Civic Intelligence

Mississippi Engineering Society

990 • Fiscal year 2016 • EIN 64-0371096

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 07, 2017

300 Castlewoods Blvd No 10Brandon, MS 39047

(601) 919-1818

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.24x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.20x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

90th percentile

27%

Higher net margin than 90% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

80th percentile

$35,640

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

88th percentile

39%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

89th percentile

37%

Faster revenue growth than 89% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$175,643

Up $49,161 (+39%) from 2015

Net Assets

Up

$133,773

Up $22,164 (+20%) from 2015

Liabilities

Up

$41,870

Up $26,997 (+182%) from 2015

Revenue

Up

$214,275

Up $57,370 (+37%) from 2015

Expenses

Down

$156,567

Down $12,107 (-7.2%) from 2015

Net Income

Up

$57,708

Up $69,477 (+590%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $128,866Liabilities 2011: $27,8382011Assets 2012: $135,689Liabilities 2012: $16,8242012Assets 2013: $144,504Liabilities 2013: $7,243Net Assets 2013: $137,2612013Assets 2014: $135,321Liabilities 2014: $11,943Net Assets 2014: $123,3782014Assets 2015: $126,482Liabilities 2015: $14,873Net Assets 2015: $111,6092015Assets 2016: $175,643Liabilities 2016: $41,870Net Assets 2016: $133,7732016Assets 2017: $165,368Liabilities 2017: $41,067Net Assets 2017: $124,3012017Assets 2018: $179,694Liabilities 2018: $62,518Net Assets 2018: $117,1762018Assets 2019: $172,008Liabilities 2019: $49,124Net Assets 2019: $122,8842019Assets 2020: $185,790Liabilities 2020: $46,869Net Assets 2020: $138,9212020Assets 2021: $195,415Liabilities 2021: $45,874Net Assets 2021: $149,5412021Assets 2022: $218,549Liabilities 2022: $14,309Net Assets 2022: $204,2402022Assets 2023: $189,169Liabilities 2023: $13,102Net Assets 2023: $176,0672023Assets 2024: $246,942Liabilities 2024: $12,618Net Assets 2024: $234,3242024

Highlighted filing

2016

Assets$175,643
Liabilities$41,870
Net Assets$133,773

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $76,688Expenses 2011: $87,672Net Income 2011: -$10,9842011Revenue 2012: $139,986Expenses 2012: $122,149Net Income 2012: $17,8372012Revenue 2013: $160,228Expenses 2013: $141,832Net Income 2013: $18,3962013Revenue 2014: $188,887Expenses 2014: $202,770Net Income 2014: -$13,8832014Revenue 2015: $156,905Expenses 2015: $168,674Net Income 2015: -$11,7692015Revenue 2016: $214,275Expenses 2016: $156,567Net Income 2016: $57,7082016Revenue 2017: $160,957Expenses 2017: $171,162Net Income 2017: -$10,2052017Revenue 2018: $168,656Expenses 2018: $177,293Net Income 2018: -$8,6372018Revenue 2019: $195,063Expenses 2019: $189,371Net Income 2019: $5,6922019Revenue 2020: $164,824Expenses 2020: $149,125Net Income 2020: $15,6992020Revenue 2021: $156,309Expenses 2021: $145,342Net Income 2021: $10,9672021Revenue 2022: $228,298Expenses 2022: $173,599Net Income 2022: $54,6992022Revenue 2023: $226,398Expenses 2023: $254,107Net Income 2023: -$27,7092023Revenue 2024: $237,479Expenses 2024: $179,250Net Income 2024: $58,2292024

Highlighted filing

2016

Revenue$214,275
Expenses$156,567
Net Income$57,708
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 7, 2017
Return Version
2015v3.0
Gross Receipts
$214,275
Mission and Program Overview

Mission

The organization protects and promotes the profession of engineering as a social and economic influence vital to the affairs of society and the united states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,341$174,800▲ $49,459
Rtn Earn Endowment Incm Other Fnds$111,609$133,773▲ $22,164
Land, Buildings, and Equipment, Net$747$449▼ $298
Prepaid Expenses and Deferred Charges$394$394→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$126,482$175,643▲ $49,161
Liabilities
Other Liabilities$14,873$41,870▲ $26,997
Total Liabilities$14,873$41,870▲ $26,997
Net Assets / Fund Balance
Total Net Assets Fund Balance$111,609$133,773▲ $22,164
Total Liabilities and Net Assets / Fund Balance$126,482$175,643▲ $49,161

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$449$14,380$14,829
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Malinda BateyExecutive DirectorFT$35,640$35,640

Board Members and Trustees

NameTitle
William E McgeeChairman, Pec Division
Robert a GreenChairman, Pehe Division
John D BlakeChairman, Pei Division
Bob DiamondChairman, Pepp Division
Doug WimberlyImmediate Past President
Wes a MccleesePresident
Nick J AltobelliPresident - Elect
Joce PritchettVice President, Region 1
John WeeksVice President, Region 2
Steven a TwedtRegional Director
Dustin HermanState Director
Edward KempState Director
Harry D Gong JrState Director
John C TaylorState Director
John a LongState Director
Matt WilliamsState Director
Jeff WilliamsSecretary - Treasurer
Gabe FaggardSecretary - Treasurer Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$70,429
Program Service Revenue
$125,769
Investment Income
$1,032
Other Revenue
$17,045
Change in Net Assets
$57,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,844
Salaries, Compensation, and Employee Benefits$40,723
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$35,640-$35,640
All Other Expenses$3,059$7,778-$10,837
Occupancy-$7,029-$7,029
Office Expenses-$6,321-$6,321
Fees for Services Accounting-$5,990-$5,990
Payroll Taxes-$5,083-$5,083
Other Expenses$33,266$5,000-$5,000
Depreciation Depletion-$299-$299
Total Functional Expenses$76,940$79,627$0$156,567
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$5,000
Total Nondeductible Lobbying and Political Cost$5,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues Payalbe$40,525
Unrealized Gain/loss$881
Payroll Tax Liabilities$464
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Reviewed by members of governing body prior to filing the return

Form 990, Part VI, Section B, Line 15

The executive director's compensation is based on comparable positions' compensation.

Form 990, Part VI, Section C, Line 19

Made public upon inspection

Filing and Contact Details

Filer

Filer Name
Mississippi Engineering Society
EIN
64-0371096
Phone
6019191818
Address
300 CASTLEWOODS BLVD NO 10, BRANDON, MS 39047

Signing Officer

Name
Malinda Battey
Title
Executive Director
Phone
6019191818
Signed
2017-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Malinda Battey
Formed
1942
Legal Domicile
Ms
Voting Board Members
18
Independent Board Members
18
Employees
1
Volunteers
0

