Civic Intelligence

Kentucky Opera Association Inc.

990 • Fiscal year 2016 • EIN 61-6013111

Jun 01, 2015 to May 31, 2016 • Filed on Jan 23, 2017

Organization Profilewww.kyopera.org

View Organization Page

323 West Broadway Suite 601Louisville, KY 40202

(502) 584-4500

Siviq Scores

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

Liabilities / Assets

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

71st percentile

11%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$73,214

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

69th percentile

7.9%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

7th percentile

-45%

Faster revenue growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$4,056,155

Up $298,089 (+7.9%) from 2015

Net Assets

Up

$3,782,410

Up $270,488 (+7.7%) from 2015

Liabilities

Up

$273,745

Up $27,601 (+11%) from 2015

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin71st percentile

Revenue

Down

$2,310,601

Down $1,891,364 (-45%) from 2015

Expenses

Up

$2,048,499

Up $5,583 (+0.3%) from 2015

Net Income

Down

$262,102

Down $1,896,947 (-88%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,489,104Liabilities 2011: $315,227Net Assets 2011: $1,173,8772011Assets 2012: $1,355,955Liabilities 2012: $246,245Net Assets 2012: $1,109,7102012Assets 2013: $1,597,169Liabilities 2013: $264,878Net Assets 2013: $1,332,2912013Assets 2014: $1,623,556Liabilities 2014: $250,867Net Assets 2014: $1,372,6892014Assets 2015: $3,758,066Liabilities 2015: $246,144Net Assets 2015: $3,511,9222015Assets 2016: $4,056,155Liabilities 2016: $273,745Net Assets 2016: $3,782,4102016Assets 2017: $4,230,704Liabilities 2017: $239,131Net Assets 2017: $3,991,5732017Assets 2018: $4,567,713Liabilities 2018: $282,689Net Assets 2018: $4,285,0242018Assets 2019: $3,977,257Liabilities 2019: $288,150Net Assets 2019: $3,689,1072019Assets 2020: $3,977,863Liabilities 2020: $592,893Net Assets 2020: $3,384,9702020Assets 2021: $5,122,729Liabilities 2021: $176,070Net Assets 2021: $4,946,6592021Assets 2022: $4,939,443Liabilities 2022: $664,753Net Assets 2022: $4,274,6902022Assets 2023: $6,048,772Liabilities 2023: $1,209,535Net Assets 2023: $4,839,2372023Assets 2024: $5,629,355Liabilities 2024: $1,633,745Net Assets 2024: $3,995,6102024

Highlighted filing

2016

Assets$4,056,155
Liabilities$273,745
Net Assets$3,782,410
Open 2016 Filing

Operations Trend

Revenue Growth7th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,916,317Expenses 2011: $1,908,884Net Income 2011: $7,4332011Revenue 2012: $2,095,687Expenses 2012: $2,078,858Net Income 2012: $16,8292012Revenue 2013: $2,164,774Expenses 2013: $2,011,753Net Income 2013: $153,0212013Revenue 2014: $2,086,023Expenses 2014: $2,085,325Net Income 2014: $6982014Revenue 2015: $4,201,965Expenses 2015: $2,042,916Net Income 2015: $2,159,0492015Revenue 2016: $2,310,601Expenses 2016: $2,048,499Net Income 2016: $262,1022016Revenue 2017: $2,082,498Expenses 2017: $2,076,356Net Income 2017: $6,1422017Revenue 2018: $2,469,259Expenses 2018: $2,242,811Net Income 2018: $226,4482018Revenue 2019: $1,775,444Expenses 2019: $2,206,832Net Income 2019: -$431,3882019Revenue 2020: $1,872,590Expenses 2020: $2,401,113Net Income 2020: -$528,5232020Revenue 2021: $1,798,931Expenses 2021: $1,127,853Net Income 2021: $671,0782021Revenue 2022: $2,050,260Expenses 2022: $2,133,621Net Income 2022: -$83,3612022Revenue 2023: $2,935,192Expenses 2023: $2,611,849Net Income 2023: $323,3432023Revenue 2024: $1,704,440Expenses 2024: $2,622,458Net Income 2024: -$918,0182024

Highlighted filing

2016

Revenue$2,310,601
Expenses$2,048,499
Net Income$262,102
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 23, 2017
Return Version
2015v3.0
Gross Receipts
$2,887,513
Mission and Program Overview

Mission

Kentucky opera enriches and engages our community through spectacular music, creative storytelling, and the thrill of the human voice

To give performance of operas and operettas of all types and to perform all acts and functions necessary or desirable in connection with the training and development of competent young performers in the field of opera.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,194,206$1,853,553▼ $340,653
Investments in Publicly Traded Securities$493,602$1,627,678▲ $1,134,076
Savings and Temporary Cash Investments$476,498$290,881▼ $185,617
Investments Other Securities$476,282$141,847▼ $334,435
Prepaid Expenses and Deferred Charges$86,966$100,634▲ $13,668
Land, Buildings, and Equipment, Net$20,678$26,326▲ $5,648
Accounts Receivable$9,834$15,236▲ $5,402
Total Assets$3,758,066$4,056,155▲ $298,089
Liabilities
Deferred Revenue$155,739$187,706▲ $31,967
Accounts Payable and Accrued Expenses$90,405$86,039▼ $4,366
Total Liabilities$246,144$273,745▲ $27,601
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,335,757$2,570,717▲ $234,960
Temporarily Rstr Net Assets$1,041,311$1,024,781▼ $16,530
Unrestricted Net Assets$134,854$186,912▲ $52,058
Total Net Assets Fund Balance$3,511,922$3,782,410▲ $270,488
Total Liabilities and Net Assets / Fund Balance$3,758,066$4,056,155▲ $298,089

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,326$187,790$214,116

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$969,884$774,975▲ $36,801-$1,769,525
2015$919,782-▲ $58,988-$969,884
2014$828,995-▲ $99,232-$919,782
2013$676,844$50,000▲ $109,543-$828,995
2012$735,561-▼ $50,456-$676,844
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David RothGeneral DirectorFT$62,692$10,522$73,214

Board Members and Trustees

NameTitle
Christy KramerImmediate Past President
William A Blodgett JrPresident
Abby WeleskiDirector
Adele LeightDirector
Anita StreeterDirector
Ann GeorgeheadDirector
Cary HearnDirector
Celia ManloveDirector
David ArmstrongDirector
David MatejaDirector
Derek BurchamDirector
Dianne LeeDirector
Duane SchraderDirector
Eric ScottDirector
Ernie WilliamsDirector
Gail B TwayDirector
Greg HaynesDirector
Greg MillerDirector
Henry H KuehnDirector
Jane BoyerDirector
Janet ReillyDirector
John DavisDirector
John HudsonDirector
Jon SandersDirector
Joy Yudofsky BehrDirector
Karla HopkinsDirector
Lawrence GettlemanDirector
Maria WhiteDirector
Mary Celeste LermanDirector
Matt HamelDirector
Paula HarshawDirector
Renee ReynoldsDirector
Rich WhippleDirector
Ruth AtkinsDirector
Shawn P MaloneDirector
Thomas A JonesDirector
Tom O'BrienDirector
Turney BerryDirector
Christopher W D JonesSecretary
John SweeneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,643,745
Program Service Revenue
$384,653
Investment Income
$16,280
Other Revenue
$265,923
All Other Contributions
$1,001,890
Change in Net Assets
$262,102

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,298,466
Revenue Not Reported on Financial Statements
$12,135
Revenue Not Reported on Form 990
$156,873
Other Revenue Adjustments
$12,135
Total Revenue per Audited Statements
$2,455,339
Total Revenue per Form 990
$2,310,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,656,882
Salaries, Compensation, and Employee Benefits$391,617
Total Fundraising Expense$229,634
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$268,774$36,264$36,105$341,143
Other Salaries and Wages$131,640$18,149$154,704$304,493
Other Expenses$143,073$92,036-$143,073
Advertising$94,370--$94,370
Occupancy$58,120$32,750-$90,870
Office Expenses$14,253$20,740$6,536$41,529
Other Employee Benefits$25,097$2,958$12,469$40,524
Fees for Services Other-$28,021-$28,021
Travel$10,854$14,798$1,557$27,209
Payroll Taxes$9,938$2,615$11,635$24,188
Current Officers, Directors, Trustees, and Key Employees$9,054$4,528$4,528$18,110
Insurance-$8,396-$8,396
Depreciation Depletion$5,844$649-$6,493
Pension Plan Contributions$1,688$514$2,100$4,302
Total Functional Expenses$1,556,447$262,418$229,634$2,048,499

