Civic Intelligence

Port Angeles Youth Soccer Club

990EZ • Fiscal year 2013 • EIN 91-1900860

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

PO Box 211498362

(360) 457-1718

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

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

Asset Growth

31st percentile

-8.0%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

32nd percentile

-9.9%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Down

$50,989

Down $4,413 (-8.0%) from 2012

Net Assets

Down

$50,989

Down $4,413 (-8.0%) from 2012

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$35,436

Down $3,910 (-9.9%) from 2012

Expenses

Down

$39,849

Down $5,744 (-13%) from 2012

Net Income

Up

-$4,413

Up $1,834 (+29%) from 2012

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $61,649Net Assets 2011: $61,6492011Assets 2012: $55,402Net Assets 2012: $55,4022012Assets 2013: $50,989Net Assets 2013: $50,9892013Assets 2014: $42,963Net Assets 2014: $42,9632014Assets 2015: $42,472Net Assets 2015: $42,4722015Assets 2016: $43,376Net Assets 2016: $43,3762016Assets 2017: $50,843Net Assets 2017: $50,8432017Assets 2018: $46,889Liabilities 2018: $0Net Assets 2018: $46,8892018Assets 2019: $42,769Liabilities 2019: $0Net Assets 2019: $42,7692019Assets 2020: $35,971Liabilities 2020: $0Net Assets 2020: $35,9712020Assets 2021: $39,616Net Assets 2021: $39,6162021Assets 2022: $45,200Net Assets 2022: $45,2002022Assets 2023: $61,052Liabilities 2023: $02023Assets 2024: $72,620Net Assets 2024: $72,6202024

Highlighted filing

2013

Assets$50,989
Liabilities-
Net Assets$50,989

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $46,951Expenses 2011: $43,806Net Income 2011: $3,1452011Revenue 2012: $39,346Expenses 2012: $45,593Net Income 2012: -$6,2472012Revenue 2013: $35,436Expenses 2013: $39,849Net Income 2013: -$4,4132013Revenue 2014: $35,858Expenses 2014: $43,884Net Income 2014: -$8,0262014Revenue 2015: $36,200Expenses 2015: $36,691Net Income 2015: -$4912015Revenue 2016: $19,061Expenses 2016: $18,157Net Income 2016: $9042016Revenue 2017: $44,873Expenses 2017: $37,406Net Income 2017: $7,4672017Revenue 2018: $49,578Expenses 2018: $53,532Net Income 2018: -$3,9542018Revenue 2019: $42,211Expenses 2019: $46,331Net Income 2019: -$4,1202019Revenue 2020: $15Expenses 2020: $6,813Net Income 2020: -$6,7982020Revenue 2021: $29,143Expenses 2021: $25,498Net Income 2021: $3,6452021Revenue 2022: $41,323Expenses 2022: $35,739Net Income 2022: $5,5842022Revenue 2023: $49,158Expenses 2023: $33,306Net Income 2023: $15,8522023Revenue 2024: $52,901Expenses 2024: $41,333Net Income 2024: $11,5682024

Highlighted filing

2013

Revenue$35,436
Expenses$39,849
Net Income-$4,413
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$35,580
Mission and Program Overview

Mission

Promote the game of soccer for youth

Program Services

DescriptionGrantsExpenses
ORGANIZE AND GOVERN THE GAME OF SOCCER FOR THE YOUTH OF CLALLAM COUNTY WITH UNIFORM RULES AND REGULATIONS AND PROMOTE PARTICIPATION IN TOURNAMENTS-$39,849
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARIN REIDELPresidentPT$0--
JERI BOEVice President, Field CoordinatorPT$0--
DON WENZIVice President, Equipment ManagerPT$0--
ALAN BURWELLTreasurerPT$0--
CHRISTINA BUNCHRegistrarPT$0--
TIM TUCKERSecretaryPT$0--
DON DROZHead CoachPT$0--
ANTHONY BRANDONHead RefereePT$0--
QUINT BOESponsor CoordinatorPT$0--
Filing and Contact Details

Filer

EIN
91-1900860
Phone
3604571718

Signing Officer

Name
Alan Burwell
Title
Treasurer
Phone
3604571718
Signed
2014-05-14

Preparer

Preparer
R Duane Wolfe CPA
Phone
3604521500
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

REBATE 220.

Form 990EZ, Part I, Line 16

Bank charges & merchant fees 1255. Equipment 4550. Licenses & permits 10. Referees 3005. State player fees 6645. Annual service fee 1789. Coach assistance 17512. Uniforms 3165. Office supplies 175. Travel convention/meeting/class 50. Depreciation 0. Bonzi technology 770. Internet accessline and services 411. Fund raising expense 100.

