018-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Spinella
Formed
1924
Voting Board Members
11
Independent Board Members
11
Employees
3

Preparer

Firm
Amy Diamond CPA
Address
13799 PARK BLVD 195, SEMINOLE, FL 33776-3402
Preparer
Gayla B Russell CPA
Phone
7278289554
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The union serves to protect its members while on the job by insuring that contractors comply with all safety measures. The union also provides up to date training for its members and promotes their elite skills. The union also pursues collective bargaining agreements on behalf of the members.

Form 990, Page 2, Part III, Line 4D

Same as mission statement

Raw XML Appendix363 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.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04506
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED CREDIT CARD CHGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED 401K
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0464725
IRS990ScheduleD/TotalLiabilityAmt09357
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION SERVES TO PROTECT ITS MEMBERS WHILE ON THE JOB BY INSURING THAT CONTRACTORS COMPLY WITH ALL SAFETY MEASURES. THE UNION ALSO PROVIDES UP TO DATE TRAINING FOR ITS MEMBERS AND PROMOTES THEIR ELITE SKILLS. THE UNION ALSO PURSUES COLLECTIVE BARGAINING AGREEMENTS ON BEHALF OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SAME AS MISSION STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT ALL GOVERNING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL FINANCIAL DECISIONS ARE VOTED ON BY THE GENERAL MEMBERSHIP. THIS INCLUDES DUES INCREASES AND ANY ADDITIONAL COSTS TO BE INCURRED BY THE ORGANIZATION. ALL OFFICERS ARE ELECTED FOR A ONE YEAR TERM, BUSINESS AGENTS SERVE A THREE YEAR TERM AS DOES DIRECTOR/TRUSTEES. DIRECTOR/TRUSTEES EXPIRATION OF TERMS ROTATE, SO THAT THEY DO NOT ALL EXPIRE AT THE SAME TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS RETURN TO MAKE SURE IT IS CONSISTENT WITH THE REQUIRED LM-2 FILINGS WITH DEPARTMENT OF LABOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY MEMBER OR OFFICER CAN BE REMOVED FROM MEMBERSHIP FOR JUST CAUSE, WTIH PROPER NOTICE AND A MAJORITY VOTE OF THE GENERAL MEMBERSHIP. ALL FINANCIAL EXPENDITURES IN EXCESS OF 10,000 REQUIRES APPROVAL OF THE GENERAL MEMBERSHIP. ALL OTHER TRANSACTIONS REQUIRE 2 SIGNATURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BUSINESS AGENT IS A PAID EMPLOYEE OF THE LOCAL. THEIR WAGES ARE SET IN THE CONSTITUTION AND BY-LAWS AND ARE BASED ON THE HIGHEST LOCAL SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICERS COMPELLED TO LOSE REGULAR TIME FOR THEIR DUTIES SHALL RECEIVE PAY FOR THE SAME FROM THE ORGANIZATION. NO OTHER COMPENSATION IS PAID TO OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBERS OF THE ORGANIZATION ARE REQUIRED TO HAVE IN THEIR POSSESSION AT ALL TIMES A COPY OF THE CONSTITUTION AND BY-LAWS. INFORMATION REGARDING THE ORGANIZATION ARE AT THE IUEC WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0887394
IRS990/TotalAssetsEOYAmt0983192
IRS990/TotalAssetsGrp/BOYAmt0887394
IRS990/TotalAssetsGrp/EOYAmt0983192
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0678847
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095771
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0527686
IRS990/TotalFunctionalExpensesGrp/TotalAmt0623457
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013357
IRS990/TotalLiabilitiesEOYAmt09357
IRS990/TotalLiabilitiesGrp/BOYAmt013357
IRS990/TotalLiabilitiesGrp/EOYAmt09357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0874037
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0973835
IRS990/TotalProgramServiceRevenueAmt044150
IRS990/TotalRevenueGrp/ExclusionAmt044150
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0723255
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0887394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0983192
IRS990/TravelGrp/ProgramServicesAmt02349
IRS990/TravelGrp/TotalAmt02349
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0874037
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0973835
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 209125
IRS990/USAddress/CityNm0TAMPA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0336870125
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0IUEC
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SPINELLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08139880950
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL UNION OF ELEVATOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONSTRUCTORS LOCAL 74
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0591373249
ReturnHeader/Filer/PhoneNum08139880950
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 290125
ReturnHeader/Filer/USAddress/CityNm0TAMPA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0336870125
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId066FCE292D56D95EC1244FABE9A1D4CC4DFE55603
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ECC4ED6AAE331D1C809A463CD42F4984BA4F361E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt054.185.178.223
ReturnHeader/FilingSecurityInformation/IPDt02018-07-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:57:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473007789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AMY DIAMOND CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013799 PARK BLVD 195
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEMINOLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0337763402
ReturnHeader/PreparerPersonGrp/PhoneNum07278289554
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GAYLA B RUSSELL CPA
ReturnHeader/ReturnTs02018-07-16T14:57:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.76$0.10$1.66$1.20$1.12$0.08
2022Summary only. Only limited summary data is available for this year.$1.72$0.14$1.58$1.05$1.07$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.12$1.60$0.89$0.80$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.01$1.52$0.96$0.74$0.23
2019Summary only. Only limited summary data is available for this year.$1.30$0.01$1.29$0.83$0.66$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.02$1.13$0.80$0.64$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$0.72$0.62$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.01$0.87$0.51$0.54$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.01$0.90$0.51$0.47$0.04
2014Summary only. Only limited summary data is available for this year.$0.88$0.01$0.87$0.41$0.42$0.00
2013Summary only. Only limited summary data is available for this year.$0.88$0.01$0.87$0.49$0.42$0.07
2012Summary only. Only limited summary data is available for this year.$0.81$0.02$0.80$0.47$0.45$0.03
2011Summary only. Only limited summary data is available for this year.$0.83$0.06$0.77$0.64$0.61$0.02
2010Summary only. Only limited summary data is available for this year.$0.86$0.11$0.74$0.48$0.52$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • $500k-$1M nonprofits