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,184,851
Expenses per Audited Statements$2,048,499
Total Expenses per Form 990$2,048,499
Expenses Not Reported on Form 990$136,352
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$340,824
Fundraising Gross Income$161,193
Gaming Direct Expenses$159,868
Fundraising Direct Expenses$76,307
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnevale$139,833$139,833$74,512$65,321
Kentucky Opera Guild$21,360$21,360$1,795$19,565
Total Events$161,193$161,193$76,307$84,886
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common Board MemberOrganization provides supporting services to the Kentucky Opera Association, Inc. The organization's board includes the general director of the Kentucky Opera Association, Inc. The general director of the Kentucky Opera Association Inc., David Roth, was a full time employee (40 hours/week) of the Kentucky Opera Association, Inc. David Roth passed away in July 2015.No$904
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 Chief Financial Officer, General Director and Finance Committee review Form 990 before final submission to the IRS.”

Form 990, Part VI, Section B, line 12C

“Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, is considered an interested person. He/she shall sign the conflict of interest policy annually. The Board and committees regularly monitor and enforce compliance with the policy.”

Form 990, Part VI, Section B, line 15A

“The Board reviews only for the General Director based on comparable salary data.”

Form 990, Part VI, Section C, line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Opera Association Inc
EIN
61-6013111
Phone
5025844500
Address
323 West Broadway Suite 601, Louisville, KY 40202

Signing Officer

Name
William A Blodgett Jr
Title
Board President & Interim Gen. Director
Phone
5025844500
Signed
2017-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William A Blodgett Jr
Formed
1952
Legal Domicile
Ky
Voting Board Members
40
Independent Board Members
40
Employees
15
Volunteers
50

Preparer

Firm
Strothman & Company PSC
Address
325 W Main St Suite 1600, Louisville, KY 40202-4251
Preparer
John Kennedy
Phone
5025851600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

“Orchestra Contract Labor: Program service expenses 133,144. Management and general expenses 0. Fundraising expenses 0. Total expenses 133,144. Technical Contract Labor: Program service expenses 112,784. Management and general expenses 0. Fundraising expenses 0. Total expenses 112,784. Fundraising: Program service expenses 0. Management and general expenses 0. Fundraising expenses 30,333. Total expenses 30,333. Miscellaneous: Program service expenses 5,233. Management and general expenses 7,398. Fundraising expenses 5,772. Total expenses 18,403. Bad Debt: Program service expenses 0. Management and general expenses 16,025. Fundraising expenses 0. Total expenses 16,025. Ticket Office: Program service expenses 13,544. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,544. Board Expenses: Program service expenses 0. Management and general expenses 12,841. Fundraising expenses 0. Total expenses 12,841. Parking Expense: Program service expenses 4,069. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,069.”

Form 990, Part XI, line 2C

“The Finance Committee is charged with responsibility for oversight of the audit of the Opera's financial statements and selection of the independent auditors. The Finance Committee reviews and approves the audit prior to presentation and approval by the Opera's board. This process is unchanged from prior year.”

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

“Endowment trust fees 12,135.”

Raw XML AppendixShowing 400 of 817 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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IRS990/Desc0Kentucky Opera produced three operas. There were a total of eight public performances with a total attendance of 5,980. There are related expenditures for the box office. Three newsletters were mailed to the public to promote awareness of the operas and the company.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Adele Leight
IRS990/Form990PartVIISectionAGrp/PersonNm2Anita Streeter
IRS990/Form990PartVIISectionAGrp/PersonNm3Ann Georgehead
IRS990/Form990PartVIISectionAGrp/PersonNm4Cary Hearn
IRS990/Form990PartVIISectionAGrp/PersonNm5Celia Manlove
IRS990/Form990PartVIISectionAGrp/PersonNm6Christopher W D Jones
IRS990/Form990PartVIISectionAGrp/PersonNm7Christy Kramer
IRS990/Form990PartVIISectionAGrp/PersonNm8David Armstrong
IRS990/Form990PartVIISectionAGrp/PersonNm9David Mateja
IRS990/Form990PartVIISectionAGrp/PersonNm10Derek Burcham
IRS990/Form990PartVIISectionAGrp/PersonNm11Dianne Lee
IRS990/Form990PartVIISectionAGrp/PersonNm12Duane Schrader
IRS990/Form990PartVIISectionAGrp/PersonNm13Eric Scott
IRS990/Form990PartVIISectionAGrp/PersonNm14Ernie Williams
IRS990/Form990PartVIISectionAGrp/PersonNm15Gail B Tway
IRS990/Form990PartVIISectionAGrp/PersonNm16Greg Haynes
IRS990/Form990PartVIISectionAGrp/PersonNm17Greg Miller
IRS990/Form990PartVIISectionAGrp/PersonNm18Henry H Kuehn
IRS990/Form990PartVIISectionAGrp/PersonNm19Jane Boyer
IRS990/Form990PartVIISectionAGrp/PersonNm20Janet Reilly
IRS990/Form990PartVIISectionAGrp/PersonNm21John Davis
IRS990/Form990PartVIISectionAGrp/PersonNm22John Hudson
IRS990/Form990PartVIISectionAGrp/PersonNm23John Sweeney
IRS990/Form990PartVIISectionAGrp/PersonNm24Jon Sanders
IRS990/Form990PartVIISectionAGrp/PersonNm25Joy Yudofsky Behr
IRS990/Form990PartVIISectionAGrp/PersonNm26Karla Hopkins
IRS990/Form990PartVIISectionAGrp/PersonNm27Lawrence Gettleman
IRS990/Form990PartVIISectionAGrp/PersonNm28Maria White
IRS990/Form990PartVIISectionAGrp/PersonNm29Mary Celeste Lerman
IRS990/Form990PartVIISectionAGrp/PersonNm30Matt Hamel
IRS990/Form990PartVIISectionAGrp/PersonNm31Paula Harshaw
IRS990/Form990PartVIISectionAGrp/PersonNm32Renee Reynolds
IRS990/Form990PartVIISectionAGrp/PersonNm33Rich Whipple
IRS990/Form990PartVIISectionAGrp/PersonNm34Ruth Atkins
IRS990/Form990PartVIISectionAGrp/PersonNm35Shawn P Malone
IRS990/Form990PartVIISectionAGrp/PersonNm36Thomas A Jones
IRS990/Form990PartVIISectionAGrp/PersonNm37Tom O'Brien
IRS990/Form990PartVIISectionAGrp/PersonNm38Turney Berry
IRS990/Form990PartVIISectionAGrp/PersonNm39William A Blodgett Jr
IRS990/Form990PartVIISectionAGrp/PersonNm40David Roth
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
IRS990/Form990PartVIISectionAGrp/TitleTxt29Director
IRS990/Form990PartVIISectionAGrp/TitleTxt30Director
IRS990/Form990PartVIISectionAGrp/TitleTxt31Director
IRS990/Form990PartVIISectionAGrp/TitleTxt32Director
IRS990/Form990PartVIISectionAGrp/TitleTxt33Director
IRS990/Form990PartVIISectionAGrp/TitleTxt34Director
IRS990/Form990PartVIISectionAGrp/TitleTxt35Director
IRS990/Form990PartVIISectionAGrp/TitleTxt36Director
IRS990/Form990PartVIISectionAGrp/TitleTxt37Director
IRS990/Form990PartVIISectionAGrp/TitleTxt38Director
IRS990/Form990PartVIISectionAGrp/TitleTxt39President
IRS990/Form990PartVIISectionAGrp/TitleTxt40General Director
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,056,155
Liabilities
$273,745
Net assets
$3,782,410
Revenue
$2,310,601
Expenses
$2,048,499
Net income
$262,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.63$1.63$4.00$1.70$2.62$0.92
2023Detailed filing. Detailed filing data is available for this year.$6.05$1.21$4.84$2.94$2.61$0.32
2022Detailed filing. Detailed filing data is available for this year.$4.94$0.66$4.27$2.05$2.13$0.08
2021Detailed filing. Detailed filing data is available for this year.$5.12$0.18$4.95$1.80$1.13$0.67
2020Detailed filing. Detailed filing data is available for this year.$3.98$0.59$3.38$1.87$2.40$0.53
2019Detailed filing. Detailed filing data is available for this year.$3.98$0.29$3.69$1.78$2.21$0.43
2018Detailed filing. Detailed filing data is available for this year.$4.57$0.28$4.29$2.47$2.24$0.23
2017Detailed filing. Detailed filing data is available for this year.$4.23$0.24$3.99$2.08$2.08$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.06$0.27$3.78$2.31$2.05$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.25$3.51$4.20$2.04$2.16
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.25$1.37$2.09$2.09$0.00
2013Summary only. Only limited summary data is available for this year.$1.60$0.26$1.33$2.16$2.01$0.15
2012Summary only. Only limited summary data is available for this year.$1.36$0.25$1.11$2.10$2.08$0.02
2011Summary only. Only limited summary data is available for this year.$1.49$0.32$1.17$1.92$1.91$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits