Civic Intelligence

North Bay Aikido Inc DBA Aikido of Santa Cruz

EIN 94-2796262 • 501(c)3 • Santa Cruz, CA

Profile

To establish, maintain, and operate an educational and charitable institution, programs, and certification in the martial art of aikido.

306 Mission StSanta Cruz, CA 95060

www.aikidosantacruz.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.02x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-15%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$48,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 27.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

-3.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$242,831

Down $8,325 (-3.3%) from 2022

Liabilities

Up

$5,712

Up $275 (+5.1%) from 2022

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue75th percentileNet Margin26th percentile

Revenue

Up

$182,899

Up $45,673 (+33%) from 2022

Expenses

Up

$191,500

Up $20,579 (+12%) from 2022

Net Income

Up

-$8,601

Up $25,094 (+74%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $391,373Liabilities 2011: $2,773Net Assets 2011: $388,6002011Assets 2012: $377,192Liabilities 2012: $2,643Net Assets 2012: $374,5492012Assets 2013: $356,966Liabilities 2013: $2,814Net Assets 2013: $354,1522013Assets 2014: $353,980Liabilities 2014: $4,063Net Assets 2014: $349,9172014Assets 2015: $354,365Liabilities 2015: $8,335Net Assets 2015: $346,0302015Assets 2016: $359,612Liabilities 2016: $12,720Net Assets 2016: $346,8922016Assets 2017: $332,268Liabilities 2017: $13,258Net Assets 2017: $319,0102017Assets 2018: $304,652Liabilities 2018: $14,620Net Assets 2018: $290,0322018Assets 2019: $289,894Liabilities 2019: $18,7662019Assets 2020: $307,500Liabilities 2020: $36,9482020Assets 2021: $284,432Liabilities 2021: $5,017Net Assets 2021: $279,4152021Assets 2022: $251,156Liabilities 2022: $5,437Net Assets 2022: $245,7192022Assets 2023: $242,831Liabilities 2023: $5,7122023

Highlighted filing

2023

Assets$242,831
Liabilities$5,712
Net Assets-
Open 2023 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $223,076Expenses 2011: $204,490Net Income 2011: $18,5862011Expenses 2012: $200,6462012Expenses 2013: $185,8772013Revenue 2014: $198,491Expenses 2014: $202,726Net Income 2014: -$4,2352014Revenue 2015: $193,796Expenses 2015: $197,683Net Income 2015: -$3,8872015Revenue 2016: $204,908Expenses 2016: $204,045Net Income 2016: $8632016Revenue 2017: $173,612Expenses 2017: $201,494Net Income 2017: -$27,8822017Revenue 2018: $156,569Expenses 2018: $185,547Net Income 2018: -$28,9782018Revenue 2019: $171,246Expenses 2019: $190,150Net Income 2019: -$18,9042019Revenue 2020: $157,084Expenses 2020: $170,306Net Income 2020: -$13,2222020Revenue 2021: $164,276Expenses 2021: $155,413Net Income 2021: $8,8632021Revenue 2022: $137,226Expenses 2022: $170,921Net Income 2022: -$33,6952022Revenue 2023: $182,899Expenses 2023: $191,500Net Income 2023: -$8,6012023

Highlighted filing

2023

Revenue$182,899
Expenses$191,500
Net Income-$8,601
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$242,831
Liabilities
$5,712
Net assets
-
Revenue
$182,899
Expenses
$191,500
Net income
-$8,601
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.43$0.06$1.83$1.92$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.51$0.05$2.46$1.37$1.71$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.05$2.79$1.64$1.55$0.09
2020Summary only. Only limited summary data is available for this year.$3.08$0.37$1.57$1.70$0.13
2019Summary only. Only limited summary data is available for this year.$2.90$0.19$1.71$1.90$0.19
2018Summary only. Only limited summary data is available for this year.$3.05$0.15$2.90$1.57$1.86$0.29
2017Summary only. Only limited summary data is available for this year.$3.32$0.13$3.19$1.74$2.01$0.28
2016Summary only. Only limited summary data is available for this year.$3.60$0.13$3.47$2.05$2.04$0.01
2015Summary only. Only limited summary data is available for this year.$3.54$0.08$3.46$1.94$1.98$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.54$0.04$3.50$1.98$2.03$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$0.03$3.54$1.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.03$3.75$2.01
2011Summary only. Only limited summary data is available for this year.$3.91$0.03$3.89$2.23$2.04$0.19
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 15, 2023
Return Version
2021v4.0
Gross Receipts
$138,865
Mission and Program Overview

Mission

Provide both traditional and innovative instructional programs in the martial art of Aikido and its philosophy of peace and nonviolence.

Program Services

DescriptionGrantsExpenses
Classes and workshops providing aikido instruction throughout the year for children and adults. During the closure of our building resulting from the pandemic we conducted online classes which brought aikido instruction to a worldwide audience. We also conducted classes outdoors for our local students.$0$152,126
Annual Summer Retreat brings highly regarded teachers together for in-depth study of aikido.$0$3,704
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda HolidayExecutive DirectorFT$10,698$5,604$16,302
Jerilyn MunyonPresident-$0--
Shawn MurphySecretary-$0--
Juliano CalilDirector-$0--
Nico SecundaDirector-$0--
Filing and Contact Details

Filer

Filer Name
North Bay Aikido Inc
EIN
94-2796262
Phone
8314238326
Address
306 Mission St, Santa Cruz, CA 95060

Signing Officer

Name
Jerilyn Munyon
Title
Board President
Phone
8314238326
Signed
2023-08-15
Discuss with paid preparer
Yes

Preparer

Firm
Ilana King
Address
306 Mission st, Santa Cruz, CA 95060
Preparer
Ilana King
Phone
8314238326
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

“$575 - class action settlement (Wells Fargo); $1250 rental of mats to seminars”

Form 990-EZ, Part I, Line 16

“$3,003 banking and transaction charges; $6,577 Office expenses; $14,948 program expenses; $11,061 depreciation; $501 advertising”

Form 990-EZ, Part II, Line 24

“$3,909 school uniforms, books, and T-shirts”

Form 990-EZ, Part II, Line 26

“Other liabilities: $5,437 for credit card balance, hakama fund, sales and payroll tax payable”

Raw XML Appendix184 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Linda Holiday
IRS990EZ/BooksInCareOfDetail/PhoneNum08314238326
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0306 Mission St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Santa Cruz
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0950603719
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061542
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043359
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt032645
IRS990EZ/CostOfGoodsSoldAmt01639
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-33695
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02226
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0284431
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0251156
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01417
IRS990EZ/GrossReceiptsAmt0138865
IRS990EZ/GrossSalesOfInventoryAmt03056
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt018
IRS990EZ/LandAndBuildingsGrp/BOYAmt0214950
IRS990EZ/LandAndBuildingsGrp/EOYAmt0203888
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0279414
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0245719
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0279414
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0245719
IRS990EZ/OccupancyRentUtltsAndMaintAmt010786
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt440
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt410698
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt41000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt44604
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jerilyn Munyon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Shawn Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Juliano Calil
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Nico Secunda
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Linda Holiday
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Executive Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07939
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03909
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt036090
IRS990EZ/OtherRevenueTotalAmt01825
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide both traditional and innovative instructional programs in the martial art of Aikido and its philosophy of peace and nonviolence.
IRS990EZ/PrintingPublicationsPostageAmt098
IRS990EZ/ProgramServiceRevenueAmt0101321
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Classes and workshops providing aikido instruction throughout the year for children and adults. During the closure of our building resulting from the pandemic we conducted online classes which brought aikido instruction to a worldwide audience. We also conducted classes outdoors for our local students.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Annual Summer Retreat brings highly regarded teachers together for in-depth study of aikido.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0152126
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13704
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0121721
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05017
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05437
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0170921
IRS990EZ/TotalProgramServiceExpensesAmt0155830
IRS990EZ/TotalRevenueAmt0137226
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0aikidosantacruz.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0"We welcome students of any race, nationality, gender, sexual orientation, religion, or ethnic background." This statement appears in our website, advertisements, brochures, and other student documents.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0$575 - class action settlement (Wells Fargo); $1250 rental of mats to seminars
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1$3,003 banking and transaction charges; $6,577 Office expenses; $14,948 program expenses; $11,061 depreciation; $501 advertising
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2$3,909 school uniforms, books, and T-shirts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other liabilities: $5,437 for credit card balance, hakama fund, sales and payroll tax payable
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jerilyn Munyon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board President
ReturnHeader/BusinessOfficerGrp/PhoneNum08314238326
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH BAY AIKIDO INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0dba AIKIDO OF SANTA CRUZ
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0942796262
ReturnHeader/Filer/PhoneNum08314238326
ReturnHeader/Filer/USAddress/AddressLine1Txt0306 Mission St
ReturnHeader/Filer/USAddress/CityNm0Santa Cruz
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ilana King
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0306 Mission st
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Santa Cruz
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095060
ReturnHeader/PreparerPersonGrp/PhoneNum08314238326
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ilana King
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-08-15T18:26:25-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

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