Civic Intelligence

Gessner Ministries Inc

990EZ • Fiscal year 2014 • EIN 62-0891895

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 15, 2015

Organization Profilewww.gessnermusicministries.org
1919 Patrick Dr WestNewark, OH 43055

(740) 877-4801

Siviq Scores

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

Liabilities / Assets

89th percentile

0.55x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

95th percentile

1.02x

Higher debt load relative to revenue than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

48th percentile

2.4%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$43,687

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 42.7% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

38th percentile

-3.1%

Faster asset growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$188,825

Down $5,968 (-3.1%) from 2013

Net Assets

Up

$84,493

Up $2,468 (+3.0%) from 2013

Liabilities

Down

$104,332

Down $8,436 (-7.5%) from 2013

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin48th percentile

Revenue

Down

$102,365

Down $12,191 (-11%) from 2013

Expenses

Down

$99,897

Down $4,059 (-3.9%) from 2013

Net Income

Down

$2,468

Down $8,132 (-77%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$300K$200K$100K$0Assets 2010: $204,626Liabilities 2010: $114,377Net Assets 2010: $90,2492010Assets 2011: $193,093Liabilities 2011: $115,725Net Assets 2011: $77,3682011Assets 2012: $182,853Liabilities 2012: $111,321Net Assets 2012: $71,5322012Assets 2013: $194,793Liabilities 2013: $112,768Net Assets 2013: $82,0252013Assets 2014: $188,825Liabilities 2014: $104,332Net Assets 2014: $84,4932014Assets 2015: $233,216Liabilities 2015: $02015Assets 2016: $219,049Liabilities 2016: $02016Assets 2017: $214,228Liabilities 2017: $114,2912017Assets 2018: $201,468Liabilities 2018: $110,0622018Assets 2019: $193,371Liabilities 2019: $106,7522019Assets 2020: $199,717Liabilities 2020: $106,542Net Assets 2020: $93,1752020Assets 2021: $190,821Liabilities 2021: $98,070Net Assets 2021: $92,7512021Assets 2022: $190,223Liabilities 2022: $94,086Net Assets 2022: $96,1372022Assets 2023: $173,817Liabilities 2023: $89,026Net Assets 2023: $84,7912023Assets 2024: $180,534Liabilities 2024: $87,441Net Assets 2024: $93,0932024

Highlighted filing

2014

Assets$188,825
Liabilities$104,332
Net Assets$84,493
Open 2014 Filing

Operations Trend

Revenue Growth32nd percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $122,522Expenses 2010: $118,431Net Income 2010: $4,0912010Revenue 2011: $86,342Expenses 2011: $99,223Net Income 2011: -$12,8812011Revenue 2012: $98,613Expenses 2012: $104,447Net Income 2012: -$5,8342012Revenue 2013: $114,556Expenses 2013: $103,956Net Income 2013: $10,6002013Revenue 2014: $102,365Expenses 2014: $99,897Net Income 2014: $2,4682014Revenue 2015: $89,328Expenses 2015: $100,404Net Income 2015: -$11,0762015Revenue 2016: $80,434Expenses 2016: $84,090Net Income 2016: -$3,6562016Revenue 2017: $78,100Expenses 2017: $78,184Net Income 2017: -$842017Revenue 2018: $101,449Expenses 2018: $101,701Net Income 2018: -$2522018Revenue 2019: $84,373Expenses 2019: $89,160Net Income 2019: -$4,7872019Revenue 2020: $101,678Expenses 2020: $95,122Net Income 2020: $6,5562020Revenue 2021: $93,575Expenses 2021: $99,221Net Income 2021: -$5,6462021Revenue 2022: $96,823Expenses 2022: $98,637Net Income 2022: -$1,8142022Revenue 2023: $97,347Expenses 2023: $108,693Net Income 2023: -$11,3462023Revenue 2024: $105,605Expenses 2024: $97,303Net Income 2024: $8,3022024

Highlighted filing

2014

Revenue$102,365
Expenses$99,897
Net Income$2,468
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 15, 2015
Return Version
2014v5.0
Gross Receipts
$102,365
Mission and Program Overview

Mission

Religious Worship

Program Services

DescriptionGrantsExpenses
CONDUCTING RELIGIOUS WORSHIP AND PUBLISHING VARIOUS TYPES OF RELIGIOUS MEDIA-$99,897
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DON GESSNERPresidentPT$28,500$15,187$43,687
SHIRL GESSNERVPPT$0--
ERIC GESSNERDirector-$0--
RACHEL BAILEYTreasurer-$0--
REBECCA IRWINDirector-$0--
Filing and Contact Details

Filer

Filer Name
Gessner Ministries Inc
EIN
62-0891895
Phone
7408774801
Address
1919 Patrick Dr West, Newark, OH 43055

Signing Officer

Name
Don Gessner
Title
President
Phone
7408774801
Signed
2015-04-15
Discuss with paid preparer
Yes

Preparer

Firm
Jim Olsen CPA
Address
7336 SE Independence Ave, Hobe Sound, FL 33455
Preparer
Jim Olsen
Phone
7724866466
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“MISCELLANEOUS 3041.”

