Civic Intelligence

Dance Without Limits Foundation Inc.

990EZ • Fiscal year 2024 • EIN 81-4480526

Jan 01, 2024 to Dec 31, 2024 • Filed on May 15, 2025

Organization Profiledancewithoutlimitsfoundation.org
128 South StMobile, AL 36606

(251) 610-4969

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$36,738

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

86th percentile

55%

Faster asset growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

29%

Faster revenue growth than 74% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$119,685

Up $42,397 (+55%) from 2023

Net Assets

Up

$118,117

Up $42,258 (+56%) from 2023

Liabilities

Up

$1,568

Up $139 (+9.7%) from 2023

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin77th percentile

Revenue

Up

$183,569

Up $40,913 (+29%) from 2023

Expenses

Up

$141,311

Up $29,045 (+26%) from 2023

Net Income

Up

$42,258

Up $11,868 (+39%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$150K$100K$50K$0Assets 2018: $41,770Liabilities 2018: $1,146Net Assets 2018: $40,6242018Assets 2019: $57,961Liabilities 2019: $1,072Net Assets 2019: $56,8892019Assets 2020: $40,548Liabilities 2020: $841Net Assets 2020: $39,7072020Assets 2021: $41,642Liabilities 2021: $933Net Assets 2021: $40,7092021Assets 2022: $45,955Liabilities 2022: $678Net Assets 2022: $45,2772022Assets 2023: $77,288Liabilities 2023: $1,429Net Assets 2023: $75,8592023Assets 2024: $119,685Liabilities 2024: $1,568Net Assets 2024: $118,1172024

Highlighted filing

2024

Assets$119,685
Liabilities$1,568
Net Assets$118,117
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$200K$100K$0-$100KRevenue 2018: $78,078Expenses 2018: $46,637Net Income 2018: $31,4412018Revenue 2019: $95,609Expenses 2019: $78,939Net Income 2019: $16,6702019Revenue 2020: $49,567Expenses 2020: $76,723Net Income 2020: -$27,1562020Revenue 2021: $86,028Expenses 2021: $84,413Net Income 2021: $1,6152021Revenue 2022: $107,390Expenses 2022: $102,822Net Income 2022: $4,5682022Revenue 2023: $142,656Expenses 2023: $112,266Net Income 2023: $30,3902023Revenue 2024: $183,569Expenses 2024: $141,311Net Income 2024: $42,2582024

Highlighted filing

2024

Revenue$183,569
Expenses$141,311
Net Income$42,258
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$183,569
Mission and Program Overview

Mission

To provide all-inclusive dance instructions to individuals with special needs, providing care and treatment through social interaction.

To provide all-inclusive dance instruction to individuals with special needs, providing care and treatment through social interaction.

Program Services

DescriptionGrantsExpenses
To provide all-inclusive dance instruction to individuals with special needs, providing care and treatment through social interaction.$0$0
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kerrie BensonDirectorFT$36,738-$36,738
Filing and Contact Details

Filer

Filer Name
Dance Without Limits Foundation Inc
EIN
81-4480526
Phone
2516104969
Address
128 South St, Mobile, AL 36606

Signing Officer

Name
Kerrie Benson
Title
President
Phone
2516104969
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Carrie K Montgomery CPA
Address
3258 STEIN ST, MOBILE, AL 36608-5815
Preparer
Carrie Montgomery
Phone
2516047140
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8 - Other Revenue

“Description: Rebate rewards. Amount: 3. Description: Interest income. Amount: 819. Total to Form 990-EZ, line 8: 822. Total to Form 990-EZ, line 14: 20,412.”

Form 990-EZ, Part I, Line 14

“Description: Depreciation. Amount: 1,187. Description: Other Expenses. Amount: 19,225.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: Promotion and advertising. Amount: 175. Description: Mileage reimbursement. Amount: 1,000. Description: Bank service charges. Amount: 46. Description: Internet expense. Amount: 333. Description: Consulting fees. Amount: 3,300. Description: Contract labor. Amount: 1,175. Description: Costumes/t-shirts. Amount: 11,668. Description: Education. Amount: 122. Description: Equipment rental. Amount: 880. Description: Insurance. Amount: 551. Description: License & permits. Amount: 320. Description: Meals. Amount: 1,996. Description: Music/video. Amount: 635. Description: Office help. Amount: 50. Description: Office supplies. Amount: 985. Description: Parking/tolls. Amount: 8. Description: Paypal fees. Amount: 828. Description: Payroll taxes. Amount: 3,579. Description: Pest control. Amount: 373. Description: Recital/event expenses. Amount: 1,931. Description: Repairs & maintenance. Amount: 80. Description: Snacks/party supplies. Amount: 1,643. Description: Software. Amount: 380. Description: Studio equipment. Amount: 495. Description: Studio supplies. Amount: 4,046. Description: Subscriptions. Amount: 644. Description: Teachers. Amount: 26,428. Description: Telephone. Amount: 2,053. Description: Travel expense. Amount: 871. Description: Utilities. Amount: 5,176. Description: Volunteer/teacher appreciation. Amount: 351. Description: Website expense. Amount: 83. Description: Personal property tax. Amount: 60. Total to Form 990-EZ, line 16: 72,265.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: Other Depreciable Assets. Beg. of Year Amount: 1,393. End of Year Amount: 206.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: Payroll tax libilities. Beg. of Year Amount: 1,429. End of Year Amount: 1,568.”

Raw XML Appendix159 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Carrie Montgomery
IRS990EZ/BooksInCareOfDetail/PhoneNum02516047140
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03258 Stein Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Mobile
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd036608
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075895
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0119479
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0100255
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt042258
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01268
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt077288
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0119685
IRS990EZ/GrossReceiptsAmt0183569
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt075859
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0118117
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt075859
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0118117
IRS990EZ/OccupancyRentUtltsAndMaintAmt020412
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt036738
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kerrie Benson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01393
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0206
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt072265
IRS990EZ/OtherRevenueTotalAmt0822
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To provide all-inclusive dance instruction to individuals with special needs, providing care and treatment through social interaction.
IRS990EZ/PrintingPublicationsPostageAmt0578
IRS990EZ/ProgramServiceRevenueAmt082492
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To provide all-inclusive dance instruction to individuals with special needs, providing care and treatment through social interaction.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt046788
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01429
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01568
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0141311
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0183569
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0dancewithoutlimitsfoundation.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0100255
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt084390
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt074981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt037589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt011350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0308565
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt082492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt058260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt032409
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt044996
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt038217
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0256374
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0564939
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0182747
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0142650
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0107390
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt082585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt049567
IRS990ScheduleA/Total509Grp/TotalAmt0564939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0182747
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0142650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0107390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt082585
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt049567
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0564939
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Rebate rewards. Amount: 3. Description: Interest income. Amount: 819. Total to Form 990-EZ, line 8: 822. Total to Form 990-EZ, line 14: 20,412.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Depreciation. Amount: 1,187. Description: Other Expenses. Amount: 19,225.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Promotion and advertising. Amount: 175. Description: Mileage reimbursement. Amount: 1,000. Description: Bank service charges. Amount: 46. Description: Internet expense. Amount: 333. Description: Consulting fees. Amount: 3,300. Description: Contract labor. Amount: 1,175. Description: Costumes/t-shirts. Amount: 11,668. Description: Education. Amount: 122. Description: Equipment rental. Amount: 880. Description: Insurance. Amount: 551. Description: License & permits. Amount: 320. Description: Meals. Amount: 1,996. Description: Music/video. Amount: 635. Description: Office help. Amount: 50. Description: Office supplies. Amount: 985. Description: Parking/tolls. Amount: 8. Description: Paypal fees. Amount: 828. Description: Payroll taxes. Amount: 3,579. Description: Pest control. Amount: 373. Description: Recital/event expenses. Amount: 1,931. Description: Repairs & maintenance. Amount: 80. Description: Snacks/party supplies. Amount: 1,643. Description: Software. Amount: 380. Description: Studio equipment. Amount: 495. Description: Studio supplies. Amount: 4,046. Description: Subscriptions. Amount: 644. Description: Teachers. Amount: 26,428. Description: Telephone. Amount: 2,053. Description: Travel expense. Amount: 871. Description: Utilities. Amount: 5,176. Description: Volunteer/teacher appreciation. Amount: 351. Description: Website expense. Amount: 83. Description: Personal property tax. Amount: 60. Total to Form 990-EZ, line 16: 72,265.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Other Depreciable Assets. Beg. of Year Amount: 1,393. End of Year Amount: 206.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Payroll tax libilities. Beg. of Year Amount: 1,429. End of Year Amount: 1,568.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8 - Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24 - Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26 - Other Liabilities
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kerrie Benson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02516104969
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Dance Without Limits Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0DANC
ReturnHeader/Filer/EIN0814480526
ReturnHeader/Filer/PhoneNum02516104969
ReturnHeader/Filer/USAddress/AddressLine1Txt0128 South St
ReturnHeader/Filer/USAddress/CityNm0Mobile
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036606
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813169070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARRIE K MONTGOMERY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03258 STEIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOBILE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0366085815
ReturnHeader/PreparerPersonGrp/PhoneNum02516047140
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARRIE MONTGOMERY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-15T12:25:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$119,685
Liabilities
$1,568
Net assets
$118,117
Revenue
$183,569
Expenses
$141,311
Net income
$42,258
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.02$1.18$1.84$1.41$0.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.01$0.76$1.43$1.12$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.01$0.45$1.07$1.03$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.01$0.41$0.86$0.84$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.01$0.40$0.50$0.77$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.01$0.57$0.96$0.79$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.01$0.41$0.78$0.47$0.31
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits