Civic Intelligence

Benevolent & Protective Order of Elks # 1702

990 • Fiscal year 2024 • EIN 15-0512149

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 15, 2024

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

89th percentile

0.29x

Higher debt load relative to assets than 89% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.26x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

15th percentile

-13%

Higher net margin than 15% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$7,500

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

5th percentile

-15%

Faster asset growth than 5% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-0.0%

Faster revenue growth than 37% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$246,172

Down $41,994 (-15%) from 2023

Net Assets

Down

$173,642

Down $35,964 (-17%) from 2023

Liabilities

Down

$72,530

Down $6,030 (-7.7%) from 2023

Revenue

Down

$284,050

Down $92 (-0.0%) from 2023

Expenses

Up

$320,019

Up $14,330 (+4.7%) from 2023

Net Income

Down

-$35,969

Down $14,422 (-67%) from 2023

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

2024

Assets$246,172
Liabilities$72,530
Net Assets$173,642

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

2024

Revenue$284,050
Expenses$320,019
Net Income-$35,969
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 15, 2024
Return Version
2023v5.0
Gross Receipts
$867,741
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$189,606$153,642▼ $35,964
Land, Buildings, and Equipment, Net$113,621$100,540▼ $13,081
Savings and Temporary Cash Investments$107,809$72,550▼ $35,259
Cash and Non-Interest-Bearing Accounts$52,582$58,947▲ $6,365
Pd in Cap Srpls Land Bldg Eqp Fund$20,000$20,000→ $0
Inventories for Sale or Use$12,529$12,929▲ $400
Prepaid Expenses and Deferred Charges$1,625$1,206▼ $419
Total Assets$288,166$246,172▼ $41,994
Liabilities
Accounts Payable and Accrued Expenses$49,470$46,868▼ $2,602
Deferred Revenue$29,090$25,662▼ $3,428
Total Liabilities$78,560$72,530▼ $6,030
Net Assets / Fund Balance
Total Net Assets Fund Balance$209,606$173,642▼ $35,964
Total Liabilities and Net Assets / Fund Balance$288,166$246,172▼ $41,994

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$75,420$399,323$474,743
Equipment$21,370$149,926$171,296
Land$3,750-$3,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles SearsTreasurerPT$7,500$7,500
Phil a St AmandSecretaryPT$6,000$6,000

Board Members and Trustees

NameTitle
Christopher P HooperTrustee
Luc VervilleTrustee
Maxwell HuntTrustee
Michael J ViernoTrustee
Zachary HelmerTrustee
Patrick FraryChaplin
Nancy PaxtonEsquire
Nathan LashombExalted Rule
Tori LashombInner Guard
Anita ScottLeading Knig
Matt LebireLecturing Kn
Maya GarciaLoyal Knight
Nancy Baldwin-daveyTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$65,103
Program Service Revenue
$21,828
Investment Income
$591
Other Revenue
$196,528
All Other Contributions
$11,500
Change in Net Assets
$-35,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,365
Salaries, Compensation, and Employee Benefits$128,067
Grants and Similar Amounts Paid$31,587
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$102,994
Occupancy---$51,098
Grants to Domestic Individuals---$31,587
Current Officers, Directors, Trustees, and Key Employees---$13,500
Insurance---$13,375
Depreciation Depletion---$13,086
Payroll Taxes---$11,573
Conferences and Meetings---$11,340
Other Expenses---$7,219
All Other Expenses---$6,887
Office Expenses---$4,890
Fees for Services Accounting---$4,175
Advertising---$1,108
Total Functional Expenses$0$0$0$320,019
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$484,969
Gaming Direct Expenses$432,265
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
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
No

Governance Explanations

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
Phil a St Amand
Title
Secretary
Phone
3155754825
Signed
2024-07-15

Organization Details

Principal Officer
Charles Sears
Formed
1946
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
50

Preparer

Firm
Whalen Davey & Looney CPA Llp
Address
31 GLENN STREET, MASSENA, NY 13662
Preparer
Patrick J Dowdle CPA
Phone
3157692200
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 5

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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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IRS990/OtherRevenueMiscGrp/Desc1MONTHLY BULLETIN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07782
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07782
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11080
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01080
IRS990/OtherRevenueTotalAmt08862
IRS990/OtherSalariesAndWagesGrp/TotalAmt0102994
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt011573
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt020000
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt020000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01625
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01206
IRS990/PrincipalOfficerNm0CHARLES SEARS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHARITY FUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021828
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021828
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION FOR SCHOLARSHIPS AND EDUCATION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05190
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05190
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04525
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056809
IRS990/PYGrantsAndSimilarPaidAmt027925
IRS990/PYInvestmentIncomeAmt0749
IRS990/PYOtherExpensesAmt0144520
IRS990/PYOtherRevenueAmt0208753
IRS990/PYProgramServiceRevenueAmt017831
IRS990/PYRevenuesLessExpensesAmt0-21547
IRS990/PYSalariesCompEmpBnftPaidAmt0133244
IRS990/PYTotalExpensesAmt0305689
IRS990/PYTotalRevenueAmt0284142
IRS990/ReconcilationRevenueExpnssAmt0-35969
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt017303
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0189606
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0153642
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0107809
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072550
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt075420
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0399323
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0474743
IRS990ScheduleD/EquipmentGrp/BookValueAmt021370
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0149926
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171296
IRS990ScheduleD/LandGrp/BookValueAmt03750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100540
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt054002
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0357276
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0411278
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0432265
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt060257
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0424712
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0484969
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt052704
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt020987
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt020987
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0CHARLES SEARS
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES ALL GAMING ACTIVITY
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0CHARLES SEARS
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/CashGrantAmt013427
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt15190
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt25524
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt36462
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt4817
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt5167
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COMMUNITY PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1NATIONAL FOUNDATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2CHARITY FUND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3VETERAN PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4MISCELLANEOUS DONATIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5YOUTH ACTIVITIES
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBJECT TO APPROVAL BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT IS GIVEN TO ALL BOARD MEMBERS. IT IS LOOKED OVER AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RELATED PARTY TRANSACTIONS ARE MONITORED FOR ANY CONFLICTS OF INTEREST BEFORE PROCEEDING WITH THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE POLICIES IS AVAILABLE FOR EXAMINATION BY THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0288166
IRS990/TotalAssetsEOYAmt0246172
IRS990/TotalAssetsGrp/BOYAmt0288166
IRS990/TotalAssetsGrp/EOYAmt0246172
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065103
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320019
IRS990/TotalGrossUBIAmt018129
IRS990/TotalLiabilitiesBOYAmt078560
IRS990/TotalLiabilitiesEOYAmt072530
IRS990/TotalLiabilitiesGrp/BOYAmt078560
IRS990/TotalLiabilitiesGrp/EOYAmt072530
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0209606
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0173642
IRS990/TotalProgramServiceExpensesAmt031587
IRS990/TotalProgramServiceRevenueAmt021828

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
2024Detailed filing. Detailed filing data is available for this year.$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