Civic Intelligence

Bpoe Lodge 2289

990EZ • Fiscal year 2015 • EIN 62-0753797

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 23, 2015

Organization ProfileN/A
PO Box 298Waverly, TN 37185-0298

(931) 296-2900

Siviq Scores

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

Liabilities / Assets

58th percentile

0.03x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.03x

Higher debt load relative to revenue than 54% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

39th percentile

-2.3%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

42nd percentile

-1.7%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.2%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$86,383

Down $1,538 (-1.7%) from 2014

Net Assets

Down

$83,849

Down $2,048 (-2.4%) from 2014

Liabilities

Up

$2,534

Up $510 (+25%) from 2014

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin39th percentile

Revenue

Up

$87,983

Up $2,741 (+3.2%) from 2014

Expenses

Up

$90,031

Up $3,830 (+4.4%) from 2014

Net Income

Down

-$2,048

Down $1,089 (-114%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$300K$200K$100K$0Assets 2012: $90,258Liabilities 2012: $1,963Net Assets 2012: $88,2952012Assets 2013: $88,481Liabilities 2013: $1,625Net Assets 2013: $86,8562013Assets 2014: $87,921Liabilities 2014: $2,024Net Assets 2014: $85,8972014Assets 2015: $86,383Liabilities 2015: $2,534Net Assets 2015: $83,8492015Assets 2016: $144,341Liabilities 2016: $58,466Net Assets 2016: $85,8752016Assets 2017: $163,954Liabilities 2017: $59,125Net Assets 2017: $104,8292017Assets 2018: $140,003Liabilities 2018: $57,943Net Assets 2018: $82,0602018Assets 2019: $158,251Liabilities 2019: $49,313Net Assets 2019: $108,9382019Assets 2020: $163,313Liabilities 2020: $34,445Net Assets 2020: $128,8682020Assets 2021: $210,865Liabilities 2021: $33,873Net Assets 2021: $176,9922021Assets 2022: $236,856Liabilities 2022: $23,782Net Assets 2022: $213,0742022Assets 2023: $245,678Liabilities 2023: $20,089Net Assets 2023: $225,5892023Assets 2024: $243,554Liabilities 2024: $24,809Net Assets 2024: $218,7452024Assets 2025: $143,727Liabilities 2025: $22,151Net Assets 2025: $121,5762025

Highlighted filing

2015

Assets$86,383
Liabilities$2,534
Net Assets$83,849
Open 2015 Filing

Operations Trend

Revenue Growth55th percentile

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

$400K$200K$0-$200KRevenue 2012: $83,176Expenses 2012: $91,252Net Income 2012: -$8,0762012Revenue 2013: $87,851Expenses 2013: $89,290Net Income 2013: -$1,4392013Revenue 2014: $85,242Expenses 2014: $86,201Net Income 2014: -$9592014Revenue 2015: $87,983Expenses 2015: $90,031Net Income 2015: -$2,0482015Revenue 2016: $105,436Expenses 2016: $103,410Net Income 2016: $2,0262016Revenue 2017: $126,255Expenses 2017: $107,301Net Income 2017: $18,9542017Revenue 2018: $134,505Expenses 2018: $157,274Net Income 2018: -$22,7692018Revenue 2019: $158,258Expenses 2019: $131,380Net Income 2019: $26,8782019Revenue 2020: $160,982Expenses 2020: $141,051Net Income 2020: $19,9312020Revenue 2021: $157,085Expenses 2021: $108,961Net Income 2021: $48,1242021Revenue 2022: $252,202Expenses 2022: $216,120Net Income 2022: $36,0822022Revenue 2023: $185,825Expenses 2023: $173,310Net Income 2023: $12,5152023Revenue 2024: $198,862Expenses 2024: $205,705Net Income 2024: -$6,8432024Revenue 2025: $230,704Expenses 2025: $327,873Net Income 2025: -$97,1692025

Highlighted filing

2015

Revenue$87,983
Expenses$90,031
Net Income-$2,048
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 23, 2015
Return Version
2014v5.0
Gross Receipts
$152,558
Mission and Program Overview

Mission

Charitable/fraternal organization in community

Program Services

DescriptionGrantsExpenses
THE LODGE OPERATES A CLUB AND HOLDS VARIOUS EVENTS FOR THE BENEFIT OF ITS MEMBERS.-$55,081
THE WAVERLY LODGE PARTICIPATES IN MANY LOCAL COMMUNITY PROJECTS, SUCH AS: PROVIDING A DINNER AND GIFTS ANNUALLY TO THE LOCAL SENIOR CITIZENS; PROVIDING CHILDREN A CHRISTMAS PARTY WITH GIFTS; PARTICIPATING IN AMERICAN CANCER SOCIETY'S RELAY FOR LIFE; ETC.$5,000$30,136
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAREN HAMMExalted Rule-$0--
JAMES A ELLIOTTLeading Knig-$0--
JOHNNY MEDLINGLoyal Knight-$0--
JEFF ANGELecturing Kn-$0--
JONATHAN WADE GARMONSecretary-$0--
DON RUDOLPHTreasurer-$0--
BILL WEBBTrustee-$0--
BUFORD H WILSONTrustee-$0--
THELBERT D HENDERSONTrustee-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bike-run & Fish$18,432$8,432$7,183$1,249
Total Events$18,432$8,432$7,183$1,249
Filing and Contact Details

Filer

Filer Name
Bpoe Lodge 2289
EIN
62-0753797
Phone
9312962900
Address
PO BOX 298, WAVERLY, TN 37185-0298

Signing Officer

Name
Daren Hamm
Title
Exalted Ruler
Phone
9312962900
Signed
2015-06-23
Discuss with paid preparer
Yes

Preparer

Firm
DURHAM NUNNERY POYNER & WALTERS CPA'S
Address
PO BOX 444, WAVERLY, TN 37185
Preparer
Christopher F Nunnery CPA
Phone
9312963107
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Club-lounge telephone 951 club (lounge) entertainme 2,312 miscellaneous 34 bad checks and fees 535 cash over/short 979 taxes/licenses 960 non-investment depreciation 2,398 expenses advertising 176 office supplies 2,084 telephone 408 convention 1,409 charitable & commun svcs 13,279 national & state dues 4,152 memberships 90 miscellaneous 473 non-investment depreciation 625 total 30,865”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 5,566 2,962 equipment 27,721 27,721 less accumulated depreciation 24,698 25,962 total 8,589 4,721”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,024 2,534”

Form 990-ez, Part III, Line 28

“The waverly lodge participates in many local community projects, such as: providing a dinner and gifts annually to the local senior citizens; providing children a christmas party with gifts; participating in american cancer society's relay for life; etc.”

Raw XML Appendix155 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0BPOE LODGE 2289
IRS990EZ/BooksInCareOfDetail/PhoneNum09312962900
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 298
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 298
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAVERLY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037185
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt051845
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012804
IRS990EZ/CostOfGoodsSoldAmt057392
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2048
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05356
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt087921
IRS990EZ/Form990TotalAssetsGrp/EOYAmt086383
IRS990EZ/FundraisingGrossIncomeAmt08432
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05000
IRS990EZ/GrossProfitLossSlsOfInvntryAmt060000
IRS990EZ/GrossReceiptsAmt0152558
IRS990EZ/GrossSalesOfInventoryAmt0117392
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt048
IRS990EZ/LandAndBuildingsGrp/BOYAmt027487
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013882
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt083849
IRS990EZ/OccupancyRentUtltsAndMaintAmt016192
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAREN HAMM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES A ELLIOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHNNY MEDLING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEFF ANGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JONATHAN WADE GARMON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DON RUDOLPH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BILL WEBB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BUFORD H WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8THELBERT D HENDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LEADING KNIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08589
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04721
IRS990EZ/OtherExpensesTotalAmt030865
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CHARITABLE/FRATERNAL ORGANIZATION IN COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE WAVERLY LODGE PARTICIPATES IN MANY LOCAL COMMUNITY PROJECTS, SUCH AS: PROVIDING A DINNER AND GIFTS ANNUALLY TO THE LOCAL SENIOR CITIZENS; PROVIDING CHILDREN A CHRISTMAS PARTY WITH GIFTS; PARTICIPATING IN AMERICAN CANCER SOCIETY'S RELAY FOR LIFE; ETC.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE LODGE OPERATES A CLUB AND HOLDS VARIOUS EVENTS FOR THE BENEFIT OF ITS MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030136
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt155081
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt032386
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07183
IRS990EZ/SpecialEventsNetIncomeLossAmt01249
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02024
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090031
IRS990EZ/TotalProgramServiceExpensesAmt085217
IRS990EZ/TotalRevenueAmt087983
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt010000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt010000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07183
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BIKE-RUN & FISH
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018432
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018432
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08432
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01249
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07183
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07183
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLUB-LOUNGE TELEPHONE 951 CLUB (LOUNGE) ENTERTAINME 2,312 MISCELLANEOUS 34 BAD CHECKS AND FEES 535 CASH OVER/SHORT 979 TAXES/LICENSES 960 NON-INVESTMENT DEPRECIATION 2,398 EXPENSES ADVERTISING 176 OFFICE SUPPLIES 2,084 TELEPHONE 408 CONVENTION 1,409 CHARITABLE & COMMUN SVCS 13,279 NATIONAL & STATE DUES 4,152 MEMBERSHIPS 90 MISCELLANEOUS 473 NON-INVESTMENT DEPRECIATION 625 TOTAL 30,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 5,566 2,962 EQUIPMENT 27,721 27,721 LESS ACCUMULATED DEPRECIATION 24,698 25,962 TOTAL 8,589 4,721
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,024 2,534
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE WAVERLY LODGE PARTICIPATES IN MANY LOCAL COMMUNITY PROJECTS, SUCH AS: PROVIDING A DINNER AND GIFTS ANNUALLY TO THE LOCAL SENIOR CITIZENS; PROVIDING CHILDREN A CHRISTMAS PARTY WITH GIFTS; PARTICIPATING IN AMERICAN CANCER SOCIETY'S RELAY FOR LIFE; ETC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAREN HAMM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum09312962900
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE LODGE 2289
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0620753797
ReturnHeader/Filer/PhoneNum09312962900
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 298
ReturnHeader/Filer/USAddress/CityNm0WAVERLY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0371850298
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621210415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DURHAM NUNNERY POYNER & WALTERS CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 444
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAVERLY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037185
ReturnHeader/PreparerPersonGrp/PhoneNum09312963107
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER F NUNNERY CPA
ReturnHeader/ReturnTs02015-06-23T13:53:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$86,383
Liabilities
$2,534
Net assets
$83,849
Revenue
$87,983
Expenses
$90,031
Net income
-$2,048
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.44$0.22$1.22$2.31$3.28$0.97
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.25$2.19$1.99$2.06$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.46$0.20$2.26$1.86$1.73$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.24$2.13$2.52$2.16$0.36
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.34$1.77$1.57$1.09$0.48
2020Detailed filing. Detailed filing data is available for this year.$1.63$0.34$1.29$1.61$1.41$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.49$1.09$1.58$1.31$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.58$0.82$1.35$1.57$0.23
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.59$1.05$1.26$1.07$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.58$0.86$1.05$1.03$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.84$0.88$0.90$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.85$0.86$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.02$0.87$0.88$0.89$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.02$0.88$0.83$0.91$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)8 • <$500k nonprofits