Civic Intelligence

Greater Louisville Usbc Ba

990EZ • Fiscal year 2014 • EIN 90-0282270

Aug 01, 2013 to Jul 31, 2014 • Filed on Dec 15, 2014

4400 Bishop LaneLouisville, KY 40218-4546

(502) 473-8753

Siviq Scores

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

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

86th percentile

$30,003

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 28.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

43rd percentile

-0.8%

Faster asset growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-5.8%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$129,210

Down $996 (-0.8%) from 2013

Net Assets

Down

$127,053

Down $1,728 (-1.3%) from 2013

Liabilities

Up

$2,157

Up $732 (+51%) from 2013

Revenue

Down

$104,823

Down $6,451 (-5.8%) from 2013

Expenses

Down

$106,551

Down $12,137 (-10%) from 2013

Net Income

Up

-$1,728

Up $5,686 (+77%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $150,407Liabilities 2011: $02011Assets 2012: $136,865Liabilities 2012: $670Net Assets 2012: $136,1952012Assets 2013: $130,206Liabilities 2013: $1,425Net Assets 2013: $128,7812013Assets 2014: $129,210Liabilities 2014: $2,157Net Assets 2014: $127,0532014Assets 2015: $149,078Net Assets 2015: $149,0782015Assets 2016: $153,348Net Assets 2016: $153,3482016

Highlighted filing

2014

Assets$129,210
Liabilities$2,157
Net Assets$127,053

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $123,699Expenses 2011: $129,487Net Income 2011: -$5,7882011Revenue 2012: $111,505Expenses 2012: $125,717Net Income 2012: -$14,2122012Revenue 2013: $111,274Expenses 2013: $118,688Net Income 2013: -$7,4142013Revenue 2014: $104,823Expenses 2014: $106,551Net Income 2014: -$1,7282014Revenue 2015: $125,202Expenses 2015: $103,177Net Income 2015: $22,0252015Revenue 2016: $113,240Expenses 2016: $108,970Net Income 2016: $4,2702016

Highlighted filing

2014

Revenue$104,823
Expenses$106,551
Net Income-$1,728
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 15, 2014
Return Version
2013v3.1
Gross Receipts
$104,823
Mission and Program Overview

Mission

To promote the game of bowling

Program Services

DescriptionGrantsExpenses
TO ENCOURAGE SPORTSMANSHIP THROUGH THE ENFORCEMENT OF RULES IN CONJUCTION WITH THE AMERICAN BOWLING CONGRESS-$106,551
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DENNIS TIMBERLAKEAssoc MgrFT$26,720$3,283$30,003
JOHN MCCARTHYPresidentPT$0--
MARK MCGAHAVice PresPT$0--
KEN RIDDLEVice PresPT$0--
BRUCE ZIMMERMANTreasPT$0--
EARNEST DAVIS JRDirector-$0--
JOE ELAMDirector-$0--
ROGER MASSIEDirector-$0--
KEITH FROSTDirector-$0--
JOE CECILDirector-$0--
HERDON CRAWFORDDirector-$0--
JIM JORDANDirector-$0--
LARRY LINDELLDirector-$0--
GEORGE WEAVERDirector-$0--
MATT OGLEDirector-$0--
DOUG OGLEDirector-$0--
EDWIN WESTPHALDirector-$0--
RON RIGGSDirector-$0--
Filing and Contact Details

Filer

EIN
90-0282270
Phone
5024738753

Signing Officer

Name
Bruce Zimmerman
Title
Bruce Zimmerman
Phone
5024738753
Signed
2014-12-15
Discuss with paid preparer
Yes

Preparer

Preparer
Richard S Whitworth
Phone
5024239339
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

Supplies 582. Taxes/lic 15. Bank chgs 45. Laundry 392. Vehicle expense 3600. Awards 1433. Payments to affiliates 51339. Insurance 4651. Banquet 3492. Payroll taxes 2227.

Form 990, Part IX, Line 24F

Bank charges miscellaneous bad debt

Raw XML Appendix207 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/PersonNm0MGMT
IRS990EZ/BooksInCareOfDetail/PhoneNum05024738753
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine104400 BISHOP LANE
IRS990EZ/BooksInCareOfDetail/USAddress/City0LOUISVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/State0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode0402184546
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036589
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035593
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1728
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01600
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0130206
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0129210
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0104823
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0104811
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0128781
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0127053
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0128781
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0127053
IRS990EZ/OccupancyRentUtltsAndMaintAmt09915
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
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/AverageHrsPerWkDevotedToPosRt111.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt121.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt131.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt141.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt151.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt161.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt171.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt026720
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/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt150
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt160
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt170
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt03283
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DENNIS TIMBERLAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN MCCARTHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK MCGAHA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KEN RIDDLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRUCE ZIMMERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5EARNEST DAVIS JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOE ELAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ROGER MASSIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KEITH FROST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9JOE CECIL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10HERDON CRAWFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11JIM JORDAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12LARRY LINDELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13GEORGE WEAVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm14MATT OGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm15DOUG OGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm16EDWIN WESTPHAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm17RON RIGGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ASSOC MGR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt14DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt15DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt16DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt17DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt093617
IRS990EZ/OtherAssetsTotalDetail/EOYAmt093617
IRS990EZ/OtherExpensesTotalAmt067776
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE THE GAME OF BOWLING
IRS990EZ/PrintingPublicationsPostageAmt0540
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO ENCOURAGE SPORTSMANSHIP THROUGH THE ENFORCEMENT OF RULES IN CONJUCTION WITH THE AMERICAN BOWLING CONGRESS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0106551
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt026720
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01425
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02157
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0106551
IRS990EZ/TotalProgramServiceExpensesAmt0106551
IRS990EZ/TotalRevenueAmt0104823
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0104811
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0118688
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0121438
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0123541
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0130350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0598828
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0158
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0251
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0251
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0598828
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0104811
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0118688
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0121438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0123541
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0130350
IRS990ScheduleA/Total509Grp/TotalAmt0598828
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0599079
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPLIES 582. TAXES/LIC 15. BANK CHGS 45. LAUNDRY 392. VEHICLE EXPENSE 3600. AWARDS 1433. PAYMENTS TO AFFILIATES 51339. INSURANCE 4651. BANQUET 3492. PAYROLL TAXES 2227.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK CHARGES MISCELLANEOUS BAD DEBT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24f
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE ZIMMERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BRUCE ZIMMERMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05024738753
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10GREATER LOUISVILLE USBC BA
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0900282270
ReturnHeader/Filer/PhoneNum05024738753
ReturnHeader/Filer/USAddress/AddressLine104400 BISHOP LANE
ReturnHeader/Filer/USAddress/City0LOUISVILLE
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode0402184546
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10THE RSW GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101230 S HURSTBOURNE PKWY 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode040222
ReturnHeader/PreparerPersonGrp/PhoneNum05024239339
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD S WHITWORTH
ReturnHeader/ReturnTs02014-12-15T08:37:23-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-08-01
ReturnHeader/TaxPeriodEndDt02014-07-31
ReturnHeader/TaxYr02013

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. 2014 filings • 501(c)3 • <$500k nonprofits