Civic Intelligence

California Trail Users Coalition

EIN 95-4690961 • 501(c)3 • California City, CA

Profile

To provide a forum for all trail users to discuss related issues, problems and alternative solutions; to assist in the planning, development, maintenance and hosting of trails;to help enforce the rules of the road; and to develop and maintain programs designed to educate users on the proper use of the trails and trail etiquette.

9049 California City BlvdCalifornia City, CA 93505

www.trailusers.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

31st percentile

-9.4%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

51st percentile

-1.5%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

7th percentile

-91%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$37,413

Down $567 (-1.5%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$37,413

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin31st percentile

Revenue

Down

$6,052

Down $59,185 (-91%) from 2023

Expenses

Down

$6,619

Down $62,648 (-90%) from 2023

Net Income

Up

-$567

Up $3,463 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$800K$600K$400K$200K$0Assets 2010: $218,942Liabilities 2010: $0Net Assets 2010: $218,9422010Assets 2011: $146,418Liabilities 2011: $0Net Assets 2011: $146,4182011Assets 2012: $104,678Liabilities 2012: $0Net Assets 2012: $104,6782012Assets 2013: $107,882Liabilities 2013: $0Net Assets 2013: $107,8822013Assets 2014: $146,921Liabilities 2014: $0Net Assets 2014: $146,9212014Assets 2015: $159,943Liabilities 2015: $600Net Assets 2015: $159,3432015Assets 2016: $273,683Liabilities 2016: $5,480Net Assets 2016: $268,2032016Assets 2017: $642,396Liabilities 2017: $5,480Net Assets 2017: $636,9162017Assets 2018: $407,782Liabilities 2018: $5,480Net Assets 2018: $402,3022018Assets 2019: $272,383Liabilities 2019: $5,480Net Assets 2019: $266,9032019Assets 2020: $154,500Liabilities 2020: $5,480Net Assets 2020: $149,0202020Assets 2021: $61,029Net Assets 2021: $61,0292021Assets 2022: $42,010Net Assets 2022: $42,0102022Assets 2023: $37,980Liabilities 2023: $02023Assets 2024: $37,413Net Assets 2024: $37,4132024

Highlighted filing

2024

Assets$37,413
Liabilities-
Net Assets$37,413
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $248,380Expenses 2010: $239,711Net Income 2010: $8,6692010Revenue 2011: $257,187Expenses 2011: $313,397Net Income 2011: -$56,2102011Revenue 2012: $279,243Expenses 2012: $320,983Net Income 2012: -$41,7402012Revenue 2013: $247,164Expenses 2013: $243,960Net Income 2013: $3,2042013Revenue 2014: $329,082Expenses 2014: $290,043Net Income 2014: $39,0392014Revenue 2015: $280,426Expenses 2015: $268,004Net Income 2015: $12,4222015Revenue 2016: $636,138Expenses 2016: $527,278Net Income 2016: $108,8602016Revenue 2017: $897,272Expenses 2017: $528,559Net Income 2017: $368,7132017Revenue 2018: $548,281Expenses 2018: $782,895Net Income 2018: -$234,6142018Revenue 2019: $264,802Expenses 2019: $400,201Net Income 2019: -$135,3992019Revenue 2020: $159,061Expenses 2020: $276,944Net Income 2020: -$117,8832020Revenue 2021: $55,549Expenses 2021: $42,013Net Income 2021: $13,5362021Revenue 2022: $19,027Expenses 2022: $18,995Net Income 2022: $322022Revenue 2023: $65,237Expenses 2023: $69,267Net Income 2023: -$4,0302023Revenue 2024: $6,052Expenses 2024: $6,619Net Income 2024: -$5672024

Highlighted filing

2024

Revenue$6,052
Expenses$6,619
Net Income-$567
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$37,413
Liabilities
-
Net assets
$37,413
Revenue
$6,052
Expenses
$6,619
Net income
-$567
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.37$0.06$0.07$0.01
2023Summary only. Only limited summary data is available for this year.$0.38$0.00$0.65$0.69$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.42$0.19$0.19$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.61$0.56$0.42$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.05$1.49$1.59$2.77$1.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.05$2.67$2.65$4.00$1.35
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.05$4.02$5.48$7.83$2.35
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.42$0.05$6.37$8.97$5.29$3.69
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.05$2.68$6.36$5.27$1.09
2015Detailed filing. Detailed filing data is available for this year.$1.60$0.01$1.59$2.80$2.68$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$3.29$2.90$0.39
2013Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$2.47$2.44$0.03
2012Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$2.79$3.21$0.42
2011Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$2.57$3.13$0.56
2010Summary only. Only limited summary data is available for this year.$2.19$0.00$2.19$2.48$2.40$0.09
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 16, 2022
Return Version
2021v4.0
Gross Receipts
$55,549
Mission and Program Overview

Mission

To provide a forum for all trail users to discuss related issues, problems and alternative solutions; to assist in the planning, development, maintenance and hosting of trails;to help enforce the rules of the road; and to develop and maintain programs designed to educate users on the proper use of the trails and trail etiquette.

Program Services

DescriptionGrantsExpenses
FUNDS FROM THE COUNTY OF SAN LUIS OBISPO TO BE USED TO MAKE MAPS TO BE USED TO NAVIGATE ROADS AND TRAILS FOR OHV USE.$39,879$54,915
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRUCE WHITCHERActng President-$0--
BARRET WETHERBYVice President-$0--
CHRIS WALDHEIMTreasurer-$0--
STEVE MESSERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
California Trail Users Coalition
EIN
95-4690961
Phone
7603731800
Address
9049 CALIFORNIA CITY BLVD, CALIFORNIA CITY, CA 93505

Signing Officer

Name
Bruce Whitcher
Title
Actng President
Phone
7603731800
Signed
2022-05-16
Discuss with paid preparer
Yes

Preparer

Firm
Cashuk Wiseman Goldberg Birnbaum & Salem LLP
Address
3333 Camino Del Rio South Suite 230, San Diego, CA 92108
Preparer
Richard a Goldberg
Phone
6195630145
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $1671”

Other Expenses.1

“CONTRACTS $29084”

Other Expenses.2

“REFUND OF GRANTS $7591”

Other Expenses.3

“REFUNDS $1485”

Other Expenses.4

“FEES & CHARGES $253”

Other Expenses.5

“OFFICE SUPPLIES $175”

Other Expenses.6

“VEHICLE REGISTRATION $54”

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/PersonNm0FRED WHITNEY
IRS990EZ/BooksInCareOfDetail/PhoneNum07603731800
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03550 FOOTHILL BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GLENDALE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd091214
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt047493
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt061029
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt055549
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013536
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01700
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt047493
IRS990EZ/Form990TotalAssetsGrp/EOYAmt061029
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt055549
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047493
IRS990EZ/NetAssetsOrFundBalancesEOYAmt061029
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047493
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt061029
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRUCE WHITCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BARRET WETHERBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRIS WALDHEIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3STEVE MESSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Actng President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt040313
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE A FORUM FOR ALL TRAIL USERS TO DISCUSS RELATED ISSUES, PROBLEMS AND ALTERNATIVE SOLUTIONS; TO ASSIST IN THE PLANNING, DEVELOPMENT, MAINTENANCE AND HOSTING OF TRAILS;TO HELP ENFORCE THE RULES OF THE ROAD; AND TO DEVELOP AND MAINTAIN PROGRAMS DESIGNED TO EDUCATE USERS ON THE PROPER USE OF THE TRAILS AND TRAIL ETIQUETTE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FUNDS FROM THE COUNTY OF SAN LUIS OBISPO TO BE USED TO MAKE MAPS TO BE USED TO NAVIGATE ROADS AND TRAILS FOR OHV USE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt039879
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt054915
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt042013
IRS990EZ/TotalProgramServiceExpensesAmt039879
IRS990EZ/TotalRevenueAmt055549
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.TRAILUSERS.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt055549
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0142077
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0264528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0546512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0704008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01712674
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0132
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt01712674
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt055549
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0142077
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0264528
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0546512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0704008
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01712674
IRS990ScheduleA/TotalSupportAmt01712806
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $1671
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONTRACTS $29084
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REFUND OF GRANTS $7591
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REFUNDS $1485
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FEES & CHARGES $253
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE SUPPLIES $175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6VEHICLE REGISTRATION $54
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE WHITCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Actng President
ReturnHeader/BusinessOfficerGrp/PhoneNum07603731800
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA TRAIL USERS COALITION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CO FREDERICK T WHITNEY SR
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0954690961
ReturnHeader/Filer/PhoneNum07603731800
ReturnHeader/Filer/USAddress/AddressLine1Txt09049 CALIFORNIA CITY BLVD
ReturnHeader/Filer/USAddress/CityNm0CALIFORNIA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093505
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953867687
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cashuk Wiseman Goldberg Birnbaum & Salem LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03333 Camino Del Rio South Suite 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092108
ReturnHeader/PreparerPersonGrp/PhoneNum06195630145
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD A GOLDBERG
ReturnHeader/ReturnTs02022-05-17T15:55:27-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRUCE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WHITCHER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
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