I knew the IRS was calling them (Koch) a small business, and that the entire net earnings are filed as personal income of the "owners" (after expenses, deductions, and "party favorite loopholes." Their political activism is "secretive" but emerges with some regularity.
There are, according to fairly believable estimates, some few hundred "S Corporation" small businesses in my own town with net incomes in the million or multi-million dollar range who qualify, and file, as "small businesses." As pointed out in the video, identification comes primarily when there's a lawsuit or a bankruptcy; but considerable information is extant if you pay attention for a while.
The "Small Business Council for Entrepreneurship" here sends me newsletters reporting grants, aids, tax credits and waivers, for "small businesses" with virtually NO DISBURSEMENTS smaller than $100,000 reported during the past year. This is aside from our City/County governments that at least monthly give one or another "tax exemption to stimulate small business" or create a "special tax district," each amounting to a few million dollars to be made up by the peasants, to the swarm of "small business entrepreneurs" who present "good business plans" and buy a commissioner a nice lunch.
Of course our local Wichita State University claims to have created the first "Department of Entrepreneurship" in the US a few decades ago, whle enraptured with the early success of Pizza Hut, started by a couple of students there. (They spelled it "enterpernureship" - or something like that - in the TV ad that ran for about three years before someone (other than me?) noticed the misspelling, but produce a healthy number of graduates every year.) Most of the "grantees," however, appear to be from outside the immediate community.