Civic Intelligence

Technical Service Providers Network Inc.

990EZ • Fiscal year 2025 • EIN 90-0886079

Sep 01, 2024 to Aug 31, 2025 • Filed on Jan 14, 2026

Organization ProfileN/A
3116 S Duff Ave Suite 201Ames, IA 50010-8466

(712) 441-1352

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

63rd percentile

10%

Higher net margin than 63% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

23rd percentile

-14%

Faster asset growth than 23% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

93rd percentile

66%

Faster revenue growth than 93% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$10,376

Down $3,801 (-27%) from 2023

Net Assets

$10,376

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin63rd percentile

Revenue

Up

$6,740

Up $4,290 (+175%) from 2023

Expenses

Up

$6,037

Up $340 (+6.0%) from 2023

Net Income

Up

$703

Up $3,950 (+122%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$30K$20K$10K$0Assets 2013: $2,253Liabilities 2013: $462013Assets 2014: $6,002Net Assets 2014: $6,0022014Assets 2015: $28,905Net Assets 2015: $28,9052015Assets 2016: $26,625Liabilities 2016: $330Net Assets 2016: $26,2952016Assets 2017: $11,796Net Assets 2017: $11,7962017Assets 2018: $11,269Net Assets 2018: $11,2692018Assets 2019: $9,885Net Assets 2019: $9,8852019Assets 2020: $18,016Net Assets 2020: $18,0162020Assets 2021: $18,010Net Assets 2021: $18,0102021Assets 2022: $17,424Net Assets 2022: $17,4242022Assets 2023: $14,177Liabilities 2023: $02023Assets 2025: $10,376Liabilities 2025: $0Net Assets 2025: $10,3762025

Highlighted filing

2025

Assets$10,376
Liabilities$0
Net Assets$10,376
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$100K$50K$0-$50KRevenue 2013: $3,600Expenses 2013: $1,393Net Income 2013: $2,2072013Revenue 2014: $23,778Expenses 2014: $19,983Net Income 2014: $3,7952014Revenue 2015: $27,155Expenses 2015: $4,252Net Income 2015: $22,9032015Revenue 2016: $5,875Expenses 2016: $8,485Net Income 2016: -$2,6102016Revenue 2017: $915Expenses 2017: $15,414Net Income 2017: -$14,4992017Revenue 2018: $4,850Expenses 2018: $5,377Net Income 2018: -$5272018Revenue 2019: $1,821Expenses 2019: $3,205Net Income 2019: -$1,3842019Revenue 2020: $69,256Expenses 2020: $61,125Net Income 2020: $8,1312020Revenue 2021: $17,975Expenses 2021: $17,981Net Income 2021: -$62021Revenue 2022: $11,446Expenses 2022: $12,032Net Income 2022: -$5862022Revenue 2023: $2,450Expenses 2023: $5,697Net Income 2023: -$3,2472023Revenue 2025: $6,740Expenses 2025: $6,037Net Income 2025: $7032025

Highlighted filing

2025

Revenue$6,740
Expenses$6,037
Net Income$703
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 14, 2026
Return Version
2024v5.2
Gross Receipts
$6,740
Mission and Program Overview

Mission

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
TO PROMOTE, ENCOURAGE AND EDUCATE ABOUT THE ADVANTAGES OF ENVIRONENTALLY RESPONSIBLE FARMING PRACTICES.-$6,037
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEFF KOOPSTreasurer-$0--
JAY NAYSMITHPresident-$0--
ALAN KAMPSCHNEIDERSecretary-$0--
STEVE GRAYDirector-$0--
AL VAN GROUWDirector-$0--
KAITLYN FLICKDirector-$0--
NICK CUCHETTIDirector-$0--
JOE LALLYSpecial Projects-$0--
TOM ROTHExecutive Director-$0--
Filing and Contact Details

Filer

Filer Name
Technical Services Providers
EIN
90-0886079
In Care Of
% Jeff Koops
Address
3116 S DUFF AVE SUITE 201, Ames, IA 50010-8466

Signing Officer

Name
Jeff Koops
Title
Treasurer
Phone
7124411352
Signed
2026-01-14
Discuss with paid preparer
Yes

Preparer

Firm
Deborah McIntosh CPA
Address
PO Box 153 1118 S I Ave, Nevada, IA 50201
Preparer
Deborah Mcintosh
Phone
5152916065
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountCONFERENCE AND TRAININGS FEES 4,300”

Description of other expenses Part I line 16

“Description AmountELECTRONIC PAYMENT FEES 170MEETING EXPENSE 500TRAVEL EXPENSE 908BANK CHARGES 37”

Other changes in net assets or fund balances Part I line 20

“Description AmountROUNDING (1)WRITE OFF PAST DUE ACCOUNTS (1,150)”

Description of other assets Part II line 24

“Category Beginning of Year End of YearACCOUNTS RECEIVABLE 1,150 1,300Accounts receivable”

Other program services Part III line 31

“To promote, encourage and educate about the advantages of environmentally responsible farming practices.”

Raw XML Appendix169 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/PersonNm0JEFF KOOPS
IRS990EZ/BooksInCareOfDetail/PhoneNum07124411352
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03116 S DUFF AVE SUITE 201
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ames
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0500108466
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09674
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09076
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0703
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04393
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010824
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010376
IRS990EZ/GrossReceiptsAmt06740
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02440
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010824
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010376
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010824
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010376
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.46
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
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/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/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/PersonNm0JEFF KOOPS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAY NAYSMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALAN KAMPSCHNEIDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3STEVE GRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AL VAN GROUW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KAITLYN FLICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6NICK CUCHETTI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOE LALLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8TOM ROTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SPECIAL PROJECTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01150
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01300
IRS990EZ/OtherChangesInNetAssetsAmt0-1151
IRS990EZ/OtherExpensesTotalAmt01615
IRS990EZ/OtherRevenueTotalAmt04300
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCHEDULE O
IRS990EZ/PrintingPublicationsPostageAmt029
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE, ENCOURAGE AND EDUCATE ABOUT THE ADVANTAGES OF ENVIRONENTALLY RESPONSIBLE FARMING PRACTICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06037
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt06037
IRS990EZ/TotalProgramServiceExpensesAmt06037
IRS990EZ/TotalRevenueAmt06740
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02440
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt035411
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt035411
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02440
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011446
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017975
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt035411
IRS990ScheduleA/TotalSupportAmt035411
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCONFERENCE AND TRAININGS FEES 4,300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountELECTRONIC PAYMENT FEES 170MEETING EXPENSE 500TRAVEL EXPENSE 908BANK CHARGES 37
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountROUNDING (1)WRITE OFF PAST DUE ACCOUNTS (1,150)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearACCOUNTS RECEIVABLE 1,150 1,300Accounts receivable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO PROMOTE, ENCOURAGE AND EDUCATE ABOUT THE ADVANTAGES OF ENVIRONMENTALLY RESPONSIBLE FARMING PRACTICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other program services Part III line 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF KOOPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07124411352
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TECHNICAL SERVICES PROVIDERS
ReturnHeader/Filer/BusinessNameControlTxt0TECH
ReturnHeader/Filer/EIN0900886079
ReturnHeader/Filer/InCareOfNm0% Jeff Koops
ReturnHeader/Filer/USAddress/AddressLine1Txt03116 S DUFF AVE SUITE 201
ReturnHeader/Filer/USAddress/CityNm0Ames
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd0500108466
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Deborah McIntosh CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 153 1118 S I Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nevada
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050201
ReturnHeader/PreparerPersonGrp/PhoneNum05152916065
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH MCINTOSH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-14T11:37:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,376
Liabilities
$0
Net assets
$10,376
Revenue
$6,740
Expenses
$6,037
Net income
$703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.4$0.00$10.4$6.74$6.04$0.70
2023Summary only. Only limited summary data is available for this year.$14.2$0.00$2.45$5.70$3.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.4$17.4$11.4$12.0$0.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$18.0$18.0$18.0$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$18.0$69.3$61.1$8.13
2019Detailed filing. Detailed filing data is available for this year.$9.89$9.89$1.82$3.21$1.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$11.3$4.85$5.38$0.53
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$11.8$0.92$15.4$14.5
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.6$0.33$26.3$5.88$8.49$2.61
2015Detailed filing. Detailed filing data is available for this year.$28.9$28.9$27.2$4.25$22.9
2014Detailed filing. Detailed filing data is available for this year.$6.00$6.00$23.8$20.0$3.80
2013Summary only. Only limited summary data is available for this year.$2.25$0.05$3.60$1.39$2.21
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • <$500k nonprofits