Civic Intelligence

Center for Lyme Action

990 • Fiscal year 2019 • EIN 84-1911891

May 29, 2019 to Dec 31, 2019 • Filed on Dec 10, 2020

Organization Profile
611 Pennsylvania Ave SE Ste 126Washington, DC 20003

(650) 851-8171

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.00x

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

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

96th percentile

61%

Higher net margin than 96% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$15,681

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

$95,518

No earlier filing loaded for comparison.

Net Assets

$95,518

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin96th percentile

Revenue

$156,329

No earlier filing loaded for comparison.

Expenses

$60,811

No earlier filing loaded for comparison.

Net Income

$95,518

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2019: $95,518Liabilities 2019: $0Net Assets 2019: $95,5182019Assets 2020: $28,568Liabilities 2020: $0Net Assets 2020: $28,5682020Assets 2021: $111,275Liabilities 2021: $0Net Assets 2021: $111,2752021Assets 2022: $71,844Liabilities 2022: $0Net Assets 2022: $71,8442022Assets 2023: $20,841Liabilities 2023: $0Net Assets 2023: $20,8412023Assets 2024: $13,693Liabilities 2024: $0Net Assets 2024: $13,6932024

Highlighted filing

2019

Assets$95,518
Liabilities$0
Net Assets$95,518
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2019: $156,329Expenses 2019: $60,811Net Income 2019: $95,5182019Revenue 2020: $92,053Expenses 2020: $159,003Net Income 2020: -$66,9502020Revenue 2021: $273,962Expenses 2021: $191,255Net Income 2021: $82,7072021Revenue 2022: $191,835Expenses 2022: $231,266Net Income 2022: -$39,4312022Revenue 2023: $192,915Expenses 2023: $243,918Net Income 2023: -$51,0032023Revenue 2024: $255,388Expenses 2024: $262,536Net Income 2024: -$7,1482024

Highlighted filing

2019

Revenue$156,329
Expenses$60,811
Net Income$95,518
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
May 29, 2019 to Dec 31, 2019
Signed
Dec 10, 2020
Return Version
2019v5.0
Gross Receipts
$156,329
Mission and Program Overview

Mission

The purpose of the center is to coordinate work, resources, organizations, research, prevention, treatment, and information regarding lyme disease.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$92,049-
Accounts Receivable-$3,469-
Total Assets$0$95,518▲ $95,518
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$95,518-
Total Net Assets Fund Balance$0$95,518▲ $95,518
Total Liabilities and Net Assets / Fund Balance$0$95,518▲ $95,518
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleBaseTotal
Bonnie CraterDirector$15,681$15,681
Jeffrey CcraterDirector$11,300$11,300
Revenue and Support

Revenue Composition

Contributions and Grants
$156,329
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$95,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$30,238--$30,238
Fees for Services Other$23,306--$23,306
Travel$5,466--$5,466
Fees for Services Legal$1,678--$1,678
Conferences and Meetings$123--$123
Total Functional Expenses$60,811$0$0$60,811
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 35% controlled entity
No
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
Center for Lyme Action
EIN
84-1911891
Address
611 PENNSYLVANIA AVE SE STE 126, WASHINGTON, DC 20003

Signing Officer

Name
Bonnie Crater
Title
Director
Signed
2020-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Crater
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Allied Tax Planners
Address
7300 JOHNSTON ROAD SUITE B, PLEASANTON, CA 94588
Preparer
Bradley L Haupt Ea
Phone
9252486800
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The purpose of the center is to coordinate work, resources, organizations, research, prevention, treatment, and information regarding lyme disease.”

Form 990, Page 5, Part V, Line 3B

“The organization had no income at all from any investments let alone income from business related activities.”

Form 990, Part IX, Line 11G

“Contractors 21,750 0 0 office supplies & software 1,208 0 0 postage & delivery 348 0 0 total 23,306 0 0”

Raw XML Appendix224 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
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IRS990/AccountsReceivableGrp/EOYAmt03469
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE CENTER IS TO COORDINATE WORK, RESOURCES, ORGANIZATIONS, RESEARCH, PREVENTION, TREATMENT, AND INFORMATION REGARDING LYME DISEASE.
IRS990/AdvertisingGrp/ProgramServicesAmt030238
IRS990/AdvertisingGrp/TotalAmt030238
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BONNIE CRATER
IRS990/BooksInCareOfDetail/PhoneNum06508518171
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0172 WAYSIDE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTOLA VALLEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094028
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt092049
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0123
IRS990/ConferencesMeetingsGrp/TotalAmt0123
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0156329
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt060811
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt095518
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt060811
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0156329
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE PURPOSE OF THE CENTER IS TO COORDINATE WORK, RESOURCES, ORGANIZATIONS, RESEARCH, PREVENTION, TREATMENT, AND INFORMATION REGARDING LYME DISEASE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt021873
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01678
IRS990/FeesForServicesLegalGrp/TotalAmt01678
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt023306
IRS990/FeesForServicesOtherGrp/TotalAmt023306
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.20
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0BONNIE CRATER
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFFREY CCRATER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt015681
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt111300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0156329
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InitialReturnInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0156329
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PURPOSE OF THE CENTER IS TO COORDINATE WORK, RESOURCES, ORGANIZATIONS, RESEARCH, PREVENTION, TREATMENT, AND INFORMATION REGARDING LYME DISEASE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt095518
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt095518
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BONNIE CRATER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE PURPOSE OF THE CENTER IS TO COORDINATE WORK, RESOURCES, ORGANIZATIONS, RESEARCH, PREVENTION, TREATMENT, AND INFORMATION REGARDING LYME DISEASE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt038938
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt095518
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE CENTER IS TO COORDINATE WORK, RESOURCES, ORGANIZATIONS, RESEARCH, PREVENTION, TREATMENT, AND INFORMATION REGARDING LYME DISEASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAD NO INCOME AT ALL FROM ANY INVESTMENTS LET ALONE INCOME FROM BUSINESS RELATED ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTORS 21,750 0 0 OFFICE SUPPLIES & SOFTWARE 1,208 0 0 POSTAGE & DELIVERY 348 0 0 TOTAL 23,306 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt095518
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt095518
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0156329
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt060811
IRS990/TotalFunctionalExpensesGrp/TotalAmt060811
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095518
IRS990/TotalOtherProgSrvcExpenseAmt038938
IRS990/TotalProgramServiceExpensesAmt060811
IRS990/TotalReportableCompFromOrgAmt026981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0156329
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt095518
IRS990/TravelGrp/ProgramServicesAmt05466
IRS990/TravelGrp/TotalAmt05466
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0172 WAYSIDE ROAD
IRS990/USAddress/CityNm0PORTOLA VALLEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094028
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BONNIE CRATER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR LYME ACTION
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0841911891
ReturnHeader/Filer/USAddress/AddressLine1Txt0611 PENNSYLVANIA AVE SE STE 126
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020003
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.42.25.237
ReturnHeader/FilingSecurityInformation/IPDt02020-12-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm019:22:20
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALLIED TAX PLANNERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07300 JOHNSTON ROAD SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLEASANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094588
ReturnHeader/PreparerPersonGrp/PhoneNum09252486800
ReturnHeader/PreparerPersonGrp/PreparationDt02020-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY L HAUPT EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-12-14T19:22:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-05-29
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,518
Liabilities
$0
Net assets
$95,518
Revenue
$156,329
Expenses
$60,811
Net income
$95,518
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$2.55$2.63$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.93$2.44$0.51
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$1.92$2.31$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$2.74$1.91$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$0.92$1.59$0.67
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.56$0.61$0.96
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)4 • <$500k nonprofits