Preparer

Firm
Grantham Poole Et Al Pllc
Address
1062 HIGHLAND COLONY PRKWY STE 201, RIDGELAND, MS 39157
Preparer
Jessica Cooley CPA
Phone
6014992400
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IRS990/Form990PartVIISectionAGrp/TitleTxt3REGIONAL DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY - TREASURER ELECT
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IRS990/OtherExpensesGrp/Desc0WINTER MEETING
IRS990/OtherExpensesGrp/Desc1SUMMER MEETING
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3LEGISLATIVE LIASON
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06487
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15000
IRS990/OtherExpensesGrp/ProgramServicesAmt040615
IRS990/OtherExpensesGrp/ProgramServicesAmt133266
IRS990/OtherExpensesGrp/TotalAmt040615
IRS990/OtherExpensesGrp/TotalAmt133266
IRS990/OtherExpensesGrp/TotalAmt26487
IRS990/OtherExpensesGrp/TotalAmt35000
IRS990/OtherLiabilitiesGrp/BOYAmt014873
IRS990/OtherLiabilitiesGrp/EOYAmt041870
IRS990/OtherRevenueMiscGrp/BusinessCd0541300
IRS990/OtherRevenueMiscGrp/BusinessCd1541300
IRS990/OtherRevenueMiscGrp/BusinessCd2541300
IRS990/OtherRevenueMiscGrp/Desc0FEES FROM SUPPORTING E
IRS990/OtherRevenueMiscGrp/Desc1FEES FROM SUSTAINING P
IRS990/OtherRevenueMiscGrp/Desc2CONTINUING EDUCATION
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06750
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15093
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt24800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06750
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15093
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24800
IRS990/OtherRevenueTotalAmt017045
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035640
IRS990/OtherSalariesAndWagesGrp/TotalAmt035640
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05083
IRS990/PayrollTaxesGrp/TotalAmt05083
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0394
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0394
IRS990/PrincipalOfficerNm0MALINDA BATTEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541300
IRS990/ProgramServiceRevenueGrp/BusinessCd1541300
IRS990/ProgramServiceRevenueGrp/BusinessCd2541300
IRS990/ProgramServiceRevenueGrp/Desc0WINTER MEETING
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER MEETING
IRS990/ProgramServiceRevenueGrp/Desc2MATHCOUNTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt067863
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt150782
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22772
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt067863
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt150782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22772
IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER MEETING EXPENSE - ANNUAL MEETING HOSTED TO PROVIDE ENGINEERS WITH NETWORKING AND CONTINUING EDUCATION OPPORTUNITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt033266
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt050782
IRS990/ProgSrvcAccomActy3Grp/Desc0MATHCOUNTS - COMPETITION PROGRAM DESIGNED TO STIMULATE STUDENTS' INTERESTS AND ACHIEVEMENTS IN MATHEMATICS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03059
IRS990/ProgSrvcAccomActy3Grp/GrantAmt02772
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02772
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDE CONTINUING EDUCATION.
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt021367
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt00
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/ReconcilationRevenueExpnssAmt057708
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt067863
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0111609
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0133773
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt072630
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt034132
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt073434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt076442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt060063
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0316701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01216
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01369
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01375
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01228
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06220
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0118645
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0101777
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt099592
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt065736
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt054205
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0439955
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01216
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01369
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01375
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01228
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06220
IRS990ScheduleA/InvestmentIncomeCYPct00.00740
IRS990ScheduleA/InvestmentIncomePYPct00.00680
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt019817
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt019780
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014492
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016605
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt011393
IRS990ScheduleA/OtherIncome509Grp/TotalAmt082087
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89550
IRS990ScheduleA/PublicSupportPY509Pct00.89280
IRS990ScheduleA/PublicSupportTotal509Amt0756656
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0191275
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0135909
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0173026
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0142178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0114268
IRS990ScheduleA/Total509Grp/TotalAmt0756656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0212124
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0156905
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0188887
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0160158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0126889
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0844963
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt05000
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt070429
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt05000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt05000
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.13$2.34$2.37$1.79$0.58
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.13$1.76$2.26$2.54$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.14$2.04$2.28$1.74$0.55
2021Detailed filing. Detailed filing data is available for this year.$1.95$0.46$1.50$1.56$1.45$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.47$1.39$1.65$1.49$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.49$1.23$1.95$1.89$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.63$1.17$1.69$1.77$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.41$1.24$1.61$1.71$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.76$0.42$1.34$2.14$1.57$0.58
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.15$1.12$1.57$1.69$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.12$1.23$1.89$2.03$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.07$1.37$1.60$1.42$0.18
2012Summary only. Only limited summary data is available for this year.$1.36$0.17$1.40$1.22$0.18
2011Summary only. Only limited summary data is available for this year.$1.29$0.28$0.77$0.88$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)6 • <$500k nonprofits