Civic Intelligence

Sitka Trail Works Inc

990 • Fiscal year 2013 • EIN 91-1815739

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 03, 2014

801 Halibut Point Road99835

(907) 747-7244

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

96th percentile

$65,574

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

78th percentile

30%

Faster asset growth than 78% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$177,325

Up $41,391 (+30%) from 2012

Net Assets

Up

$172,732

Up $47,470 (+38%) from 2012

Liabilities

Down

$4,593

Down $6,079 (-57%) from 2012

Revenue

$365,637

No earlier filing loaded for comparison.

Expenses

Down

$317,510

Down $33,306 (-9.5%) from 2012

Net Income

$48,127

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.

$600K$400K$200K$0Assets 2010: $158,700Liabilities 2010: $3,387Net Assets 2010: $155,3132010Assets 2011: $121,356Liabilities 2011: $6,050Net Assets 2011: $115,3062011Assets 2012: $135,934Liabilities 2012: $10,672Net Assets 2012: $125,2622012Assets 2013: $177,325Liabilities 2013: $4,593Net Assets 2013: $172,7322013Assets 2014: $59,667Liabilities 2014: $2,205Net Assets 2014: $57,4622014Assets 2015: $206,721Liabilities 2015: $1,218Net Assets 2015: $205,5032015Assets 2016: $220,576Liabilities 2016: $9,531Net Assets 2016: $211,0452016Assets 2017: $193,042Liabilities 2017: $154Net Assets 2017: $192,8882017Assets 2018: $207,154Liabilities 2018: $128Net Assets 2018: $207,0262018Assets 2019: $331,310Liabilities 2019: $127,551Net Assets 2019: $203,7592019Assets 2020: $482,986Liabilities 2020: $214,407Net Assets 2020: $268,5792020Assets 2021: $236,138Liabilities 2021: $593Net Assets 2021: $235,5452021Assets 2022: $351,036Liabilities 2022: $113,170Net Assets 2022: $237,8662022Assets 2023: $288,501Liabilities 2023: $9,910Net Assets 2023: $278,5912023Assets 2024: $346,631Liabilities 2024: $27,882Net Assets 2024: $318,7492024

Highlighted filing

2013

Assets$177,325
Liabilities$4,593
Net Assets$172,732

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $308,4262010Revenue 2011: $232,782Expenses 2011: $272,789Net Income 2011: -$40,0072011Expenses 2012: $350,8162012Revenue 2013: $365,637Expenses 2013: $317,510Net Income 2013: $48,1272013Revenue 2014: $263,982Expenses 2014: $379,252Net Income 2014: -$115,2702014Revenue 2015: $895,815Expenses 2015: $747,774Net Income 2015: $148,0412015Revenue 2016: $213,879Expenses 2016: $208,337Net Income 2016: $5,5422016Revenue 2017: $204,781Expenses 2017: $222,938Net Income 2017: -$18,1572017Revenue 2018: $139,277Expenses 2018: $125,139Net Income 2018: $14,1382018Revenue 2019: $212,891Expenses 2019: $216,158Net Income 2019: -$3,2672019Revenue 2020: $1,192,592Expenses 2020: $1,127,772Net Income 2020: $64,8202020Revenue 2021: $812,231Expenses 2021: $845,265Net Income 2021: -$33,0342021Revenue 2022: $584,183Expenses 2022: $581,862Net Income 2022: $2,3212022Revenue 2023: $723,737Expenses 2023: $683,012Net Income 2023: $40,7252023Revenue 2024: $369,889Expenses 2024: $329,731Net Income 2024: $40,1582024

Highlighted filing

2013

Revenue$365,637
Expenses$317,510
Net Income$48,127
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 3, 2014
Return Version
2013v3.0
Gross Receipts
$371,300
Mission and Program Overview

Mission

Provide for the health of the community of sitka, alaska through development, maintenance and promotion of a comprehensive trail system.

Provide for the health of the community through development, maintenance and promotion of comprehensive trail system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,943$122,526▲ $89,583
Savings and Temporary Cash Investments$42,457$31,487▼ $10,970
Pledges and Grants Receivable$39,882$11,182▼ $28,700
Prepaid Expenses and Deferred Charges$14,287$7,704▼ $6,583
Land, Buildings, and Equipment, Net$6,365$4,426▼ $1,939
Total Assets$135,934$177,325▲ $41,391
Liabilities
Deferred Revenue-$2,630-
Accounts Payable and Accrued Expenses$10,672$1,963▼ $8,709
Total Liabilities$10,672$4,593▼ $6,079
Net Assets / Fund Balance
Unrestricted Net Assets$125,262$172,732▲ $47,470
Total Net Assets Fund Balance$125,262$172,732▲ $47,470
Total Liabilities and Net Assets / Fund Balance$135,934$177,325▲ $41,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,426$46,966$51,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah LyonsExecutive DirectorFT$65,574$65,574

Board Members and Trustees

NameTitle
Brian HansonBoard President
Don MackinnonBoard Vice President
Charles HoranBoard Member
Deanna BennettBoard Member
Dr James CabeenBoard Member
Gio VillanuevaBoard Member
Roslyn DaileyBoard Member
Sarah BellBoard Member
Sara BergendahlBoard Secretary
Mary Alice HambergBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$361,008
Program Service Revenue
$0
Investment Income
$192
Other Revenue
$4,437
All Other Contributions
$82,795
Change in Net Assets
$48,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,628
Salaries, Compensation, and Employee Benefits$131,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,505$47,414-$68,919
Other Expenses$57,935$313-$58,248
Other Salaries and Wages$47,460$912-$48,372
Office Expenses$3,435$9,338-$12,773
Travel$544$11,538-$12,082
Payroll Taxes$7,859$4,221-$12,080
Fees for Services Other$7,941$2,950-$10,891
Insurance$4,352$1,338-$5,690
Fees for Services Accounting-$3,052-$3,052
Other Employee Benefits$2,464$47-$2,511
Depreciation Depletion$1,766$173-$1,939
Advertising$151$641-$792
Fees for Services Legal$500--$500
Information Technology-$450-$450
Total Functional Expenses$234,856$82,654$0$317,510
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,850
Fundraising Direct Expenses$5,663
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Individuals may become members of the organization upon payment of member dues.

Form 990, Part VI, Section A, Line 7A

Members of the organization elect the governing body at the annual membership meeting.

Form 990, Part VI, Section B, Line 11

The organization's 990 will be reviewed by both board treasurer and executive director prior to filing. All other board members will review the form 990 at the next regular meeting subsequent to filing.

Form 990, Part VI, Section B, Line 12C

Disclosure of possible conflicts are required annually and are monitored by the full board.

Form 990, Part VI, Section C, Line 18

Organization makes its forms 1023 and 990 available to the public upon request.

Form 990, Part VI, Section C, Line 19

Organization makes its written/approved minutes of monthly board meetings and annual meeting as well as conflict of interest statements avaialbe to the public.

Filing and Contact Details

Filer

EIN
91-1815739
Phone
9077477244

Signing Officer

Name
Deborah Lyons
Title
Executive Director
Phone
9077477244
Signed
2014-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Lyons
Formed
1997
Legal Domicile
Ak
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
20

Preparer

Preparer
Robert L Rehfeld
Phone
9077893178
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IRS990/Desc0IN 2013 SITKA TRAIL WORKS BUILT OVER 2,500 LINEAR FEET OF MULTIUSE PATHWAYS IN FORT ROUSSEAU HISTORICAL STATE PARK. VOLUNTEERS AND BOARD MEMBERS PERFORMED TRAIL MAINTENANCE OF THE SITKA CROSS TRAIL. THE EXECUTIVE DIRECTOR WORKED WITH PRIVATE LANDOWNERS TO CREATE EASEMENT AGREEMENTS FOR THE CROSS TRAIL. THE ORGANIZATION PUBLISHED TWO NEWSLETTERS AND BOARD MEMBERS LED WEEKEND PUBLIC HIKES.
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IRS990/PYTotalExpensesAmt0350816
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0363777
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt048127
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01250
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042457
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0361008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0351348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0223985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0274560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0379916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01590817
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0914
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0979
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01564
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01539
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05188
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0110075
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99670
IRS990ScheduleA/PublicSupportPY170Pct00.99690
IRS990ScheduleA/PublicSupportTotal170Amt01590817
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0361008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0351348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0223985
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0274560
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0379916
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01590817
IRS990ScheduleA/TotalSupportAmt01596005
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt04426
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046966
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051392
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04426
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS MAY BECOME MEMBERS OF THE ORGANIZATION UPON PAYMENT OF MEMBER DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY AT THE ANNUAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S 990 WILL BE REVIEWED BY BOTH BOARD TREASURER AND EXECUTIVE DIRECTOR PRIOR TO FILING. ALL OTHER BOARD MEMBERS WILL REVIEW THE FORM 990 AT THE NEXT REGULAR MEETING SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISCLOSURE OF POSSIBLE CONFLICTS ARE REQUIRED ANNUALLY AND ARE MONITORED BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION MAKES ITS FORMS 1023 AND 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION MAKES ITS WRITTEN/APPROVED MINUTES OF MONTHLY BOARD MEETINGS AND ANNUAL MEETING AS WELL AS CONFLICT OF INTEREST STATEMENTS AVAIALBE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AK
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0135934
IRS990/TotalAssetsEOYAmt0177325
IRS990/TotalAssetsGrp/BOYAmt0135934
IRS990/TotalAssetsGrp/EOYAmt0177325
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0361008
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234856
IRS990/TotalFunctionalExpensesGrp/TotalAmt0317510
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010672
IRS990/TotalLiabilitiesEOYAmt04593
IRS990/TotalLiabilitiesGrp/BOYAmt010672
IRS990/TotalLiabilitiesGrp/EOYAmt04593
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0125262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172732
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0234856
IRS990/TotalReportableCompFromOrgAmt065574
IRS990/TotalRevenueGrp/ExclusionAmt03379
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0365637
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0135934
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0177325
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt011538
IRS990/TravelGrp/ProgramServicesAmt0544
IRS990/TravelGrp/TotalAmt012082
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0125262
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0172732
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10801 HALIBUT POINT ROAD
IRS990/USAddress/City0SITKA
IRS990/USAddress/State0AK
IRS990/USAddress/ZIPCode099835
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SITKATRAILWORKS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH LYONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09077477244
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10SITKA TRAIL WORKS INC
ReturnHeader/Filer/BusinessNameControlTxt0SITK
ReturnHeader/Filer/EIN0911815739
ReturnHeader/Filer/PhoneNum09077477244
ReturnHeader/Filer/USAddress/AddressLine10801 HALIBUT POINT ROAD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.03$0.32$0.37$0.33$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.01$0.28$0.72$0.68$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.11$0.24$0.58$0.58$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.81$0.85$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.21$0.27$1.19$1.13$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.13$0.20$0.21$0.22$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.14$0.13$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$0.20$0.22$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.01$0.21$0.21$0.21$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.90$0.75$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.26$0.38$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.17$0.37$0.32$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.35
2011Summary only. Only limited summary data is available for this year.$0.12$0.01$0.12$0.23$0.27$0.04
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.31
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits