Civic Intelligence

First Step Day Care Inc.

990 • Fiscal year 2020 • EIN 16-1378934

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 12, 2021

Organization ProfileWWW.1STSTEPDAYCARE.COM
317 Washington StreetWatertown, NY 13601

(315) 788-5437

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.14x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • NTEE P • <$500k nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.05x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • NTEE P • <$500k nonprofits • Source year 2020

Net Margin

48th percentile

4.8%

Higher net margin than 48% of similar nonprofits.

2020 filings • NTEE P • <$500k nonprofits • Source year 2020

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2020 filings • NTEE P • <$500k nonprofits • Source year 2020

Asset Growth

63rd percentile

19%

Faster asset growth than 63% of similar nonprofits.

2020 filings • NTEE P • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

52nd percentile

-5.6%

Faster revenue growth than 52% of similar nonprofits.

2020 filings • NTEE P • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$141,489

Up $23,061 (+19%) from 2019

Net Assets

Up

$121,143

Up $18,423 (+18%) from 2019

Liabilities

Up

$20,346

Up $4,638 (+30%) from 2019

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin48th percentile

Revenue

Down

$384,665

Down $22,703 (-5.6%) from 2019

Expenses

Down

$366,242

Down $45,971 (-11%) from 2019

Net Income

Up

$18,423

Up $23,268 (+480%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$400K$300K$200K$100K$0Assets 2010: $112,709Liabilities 2010: $21,447Net Assets 2010: $91,2622010Assets 2011: $103,068Liabilities 2011: $21,981Net Assets 2011: $81,0872011Assets 2012: $86,962Liabilities 2012: $12,325Net Assets 2012: $74,6372012Assets 2013: $98,542Liabilities 2013: $15,045Net Assets 2013: $83,4972013Assets 2014: $92,220Liabilities 2014: $15,498Net Assets 2014: $76,7222014Assets 2015: $76,889Liabilities 2015: $17,396Net Assets 2015: $59,4932015Assets 2016: $91,383Liabilities 2016: $15,903Net Assets 2016: $75,4802016Assets 2017: $104,713Liabilities 2017: $16,926Net Assets 2017: $87,7872017Assets 2018: $127,967Liabilities 2018: $20,402Net Assets 2018: $107,5652018Assets 2019: $118,428Liabilities 2019: $15,708Net Assets 2019: $102,7202019Assets 2020: $141,489Liabilities 2020: $20,346Net Assets 2020: $121,1432020Assets 2021: $219,526Liabilities 2021: $23,451Net Assets 2021: $196,0752021Assets 2022: $330,137Liabilities 2022: $40,272Net Assets 2022: $289,8652022Assets 2023: $306,101Liabilities 2023: $15,866Net Assets 2023: $290,2352023

Highlighted filing

2020

Assets$141,489
Liabilities$20,346
Net Assets$121,143
Open 2020 Filing

Operations Trend

Revenue Growth52nd percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $301,9452010Revenue 2011: $303,572Expenses 2011: $313,747Net Income 2011: -$10,1752011Expenses 2012: $314,4092012Expenses 2013: $297,9232013Revenue 2014: $297,697Expenses 2014: $304,472Net Income 2014: -$6,7752014Revenue 2015: $305,693Expenses 2015: $322,922Net Income 2015: -$17,2292015Revenue 2016: $337,757Expenses 2016: $321,770Net Income 2016: $15,9872016Revenue 2017: $360,186Expenses 2017: $347,879Net Income 2017: $12,3072017Revenue 2018: $407,288Expenses 2018: $387,510Net Income 2018: $19,7782018Revenue 2019: $407,368Expenses 2019: $412,213Net Income 2019: -$4,8452019Revenue 2020: $384,665Expenses 2020: $366,242Net Income 2020: $18,4232020Revenue 2021: $588,853Expenses 2021: $513,921Net Income 2021: $74,9322021Revenue 2022: $662,955Expenses 2022: $569,165Net Income 2022: $93,7902022Revenue 2023: $548,962Expenses 2023: $548,592Net Income 2023: $3702023

Highlighted filing

2020

Revenue$384,665
Expenses$366,242
Net Income$18,423
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 12, 2021
Return Version
2019v5.0
Gross Receipts
$387,406
Mission and Program Overview

Mission

First step day care, inc. Is dedicated to providing affordable day care for children in the community that meets the highest nationally recognized standards. Qualified staff provide an educational and developmentally appropriate program in a nurturing environment.

To provide a safe, stimulating environment for children in a day care setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$62,117$78,934▲ $16,817
Savings and Temporary Cash Investments$28,876$28,892▲ $16
Land, Buildings, and Equipment, Net$15,192$18,689▲ $3,497
Accounts Receivable$9,770$12,501▲ $2,731
Prepaid Expenses and Deferred Charges$2,473$2,473→ $0
Total Assets$118,428$141,489▲ $23,061
Liabilities
Accounts Payable and Accrued Expenses$13,389$17,028▲ $3,639
Other Liabilities$1,408$1,702▲ $294
Deferred Revenue$911$1,616▲ $705
Total Liabilities$15,708$20,346▲ $4,638
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$102,720$121,143▲ $18,423
Total Net Assets Fund Balance$102,720$121,143▲ $18,423
Total Liabilities and Net Assets / Fund Balance$118,428$141,489▲ $23,061

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,207$33,915$49,122
Leasehold Improvements$3,482$1,093$4,575
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Karrie McculloughPresident
Lindsey MyersDirector
Sheri EdmundsDirector
Lynn GodekSecretary
Sean RyanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,971
Program Service Revenue
$333,748
Investment Income
$16
Other Revenue
$2,930
Change in Net Assets
$18,423

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
Real Estate Other1$29,459US Dept of Hud Fair Market Value (FMV)
Total Noncash Contributions1$29,459-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$270,082
Other Expenses$96,160
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,179$48,060-$248,239
Occupancy$30,912--$30,912
Payroll Taxes$17,689$4,154-$21,843
Insurance$17,318$350-$17,668
Office Expenses-$3,695-$3,695
Depreciation Depletion$3,637--$3,637
Fees for Services Accounting-$3,150-$3,150
All Other Expenses$1,291$1,522-$2,813
Other Expenses$2,765--$2,765
Fees for Services Other-$2,458-$2,458
Advertising-$1,184-$1,184
Travel$219--$219
Total Functional Expenses$301,669$64,573$0$366,242
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,924
Fundraising Direct Expenses$2,741
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$1,702
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

“The executive director and board officers review form 900 before filing. The 990 is available to all board members for their review if they desire to review.”

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

“The executive director monitors purchases to ensure that no conflicts of interest occur or, if so, are properly documented, based on annual disclosures.”

Form 990, Page 6, Part VI, Line 19

“PROVIDED UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
First Step Day Care Inc
EIN
16-1378934
Phone
3157885437
Address
317 WASHINGTON STREET, WATERTOWN, NY 13601

Signing Officer

Name
Karrie Mccullough
Title
President
Phone
3157885437
Signed
2021-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karrie Mccullough
Formed
1988
Voting Board Members
5
Independent Board Members
5
Employees
26

Preparer

Firm
Stackel & Navarra CPA Pc
Address
216 WASHINGTON ST STE 402, WATERTOWN, NY 13601-3336
Preparer
Mark B Hills
Phone
3157821220
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“First step day care, inc. Is dedicated to providing affordable day care for children in the community that meets the highest nationally recognized standards. Qualified staff provide an educational and developmentally appropriate program in a nurturing environment.”

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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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt020
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02358
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03045
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02836
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02820
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013989
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99280
IRS990ScheduleA/PublicSupportPY509Pct00.99690
IRS990ScheduleA/PublicSupportTotal509Amt01943530
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0381719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0405024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0403512
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0387878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0365397
IRS990ScheduleA/Total509Grp/TotalAmt01943530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0384665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0407404
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0406577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0390734
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0368237
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01957617
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt015207
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033915
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049122
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03482
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01093
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01702
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018689
IRS990ScheduleD/TotalLiabilityAmt01702
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0US DEPT OF HUD FMV
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt029459
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST STEP DAY CARE, INC. IS DEDICATED TO PROVIDING AFFORDABLE DAY CARE FOR CHILDREN IN THE COMMUNITY THAT MEETS THE HIGHEST NATIONALLY RECOGNIZED STANDARDS. QUALIFIED STAFF PROVIDE AN EDUCATIONAL AND DEVELOPMENTALLY APPROPRIATE PROGRAM IN A NURTURING ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND BOARD OFFICERS REVIEW FORM 900 BEFORE FILING. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW IF THEY DESIRE TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR MONITORS PURCHASES TO ENSURE THAT NO CONFLICTS OF INTEREST OCCUR OR, IF SO, ARE PROPERLY DOCUMENTED, BASED ON ANNUAL DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED UPON REQUEST.
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 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0141489
IRS990/TotalAssetsGrp/BOYAmt0118428
IRS990/TotalAssetsGrp/EOYAmt0141489
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IRS990/TotalContributionsAmt047971
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0301669
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366242
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015708
IRS990/TotalLiabilitiesEOYAmt020346
IRS990/TotalLiabilitiesGrp/BOYAmt015708
IRS990/TotalLiabilitiesGrp/EOYAmt020346
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0102720
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121143
IRS990/TotalProgramServiceExpensesAmt0301669
IRS990/TotalProgramServiceRevenueAmt0333748
IRS990/TotalRevenueGrp/ExclusionAmt02946
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0333748
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0384665
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0141489
IRS990/TravelGrp/ProgramServicesAmt0219
IRS990/TravelGrp/TotalAmt0219
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KARRIE MCCULLOUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03157885437
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST STEP DAY CARE INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0161378934
ReturnHeader/Filer/PhoneNum03157885437
ReturnHeader/Filer/USAddress/AddressLine1Txt0317 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0WATERTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161215909
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STACKEL & NAVARRA CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0216 WASHINGTON ST STE 402
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0136013336
ReturnHeader/PreparerPersonGrp/PhoneNum03157821220
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK B HILLS
ReturnHeader/ReturnTs02021-07-13T10:39:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$141,489
Liabilities
$20,346
Net assets
$121,143
Revenue
$384,665
Expenses
$366,242
Net income
$18,423
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.06$0.16$2.90$5.49$5.49$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.40$2.90$6.63$5.69$0.94
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.23$1.96$5.89$5.14$0.75
2020Detailed filing. Detailed filing data is available for this year.$1.41$0.20$1.21$3.85$3.66$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.16$1.03$4.07$4.12$0.05
2018Summary only. Only limited summary data is available for this year.$1.28$0.20$1.08$4.07$3.88$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.17$0.88$3.60$3.48$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.16$0.75$3.38$3.22$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.17$0.59$3.06$3.23$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.15$0.77$2.98$3.04$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.15$0.83$2.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.12$0.75$3.14
2011Summary only. Only limited summary data is available for this year.$1.03$0.22$0.81$3.04$3.14$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.21$0.91$3.02