Form 990EZ, Part II, Line 24

PREPAID EXPENSES

Form 990EZ, Part II, Line 26

BANK OVERDRAFT

Raw XML Appendix178 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/PersonNm0ALAN BURWELL
IRS990EZ/BooksInCareOfDetail/PhoneNum03604571718
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10221 SOUTH EUNICE
IRS990EZ/BooksInCareOfDetail/USAddress/City0PORT ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/State0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode098362
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055402
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050989
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt0144
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4413
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0315
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055402
IRS990EZ/Form990TotalAssetsGrp/EOYAmt050989
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0458
IRS990EZ/GrossReceiptsAmt035580
IRS990EZ/GrossSalesOfInventoryAmt0602
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt039
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt034719
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt055402
IRS990EZ/NetAssetsOrFundBalancesEOYAmt050989
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt055402
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt050989
IRS990EZ/OccupancyRentUtltsAndMaintAmt088
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt85.00
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/PersonNm0DARIN REIDEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JERI BOE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DON WENZI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ALAN BURWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRISTINA BUNCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TIM TUCKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DON DROZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ANTHONY BRANDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8QUINT BOE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT, FIELD COORDINATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT, EQUIPMENT MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4REGISTRAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6HEAD COACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7HEAD REFEREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8SPONSOR COORDINATOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt039437
IRS990EZ/OtherRevenueTotalAmt0220
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE THE GAME OF SOCCER FOR YOUTH
IRS990EZ/PrintingPublicationsPostageAmt09
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZE AND GOVERN THE GAME OF SOCCER FOR THE YOUTH OF CLALLAM COUNTY WITH UNIFORM RULES AND REGULATIONS AND PROMOTE PARTICIPATION IN TOURNAMENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt039849
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt039849
IRS990EZ/TotalProgramServiceExpensesAmt039849
IRS990EZ/TotalRevenueAmt035436
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt034719
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt039297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt045351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt038837
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt030845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0189049
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0270
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0514
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0979
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03786
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt01493
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01493
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0270
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0514
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0979
IRS990ScheduleA/InvestmentIncomeCYPct00.00500
IRS990ScheduleA/InvestmentIncomePYPct00.01200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99500
IRS990ScheduleA/PublicSupportPY509Pct00.98800
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0194328
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt035321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt039297
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt046844
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt042021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt030845
IRS990ScheduleA/Total509Grp/TotalAmt0194328
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0195307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REBATE 220.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK CHARGES & MERCHANT FEES 1255. EQUIPMENT 4550. LICENSES & PERMITS 10. REFEREES 3005. STATE PLAYER FEES 6645. ANNUAL SERVICE FEE 1789. COACH ASSISTANCE 17512. UNIFORMS 3165. OFFICE SUPPLIES 175. TRAVEL CONVENTION/MEETING/CLASS 50. DEPRECIATION 0. BONZI TECHNOLOGY 770. INTERNET ACCESSLINE AND SERVICES 411. FUND RAISING EXPENSE 100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPAID EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK OVERDRAFT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN BURWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03604571718
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10PORT ANGELES YOUTH SOCCER CLUB
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0911900860
ReturnHeader/Filer/PhoneNum03604571718
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 2114
ReturnHeader/Filer/USAddress/City0PORT ANGELES
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode098362
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BURWELL & WOLFE INC PS CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10734 E 1ST ST SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PORT ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0983623630
ReturnHeader/PreparerPersonGrp/PhoneNum03604521500
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R DUANE WOLFE CPA
ReturnHeader/ReturnTs02014-08-13T16:05:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$72.6$72.6$52.9$41.3$11.6
2023Summary only. Only limited summary data is available for this year.$61.1$0.00$49.2$33.3$15.9
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.2$45.2$41.3$35.7$5.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.6$39.6$29.1$25.5$3.65
2020Detailed filing. Detailed filing data is available for this year.$36.0$0.00$36.0$0.02$6.81$6.80
2019Detailed filing. Detailed filing data is available for this year.$42.8$0.00$42.8$42.2$46.3$4.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.9$0.00$46.9$49.6$53.5$3.95
2017Detailed filing. Detailed filing data is available for this year.$50.8$50.8$44.9$37.4$7.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.4$43.4$19.1$18.2$0.90
2015Detailed filing. Detailed filing data is available for this year.$42.5$42.5$36.2$36.7$0.49
2014Detailed filing. Detailed filing data is available for this year.$43.0$43.0$35.9$43.9$8.03
2013Detailed filing. Detailed filing data is available for this year.$51.0$51.0$35.4$39.8$4.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.4$55.4$39.3$45.6$6.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.6$61.6$47.0$43.8$3.15
Peer Organizations

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