Civic Intelligence

Delta Iota Chapter Inc Sigma Kappa Sorority

990EZ • Fiscal year 2014 • EIN 94-1723802

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 01, 2015

PO Box 1003Chico, CA 95927

(530) 342-3067

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 2014

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2014

Net Margin

83rd percentile

19%

Higher net margin than 83% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

66th percentile

7.7%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

43rd percentile

-0.8%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$382,572

Up $27,432 (+7.7%) from 2013

Net Assets

$382,572

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$154,953

Down $1,186 (-0.8%) from 2013

Expenses

Up

$124,915

Up $15,998 (+15%) from 2013

Net Income

Down

$30,038

Down $17,184 (-36%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $313,421Liabilities 2011: $02011Assets 2012: $313,348Liabilities 2012: $02012Assets 2013: $355,140Liabilities 2013: $02013Assets 2014: $382,572Net Assets 2014: $382,5722014Assets 2015: $391,521Net Assets 2015: $391,5212015Assets 2016: $458,834Liabilities 2016: $0Net Assets 2016: $458,8342016Assets 2017: $490,584Net Assets 2017: $490,5842017Assets 2018: $520,045Liabilities 2018: $0Net Assets 2018: $520,0452018Assets 2019: $550,849Liabilities 2019: $0Net Assets 2019: $550,8492019Assets 2020: $559,605Liabilities 2020: $0Net Assets 2020: $559,6052020Assets 2021: $606,717Liabilities 2021: $0Net Assets 2021: $606,7172021Assets 2022: $651,322Liabilities 2022: $0Net Assets 2022: $651,3222022Assets 2023: $678,615Liabilities 2023: $0Net Assets 2023: $678,6152023Assets 2024: $691,613Liabilities 2024: $0Net Assets 2024: $691,6132024Assets 2025: $725,418Liabilities 2025: $0Net Assets 2025: $725,4182025

Highlighted filing

2014

Assets$382,572
Liabilities-
Net Assets$382,572

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $110,562Expenses 2011: $102,960Net Income 2011: $7,6022011Revenue 2012: $130,026Expenses 2012: $130,099Net Income 2012: -$732012Revenue 2013: $156,139Expenses 2013: $108,917Net Income 2013: $47,2222013Revenue 2014: $154,953Expenses 2014: $124,915Net Income 2014: $30,0382014Revenue 2015: $149,664Expenses 2015: $140,715Net Income 2015: $8,9492015Revenue 2016: $201,133Expenses 2016: $133,820Net Income 2016: $67,3132016Revenue 2017: $180,229Expenses 2017: $148,479Net Income 2017: $31,7502017Revenue 2018: $180,717Expenses 2018: $151,256Net Income 2018: $29,4612018Revenue 2019: $175,724Expenses 2019: $144,920Net Income 2019: $30,8042019Revenue 2020: $147,097Expenses 2020: $138,341Net Income 2020: $8,7562020Revenue 2021: $168,093Expenses 2021: $120,981Net Income 2021: $47,1122021Revenue 2022: $173,470Expenses 2022: $128,865Net Income 2022: $44,6052022Revenue 2023: $156,010Expenses 2023: $128,717Net Income 2023: $27,2932023Revenue 2024: $160,295Expenses 2024: $147,294Net Income 2024: $13,0012024Revenue 2025: $164,137Expenses 2025: $130,332Net Income 2025: $33,8052025

Highlighted filing

2014

Revenue$154,953
Expenses$124,915
Net Income$30,038
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 1, 2015
Return Version
2014v5.0
Gross Receipts
$154,953
Mission and Program Overview

Mission

To provide women lifelong learning opportunities and support for social, intellectual and spiritual development by bringing women together to positively impact our communities.

Program Services

DescriptionGrantsExpenses
Over the past year the Delta Iota Corporation Board has impacted Sigma Kappa Delta Iota's members by creating stronger communication tools and educating the women on the importance of abiding by risk management procedures. Our corporation board has increased the women's knowledge of budgeting and together the women and the board are working more cohesively then ever before.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexandra LorensPresident/VP-$0--
Mackenzie TurnerVice President-$0--
Tawny M James CPATreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Delta Iota Chapter Inc
EIN
94-1723802
Phone
5303423067
Address
PO Box 1003, Chico, CA 95927

Signing Officer

Name
Alexandra Lorens
Title
President/VP
Signed
2015-03-01
Discuss with paid preparer
Yes

Preparer

Firm
Maggie Smythe CPA
Address
132 Bartlett Ave, Woodland, CA 95695
Preparer
Maggie Smythe
Phone
5306685998
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $117

Other Expenses.1003

Information Technology $520

Other Expenses.1007

Conferences, Conventions, and Meetings $2303

Other Expenses.1009

Depreciation $23019

Other Expenses.1012

Insurance $1705

Other Expenses.1

Food $42951

Other Expenses.2

Utilities $13801

Other Expenses.3

Painting and Decorating $7710

Other Expenses.4

Repairs $6374

Other Expenses.5

Security Deposit Refund $5198

Other Expenses.6

Cleaning $4469

Other Expenses.7

Rent $2833

Other Expenses.8

Lawn Care $2495

Other Expenses.9

Travel $1886

Other Expenses.10

Property taxes $1690

Other Expenses.11

Admin Assist $1648

Other Expenses.12

Security Expense $1499

Other Expenses.13

Telephone $896

Other Expenses.14

Maintenance Agreements $650

Other Expenses.15

Supplies $473

Other Expenses.16

Pest Control $288

Other Expenses.17

Bank Fees $237

Other Expenses.18

Alarm $220

Other Expenses.19

Chapter Appreciation $217

Other Expenses.20

Membership fees $165

Other Expenses.22

Miscellaneous $19

Other Expenses.24

Franchise Tax Board $10

Other Assets.1002

Furniture and Fixtures - Beginning $5273 Furniture and Fixtures - Ending $10527

Form 990-EZ, Part III, Line 28 Program Service Accomplishments

Over the past year the Delta Iota Corporation Board has impacted Sigma Kappa Delta Iota's members by creating stronger communication tools and educating the women on the importance of abiding by risk management procedures. Our corporation board has increased the women's knowledge of budgeting and together the women and the board are working more cohesively then ever before.

Raw XML Appendix162 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/PersonNm0Tawny James
IRS990EZ/BooksInCareOfDetail/PhoneNum05306629057
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04 Sequoia Place
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Woodland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0956954435
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0124054
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0153274
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01560
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt030038
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0355140
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0382572
IRS990EZ/FundraisingGrossIncomeAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt045
IRS990EZ/LandAndBuildingsGrp/BOYAmt0225813
IRS990EZ/LandAndBuildingsGrp/EOYAmt0218771
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0118239
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0355140
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0382572
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0355140
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0382572
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Alexandra Lorens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mackenzie Turner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tawny M James CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President/VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05273
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010527
IRS990EZ/OtherChangesInNetAssetsAmt0-2606
IRS990EZ/OtherExpensesTotalAmt0123393
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide women lifelong learning opportunities and support for social, intellectual and spiritual development by bringing women together to positively impact our communities.
IRS990EZ/PrintingPublicationsPostageAmt0122
IRS990EZ/ProgramServiceRevenueAmt035109
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Over the past year the Delta Iota Corporation Board has impacted Sigma Kappa Delta Iota's members by creating stronger communication tools and educating the women on the importance of abiding by risk management procedures. Our corporation board has increased the women's knowledge of budgeting and together the women and the board are working more cohesively then ever before.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0124915
IRS990EZ/TotalRevenueAmt0154953
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $117
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conferences, Conventions, and Meetings $2303
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation $23019
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $1705
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Food $42951
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Utilities $13801
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Painting and Decorating $7710
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Repairs $6374
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Security Deposit Refund $5198
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Cleaning $4469
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Rent $2833
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Lawn Care $2495
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Travel $1886
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Property taxes $1690
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Admin Assist $1648
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Security Expense $1499
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Telephone $896
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Maintenance Agreements $650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Supplies $473
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Pest Control $288
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Bank Fees $237
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Alarm $220
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Chapter Appreciation $217
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Membership fees $165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25Miscellaneous $19
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26Franchise Tax Board $10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27Furniture and Fixtures - Beginning $5273 Furniture and Fixtures - Ending $10527
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28Over the past year the Delta Iota Corporation Board has impacted Sigma Kappa Delta Iota's members by creating stronger communication tools and educating the women on the importance of abiding by risk management procedures. Our corporation board has increased the women's knowledge of budgeting and together the women and the board are working more cohesively then ever before.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Other Expenses.16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Other Expenses.17
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Other Expenses.18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Other Expenses.19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Other Expenses.20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Other Expenses.22
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Other Expenses.24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Form 990-EZ, Part III, Line 28 Program Service Accomplishments
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alexandra Lorens
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/VP
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Delta Iota Chapter Inc
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Sigma Kappa Sorority
ReturnHeader/Filer/BusinessNameControlTxt0DELT
ReturnHeader/Filer/EIN0941723802
ReturnHeader/Filer/PhoneNum05303423067
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1003
ReturnHeader/Filer/USAddress/CityNm0Chico
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095927
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Maggie Smythe CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0132 Bartlett Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Woodland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095695
ReturnHeader/PreparerPersonGrp/PhoneNum05306685998
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Maggie Smythe
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-03-01T08:48:58-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.25$0.00$7.25$1.64$1.30$0.34
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.92$0.00$6.92$1.60$1.47$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.79$0.00$6.79$1.56$1.29$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.51$0.00$6.51$1.73$1.29$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$0.00$6.07$1.68$1.21$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.00$5.60$1.47$1.38$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.51$0.00$5.51$1.76$1.45$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$0.00$5.20$1.81$1.51$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.91$4.91$1.80$1.48$0.32
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$0.00$4.59$2.01$1.34$0.67
2015Detailed filing. Detailed filing data is available for this year.$3.92$3.92$1.50$1.41$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.83$3.83$1.55$1.25$0.30
2013Summary only. Only limited summary data is available for this year.$3.55$0.00$1.56$1.09$0.47
2012Summary only. Only limited summary data is available for this year.$3.13$0.00$1.30$1.30$0.00
2011Summary only. Only limited summary data is available for this year.$3.13$0.00$1.11$1.03$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • <$500k nonprofits