Civic Intelligence

Big Spring Area Chamber of Commerce

EIN 75-0182706 • 501(c)6 • Big Spring, TX

Profile

Big spring area chamber of commerce's mission is to advance the civic, economic, cultural and social betterment and interests of its members and the people of howard county.

PO Box 1391Big Spring, TX 79721

bigspringchamber.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.41x

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

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.13x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$86,916

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 43.2% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

81%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

24%

Faster revenue growth than 80% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$62,379

Up $27,865 (+81%) from 2023

Liabilities

Up

$25,612

Up $2,283 (+9.8%) from 2023

Net Assets

$36,767

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue80th percentileNet Margin72nd percentile

Revenue

Up

$201,398

Up $39,356 (+24%) from 2023

Expenses

Down

$175,816

Down $4,107 (-2.3%) from 2023

Net Income

Up

$25,582

Up $43,463 (+243%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $222,866Liabilities 2011: $2,642Net Assets 2011: $220,2242011Assets 2012: $204,858Liabilities 2012: $2,887Net Assets 2012: $201,9712012Assets 2013: $228,595Liabilities 2013: $20,891Net Assets 2013: $207,7042013Assets 2014: $239,584Liabilities 2014: $23,275Net Assets 2014: $216,3092014Assets 2015: $224,257Liabilities 2015: $32,962Net Assets 2015: $191,2952015Assets 2016: $216,883Liabilities 2016: $27,762Net Assets 2016: $189,1212016Assets 2017: $204,404Liabilities 2017: $27,124Net Assets 2017: $177,2802017Assets 2019: $49,046Liabilities 2019: $14,427Net Assets 2019: $34,6192019Assets 2020: $52,799Liabilities 2020: $15,701Net Assets 2020: $37,0982020Assets 2021: $55,219Liabilities 2021: $21,794Net Assets 2021: $33,4252021Assets 2022: $46,839Liabilities 2022: $17,773Net Assets 2022: $29,0662022Assets 2023: $34,514Liabilities 2023: $23,3292023Assets 2024: $62,379Liabilities 2024: $25,612Net Assets 2024: $36,7672024

Highlighted filing

2024

Assets$62,379
Liabilities$25,612
Net Assets$36,767
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $208,030Expenses 2011: $207,896Net Income 2011: $1342011Expenses 2012: $203,0272012Revenue 2013: $197,138Expenses 2013: $191,408Net Income 2013: $5,7302013Revenue 2014: $200,676Expenses 2014: $191,968Net Income 2014: $8,7082014Revenue 2015: $168,090Expenses 2015: $193,104Net Income 2015: -$25,0142015Revenue 2016: $181,408Expenses 2016: $182,764Net Income 2016: -$1,3562016Revenue 2017: $183,778Expenses 2017: $195,621Net Income 2017: -$11,8432017Revenue 2019: $160,353Expenses 2019: $144,894Net Income 2019: $15,4592019Revenue 2020: $137,308Expenses 2020: $134,829Net Income 2020: $2,4792020Revenue 2021: $143,482Expenses 2021: $147,155Net Income 2021: -$3,6732021Revenue 2022: $159,365Expenses 2022: $163,724Net Income 2022: -$4,3592022Revenue 2023: $162,042Expenses 2023: $179,923Net Income 2023: -$17,8812023Revenue 2024: $201,398Expenses 2024: $175,816Net Income 2024: $25,5822024

Highlighted filing

2024

Revenue$201,398
Expenses$175,816
Net Income$25,582
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$62,379
Liabilities
$25,612
Net assets
$36,767
Revenue
$201,398
Expenses
$175,816
Net income
$25,582
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.26$0.37$2.01$1.76$0.26
2023Summary only. Only limited summary data is available for this year.$0.35$0.23$1.62$1.80$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.18$0.29$1.59$1.64$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.22$0.33$1.43$1.47$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.16$0.37$1.37$1.35$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.14$0.35$1.60$1.45$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.27$1.77$1.84$1.96$0.12
2016Summary only. Only limited summary data is available for this year.$2.17$0.28$1.89$1.81$1.83$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.24$0.33$1.91$1.68$1.93$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.23$2.16$2.01$1.92$0.09
2013Detailed filing. Detailed filing data is available for this year.$2.29$0.21$2.08$1.97$1.91$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.03$2.02$2.03
2011Summary only. Only limited summary data is available for this year.$2.23$0.03$2.20$2.08$2.08$0.00
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$159,365
Mission and Program Overview

Mission

Big Spring Area Chamber of Commerce's mission is to advance the civic, economic, cultural and social betterment and interest of its members and the people of Howard County.

