Civic Intelligence

Investigative Project on Terrorism Foundation

990 • Fiscal year 2019 • EIN 13-4331855

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

5614 Connecticut Avenue NW 341Washington, DC 20015

(202) 363-8602

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.06x

Higher debt load relative to assets than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.45x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

22nd percentile

-8.2%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

85th percentile

30%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$947,172

Up $216,575 (+30%) from 2018

Net Assets

Down

-$61,153

Down $31,823 (-108%) from 2018

Liabilities

Up

$1,008,325

Up $248,398 (+33%) from 2018

Revenue

Up

$2,219,616

Up $234,718 (+12%) from 2018

Expenses

Up

$2,401,439

Up $524,468 (+28%) from 2018

Net Income

Down

-$181,823

Down $289,750 (-268%) from 2018

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$0-$1.0MAssets 2010: $1,285,935Liabilities 2010: $0Net Assets 2010: $1,285,9352010Assets 2011: $2,137,225Liabilities 2011: $620,363Net Assets 2011: $1,516,8622011Assets 2012: $1,898,202Liabilities 2012: $870,097Net Assets 2012: $1,028,1052012Assets 2013: $1,842,513Liabilities 2013: $586,206Net Assets 2013: $1,256,3072013Assets 2014: $2,875,596Liabilities 2014: $635,094Net Assets 2014: $2,240,5022014Assets 2015: $1,228,425Liabilities 2015: $695,721Net Assets 2015: $532,7042015Assets 2016: $1,277,896Liabilities 2016: $874,039Net Assets 2016: $403,8572016Assets 2017: $1,121,139Liabilities 2017: $1,258,396Net Assets 2017: -$137,2572017Assets 2018: $730,597Liabilities 2018: $759,927Net Assets 2018: -$29,3302018Assets 2019: $947,172Liabilities 2019: $1,008,325Net Assets 2019: -$61,1532019Assets 2020: $674,041Liabilities 2020: $731,675Net Assets 2020: -$57,6342020Assets 2021: $710,182Liabilities 2021: $634,066Net Assets 2021: $76,1162021Assets 2022: $332,345Liabilities 2022: $489,015Net Assets 2022: -$156,6702022Assets 2023: $65,355Liabilities 2023: $462,520Net Assets 2023: -$397,1652023Assets 2024: $746,196Liabilities 2024: $397,313Net Assets 2024: $348,8832024

Highlighted filing

2019

Assets$947,172
Liabilities$1,008,325
Net Assets-$61,153

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $2,656,074Expenses 2010: $3,528,481Net Income 2010: -$872,4072010Expenses 2011: $2,611,0072011Expenses 2012: $2,971,7302012Revenue 2013: $2,750,186Expenses 2013: $2,521,984Net Income 2013: $228,2022013Revenue 2014: $3,466,299Expenses 2014: $2,482,104Net Income 2014: $984,1952014Revenue 2015: $2,127,991Expenses 2015: $3,835,789Net Income 2015: -$1,707,7982015Revenue 2016: $2,531,474Expenses 2016: $2,660,321Net Income 2016: -$128,8472016Revenue 2017: $2,056,982Expenses 2017: $2,598,096Net Income 2017: -$541,1142017Revenue 2018: $1,984,898Expenses 2018: $1,876,971Net Income 2018: $107,9272018Revenue 2019: $2,219,616Expenses 2019: $2,401,439Net Income 2019: -$181,8232019Revenue 2020: $2,219,083Expenses 2020: $2,215,564Net Income 2020: $3,5192020Revenue 2021: $2,516,409Expenses 2021: $2,382,659Net Income 2021: $133,7502021Revenue 2022: $1,686,337Expenses 2022: $1,924,286Net Income 2022: -$237,9492022Revenue 2023: $869,903Expenses 2023: $1,110,398Net Income 2023: -$240,4952023Revenue 2024: $1,714,455Expenses 2024: $883,299Net Income 2024: $831,1562024

Highlighted filing

2019

Revenue$2,219,616
Expenses$2,401,439
Net Income-$181,823
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$2,219,616
Mission and Program Overview

Mission

To research and expose the activities of terrorist networks and supporters in the u.s. And abroad and to educate the public about this threat.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$713,047$944,093▲ $231,046
Cash and Non-Interest-Bearing Accounts$17,550$3,079▼ $14,471
Total Assets$730,597$947,172▲ $216,575
Liabilities
Accounts Payable and Accrued Expenses$759,927$1,008,325▲ $248,398
Total Liabilities$759,927$1,008,325▲ $248,398
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-29,330$-61,153▼ $31,823
Total Net Assets Fund Balance$-29,330$-61,153▼ $31,823
Total Liabilities and Net Assets / Fund Balance$730,597$947,172▲ $216,575
Compensation and Service Providers

Board Members and Trustees

NameTitle
C Alan PeyserChairman
Jason MintzDirector
Steven a EmersonSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Investigative Project On Terrorism ReseaProgram Mgmt., Etc.5614 CONNECTICUT AVENUE NW SUITE, Washington, DC 20015$2,112,693
Revenue and Support

Revenue Composition

Contributions and Grants
$2,218,092
Program Service Revenue
$0
Investment Income
$726
Other Revenue
$798
All Other Contributions
$2,218,092
Change in Net Assets
$-181,823

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 AmountValuation Method
Securities Publicly Traded5$45,983Fair Market Value (FMV)
Total Noncash Contributions5$45,983-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,401,439
Total Fundraising Expense$131,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,783,597$445,950$110,000$2,339,547
Fees for Services Accounting-$27,090-$27,090
Advertising--$21,595$21,595
Office Expenses-$12,118-$12,118
Interest-$1,089-$1,089
Total Functional Expenses$1,783,597$486,247$131,595$2,401,439
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Steven emerson and jason mintz have a business relationship.

Form 990, Part VI, Section A, Line 3

The investigative project on terrorism research group, inc. Is a not-for-profit organization which provides management services to the investigative project on terrorism foundation.

Form 990, Part VI, Section A, Line 7A

Directors of the organization, acting as the class a members, have the right to elect and remove members of the board of directors. Class b members have the right to elect up to two members of the board of directors in the event that the size of the governing body falls below a certain level.

Form 990, Part VI, Section A, Line 7B

Same as part vi, section a, line 7a.

Form 990, Part VI, Section A, Line 8B

The organization had no committees outside of the governing body during the year.

Form 990, Part VI, Section B, Line 11B

The board's outside counsel and outsourced cfo are provided a copy of the 990 prior to the board's review. The board reviews and addresses any questions/changes prior to filing the return.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is signed yearly by all members of the board. The conflict of interest statements are maintained by the foundation and are consistently monitored and enforced.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Investigative Project on
EIN
13-4331855
Phone
2023638602
Address
5614 CONNECTICUT AVENUE NW 341, WASHINGTON, DC 20015

Signing Officer

Name
Steven a Emerson
Title
Secretary/treasurer
Phone
2023638602
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven a Emerson
Formed
2006
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Cohnreznick Llp
Address
7501 WISCONSIN AVENUE SUITE 400E, BETHESDA, MD 20814
Preparer
DANIEL O'SHEA
Phone
3016529100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Due to the impact of covid-19 pandemic, the audited 2019 financial statements have yet to be issued as of the filing of the 2019 form 990. This form 990 has been prepared using the best estimates available at the time, and if the final audited financial statements contain material differences an amended 2019 form 990 will be filed.

Raw XML Appendix356 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STEVEN EMERSON AND JASON MINTZ HAVE A BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INVESTIGATIVE PROJECT ON TERRORISM RESEARCH GROUP, INC. IS A NOT-FOR-PROFIT ORGANIZATION WHICH PROVIDES MANAGEMENT SERVICES TO THE INVESTIGATIVE PROJECT ON TERRORISM FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS OF THE ORGANIZATION, ACTING AS THE CLASS A MEMBERS, HAVE THE RIGHT TO ELECT AND REMOVE MEMBERS OF THE BOARD OF DIRECTORS. CLASS B MEMBERS HAVE THE RIGHT TO ELECT UP TO TWO MEMBERS OF THE BOARD OF DIRECTORS IN THE EVENT THAT THE SIZE OF THE GOVERNING BODY FALLS BELOW A CERTAIN LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS PART VI, SECTION A, LINE 7A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAD NO COMMITTEES OUTSIDE OF THE GOVERNING BODY DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD'S OUTSIDE COUNSEL AND OUTSOURCED CFO ARE PROVIDED A COPY OF THE 990 PRIOR TO THE BOARD'S REVIEW. THE BOARD REVIEWS AND ADDRESSES ANY QUESTIONS/CHANGES PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICT OF INTEREST POLICY IS SIGNED YEARLY BY ALL MEMBERS OF THE BOARD. THE CONFLICT OF INTEREST STATEMENTS ARE MAINTAINED BY THE FOUNDATION AND ARE CONSISTENTLY MONITORED AND ENFORCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUE TO THE IMPACT OF COVID-19 PANDEMIC, THE AUDITED 2019 FINANCIAL STATEMENTS HAVE YET TO BE ISSUED AS OF THE FILING OF THE 2019 FORM 990. THIS FORM 990 HAS BEEN PREPARED USING THE BEST ESTIMATES AVAILABLE AT THE TIME, AND IF THE FINAL AUDITED FINANCIAL STATEMENTS CONTAIN MATERIAL DIFFERENCES AN AMENDED 2019 FORM 990 WILL BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1CO
IRS990/StatesWhereCopyOfReturnIsFldCd2FL
IRS990/StatesWhereCopyOfReturnIsFldCd3MD
IRS990/StatesWhereCopyOfReturnIsFldCd4MA
IRS990/StatesWhereCopyOfReturnIsFldCd5MI
IRS990/StatesWhereCopyOfReturnIsFldCd6NJ
IRS990/StatesWhereCopyOfReturnIsFldCd7NY
IRS990/StatesWhereCopyOfReturnIsFldCd8PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0730597
IRS990/TotalAssetsEOYAmt0947172
IRS990/TotalAssetsGrp/BOYAmt0730597
IRS990/TotalAssetsGrp/EOYAmt0947172
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02218092
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0131595
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0486247
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01783597
IRS990/TotalFunctionalExpensesGrp/TotalAmt02401439
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0759927
IRS990/TotalLiabilitiesEOYAmt01008325
IRS990/TotalLiabilitiesGrp/BOYAmt0759927
IRS990/TotalLiabilitiesGrp/EOYAmt01008325
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-29330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-61153
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01783597
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0798
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02219616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0730597
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0947172
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05614 CONNECTICUT AVENUE NW 341
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020015
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN A EMERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02023638602
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INVESTIGATIVE PROJECT ON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TERRORISM FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0INVE
ReturnHeader/Filer/EIN0134331855
ReturnHeader/Filer/PhoneNum02023638602
ReturnHeader/Filer/USAddress/AddressLine1Txt05614 CONNECTICUT AVENUE NW 341
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020015
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AC9C47BB66A4442C9C14FAA30E68BA916E7F30C8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.59.242.37
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:05:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0221478099
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHNREZNICK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 400E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum03016529100
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL O'SHEA
ReturnHeader/ReturnTs02020-11-16T15:24:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.40$0.35$1.71$0.88$0.83
2023Summary only. Only limited summary data is available for this year.$0.07$0.46$0.40$0.87$1.11$0.24
2022Summary only. Only limited summary data is available for this year.$0.33$0.49$0.16$1.69$1.92$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.63$0.08$2.52$2.38$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.73$0.06$2.22$2.22$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.95$1.01$0.06$2.22$2.40$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.76$0.03$1.98$1.88$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.26$0.14$2.06$2.60$0.54
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.87$0.40$2.53$2.66$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.23$0.70$0.53$2.13$3.84$1.71
2014Detailed filing. Detailed filing data is available for this year.$2.88$0.64$2.24$3.47$2.48$0.98
2013Detailed filing. Detailed filing data is available for this year.$1.84$0.59$1.26$2.75$2.52$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.87$1.03$2.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.62$1.52$2.61
2010Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$2.66$3.53$0.87
Peer Organizations

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