Form 990EZ, Part I, Line 16

“Insurance 579. Vehicle 6117. Travel 1773. Office supplies 546. Telephone 2118. Licenses and fees 110. Contributions to non-profits 9029. Payroll taxes 2180. Interest 7087. Bank charges 10. Entertainment 1708. Music/books 429. Miscellaneous 2148. Depreciation 11992.”

Form 990EZ, Part II, Line 24

“Notes receivable 4456. 952.”

Form 990EZ, Part II, Line 26

“Credit cards 408. 1451. Payroll taxes 1715. 2623. Long term liabilities 110645. 100258.”

Form 990, Part IX, Line 24F

“Network bank fees miscellaneous entertainment”

Raw XML Appendix170 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/PersonNm0DON GESSNER
IRS990EZ/BooksInCareOfDetail/PhoneNum07408774801
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01919 Patrick Dr West
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Newark
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd043055
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014660
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015115
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt098729
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02468
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01985
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0194793
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0188825
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0595
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0102365
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0175677
IRS990EZ/LandAndBuildingsGrp/EOYAmt0172758
IRS990EZ/LoansToFromOfficersAmt01258
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt082025
IRS990EZ/NetAssetsOrFundBalancesEOYAmt084493
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt082025
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt084493
IRS990EZ/OccupancyRentUtltsAndMaintAmt08235
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt028500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt015187
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DON GESSNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHIRL GESSNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ERIC GESSNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RACHEL BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4REBECCA IRWIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04456
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0952
IRS990EZ/OtherExpensesTotalAmt045826
IRS990EZ/OtherRevenueTotalAmt03041
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Religious Worship
IRS990EZ/PrintingPublicationsPostageAmt0164
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONDUCTING RELIGIOUS WORSHIP AND PUBLISHING VARIOUS TYPES OF RELIGIOUS MEDIA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt099897
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt043687
IRS990EZ/SaleOfAssetsGrossAmt0595
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0112768
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0104332
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt099897
IRS990EZ/TotalProgramServiceExpensesAmt099897
IRS990EZ/TotalRevenueAmt0102365
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.gessnermusicministries.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt098729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0103971
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt096818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt082333
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt078317
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0460168
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0460168
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt098729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0103971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt096818
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt082333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt078317
IRS990ScheduleA/Total509Grp/TotalAmt0460168
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0460168
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01258
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Personal loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt07500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DON GESSNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt01258
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 3041.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSURANCE 579. VEHICLE 6117. TRAVEL 1773. OFFICE SUPPLIES 546. TELEPHONE 2118. LICENSES AND FEES 110. CONTRIBUTIONS TO NON-PROFITS 9029. PAYROLL TAXES 2180. INTEREST 7087. BANK CHARGES 10. ENTERTAINMENT 1708. MUSIC/BOOKS 429. MISCELLANEOUS 2148. DEPRECIATION 11992.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOTES RECEIVABLE 4456. 952.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CREDIT CARDS 408. 1451. PAYROLL TAXES 1715. 2623. LONG TERM LIABILITIES 110645. 100258.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NETWORK BANK FEES MISCELLANEOUS ENTERTAINMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON GESSNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07408774801
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Gessner Ministries Inc
ReturnHeader/Filer/BusinessNameControlTxt0GESS
ReturnHeader/Filer/EIN0620891895
ReturnHeader/Filer/PhoneNum07408774801
ReturnHeader/Filer/USAddress/AddressLine1Txt01919 Patrick Dr West
ReturnHeader/Filer/USAddress/CityNm0Newark
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043055
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jim Olsen CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07336 SE Independence Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hobe Sound
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033455
ReturnHeader/PreparerPersonGrp/PhoneNum07724866466
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JIM OLSEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-04-15T09:38:43-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$188,825
Liabilities
$104,332
Net assets
$84,493
Revenue
$102,365
Expenses
$99,897
Net income
$2,468
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.87$0.93$1.06$0.97$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.89$0.85$0.97$1.09$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.94$0.96$0.97$0.99$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.91$0.98$0.93$0.94$0.99$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$1.07$0.93$1.02$0.95$0.07
2019Summary only. Only limited summary data is available for this year.$1.93$1.07$0.84$0.89$0.05
2018Summary only. Only limited summary data is available for this year.$2.01$1.10$1.01$1.02$0.00
2017Summary only. Only limited summary data is available for this year.$2.14$1.14$0.78$0.78$0.00
2016Summary only. Only limited summary data is available for this year.$2.19$0.00$0.80$0.84$0.04
2015Summary only. Only limited summary data is available for this year.$2.33$0.00$0.89$1.00$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.89$1.04$0.84$1.02$1.00$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.95$1.13$0.82$1.15$1.04$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$1.11$0.72$0.99$1.04$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$1.16$0.77$0.86$0.99$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$1.14$0.90$1.23$1.18$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits