Civic Intelligence

Ocmulgee Land Trust Inc.

990 • Fiscal year 2013 • EIN 20-1260225

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 13, 2014

479 Cherry Street31201

(478) 722-9909

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

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

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

5th percentile

0.00x

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

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

2nd percentile

-126%

Higher net margin than 2% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

34th percentile

-0.0%

Faster asset growth than 34% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$10,786,925

Down $2,468 (-0.0%) from 2012

Net Assets

Down

$10,786,925

Down $2,468 (-0.0%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$8,764

No earlier filing loaded for comparison.

Expenses

Up

$19,779

Up $2,771 (+16%) from 2012

Net Income

-$11,015

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $2,694,501Liabilities 2010: $0Net Assets 2010: $2,694,5012010Assets 2011: $3,614,075Liabilities 2011: $0Net Assets 2011: $3,614,0752011Assets 2012: $10,789,393Liabilities 2012: $0Net Assets 2012: $10,789,3932012Assets 2013: $10,786,925Liabilities 2013: $0Net Assets 2013: $10,786,9252013Assets 2014: $772,887Liabilities 2014: $0Net Assets 2014: $772,8872014Assets 2015: $751,430Liabilities 2015: $0Net Assets 2015: $751,4302015Assets 2016: $758,098Liabilities 2016: $0Net Assets 2016: $758,0982016Assets 2017: $785,311Liabilities 2017: $0Net Assets 2017: $785,3112017Assets 2018: $845,361Liabilities 2018: $0Net Assets 2018: $845,3612018Assets 2019: $885,112Liabilities 2019: $0Net Assets 2019: $885,1122019Assets 2020: $857,200Liabilities 2020: $0Net Assets 2020: $857,2002020Assets 2021: $849,876Liabilities 2021: $1,897Net Assets 2021: $847,9792021Assets 2022: $831,896Liabilities 2022: $7,842Net Assets 2022: $824,0542022Assets 2023: $789,100Liabilities 2023: $10,946Net Assets 2023: $778,1542023Assets 2024: $772,111Liabilities 2024: $30Net Assets 2024: $772,0812024

Highlighted filing

2013

Assets$10,786,925
Liabilities$0
Net Assets$10,786,925

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $1,2952010Expenses 2011: $4,4542011Expenses 2012: $17,0082012Revenue 2013: $8,764Expenses 2013: $19,779Net Income 2013: -$11,0152013Revenue 2014: $357,596Expenses 2014: $36,225Net Income 2014: $321,3712014Revenue 2015: $61,792Expenses 2015: $79,023Net Income 2015: -$17,2312015Revenue 2016: $80,057Expenses 2016: $74,519Net Income 2016: $5,5382016Revenue 2017: $80,862Expenses 2017: $55,397Net Income 2017: $25,4652017Revenue 2018: $115,485Expenses 2018: $56,005Net Income 2018: $59,4802018Revenue 2019: $103,979Expenses 2019: $68,869Net Income 2019: $35,1102019Revenue 2020: $44,683Expenses 2020: $77,280Net Income 2020: -$32,5972020Revenue 2021: $50,214Expenses 2021: $69,471Net Income 2021: -$19,2572021Revenue 2022: $71,067Expenses 2022: $77,645Net Income 2022: -$6,5782022Revenue 2023: $29,886Expenses 2023: $82,585Net Income 2023: -$52,6992023Revenue 2024: $6,059Expenses 2024: $15,479Net Income 2024: -$9,4202024

Highlighted filing

2013

Revenue$8,764
Expenses$19,779
Net Income-$11,015
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$8,764
Mission and Program Overview

Mission

To acquire, transfer and manage land in a manner designed to promote the preservation of environmentally valuable or sensitive resources, recreational resources, agricultural resources, resources of historic or cultural importance and open space in the ocmulgee river watershed and any other watersheds within the state of georgia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$94,918$110,446▲ $15,528
Cash and Non-Interest-Bearing Accounts$37,790$19,794▼ $17,996
Total Assets$10,789,393$10,786,925▼ $2,468
Other Assets Total$10,656,685$10,656,685→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$10,694,475$10,676,479▼ $17,996
Temporarily Rstr Net Assets$94,918$110,446▲ $15,528
Total Net Assets Fund Balance$10,789,393$10,786,925▼ $2,468
Total Liabilities and Net Assets / Fund Balance$10,789,393$10,786,925▼ $2,468

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$10,656,685--
Compensation and Service Providers

Board Members and Trustees

NameTitle
C Michael FordPresident
Amanda UpshawBoard Member
Charles ByrdBoard Member
Pope LangstaffBoard Member
Richard CreswellBoard Member
Rose Lane LeavellBoard Member
Tony RojasBoard Member
Gail MansfieldEx-officio
Laura SchofieldEx-officio
Blake LisenbyGeneral Coun
Hubert LoveinSecretary/tr
Chris SheridanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$8,764
Other Revenue
$0
Change in Net Assets
$-11,015

