Civic Intelligence

Panhandle Team Penning Association

990 • Fiscal year 2015 • EIN 75-2519244

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

Organization ProfileAMARILLOPTPA.COM
PO Box 1606Amarillo, TX 79105

(806) 681-3973

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2015

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

17th percentile

-14%

Faster asset growth than 17% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$26,047

Down $4,408 (-14%) from 2014

Net Assets

Down

$26,047

Down $4,408 (-14%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$4,408

Down $7,810 (-230%) from 2014

Expenses

Flat

$0

Flat from 2014

Net Income

Down

-$4,408

Down $7,810 (-230%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$60K$40K$20K$0Assets 2011: $13,135Liabilities 2011: $0Net Assets 2011: $13,1352011Assets 2012: $4,129Liabilities 2012: $0Net Assets 2012: $4,1292012Assets 2013: $27,053Liabilities 2013: $0Net Assets 2013: $27,0532013Assets 2014: $30,455Liabilities 2014: $0Net Assets 2014: $30,4552014Assets 2015: $26,047Liabilities 2015: $0Net Assets 2015: $26,0472015Assets 2016: $24,670Liabilities 2016: $0Net Assets 2016: $24,6702016Assets 2017: $12,839Liabilities 2017: $0Net Assets 2017: $12,8392017Assets 2018: $13,584Liabilities 2018: $0Net Assets 2018: $13,5842018Assets 2019: $19,235Liabilities 2019: $0Net Assets 2019: $19,2352019Assets 2020: $18,327Liabilities 2020: $0Net Assets 2020: $18,3272020Assets 2021: $15,970Liabilities 2021: $0Net Assets 2021: $15,9702021Assets 2022: $19,075Liabilities 2022: $0Net Assets 2022: $19,0752022Assets 2023: $42,532Liabilities 2023: $0Net Assets 2023: $42,5322023Assets 2025: $26,392Liabilities 2025: $0Net Assets 2025: $26,3922025

Highlighted filing

2015

Assets$26,047
Liabilities$0
Net Assets$26,047
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $1,878Expenses 2011: $0Net Income 2011: $1,8782011Expenses 2012: $02012Revenue 2013: $22,924Expenses 2013: $0Net Income 2013: $22,9242013Revenue 2014: $3,402Expenses 2014: $0Net Income 2014: $3,4022014Revenue 2015: -$4,408Expenses 2015: $0Net Income 2015: -$4,4082015Revenue 2016: -$1,377Expenses 2016: $0Net Income 2016: -$1,3772016Revenue 2017: -$10,469Expenses 2017: $1,362Net Income 2017: -$11,8312017Revenue 2018: $111,296Expenses 2018: $110,551Net Income 2018: $7452018Revenue 2019: $73,811Expenses 2019: $80,823Net Income 2019: -$7,0122019Revenue 2020: $29,045Expenses 2020: $29,953Net Income 2020: -$9082020Revenue 2021: $57,617Expenses 2021: $59,974Net Income 2021: -$2,3572021Revenue 2022: $119,868Expenses 2022: $116,763Net Income 2022: $3,1052022Revenue 2023: $163,023Expenses 2023: $139,566Net Income 2023: $23,4572023Revenue 2025: $111,013Expenses 2025: $125,775Net Income 2025: -$14,7622025

Highlighted filing

2015

Revenue-$4,408
Expenses$0
Net Income-$4,408
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$99,721
Mission and Program Overview

Mission

The organization provides monies to individuals who need money to travel for cancer or medical treatments.

The organization provides scholorships to students interested in team penning and provides education to the public about the sport.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,455$26,047▼ $4,408
Rtn Earn Endowment Incm Other Fnds$30,455$26,047▼ $4,408
Total Assets$30,455$26,047▼ $4,408
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$30,455$26,047▼ $4,408
Total Liabilities and Net Assets / Fund Balance$30,455$26,047▼ $4,408
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Ray LermanPres
Debbie CooleySec
Susie MiddletonTreas
Jim BridwellVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-4,408
Change in Net Assets
$-4,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Subject to proxy tax
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Panhandle Team Penning Association
EIN
75-2519244
Phone
8066813973
Address
PO BOX 1606, AMARILLO, TX 79105

Signing Officer

Name
Ray Lerman
Title
Pres
Phone
8066813973
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susie Middleton
Formed
2002
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Conder Kletchka & Associates Pllc
Address
2201 CIVIC CIR STE 418, AMARILLO, TX 79109-1842
Preparer
Doug Conder
Phone
8066228233
Raw XML Appendix213 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES SCHOLORSHIPS TO STUDENTS INTERESTED IN TEAM PENNING AND PROVIDES EDUCATION TO THE PUBLIC ABOUT THE SPORT.
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0CHUCK HESTER
IRS990/BooksInCareOfDetail/PhoneNum08066813973
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01507 4TH AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CANYON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd079015
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt030455
IRS990/CashNonInterestBearingGrp/EOYAmt026047
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0104129
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt0-4408
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-4408
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0-4408
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PRESENTED SEVERAL SCHOLORSHIPS FOR 2015
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RAY LERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM BRIDWELL
IRS990/Form990PartVIISectionAGrp/PersonNm2DEBBIE COOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3SUSIE MIDDLETON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREAS
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt099721
IRS990/GrossSalesOfInventoryAmt099721
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION PROVIDES SCHOLORSHIPS TO STUDENTS INTERESTED IN TEAM PENNING AND PROVIDES EDUCATION TO THE PUBLIC ABOUT THE SPORT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt030455
IRS990/NetAssetsOrFundBalancesEOYAmt026047
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-4408
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-4408
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SUSIE MIDDLETON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherRevenueAmt03402
IRS990/PYRevenuesLessExpensesAmt03402
IRS990/PYTotalRevenueAmt03402
IRS990/ReconcilationRevenueExpnssAmt0-4408
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt030455
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt026047
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030455
IRS990/TotalAssetsEOYAmt026047
IRS990/TotalAssetsGrp/BOYAmt030455
IRS990/TotalAssetsGrp/EOYAmt026047
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt030455
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt026047
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-4408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-4408
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030455
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026047
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1606
IRS990/USAddress/CityNm0AMARILLO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd079105
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY LERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES
ReturnHeader/BusinessOfficerGrp/PhoneNum08066813973
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PANHANDLE TEAM PENNING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PANH
ReturnHeader/Filer/EIN0752519244
ReturnHeader/Filer/PhoneNum08066813973
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1606
ReturnHeader/Filer/USAddress/CityNm0AMARILLO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079105
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471055259
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONDER KLETCHKA & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02201 CIVIC CIR STE 418
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMARILLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0791091842
ReturnHeader/PreparerPersonGrp/PhoneNum08066228233
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUG CONDER
ReturnHeader/ReturnTs02016-11-15T15:16:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$26,047
Liabilities
$0
Net assets
$26,047
Revenue
-$4,408
Expenses
$0
Net income
-$4,408
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.00$0.26$1.11$1.26$0.15
2023Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$1.63$1.40$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$1.20$1.17$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.58$0.60$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.29$0.30$0.01
2019Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.74$0.81$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$1.11$1.11$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.10$0.01$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$0.01$0.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.04$0.00$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.03$0.00$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.23$0.00$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.00
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.02$0.00$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)7 • <$500k nonprofits