Civic Intelligence

Amateur Athletic Union of the United States Inc

990EZ • Fiscal year 2022 • EIN 85-3314678

Sep 01, 2021 to Aug 31, 2022 • Filed on Jul 18, 2023

502 S Walnut StPinckneyville, IL 62274

(618) 534-0285

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

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

Source year 2022

Revenue Growth

Score unavailable

No value available

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

Source year 2022

Assets

$1,880

No earlier filing loaded for comparison.

Net Assets

$1,880

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$102,490

No earlier filing loaded for comparison.

Expenses

$101,637

No earlier filing loaded for comparison.

Net Income

$853

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15K$10K$5.0K$0Assets 2022: $1,880Liabilities 2022: $0Net Assets 2022: $1,8802022Assets 2023: $12,202Liabilities 2023: $0Net Assets 2023: $12,2022023

Highlighted filing

2022

Assets$1,880
Liabilities$0
Net Assets$1,880

Operations Trend

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

$150K$100K$50K$0Revenue 2022: $102,490Expenses 2022: $101,637Net Income 2022: $8532022Revenue 2023: $83,492Expenses 2023: $73,170Net Income 2023: $10,3222023

Highlighted filing

2022

Revenue$102,490
Expenses$101,637
Net Income$853
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 18, 2023
Return Version
2021v4.0
Gross Receipts
$102,490
Mission and Program Overview

Mission

SI Wave was created to provide local athletes an additional opportunity to improve their volleyball skills and make new friends while doing so. We feel players should have the opportunity to play the game they love and continue to improve without an overwhelming time or financial commitment.

Program Services

DescriptionGrantsExpenses
Our goal at SI Wave is to hone raw talent to maturity with quality coaching intense drills and a true love of the sport. We instill teamwork perseverance sportsmanship in 50+ youth athletes in 3rd-8th grades during summer camp.$0$1,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nicholas RamseyClub DirectorPT$0--
Joshua KonkelAssistant Club DirectorPT$0--
Autumn KonkelCommunications SpecialistPT$0--
Brooke RamseyTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
SI Wave VBC
EIN
85-3314678
In Care Of
% Nicholas Ramsey
Address
502 S Walnut St, Pinckneyville, IL 62274

Signing Officer

Name
Brooke Ramsey
Title
Treasurer
Signed
2023-07-18
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

Part I, line 8

| Other Revenues:, Amount:| Club Dues, $78565| Cash Raffle, $21770| Summer camps and open gyms, $2155|

Part I, line 16

| Other Expenses:, Amount:| Uniforms, $21186.00| USAV Gateway Region & AAU Membership Dues, $10323.00| Tournament Registrations, $36105.00| Travel, $1638.00| Contract Labor, $10242.00| Insurance, $1707.00| Fundraising Expense, $4579.00| Recruiting, $10135.00| Fees, $231.00| Miscellaneous Expenses, $3491.00|

Raw XML Appendix204 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Brooke Ramsey
IRS990EZ/BooksInCareOfDetail/PhoneNum06185340285
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0502 S Walnut St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Pinckneyville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd062274
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01027
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01880
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0853
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01027
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01880
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0102490
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/GroupExemptionNum01155
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01027
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01880
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01027
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01880
IRS990EZ/OccupancyRentUtltsAndMaintAmt02000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Nicholas Ramsey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Joshua Konkel
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Autumn Konkel
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Brooke Ramsey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Club Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Assistant Club Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Communications Specialist
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt099637
IRS990EZ/OtherRevenueTotalAmt0102490
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SI Wave was created to provide local athletes an additional opportunity to improve their volleyball skills and make new friends while doing so. We feel players should have the opportunity to play the game they love and continue to improve without an overwhelming time or financial commitment.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Our goal at SI Wave is to hone raw talent to maturity with quality coaching intense drills and a true love of the sport. We instill teamwork perseverance sportsmanship in 50+ youth athletes in 3rd-8th grades during summer camp.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101637
IRS990EZ/TotalProgramServiceExpensesAmt01000
IRS990EZ/TotalRevenueAmt0102490
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https: siwave.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0| S.No:, Amount:, Description:| 1, $78565, Club Dues| 2, $21770, Cash Raffle| 3, $2155, Summer camps and open gyms|
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part III, line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0102490
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0102490
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0102490
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0102490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Revenues:, Amount:| Club Dues, $78565| Cash Raffle, $21770| Summer camps and open gyms, $2155|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Uniforms, $21186.00| USAV Gateway Region & AAU Membership Dues, $10323.00| Tournament Registrations, $36105.00| Travel, $1638.00| Contract Labor, $10242.00| Insurance, $1707.00| Fundraising Expense, $4579.00| Recruiting, $10135.00| Fees, $231.00| Miscellaneous Expenses, $3491.00|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Brooke Ramsey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SI Wave VBC
ReturnHeader/Filer/BusinessNameControlTxt0SIWA
ReturnHeader/Filer/EIN0853314678
ReturnHeader/Filer/ForeignPhoneNum06185340285
ReturnHeader/Filer/InCareOfNm0% Nicholas Ramsey
ReturnHeader/Filer/USAddress/AddressLine1Txt0502 S Walnut St
ReturnHeader/Filer/USAddress/CityNm0Pinckneyville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062274
ReturnHeader/ReturnTs02023-07-18T04:04:27-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-09-01
ReturnHeader/TaxPeriodEndDt02022-08-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits