Civic Intelligence

Agassiz Baldwin Community

990 • Fiscal year 2018 • EIN 04-2862401

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 17, 2019

20 Sacramento StreetCambridge, MA 02138

(617) 349-6287

Siviq Scores

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

Liabilities / Assets

71st percentile

0.30x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.48x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

50th percentile

1.0%

Faster asset growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-1.6%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,657,614

Up $25,431 (+1.0%) from 2017

Net Assets

Down

$1,863,757

Down $9,914 (-0.5%) from 2017

Liabilities

Up

$793,857

Up $35,345 (+4.7%) from 2017

Revenue

Down

$1,651,191

Down $27,662 (-1.6%) from 2017

Expenses

Up

$1,663,065

Up $8,045 (+0.5%) from 2017

Net Income

Down

-$11,874

Down $35,707 (-150%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,555,940Liabilities 2010: $680,273Net Assets 2010: $1,875,6672010Assets 2011: $2,594,149Liabilities 2011: $685,864Net Assets 2011: $1,908,2852011Assets 2012: $2,609,452Liabilities 2012: $731,975Net Assets 2012: $1,877,4772012Assets 2013: $2,603,833Liabilities 2013: $729,145Net Assets 2013: $1,874,6882013Assets 2014: $2,653,389Liabilities 2014: $755,368Net Assets 2014: $1,898,0212014Assets 2015: $2,525,980Liabilities 2015: $740,636Net Assets 2015: $1,785,3442015Assets 2016: $2,602,633Liabilities 2016: $755,629Net Assets 2016: $1,847,0042016Assets 2017: $2,632,183Liabilities 2017: $758,512Net Assets 2017: $1,873,6712017Assets 2018: $2,657,614Liabilities 2018: $793,857Net Assets 2018: $1,863,7572018Assets 2019: $2,612,156Liabilities 2019: $822,789Net Assets 2019: $1,789,3672019Assets 2020: $2,351,635Liabilities 2020: $640,226Net Assets 2020: $1,711,4092020Assets 2021: $2,560,544Liabilities 2021: $627,627Net Assets 2021: $1,932,9172021Assets 2022: $2,742,965Liabilities 2022: $794,555Net Assets 2022: $1,948,4102022Assets 2023: $2,801,681Liabilities 2023: $742,830Net Assets 2023: $2,058,8512023Assets 2024: $2,502,126Liabilities 2024: $601,197Net Assets 2024: $1,900,9292024

Highlighted filing

2018

Assets$2,657,614
Liabilities$793,857
Net Assets$1,863,757

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $980,2242010Expenses 2011: $1,217,7372011Expenses 2012: $1,345,2742012Revenue 2013: $1,402,607Expenses 2013: $1,408,089Net Income 2013: -$5,4822013Revenue 2014: $1,465,540Expenses 2014: $1,445,334Net Income 2014: $20,2062014Revenue 2015: $1,523,662Expenses 2015: $1,636,534Net Income 2015: -$112,8722015Revenue 2016: $1,660,109Expenses 2016: $1,593,754Net Income 2016: $66,3552016Revenue 2017: $1,678,853Expenses 2017: $1,655,020Net Income 2017: $23,8332017Revenue 2018: $1,651,191Expenses 2018: $1,663,065Net Income 2018: -$11,8742018Revenue 2019: $1,657,600Expenses 2019: $1,738,584Net Income 2019: -$80,9842019Revenue 2020: $1,413,446Expenses 2020: $1,487,473Net Income 2020: -$74,0272020Revenue 2021: $1,271,480Expenses 2021: $1,102,930Net Income 2021: $168,5502021Revenue 2022: $1,579,662Expenses 2022: $1,536,262Net Income 2022: $43,4002022Revenue 2023: $2,177,253Expenses 2023: $2,068,984Net Income 2023: $108,2692023Revenue 2024: $2,007,158Expenses 2024: $2,165,706Net Income 2024: -$158,5482024

Highlighted filing

2018

Revenue$1,651,191
Expenses$1,663,065
Net Income-$11,874
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 17, 2019
Return Version
2017v2.3
Gross Receipts
$1,651,191
Mission and Program Overview

Mission

The organization's mission is to provide civic, educational, charitable, and benevolent activities for the members of cambridge's agassiz neighborhood, with a focus on children and the arts. The organization's most significant activity is offering preschool, afterschool, and summer camp programs to the families of cambridge.

Afassiz baldwin community is a place that nurtures individual growth, builds connections, and serves as a forum for community advocacy. We believe in welcoming and including everyone, lifelong learning, and fostering a culture of creativity and cooperation. The organization provides civic, educational, charitable, and benevolent activities for the members of cambridge's agissiz neighborhood, with a focus on children and the arts. The organization's most significant activity is offering preschool, afterschool, and summer camp programs to the families of cambridge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,659,840$1,624,376▼ $35,464
Cash and Non-Interest-Bearing Accounts$615,944$570,968▼ $44,976
Investments in Publicly Traded Securities$73,017$208,166▲ $135,149
Inventories for Sale or Use$145,900$146,000▲ $100
Accounts Receivable$48,092$66,516▲ $18,424
Prepaid Expenses and Deferred Charges$32,675$24,528▼ $8,147
Intangible Assets$27,566$17,043▼ $10,523
Savings and Temporary Cash Investments$29,149$17▼ $29,132
Total Assets$2,632,183$2,657,614▲ $25,431
Liabilities
Deferred Revenue$389,281$436,314▲ $47,033
Mortgage Notes Payable Secured by Investment Property$305,030$297,143▼ $7,887
Accounts Payable and Accrued Expenses$64,201$60,400▼ $3,801
Total Liabilities$758,512$793,857▲ $35,345
Net Assets / Fund Balance
Unrestricted Net Assets$1,817,002$1,807,088▼ $9,914
Temporarily Rstr Net Assets$56,669$56,669→ $0
Total Net Assets Fund Balance$1,873,671$1,863,757▼ $9,914
Total Liabilities and Net Assets / Fund Balance$2,632,183$2,657,614▲ $25,431

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,549,172$564,427$2,113,599
Equipment$24,476$215,631$240,107
Land$50,728-$50,728
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria LapageExecutive DiFT$87,511$11,390$98,901

Board Members and Trustees

NameTitle
Andrea WalshChairperson
Miriam GoldbergVice Chairpe
Deborah ColburnDirector
Fred MeyerDirector
Stephen DiamondDirector
Sue KriegsmanDirector
Wendy PrellwitzDirector
Hull FulweilerClerk
Jonathan LehrichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,950
Program Service Revenue
$1,388,295
Investment Income
$4,438
Other Revenue
$57,508
All Other Contributions
$158,950
Change in Net Assets
$-11,874

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$3,234
Total Noncash Contributions1$3,234

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,651,191
Revenue Not Reported on Form 990
$73,960
Total Revenue per Audited Statements
$1,725,151
Total Revenue per Form 990
$1,651,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,196,795
Other Expenses$466,270
Total Fundraising Expense$100,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$762,343$109,380$60,765$932,488
Payroll Taxes$76,924$11,037$6,132$94,093
Fees for Services Other$22,764$55,475$12,000$90,239
Current Officers, Directors, Trustees, and Key Employees$71,543$10,265$5,703$87,511
Depreciation Depletion$78,189$1,020-$79,209
Office Expenses$51,927$10,752$6,706$69,385
Other Employee Benefits$50,653$7,268$4,037$61,958
Occupancy$47,977--$47,977
Insurance-$22,192-$22,192
Pension Plan Contributions$16,960$2,433$1,352$20,745
Interest-$15,283-$15,283
All Other Expenses$12,001--$12,001
Fees for Services Accounting-$10,000-$10,000
Conferences and Meetings$6,228$1,268-$7,496
Other Expenses$6,551$219$4,097$6,551
Advertising$6,402--$6,402
Total Functional Expenses$1,305,681$256,592$100,792$1,663,065

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,735,065
Expenses per Audited Statements$1,663,065
Total Expenses per Form 990$1,663,065
Expenses Not Reported on Form 990$72,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 was reviewed by the treasurer, executive director, and accountant and then shared with the entire abc board.

Form 990, Page 6, Part VI, Line 12C

Directors are asked to state their affiliations annually to the executive director and board. This is reviewed and any conflicts are addressed.

Form 990, Page 6, Part VI, Line 15A

All salaries are reviewed annually in the budgeting process. The annual budget is approved by the board of directors.

Form 990, Page 6, Part VI, Line 15B

All salaries are reviewed annually in the budgeting process. The annual budget is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The organization's website includes contact information for any such requests.

Filing and Contact Details

Filer

Filer Name
Agassiz Baldwin Community
EIN
04-2862401
Phone
6173496287
Address
20 SACRAMENTO STREET, CAMBRIDGE, MA 02138

Signing Officer

Name
Maria Lapage
Title
Executive Director
Phone
6173496287
Signed
2019-04-17

Organization Details

Principal Officer
Maria Lapage
Formed
1985
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
89
Volunteers
50

Preparer

Firm
Bruce D Norling CPA Pc
Address
410 BOSTON POST RD STE 24, SUDBURY, MA 01776
Preparer
Bruce D Norling CPA Pc
Phone
9784439114
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to provide civic, educational, charitable, and benevolent activities for the members of cambridge's agassiz neighborhood, with a focus on children and the arts. The organization's most significant activity is offering preschool, afterschool, and summer camp programs to the families of cambridge.

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO PROVIDE CIVIC, EDUCATIONAL, CHARITABLE, AND BENEVOLENT ACTIVITIES FOR THE MEMBERS OF CAMBRIDGE'S AGASSIZ NEIGHBORHOOD, WITH A FOCUS ON CHILDREN AND THE ARTS. THE ORGANIZATION'S MOST SIGNIFICANT ACTIVITY IS OFFERING PRESCHOOL, AFTERSCHOOL, AND SUMMER CAMP PROGRAMS TO THE FAMILIES OF CAMBRIDGE.
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011037
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IRS990/PayrollTaxesGrp/TotalAmt094093
IRS990/PensionPlanContributionsGrp/FundraisingAmt01352
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IRS990/PrincipalOfficerNm0MARIA LAPAGE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01388295
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IRS990/QuidProQuoContriDisclInd0true
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IRS990/ReconcilationRevenueExpnssAmt0-11874
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01388295
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029149
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0200950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0162785
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0224656
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0192546
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0244366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01025303
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0268
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0371
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01388295
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01394483
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01287687
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01182885
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06655831
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt057508
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt039899
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt044161
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt039118
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0290916
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07257
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0371
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0564427
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02113599
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt072000
IRS990ScheduleD/DonatedServicesUseFcltsAmt072000
IRS990ScheduleD/EquipmentGrp/BookValueAmt024476
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0215631
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0240107
IRS990ScheduleD/ExpensesNotReportedAmt072000
IRS990ScheduleD/ExpensesSubtotalAmt01663065
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050728
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01735065
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO PROVIDE CIVIC, EDUCATIONAL, CHARITABLE, AND BENEVOLENT ACTIVITIES FOR THE MEMBERS OF CAMBRIDGE'S AGASSIZ NEIGHBORHOOD, WITH A FOCUS ON CHILDREN AND THE ARTS. THE ORGANIZATION'S MOST SIGNIFICANT ACTIVITY IS OFFERING PRESCHOOL, AFTERSCHOOL, AND SUMMER CAMP PROGRAMS TO THE FAMILIES OF CAMBRIDGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WAS REVIEWED BY THE TREASURER, EXECUTIVE DIRECTOR, AND ACCOUNTANT AND THEN SHARED WITH THE ENTIRE ABC BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS ARE ASKED TO STATE THEIR AFFILIATIONS ANNUALLY TO THE EXECUTIVE DIRECTOR AND BOARD. THIS IS REVIEWED AND ANY CONFLICTS ARE ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL SALARIES ARE REVIEWED ANNUALLY IN THE BUDGETING PROCESS. THE ANNUAL BUDGET IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES ARE REVIEWED ANNUALLY IN THE BUDGETING PROCESS. THE ANNUAL BUDGET IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S WEBSITE INCLUDES CONTACT INFORMATION FOR ANY SUCH REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.60$1.90$2.01$2.17$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.74$2.06$2.18$2.07$0.11
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.74$0.79$1.95$1.58$1.54$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.63$1.93$1.27$1.10$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.64$1.71$1.41$1.49$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.82$1.79$1.66$1.74$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.66$0.79$1.86$1.65$1.66$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.76$1.87$1.68$1.66$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.76$1.85$1.66$1.59$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.74$1.79$1.52$1.64$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.65$0.76$1.90$1.47$1.45$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.73$1.87$1.40$1.41$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.73$1.88$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.69$1.91$1.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.68$1.88$0.98