Civic Intelligence

West Jefferson Technical Education Endowment & Trust Inc

990EZ • Fiscal year 2014 • EIN 63-0913148

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 03, 2014

P O Box 63435021

(205) 915-2962

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

1st percentile

-3142%

Higher net margin than 1% of similar nonprofits.

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

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.

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

Asset Growth

42nd percentile

-1.4%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

18th percentile

-26%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Down

$275,701

Down $4,053 (-1.4%) from 2013

Net Assets

Down

$275,701

Down $4,053 (-1.4%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$129

Down $45 (-26%) from 2013

Expenses

Down

$4,182

Down $19,732 (-83%) from 2013

Net Income

Up

-$4,053

Up $19,687 (+83%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $307,066Net Assets 2011: $307,0662011Assets 2012: $303,494Liabilities 2012: $02012Assets 2013: $279,754Net Assets 2013: $279,7542013Assets 2014: $275,701Net Assets 2014: $275,7012014Assets 2015: $271,593Net Assets 2015: $271,5932015Assets 2016: $267,294Net Assets 2016: $267,2942016Assets 2017: $236,020Net Assets 2017: $236,0202017Assets 2018: $232,146Net Assets 2018: $232,1462018Assets 2019: $165,068Net Assets 2019: $165,0682019Assets 2020: $16,601Net Assets 2020: $16,6012020Assets 2021: $16,609Liabilities 2021: $02021Assets 2022: $0Net Assets 2022: $02022

Highlighted filing

2014

Assets$275,701
Liabilities-
Net Assets$275,701

Operations Trend

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

$200K$100K$0-$100K-$200KRevenue 2011: $2,042Expenses 2011: $30,507Net Income 2011: -$28,4652011Revenue 2012: $238Expenses 2012: $3,810Net Income 2012: -$3,5722012Revenue 2013: $174Expenses 2013: $23,914Net Income 2013: -$23,7402013Revenue 2014: $129Expenses 2014: $4,182Net Income 2014: -$4,0532014Revenue 2015: $592Expenses 2015: $4,700Net Income 2015: -$4,1082015Revenue 2016: $121Expenses 2016: $4,420Net Income 2016: -$4,2992016Revenue 2017: $96Expenses 2017: $31,370Net Income 2017: -$31,2742017Revenue 2018: $86Expenses 2018: $3,960Net Income 2018: -$3,8742018Revenue 2019: $103Expenses 2019: $67,181Net Income 2019: -$67,0782019Revenue 2020: $33Expenses 2020: $148,500Net Income 2020: -$148,4672020Revenue 2021: $8Expenses 2021: $0Net Income 2021: $82021Revenue 2022: $7Expenses 2022: $16,616Net Income 2022: -$16,6092022

Highlighted filing

2014

Revenue$129
Expenses$4,182
Net Income-$4,053
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 3, 2014
Return Version
2013v3.1
Gross Receipts
$129
Mission and Program Overview

Mission

Endowment for lawson state community college

Program Services

DescriptionGrantsExpenses
RECEIVE AND MAINTAIN REAL AND/OR PERSONAL PROPERTY WHICH PROMOTES, ENCOURAGES, ASSISTS, STRENGTHENS, ADVANCES AND IMPROVES THE PROGRESS AND QUALITY OF TECHNICAL EDUCATION, AND TO DEVELOP AND PROVIDE EDUCATIONAL PROGRAMS AND SERVICES TO BENEFIT STUDENTS IN TECHNICAL EDUCATION IN WESTERN JEFFERSON COUNTY, ALABAMA.-$2,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RONNIE ACKERBoard Member-$0--
EARL CARTERBoard Member-$0--
MARK BRIABoard Member-$0--
MERT BYRAMTreasurer-$0--
AL CRAIGSecretary-$0--
DIANE GREGGBoard Member-$0--
ROB KIRKLANDPresident-$0--
MIKE OAKLEYBoard Member-$0--
JAMES PATTONVice Preside-$0--
JIM FERGUSONBoard Member-$0--
JAMES TUCKERBoard Member-$0--
DEVRON VEASLEYBoard Member-$0--
DENNIS VEIGLBoard Member-$0--
JOHN THOMPSONBoard Member-$0--
Filing and Contact Details

Filer

EIN
63-0913148

Signing Officer

Name
Merdith M Byram
Title
Treasurer
Signed
2014-09-03
Discuss with paid preparer
Yes

Preparer

Preparer
William W Russell CPA
Phone
2054289064
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office 88 conferences/meetings 340 insurance 1,273 taxes & licenses 2,106 dues 125 professional fees 250 total 4,182

Form 990-ez, Part III, Line 28

Receive and maintain real and/or personal property which promotes, encourages, assists, strengthens, advances and improves the progress and quality of technical education, and to develop and provide educational programs and services to benefit students in technical education in western jefferson county, alabama.

Raw XML Appendix188 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0RONNIE ACKER
CompensationExplanation/CompensationExplanationGrp/PersonNm1EARL CARTER
CompensationExplanation/CompensationExplanationGrp/PersonNm2MARK BRIA
CompensationExplanation/CompensationExplanationGrp/PersonNm3MERT BYRAM
CompensationExplanation/CompensationExplanationGrp/PersonNm4AL CRAIG
CompensationExplanation/CompensationExplanationGrp/PersonNm5DIANE GREGG
CompensationExplanation/CompensationExplanationGrp/PersonNm6ROB KIRKLAND
CompensationExplanation/CompensationExplanationGrp/PersonNm7MIKE OAKLEY
CompensationExplanation/CompensationExplanationGrp/PersonNm8JAMES PATTON
CompensationExplanation/CompensationExplanationGrp/PersonNm9JIM FERGUSON
CompensationExplanation/CompensationExplanationGrp/PersonNm10JAMES TUCKER
CompensationExplanation/CompensationExplanationGrp/PersonNm11DEVRON VEASLEY
CompensationExplanation/CompensationExplanationGrp/PersonNm12DENNIS VEIGL
CompensationExplanation/CompensationExplanationGrp/PersonNm13JOHN THOMPSON
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MERT BYRAM
IRS990EZ/BooksInCareOfDetail/PhoneNum02059152962
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine107025 LAKESIDE FARMS CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/City0MCCALLA
IRS990EZ/BooksInCareOfDetail/USAddress/State0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode035111
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0131254
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0127201
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4053
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0279754
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0275701
IRS990EZ/GrossReceiptsAmt0129
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0129
IRS990EZ/LandAndBuildingsGrp/BOYAmt0148500
IRS990EZ/LandAndBuildingsGrp/EOYAmt0148500
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0279754
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0275701
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0279754
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0275701
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt63.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt83.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt102.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt112.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt122.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt132.00
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/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RONNIE ACKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EARL CARTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK BRIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MERT BYRAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AL CRAIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DIANE GREGG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROB KIRKLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MIKE OAKLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JAMES PATTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9JIM FERGUSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10JAMES TUCKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11DEVRON VEASLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12DENNIS VEIGL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13JOHN THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt04182
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENDOWMENT FOR LAWSON STATE COMMUNITY COLLEGE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RECEIVE AND MAINTAIN REAL AND/OR PERSONAL PROPERTY WHICH PROMOTES, ENCOURAGES, ASSISTS, STRENGTHENS, ADVANCES AND IMPROVES THE PROGRESS AND QUALITY OF TECHNICAL EDUCATION, AND TO DEVELOP AND PROVIDE EDUCATIONAL PROGRAMS AND SERVICES TO BENEFIT STUDENTS IN TECHNICAL EDUCATION IN WESTERN JEFFERSON COUNTY, ALABAMA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02446
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt04182
IRS990EZ/TotalProgramServiceExpensesAmt02446
IRS990EZ/TotalRevenueAmt0129
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01544
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04726
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0129
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0174
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0238
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0498
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0140
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01179
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0129
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0174
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0238
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0498
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01179
IRS990ScheduleA/InvestmentIncomeCYPct00.20000
IRS990ScheduleA/InvestmentIncomePYPct00.10000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.80030
IRS990ScheduleA/PublicSupportPY509Pct00.89900
IRS990ScheduleA/PublicSupportTotal509Amt04726
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01544
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03182
IRS990ScheduleA/Total509Grp/TotalAmt04726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0129
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0238
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02042
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03322
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05905
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 88 CONFERENCES/MEETINGS 340 INSURANCE 1,273 TAXES & LICENSES 2,106 DUES 125 PROFESSIONAL FEES 250 TOTAL 4,182
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RECEIVE AND MAINTAIN REAL AND/OR PERSONAL PROPERTY WHICH PROMOTES, ENCOURAGES, ASSISTS, STRENGTHENS, ADVANCES AND IMPROVES THE PROGRESS AND QUALITY OF TECHNICAL EDUCATION, AND TO DEVELOP AND PROVIDE EDUCATIONAL PROGRAMS AND SERVICES TO BENEFIT STUDENTS IN TECHNICAL EDUCATION IN WESTERN JEFFERSON COUNTY, ALABAMA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MERDITH M BYRAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10WEST JEFFERSON TECHNICAL EDUCATION
ReturnHeader/Filer/BusinessName/BusinessNameLine20ENDOWMENT & TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0630913148
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 634
ReturnHeader/Filer/USAddress/City0BESSEMER
ReturnHeader/Filer/USAddress/State0AL
ReturnHeader/Filer/USAddress/ZIPCode035021
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205087987
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RUSSELL & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101713 3RD AVENUE NORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BESSEMER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode035020
ReturnHeader/PreparerPersonGrp/PhoneNum02054289064
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM W RUSSELL CPA
ReturnHeader/ReturnTs02014-09-15T13:09:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

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