Civic Intelligence

Barracuda Foundation Inc

990EZ • Fiscal year 2020 • EIN 82-1696027

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

Organization ProfileWWW.BARRACUDAFOUNDATION.ORG
1380 Copper Creek DrLexington, KY 40514

(859) 219-0194

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

36th percentile

-2.9%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

39th percentile

-1.5%

Faster asset growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

13th percentile

-69%

Faster revenue growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$66,236

Down $1,042 (-1.5%) from 2019

Net Assets

Down

$66,236

Down $1,042 (-1.5%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin36th percentile

Revenue

Down

$36,458

Down $81,537 (-69%) from 2019

Expenses

Down

$37,500

Down $18,459 (-33%) from 2019

Net Income

Down

-$1,042

Down $63,078 (-102%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$100K$50K$0Assets 2019: $67,278Liabilities 2019: $0Net Assets 2019: $67,2782019Assets 2020: $66,236Liabilities 2020: $0Net Assets 2020: $66,2362020Assets 2021: $82,069Liabilities 2021: $0Net Assets 2021: $82,0692021Assets 2022: $79,264Liabilities 2022: $0Net Assets 2022: $79,2642022Assets 2023: $71,653Liabilities 2023: $0Net Assets 2023: $71,6532023Assets 2024: $61,928Liabilities 2024: $0Net Assets 2024: $61,9282024Assets 2025: $46,997Liabilities 2025: $0Net Assets 2025: $46,9972025

Highlighted filing

2020

Assets$66,236
Liabilities$0
Net Assets$66,236
Open 2020 Filing

Operations Trend

Revenue Growth13th percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $117,995Expenses 2019: $55,959Net Income 2019: $62,0362019Revenue 2020: $36,458Expenses 2020: $37,500Net Income 2020: -$1,0422020Revenue 2021: $52,414Expenses 2021: $36,581Net Income 2021: $15,8332021Revenue 2022: $40,915Expenses 2022: $43,720Net Income 2022: -$2,8052022Revenue 2023: $33,361Expenses 2023: $40,972Net Income 2023: -$7,6112023Revenue 2024: $28,757Expenses 2024: $38,482Net Income 2024: -$9,7252024Revenue 2025: $17,962Expenses 2025: $32,893Net Income 2025: -$14,9312025

Highlighted filing

2020

Revenue$36,458
Expenses$37,500
Net Income-$1,042
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.1
Gross Receipts
$42,257
Mission and Program Overview

Mission

The barracuda foundation is dedicated to creating equal opportunities in sport for women, minorities and adaptive sport athletes.

Program Services

DescriptionGrantsExpenses
TO PROVIDE SCHOLORSHIPS TO WOMEN, MINORITIES AND ADAPTIVE SPORT ATHLETES, TO HELP THEM OVERCOME BARRIERS IN ATHLETICS.$37,500$0
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PEGGY LYNN BRACKMANDirector-$0--
EMILY DAVISDirector-$0--
WILLIAM DAVISDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charitybuzz Auction$30,338$30,338$5,799$24,539
Total Events$30,338$30,338$5,799$24,539
Filing and Contact Details

Filer

Filer Name
Barracuda Foundation Inc
EIN
82-1696027
Phone
8592190194
Address
1380 COPPER CREEK DR, LEXINGTON, KY 40514

Signing Officer

Name
Peggy Lynn Brackman
Title
President
Phone
8592190194
Signed
2021-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Blue & Co LLC
Address
250 WEST MAIN STREET SUITE 2900, LEXINGTON, KY 40507
Preparer
R Allen Norvell
Phone
8592531100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: ubs dividends. Amount: 1,084.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: sophie gutermuth. Grantee relationship: none. Property description: athletic sponsorship. Date of gift: 12/31/20. Amount given: 10,000.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: andrew kurka. Grantee relationship: none. Property description: athletic sponsorship. Date of gift: 12/31/20. Amount given: 7,500.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: darryl payne jr. Grantee relationship: none. Property description: athletic sponsorship. Date of gift: 12/31/20. Amount given: 10,000.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: lisa becharas. Grantee relationship: none. Property description: athletic sponsorship. Date of gift: 12/31/20. Amount given: 10,000. Total included on form 990-ez, line 10: 37,500.”

Raw XML Appendix163 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/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum08592190194
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01380 COPPER CREEK DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040514
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067278
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt066236
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt04540
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1042
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067278
IRS990EZ/Form990TotalAssetsGrp/EOYAmt066236
IRS990EZ/FundraisingGrossIncomeAmt030338
IRS990EZ/GainOrLossFromSaleOfAssetsAmt06295
IRS990EZ/GrantsAndSimilarAmountsPaidAmt037500
IRS990EZ/GrossReceiptsAmt042257
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt01084
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067278
IRS990EZ/NetAssetsOrFundBalancesEOYAmt066236
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067278
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt066236
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PEGGY LYNN BRACKMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EMILY DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WILLIAM DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE BARRACUDA FOUNDATION IS DEDICATED TO CREATING EQUAL OPPORTUNITIES IN SPORT FOR WOMEN, MINORITIES AND ADAPTIVE SPORT ATHLETES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE SCHOLORSHIPS TO WOMEN, MINORITIES AND ADAPTIVE SPORT ATHLETES, TO HELP THEM OVERCOME BARRIERS IN ATHLETICS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt037500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt06295
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt05799
IRS990EZ/SpecialEventsNetIncomeLossAmt024539
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt037500
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt036458
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.BARRACUDAFOUNDATION.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04540
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09138
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt030338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0113510
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0143848
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0152986
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt034878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0118108
IRS990ScheduleA/Total509Grp/TotalAmt0152986
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt034878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0118108
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0152986
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05799
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CHARITYBUZZ AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030338
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt030338
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030338
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt030338
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024539
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05799
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05799
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: UBS DIVIDENDS. AMOUNT: 1,084.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: . GRANTEE NAME: SOPHIE GUTERMUTH. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: ATHLETIC SPONSORSHIP. DATE OF GIFT: 12/31/20. AMOUNT GIVEN: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: . GRANTEE NAME: ANDREW KURKA. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: ATHLETIC SPONSORSHIP. DATE OF GIFT: 12/31/20. AMOUNT GIVEN: 7,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVITY CLASSIFICATION: . GRANTEE NAME: DARRYL PAYNE JR. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: ATHLETIC SPONSORSHIP. DATE OF GIFT: 12/31/20. AMOUNT GIVEN: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACTIVITY CLASSIFICATION: . GRANTEE NAME: LISA BECHARAS. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: ATHLETIC SPONSORSHIP. DATE OF GIFT: 12/31/20. AMOUNT GIVEN: 10,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 37,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PEGGY LYNN BRACKMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592190194
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARRACUDA FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BARR
ReturnHeader/Filer/EIN0821696027
ReturnHeader/Filer/PhoneNum08592190194
ReturnHeader/Filer/USAddress/AddressLine1Txt01380 COPPER CREEK DR
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040514
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351178661
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLUE & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0250 WEST MAIN STREET SUITE 2900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040507
ReturnHeader/PreparerPersonGrp/PhoneNum08592531100
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R ALLEN NORVELL
ReturnHeader/ReturnTs02021-11-11T08:03:48-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PEGGY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LYNN BRACKMAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$66,236
Liabilities
$0
Net assets
$66,236
Revenue
$36,458
Expenses
$37,500
Net income
-$1,042
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.18$0.33$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.00$0.62$0.29$0.38$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$0.33$0.41$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.00$0.79$0.41$0.44$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.52$0.37$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.36$0.38$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$1.18$0.56$0.62
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits