Civic Intelligence

Catskill Public Library

990 • Fiscal year 2020 • EIN 14-6000182

Jan 01, 2020 to Dec 31, 2020 • Filed on May 12, 2021

1 Franklin StreetCatskill, NY 12414

(518) 943-4230

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

59th percentile

10%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

53rd percentile

$67,093

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

53rd percentile

7.3%

Faster asset growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,420,117

Up $96,861 (+7.3%) from 2019

Net Assets

Up

$1,420,117

Up $96,861 (+7.3%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$958,918

Up $107,886 (+13%) from 2019

Expenses

Up

$862,057

Up $103,078 (+14%) from 2019

Net Income

Up

$96,861

Up $4,808 (+5.2%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $730,374Liabilities 2010: $535,852Net Assets 2010: $194,5222010Assets 2011: $240,359Liabilities 2011: $0Net Assets 2011: $240,3592011Assets 2012: $810,612Liabilities 2012: $574,851Net Assets 2012: $235,7612012Assets 2013: $962,915Liabilities 2013: $593,253Net Assets 2013: $369,6622013Assets 2014: $908,567Liabilities 2014: $609,102Net Assets 2014: $299,4652014Assets 2015: $889,599Liabilities 2015: $630,867Net Assets 2015: $258,7322015Assets 2016: $1,054,881Liabilities 2016: $704,608Net Assets 2016: $350,2732016Assets 2017: $407,384Liabilities 2017: $45,242Net Assets 2017: $362,1422017Assets 2018: $1,185,961Liabilities 2018: $786,794Net Assets 2018: $399,1672018Assets 2019: $1,323,256Liabilities 2019: $0Net Assets 2019: $1,323,2562019Assets 2020: $1,420,117Liabilities 2020: $0Net Assets 2020: $1,420,1172020Assets 2021: $1,405,169Liabilities 2021: $0Net Assets 2021: $1,405,1692021Assets 2022: $1,430,920Liabilities 2022: $0Net Assets 2022: $1,430,9202022Assets 2023: $1,493,705Liabilities 2023: $0Net Assets 2023: $1,493,7052023Assets 2024: $1,588,492Liabilities 2024: $0Net Assets 2024: $1,588,4922024

Highlighted filing

2020

Assets$1,420,117
Liabilities$0
Net Assets$1,420,117

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $486,1062010Expenses 2011: $546,9852011Expenses 2012: $598,3602012Revenue 2013: $679,479Expenses 2013: $545,578Net Income 2013: $133,9012013Revenue 2014: $640,823Expenses 2014: $711,020Net Income 2014: -$70,1972014Revenue 2015: $639,227Expenses 2015: $679,960Net Income 2015: -$40,7332015Revenue 2016: $694,573Expenses 2016: $603,032Net Income 2016: $91,5412016Revenue 2017: $738,492Expenses 2017: $726,623Net Income 2017: $11,8692017Revenue 2018: $807,349Expenses 2018: $770,324Net Income 2018: $37,0252018Revenue 2019: $851,032Expenses 2019: $758,979Net Income 2019: $92,0532019Revenue 2020: $958,918Expenses 2020: $862,057Net Income 2020: $96,8612020Revenue 2021: $935,142Expenses 2021: $950,090Net Income 2021: -$14,9482021Revenue 2022: $1,023,570Expenses 2022: $997,819Net Income 2022: $25,7512022Revenue 2023: $1,061,982Expenses 2023: $999,197Net Income 2023: $62,7852023Revenue 2024: $1,180,903Expenses 2024: $1,086,116Net Income 2024: $94,7872024

Highlighted filing

2020

Revenue$958,918
Expenses$862,057
Net Income$96,861
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 12, 2021
Return Version
2020v4.1
Gross Receipts
$958,918
Mission and Program Overview

Mission

A public library with locations in catskill and palenville, new york providing reference materialsand various on-line services.

A public library with locations in catskill and palenville, new york providing reference materials and various on-line services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,321,610$1,418,471▲ $96,861
Cash and Non-Interest-Bearing Accounts$1,646$1,646→ $0
Total Assets$1,323,256$1,420,117▲ $96,861
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,323,256$1,420,117▲ $96,861
Total Net Assets Fund Balance$1,323,256$1,420,117▲ $96,861
Total Liabilities and Net Assets / Fund Balance$1,323,256$1,420,117▲ $96,861
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan E RayExecutive DirectorFT$67,093$67,093

Board Members and Trustees

NameTitle
Gil BagnellPresident
Helene TiegerVice - President
Brian DewanTrustee
Michael MaloneyTrustee
Ranier BlueTrustee
Debra Wilcox KleinSecretary
Susan SchamerhornTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$951,851
Program Service Revenue
$4,843
Investment Income
$2,224
Other Revenue
$0
All Other Contributions
$9,384
Change in Net Assets
$96,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$958,918
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$958,918
Total Revenue per Form 990
$958,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$492,638
Other Expenses$369,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,230$35,930-$323,160
Current Officers, Directors, Trustees, and Key Employees$44,952$22,141-$67,093
Other Expenses$43,095$525-$43,095
Other Employee Benefits$32,327$7,388-$39,715
Occupancy$37,706--$37,706
Pension Plan Contributions$32,805--$32,805
Payroll Taxes$25,474$4,391-$29,865
All Other Expenses$26,759$1,669-$28,428
Office Expenses$12,224$3,677-$15,901
Insurance$8,155$3,331-$11,486
Fees for Services Accounting-$7,500-$7,500
Fees for Services Legal-$1,638-$1,638
Travel$1,215$384-$1,599
Total Functional Expenses$773,483$88,574$0$862,057

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$862,057
Total Expenses per Audited Statements$862,057
Total Expenses per Form 990$862,057
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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 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
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, Part VI, Section B, Line 11B

The board reviews the tax return and financial statements prior to submission.

Form 990, Part VI, Section B, Line 12

Form 990, part vi, section b, line 12 conflict of interest policy officers, trustees and key employees are required to disclose annual interests that could give rise to conflicts. During the year, the organization regularly and consistently monitors this policy through regular communication with those individuals in order to ensure there are no undisclosed conflicts. If there is a conflict the officer, trustee or key employee is excused from voting in order to rectify the matter at hand.

Form 990, Part VI, Section B, Line 15

Form 990, part vi, section b, line 15 compensation the compensation process for the executive director, officers and other key employees is determined after reviewing compensation of other similiar non-profits and the person's experience. The full board decides on compensation and hiring of these positions. Currently no board members are compensated, only the executive director who has no voting rights with the governing body

Form 990, Part VI, Section C, Line 18

Form 990, part vi, section c, line 18 public inspection the governing documents, financial statements and tax return are made available to the public upon request.

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

Officers, trustees and key employees are required to disclose annual interests that could give rise to conflicts. During the year the organization regularly and consistently monitors this policy through regular communication with those individuals in order to ensure there are no undisclosed conflicts. If there is a conflict the officer, trustee or key employee is excused from voting in order to rectify the matter at hand.

Form 990, Part VI, Section B, Line 15

The compensation process for the executive director, officers and other key employees is determined after reviewing compenstaion of other similar non-profits and the person's experience. The full board decides on compenstaion and the hiring of these positions. Currently no board members are compensated, only the executive director who has no voting rights with the governing body.

Form 990, Part VI, Section C, Line 18

The governing documents, financial statements and tax return are made available to the public upon request.

Form 990, Part VI, Section C, Line 19

The governing documents, financial statements and tax return are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Catskill Public Library
EIN
14-6000182
Phone
5189434230
Address
1 FRANKLIN STREET, CATSKILL, NY 12414

Signing Officer

Name
Susan Schamerhorn
Title
Treasurer
Phone
5189434230
Signed
2021-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Schamerhorn
Formed
1893
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
16
Volunteers
7

Preparer

Firm
Uhy Advisors Ny Inc
Address
45 FIVE MILE WOODS ROAD SUITE 1, CATSKILL, NY 12414
Preparer
Bradley Cummings
Phone
5189434502
Supplemental Narrative

Additional Explanations

Form 990, Part XI

Form 990, part xi, reconciliation of net assets the tax period ending 12/31/2018 had to be adjusted as the return was completed using the modified cash basis and the correct basis is cash basis. The deferred revenue of $786,794 was removed from liabilities and added to net assets.

Raw XML AppendixShowing 400 of 416 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/PublicSupportPY170Pct00.90770
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04085
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01759680
IRS990ScheduleA/TotalSupportAmt01836749
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IRS990ScheduleD/CollUsedLoanOrExchProgInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0862057
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0958918
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0862057
IRS990ScheduleD/TotalRevenuePerForm990Amt0958918
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0958918
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0862057
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE TAX RETURN AND FINANCIAL STATEMENTS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION B, LINE 12 CONFLICT OF INTEREST POLICY OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. DURING THE YEAR, THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS THIS POLICY THROUGH REGULAR COMMUNICATION WITH THOSE INDIVIDUALS IN ORDER TO ENSURE THERE ARE NO UNDISCLOSED CONFLICTS. IF THERE IS A CONFLICT THE OFFICER, TRUSTEE OR KEY EMPLOYEE IS EXCUSED FROM VOTING IN ORDER TO RECTIFY THE MATTER AT HAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION THE COMPENSATION PROCESS FOR THE EXECUTIVE DIRECTOR, OFFICERS AND OTHER KEY EMPLOYEES IS DETERMINED AFTER REVIEWING COMPENSATION OF OTHER SIMILIAR NON-PROFITS AND THE PERSON'S EXPERIENCE. THE FULL BOARD DECIDES ON COMPENSATION AND HIRING OF THESE POSITIONS. CURRENTLY NO BOARD MEMBERS ARE COMPENSATED, ONLY THE EXECUTIVE DIRECTOR WHO HAS NO VOTING RIGHTS WITH THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, SECTION C, LINE 18 PUBLIC INSPECTION THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURN ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. DURING THE YEAR THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS THIS POLICY THROUGH REGULAR COMMUNICATION WITH THOSE INDIVIDUALS IN ORDER TO ENSURE THERE ARE NO UNDISCLOSED CONFLICTS. IF THERE IS A CONFLICT THE OFFICER, TRUSTEE OR KEY EMPLOYEE IS EXCUSED FROM VOTING IN ORDER TO RECTIFY THE MATTER AT HAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION PROCESS FOR THE EXECUTIVE DIRECTOR, OFFICERS AND OTHER KEY EMPLOYEES IS DETERMINED AFTER REVIEWING COMPENSTAION OF OTHER SIMILAR NON-PROFITS AND THE PERSON'S EXPERIENCE. THE FULL BOARD DECIDES ON COMPENSTAION AND THE HIRING OF THESE POSITIONS. CURRENTLY NO BOARD MEMBERS ARE COMPENSATED, ONLY THE EXECUTIVE DIRECTOR WHO HAS NO VOTING RIGHTS WITH THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURN ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURN ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FORM 990, PART XI, RECONCILIATION OF NET ASSETS THE TAX PERIOD ENDING 12/31/2018 HAD TO BE ADJUSTED AS THE RETURN WAS COMPLETED USING THE MODIFIED CASH BASIS AND THE CORRECT BASIS IS CASH BASIS. THE DEFERRED REVENUE OF $786,794 WAS REMOVED FROM LIABILITIES AND ADDED TO NET ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01323256
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IRS990/TotalAssetsGrp/BOYAmt01323256
IRS990/TotalAssetsGrp/EOYAmt01420117
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0951851
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088574
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0773483
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalReportableCompFromOrgAmt067093
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01420117
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0384
IRS990/TravelGrp/ProgramServicesAmt01215
IRS990/TravelGrp/TotalAmt01599
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 FRANKLIN STREET
IRS990/USAddress/CityNm0CATSKILL
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012414
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-12
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.59$1.18$1.09$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.06$1.00$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$1.02$1.00$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.94$0.95$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.96$0.86$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.85$0.76$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.79$0.40$0.81$0.77$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.74$0.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.70$0.35$0.69$0.60$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.63$0.26$0.64$0.68$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.61$0.30$0.64$0.71$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.59$0.37$0.68$0.55$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.57$0.24$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.54$0.19$0.49