Civic Intelligence

Benevolent & Protective Order of Elks # 1702

990 • Fiscal year 2017 • EIN 15-0512149

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 30, 2017

20 Bowers StreetMassena, NY 13662

(315) 769-2929

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.16x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.20x

Higher debt load relative to revenue than 63% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

66th percentile

3.6%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$302,378

Up $10,566 (+3.6%) from 2016

Net Assets

Up

$255,048

Up $1,047 (+0.4%) from 2016

Liabilities

Up

$47,330

Up $9,519 (+25%) from 2016

Revenue

Up

$237,549

Up $28,324 (+14%) from 2016

Expenses

Up

$236,502

Up $6,263 (+2.7%) from 2016

Net Income

Up

$1,047

Up $22,061 (+105%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $333,979Liabilities 2012: $39,232Net Assets 2012: $294,7472012Assets 2013: $304,726Liabilities 2013: $31,852Net Assets 2013: $272,8742013Assets 2014: $282,407Liabilities 2014: $15,195Net Assets 2014: $267,2122014Assets 2015: $313,530Liabilities 2015: $38,515Net Assets 2015: $275,0152015Assets 2016: $291,812Liabilities 2016: $37,811Net Assets 2016: $254,0012016Assets 2017: $302,378Liabilities 2017: $47,330Net Assets 2017: $255,0482017Assets 2018: $321,598Liabilities 2018: $30,953Net Assets 2018: $290,6452018Assets 2019: $300,508Liabilities 2019: $36,972Net Assets 2019: $263,5362019Assets 2020: $317,033Liabilities 2020: $35,894Net Assets 2020: $281,1392020Assets 2021: $308,677Liabilities 2021: $46,651Net Assets 2021: $262,0262021Assets 2022: $286,693Liabilities 2022: $54,158Net Assets 2022: $232,5352022Assets 2023: $288,166Liabilities 2023: $78,560Net Assets 2023: $209,6062023Assets 2024: $246,172Liabilities 2024: $72,530Net Assets 2024: $173,6422024Assets 2025: $246,995Liabilities 2025: $50,690Net Assets 2025: $196,3052025

Highlighted filing

2017

Assets$302,378
Liabilities$47,330
Net Assets$255,048

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $220,9122012Expenses 2013: $228,8042013Revenue 2014: $227,477Expenses 2014: $233,139Net Income 2014: -$5,6622014Revenue 2015: $234,413Expenses 2015: $226,610Net Income 2015: $7,8032015Revenue 2016: $209,225Expenses 2016: $230,239Net Income 2016: -$21,0142016Revenue 2017: $237,549Expenses 2017: $236,502Net Income 2017: $1,0472017Revenue 2018: $284,466Expenses 2018: $248,869Net Income 2018: $35,5972018Revenue 2019: $250,939Expenses 2019: $278,048Net Income 2019: -$27,1092019Revenue 2020: $284,779Expenses 2020: $267,176Net Income 2020: $17,6032020Revenue 2021: $200,552Expenses 2021: $252,898Net Income 2021: -$52,3462021Revenue 2022: $268,197Expenses 2022: $297,688Net Income 2022: -$29,4912022Revenue 2023: $284,142Expenses 2023: $305,689Net Income 2023: -$21,5472023Revenue 2024: $284,050Expenses 2024: $320,019Net Income 2024: -$35,9692024Revenue 2025: $283,832Expenses 2025: $261,149Net Income 2025: $22,6832025

Highlighted filing

2017

Revenue$237,549
Expenses$236,502
Net Income$1,047
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 30, 2017
Return Version
2016v3.0
Gross Receipts
$757,705
Mission and Program Overview

Mission

The organization provides services to individuals with cerebral palsy, educates the youth against drugs, clothes needy children, and comforts hospitalized veterans at nursing homes.

To provide services to needy individuals in the north country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$234,001$235,048▲ $1,047
Land, Buildings, and Equipment, Net$138,104$137,132▼ $972
Cash and Non-Interest-Bearing Accounts$123,195$132,539▲ $9,344
Savings and Temporary Cash Investments$20,000$20,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$20,000$20,000→ $0
Inventories for Sale or Use$10,513$8,217▼ $2,296
Prepaid Expenses and Deferred Charges-$4,490-
Total Assets$291,812$302,378▲ $10,566
Liabilities
Accounts Payable and Accrued Expenses$13,788$23,742▲ $9,954
Deferred Revenue$24,023$23,588▼ $435
Total Liabilities$37,811$47,330▲ $9,519
Net Assets / Fund Balance
Total Net Assets Fund Balance$254,001$255,048▲ $1,047
Total Liabilities and Net Assets / Fund Balance$291,812$302,378▲ $10,566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$115,080$336,270$451,350
Equipment$18,302$111,823$130,125
Land$3,750-$3,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shari TyoTreasurerPT$5,500$5,500
Dennis ManchesterSecretaryPT$5,000$5,000