Program Services

DescriptionGrantsExpenses
During 2019, The Big Spring Area Chamber of Commerce was active in advanceing the civic, economic, cultural and social betterment and interest of members and the people of Big Spring and Howard County and activitly promoting and expanding the business opportunites of it's members.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra ValVerdeExecutive DirectorFT$74,572-$74,572
Mark L MorganTreasurer-$0--
Marisha BeckDirector-$0--
Michelle HamlinDirector-$0--
Kayla Jo NicholsDirector-$0--
Manny NegronDirector-$0--
George BancroftDirector-$0--
Stormy BradleyDirecor-$0--
David PappajohnDirector-$0--
Sally GrantDirector-$0--
Jon GreenDirector-$0--
Kristy TyraDirector-$0--
Mitzi KnightDirector-$0--
Filing and Contact Details

Filer

Filer Name
Big Spring Area Chamber of Commerce
EIN
75-0182706
Phone
4322637641
Address
PO Box 1391, Big Spring, TX 79721

Signing Officer

Name
Debbye Valverde
Title
Executive Director
Signed
2023-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Mark L Morgan CPA
Address
611 S Main St, Big Spring, TX 79720
Preparer
Mark L Morgan
Phone
4322638481
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $852”

Other Expenses.1002

“Office Expenses $11737”

Other Expenses.1012

“Insurance $4427”

Other Expenses.1

“Events and Projects $17565”

Other Expenses.2

“Dues and Subscriptions $2983”

Other Expenses.3

“Telephone $2635”

Other Assets.1002

“Furniture and Fixtures - Beginning $22811 Furniture and Fixtures - Ending $22811”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $4648 Accounts Payable and Accrued Expenses - Ending $3419”

Total Liabilities.1003

“Deferred Revenue - Beginning $17146 Deferred Revenue - Ending $14354”

Raw XML Appendix167 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/PersonNm0Debbye Valverde
IRS990EZ/BooksInCareOfDetail/PhoneNum04322637641
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0215 West Third St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Big Spring
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd079720
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032408
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024028
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4359
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055219
IRS990EZ/Form990TotalAssetsGrp/EOYAmt046839
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0159365
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033425
IRS990EZ/NetAssetsOrFundBalancesEOYAmt029066
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt033425
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt029066
IRS990EZ/OccupancyRentUtltsAndMaintAmt09478
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt074572
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/PersonNm0Debra ValVerde
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mark L Morgan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Marisha Beck
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Michelle Hamlin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kayla Jo Nichols
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Manny Negron
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6George Bancroft
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Stormy Bradley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8David Pappajohn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Sally Grant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Jon Green
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11Kristy Tyra
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12Mitzi Knight
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Dir.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Direcor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt022811
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022811
IRS990EZ/OtherExpensesTotalAmt040199
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Big Spring Area Chamber of Commerce's mission is to advance the civic, economic, cultural and social betterment and interest of its members and the people of Howard County.
IRS990EZ/ProgramServiceRevenueAmt0159356
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0During 2019, The Big Spring Area Chamber of Commerce was active in advanceing the civic, economic, cultural and social betterment and interest of members and the people of Big Spring and Howard County and activitly promoting and expanding the business opportunites of it's members.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0114047
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt021794
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt017773
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0163724
IRS990EZ/TotalRevenueAmt0159365
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0bigspringchamber.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $852
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $11737
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $4427
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Events and Projects $17565
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Dues and Subscriptions $2983
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Telephone $2635
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Furniture and Fixtures - Beginning $22811 Furniture and Fixtures - Ending $22811
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Payable and Accrued Expenses - Beginning $4648 Accounts Payable and Accrued Expenses - Ending $3419
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Deferred Revenue - Beginning $17146 Deferred Revenue - Ending $14354
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1003
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Debbye Valverde
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Big Spring Area Chamber of Commerce
ReturnHeader/Filer/BusinessNameControlTxt0BIGS
ReturnHeader/Filer/EIN0750182706
ReturnHeader/Filer/PhoneNum04322637641
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1391
ReturnHeader/Filer/USAddress/CityNm0Big Spring
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079721
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0751932741
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mark L Morgan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0611 S Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Big Spring
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079720
ReturnHeader/PreparerPersonGrp/PhoneNum04322638481
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mark L Morgan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-15T07:21:09-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Debbye
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Valverde
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

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