Civic Intelligence

Western Slope Reining Horse Association Inc

EIN 84-1332954 • 501(c)7 • Grand Junction, CO

Profile

To promote public interest in agriculture

Post Office Box 4313Grand Junction, CO 81502-4313

www.wsrha.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

28th percentile

-6.1%

Higher net margin than 28% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

24th percentile

-16%

Faster asset growth than 24% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

-0.3%

Faster revenue growth than 46% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$56,511

Down $10,497 (-16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$56,511

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue59th percentileNet Margin28th percentile

Revenue

Down

$170,694

Down $433 (-0.3%) from 2023

Expenses

Up

$181,191

Up $9,076 (+5.3%) from 2023

Net Income

Down

-$10,497

Down $9,509 (-962%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$100K$50K$0Assets 2010: $54,343Liabilities 2010: $02010Assets 2011: $49,796Liabilities 2011: $02011Assets 2012: $51,756Liabilities 2012: $02012Assets 2013: $43,110Liabilities 2013: $02013Assets 2014: $45,356Liabilities 2014: $02014Assets 2015: $35,172Liabilities 2015: $02015Assets 2016: $50,224Liabilities 2016: $02016Assets 2017: $62,900Liabilities 2017: $0Net Assets 2017: $62,9002017Assets 2018: $64,933Liabilities 2018: $0Net Assets 2018: $64,9332018Assets 2019: $84,330Liabilities 2019: $02019Assets 2020: $70,512Liabilities 2020: $0Net Assets 2020: $70,5122020Assets 2021: $71,645Liabilities 2021: $02021Assets 2022: $67,996Liabilities 2022: $0Net Assets 2022: $67,9962022Assets 2023: $67,008Liabilities 2023: $02023Assets 2024: $56,511Liabilities 2024: $0Net Assets 2024: $56,5112024

Highlighted filing

2024

Assets$56,511
Liabilities$0
Net Assets$56,511
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $198,563Expenses 2010: $200,037Net Income 2010: -$1,4742010Revenue 2011: $146,967Expenses 2011: $149,174Net Income 2011: -$2,2072011Revenue 2012: $127,719Expenses 2012: $129,131Net Income 2012: -$1,4122012Revenue 2013: $130,206Expenses 2013: $137,077Net Income 2013: -$6,8712013Revenue 2014: $108,218Expenses 2014: $105,551Net Income 2014: $2,6672014Revenue 2015: $109,057Expenses 2015: $118,093Net Income 2015: -$9,0362015Revenue 2016: $88,908Expenses 2016: $74,356Net Income 2016: $14,5522016Revenue 2017: $92,848Expenses 2017: $80,172Net Income 2017: $12,6762017Revenue 2018: $79,328Expenses 2018: $77,295Net Income 2018: $2,0332018Revenue 2019: $97,703Expenses 2019: $78,306Net Income 2019: $19,3972019Revenue 2020: $15,228Expenses 2020: $29,046Net Income 2020: -$13,8182020Revenue 2021: $159,116Expenses 2021: $157,983Net Income 2021: $1,1332021Revenue 2022: $151,690Expenses 2022: $155,339Net Income 2022: -$3,6492022Revenue 2023: $171,127Expenses 2023: $172,115Net Income 2023: -$9882023Revenue 2024: $170,694Expenses 2024: $181,191Net Income 2024: -$10,4972024

Highlighted filing

2024

Revenue$170,694
Expenses$181,191
Net Income-$10,497
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$56,511
Liabilities
$0
Net assets
$56,511
Revenue
$170,694
Expenses
$181,191
Net income
-$10,497
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.71$1.81$0.10
2023Summary only. Only limited summary data is available for this year.$0.67$0.00$1.71$1.72$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$1.52$1.55$0.04
2021Summary only. Only limited summary data is available for this year.$0.72$0.00$1.59$1.58$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.15$0.29$0.14
2019Summary only. Only limited summary data is available for this year.$0.84$0.00$0.98$0.78$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$0.79$0.77$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$0.93$0.80$0.13
2016Summary only. Only limited summary data is available for this year.$0.50$0.00$0.89$0.74$0.15
2015Summary only. Only limited summary data is available for this year.$0.35$0.00$1.09$1.18$0.09
2014Summary only. Only limited summary data is available for this year.$0.45$0.00$1.08$1.06$0.03
2013Summary only. Only limited summary data is available for this year.$0.43$0.00$1.30$1.37$0.07
2012Summary only. Only limited summary data is available for this year.$0.52$0.00$1.28$1.29$0.01
2011Summary only. Only limited summary data is available for this year.$0.50$0.00$1.47$1.49$0.02
2010Summary only. Only limited summary data is available for this year.$0.54$0.00$1.99$2.00$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$170,694
Mission and Program Overview

Mission

To promote public interest in agriculture

Program Services

DescriptionGrantsExpenses
To promote and encourage development of, and public interest in, agriculture and ranching through the promotion of public reining horse shows; to promote the suitable and proper standards of performance and judging intended to govern all reining horse contests sponsored and approved by the National Reining Horse Association; to encourage the development and breeding of better reining horses; and to develop and disseminate informational material deemed desirable to provide contestants and spectators a better understanding of a proper performance of the reining horse in the show arena.$0$0
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bub PoplinPresidentPT$0--
Ray StephensonVice PresidentPT$0--
Janet PearceyTreasurer-$0--
Kelsey RyhneSecretary-$0--
Martha GrimesBoard Member-$0--
Desire HardinBoard Member-$0--
Paul McKeeBoard Member-$0--
Caryn GibsonBoard Member-$0--
Kjersten DavisBoard Member-$0--
Joel FisherBoard Member-$0--
Janey PhillipsBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Western Slope Reining Horse
EIN
84-1332954
Phone
9706200791
Address
Post Office Box 4313, Grand Junction, CO 81502-4313

Signing Officer

Name
Janet Pearcey
Title
Treasurer
Phone
9706200791
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Grisier Bussey and Kaper CPAs LLC
Address
2135 North 7th Street, Grand Junction, CO 81501-7421
Preparer
Crystal L Wert CPA
Phone
9702459265
Supplemental Narrative

Additional Explanations

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

“Description: Arena Rental and Maintenance. Amount: 42,504. Description: Dues and Subscriptions. Amount: 5,122. Description: Insurance. Amount: 2,282. Description: Judges and Announcers Fees. Amount: 9,875. Description: Judges and Announcers Travel. Amount: 8,475. Description: Office Supplies. Amount: 348. Description: Show Secretary and Reporting Fees. Amount: 11,350. Description: Trophies and Awards. Amount: 77,047. Description: Website Maintenance. Amount: 1,139. Description: Bedding and Feed. Amount: 11,655. Description: Membership Activities. Amount: 5,905. Description: Legal and Accounting. Amount: 1,175. Description: Advertising and Marketing. Amount: 4,276. Description: Merchandise Purchases. Amount: 38. Total to Form 990-EZ, line 16: 181,191.”

Raw XML Appendix154 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/PersonNm0Janet Pearcey
IRS990EZ/BooksInCareOfDetail/PhoneNum09706200791
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01285 Kannah Creek Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Whitewater
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0815279658
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067008
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt056511
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-10497
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067008
IRS990EZ/Form990TotalAssetsGrp/EOYAmt056511
IRS990EZ/FundraisingGrossIncomeAmt01822
IRS990EZ/GrossReceiptsAmt0170694
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt04835
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067008
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056511
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067008
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056511
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Bub Poplin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Ray Stephenson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Janet Pearcey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kelsey Ryhne
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Martha Grimes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Desire Hardin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Paul McKee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Caryn Gibson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Kjersten Davis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Joel Fisher
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Janey Phillips
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Board Member
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0181191
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To promote public interest in agriculture
IRS990EZ/ProgramServiceRevenueAmt0164037
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To promote and encourage development of, and public interest in, agriculture and ranching through the promotion of public reining horse shows; to promote the suitable and proper standards of performance and judging intended to govern all reining horse contests sponsored and approved by the National Reining Horse Association; to encourage the development and breeding of better reining horses; and to develop and disseminate informational material deemed desirable to provide contestants and spectators a better understanding of a proper performance of the reining horse in the show arena.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt01822
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0181191
IRS990EZ/TotalRevenueAmt0170694
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.wsrha.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Arena Rental and Maintenance. Amount: 42,504. Description: Dues and Subscriptions. Amount: 5,122. Description: Insurance. Amount: 2,282. Description: Judges and Announcers Fees. Amount: 9,875. Description: Judges and Announcers Travel. Amount: 8,475. Description: Office Supplies. Amount: 348. Description: Show Secretary and Reporting Fees. Amount: 11,350. Description: Trophies and Awards. Amount: 77,047. Description: Website Maintenance. Amount: 1,139. Description: Bedding and Feed. Amount: 11,655. Description: Membership Activities. Amount: 5,905. Description: Legal and Accounting. Amount: 1,175. Description: Advertising and Marketing. Amount: 4,276. Description: Merchandise Purchases. Amount: 38. Total to Form 990-EZ, line 16: 181,191.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
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/PersonNm0Janet Pearcey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09706200791
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Slope Reining Horse
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0841332954
ReturnHeader/Filer/PhoneNum09706200791
ReturnHeader/Filer/USAddress/AddressLine1Txt0Post Office Box 4313
ReturnHeader/Filer/USAddress/CityNm0Grand Junction
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd0815024313
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814510790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Grisier Bussey and Kaper CPAs LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02135 North 7th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grand Junction
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0815017421
ReturnHeader/PreparerPersonGrp/PhoneNum09702459265
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Crystal L Wert CPA
ReturnHeader/ReturnTs02025-11-17T16:40:53-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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)7 • <$500k nonprofits