Board Members and Trustees

NameTitle
Dave RootTrustee
Ed RobertsTrustee
Jeff RootTrustee
Randy TyoTrustee
Roxanne RobertsTrustee
Dianne MeyerChaplain
Phil a St AmandEsquire
Chuck SearsExaulted Rul
Mildred WeaverInner Guard
Chip GeorgeLeading Knig
Zach HelmerLecturing Kn
Pat FraryLoyal Knight
Robert WeaverTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$39,554
Program Service Revenue
$14,438
Investment Income
$1,353
Other Revenue
$182,204
Change in Net Assets
$1,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,604
Salaries, Compensation, and Employee Benefits$100,699
Grants and Similar Amounts Paid$26,199
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$81,748
Occupancy---$32,005
Grants to Domestic Individuals---$26,199
Depreciation Depletion---$13,624
Current Officers, Directors, Trustees, and Key Employees---$10,500
Payroll Taxes---$8,451
Insurance---$7,765
Conferences and Meetings---$6,251
Fees for Services Accounting---$5,140
All Other Expenses---$5,095
Other Expenses---$3,644
Office Expenses---$3,561
Advertising---$725
Interest---$36
Total Functional Expenses$0$0$0$236,502
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$504,786
Gaming Direct Expenses$423,313
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Shari tyo randy tyo treasurer trustee married mildred weaver robert weaver inner guard tiler married roxanne roberts ed roberts trustee trustee married

Form 990, Page 6, Part VI, Line 6

THERE ARE MEMBERS

Form 990, Page 6, Part VI, Line 7A

Subject to approval by members.

Form 990, Page 6, Part VI, Line 7B

Subject to approval by members

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

A draft is given to all board members. It is looked over at a board meeting.

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

Related party transactions are monitored for any conflicts of interest before proceeding with the transaction.

Form 990, Page 6, Part VI, Line 19

A copy of the policies is available for examination by the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
15-0512149
Phone
3157692929
Address
20 BOWERS STREET, MASSENA, NY 13662

Signing Officer

Name
Shari Tyo
Title
Treasurer
Phone
3157692929
Signed
2017-06-30

Organization Details

Principal Officer
Chuck Sears
Formed
1946
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
82

Preparer

Firm
Whalen Davey & Looney CPA Llp
Address
31 GLENN STREET, MASSENA, NY 13662
Preparer
Patrick J Dowdle CPA
Phone
3157692200
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt020000
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04490
IRS990/PrincipalOfficerNm0CHUCK SEARS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHARITY FUND
IRS990/ProgramServiceRevenueGrp/Desc1MAJOR PROJECTS
IRS990/ProgramServiceRevenueGrp/Desc2NATIONAL FOUNDATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010907
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12995
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2536
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010907
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2536
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION FOR SCHOLARSHIPS AND EDUCATION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0526
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0526
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0536
IRS990/ProgSrvcAccomActy3Grp/Desc0MAJOR PROJECTS FOR CEREBAL PALSY
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03019
IRS990/ProgSrvcAccomActy3Grp/GrantAmt03019
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02995
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt040295
IRS990/PYGrantsAndSimilarPaidAmt022614
IRS990/PYInvestmentIncomeAmt01337
IRS990/PYOtherExpensesAmt0110916
IRS990/PYOtherRevenueAmt0145178
IRS990/PYProgramServiceRevenueAmt022415
IRS990/PYRevenuesLessExpensesAmt0-21014
IRS990/PYSalariesCompEmpBnftPaidAmt096709
IRS990/PYTotalExpensesAmt0230239
IRS990/PYTotalRevenueAmt0209225
IRS990/ReconcilationRevenueExpnssAmt01047
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt010907
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0234001
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0235048
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0115080
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0336270
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0451350
IRS990ScheduleD/EquipmentGrp/BookValueAmt018302
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0130125
IRS990ScheduleD/LandGrp/BookValueAmt03750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0137132
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt053585
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0358284
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0411869
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0423313
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt066103
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0438683
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0504786
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt081473
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt011444
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt011444
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BARB MARTIN
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES ALL GAMING ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0BARB MARTIN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt020 BOWERS STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MASSENA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013662
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09273
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt13019
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2526
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt36131
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt43077
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt54173
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COMMUNITY PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1MAJOR PROJECTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2NATIONAL FOUNDATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3CHARITY FUND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4YOUTH AND VETERAN PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5MISCELLANEOUS DONATIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0130
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1195
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt2195
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt3195
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt4155
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt5110
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHARI TYO RANDY TYO TREASURER TRUSTEE MARRIED MILDRED WEAVER ROBERT WEAVER INNER GUARD TILER MARRIED ROXANNE ROBERTS ED ROBERTS TRUSTEE TRUSTEE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUBJECT TO APPROVAL BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT IS GIVEN TO ALL BOARD MEMBERS. IT IS LOOKED OVER AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RELATED PARTY TRANSACTIONS ARE MONITORED FOR ANY CONFLICTS OF INTEREST BEFORE PROCEEDING WITH THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COPY OF THE POLICIES IS AVAILABLE FOR EXAMINATION BY THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0291812
IRS990/TotalAssetsEOYAmt0302378
IRS990/TotalAssetsGrp/BOYAmt0291812
IRS990/TotalAssetsGrp/EOYAmt0302378
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039554
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236502

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.47$0.51$1.96$2.84$2.61$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.73$1.74$2.84$3.20$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.88$0.79$2.10$2.84$3.06$0.22
2022Detailed filing. Detailed filing data is available for this year.$2.87$0.54$2.33$2.68$2.98$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.47$2.62$2.01$2.53$0.52
2020Detailed filing. Detailed filing data is available for this year.$3.17$0.36$2.81$2.85$2.67$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.37$2.64$2.51$2.78$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.31$2.91$2.84$2.49$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.02$0.47$2.55$2.38$2.37$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.38$2.54$2.09$2.30$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.39$2.75$2.34$2.27$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.82$0.15$2.67$2.27$2.33$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.32$2.73$2.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.39$2.95$2.21