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,764
Revenue Not Reported on Form 990
$8,547
Total Revenue per Audited Statements
$17,311
Total Revenue per Form 990
$8,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,779
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$12,914--$12,914
Fees for Services Other$2,860$846-$3,706
Fees for Service Investment Mgmnt Fees-$1,783-$1,783
Grants to Domestic Orgs$1,000--$1,000
Travel$246--$246
Conferences and Meetings$100--$100
Office Expenses-$30-$30
Total Functional Expenses$17,120$2,659$0$19,779

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,779
Total Expenses per Audited Statements$19,779
Total Expenses per Form 990$19,779
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
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
No
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 990 is reviewed by the organization's president before filing.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and financial statements are available upon written request. The form 990 is available to the public on the guidestar website at www2.guidestar.org

Filing and Contact Details

Filer

EIN
20-1260225
Phone
4787229909

Signing Officer

Name
Hubert Lovein
Title
Secretary/treasurer
Phone
4787229909
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
C Michael Ford
Formed
2004
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Preparer
Georgia G Slagle
Phone
4787425317
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To acquire, transfer and manage land in a manner designed to promote the preservation of environmentally valuable or sensitive resources, recreational resources, agricultural resources, resources of historic or cultural importance and open space in the ocmulgee river watershed and any other watersheds within the state of georgia.

Form 990, Part IX, Line 11G

CONSULTING 2,860 846 0

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

Conservation easements are recorded as assets on the organization's financial statements, and as contribution revenue in the year donated.

Schedule D, Page 4, Part XIII

Part ii, conservation easements, line 5 policy for periodic monitoring, inspection, handling of violations, and enforcement of conservation easements. The organization's board of directors will adopt in 2014 a formal, written policy for monitoring, inspecting, enforcing, and handling of violations for the conservation easements. However, the organization currently follows an unwritten policy for each easement that it accepts as follows: the organization prepares a baseline documentation report (bdr) that records the existing condition of the property at the time the conservation easement is finalized. This document contains the specific details on what construction and alterations are allowed on the protected property. A consultant makes annual site visits to the easement property to ensure that the terms of the conservation easement are being followed. If the consultant discovers any changes to the protected property during the site visit, those natural or man-made disturbances are recorded in an annual site visit (asv) report. The consultant also monitors property title and records any changes in ownership, address, or contact information. The written documents for each conservation easement state that the organization with the right to enforce the easement in law or equity.

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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/FactsAndCircumstancesTestTxt0THE ORGANIZATION MEETS THE "FACTS AND CIRCUMSTANCES" TEST TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION FOR 2013 AS EXPLAINED BELOW. THE ORGANIZATION'S GOVERNING BODY REPRESENTS THE BROAD INTERESTS OF THE PUBLIC AND PROVIDES FACILITIES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. THE ORGANIZATION'S SUPPORT COMES MAINLY FROM LANDOWNERS IN GEORGIA WHO ARE USING CONSERVATION EASEMENTS TO CONSERVE RIVERFRONT LAND, NATURAL AREAS AND WILDLIFE HABITAT, SCENIC VISTAS, RECREATIONAL GREENWAYS, PRODUCTIVE FARM AND FOREST LAND, HISTORIC SITES, URBAN GARDENS AND SIGNIFICANT OPEN SPACE OF IMPORTANCE TO THE COMMUNITY. MORE SPECIFICALLY, THE ORGANIZATION AND ITS GOVERNING BODY PROMOTES IN VARIOUS WAYS THE CAUSE OF PRESERVING LOCAL PROPERTY AND HANDLING CONSERVATION EASEMENTS IN GEORGIA AND ALONG THE OCMULGEE RIVER IN ORDER TO PRESERVE LAND IN GEORGIA AND IN THE OCMULGEE RIVER BASIN. THE BOARD OF DIRECTORS IS MADE UP OF A DIVERSE GROUP OF COMMUNITY LEADERS. THESE LEADERS REPRESENT VARIOUS VIEWS AND INTERESTS IN THE COMMUNITY. THESE BOARD MEMBERS HAVE BEEN ACTIVE THROUGHOUT THE YEAR IN PURSUING PUBLIC DONATIONS TO THE ORGANIZATION. THE ORGANIZATION HAS PROVIDED DONORS WITH AN ONLINE GIVING RESOURCE TO FACILITATE MAKING DONATIONS. THE ORGANIZATION HAS CONTACTED LOCAL PUBLIC OFFICIALS REQUESTING DONATIONS TO THE ORGANIZATION BOTH IN WRITING AND VERBALLY. THE ORGANIZATION HAS HIRED CONSULTANTS TO PERIODICALLY MONITOR, INSPECT, HANDLE VIOLATIONS AND ENFORCE THE CONSERVATION EASEMENTS.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0THE ORGANIZATION MEETS THE "FACTS AND CIRCUMSTANCES" TEST TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION FOR 2013 AS EXPLAINED BELOW. THE ORGANIZATION'S GOVERNING BODY REPRESENTS THE BROAD INTERESTS OF THE PUBLIC AND PROVIDES FACILITIES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. THE ORGANIZATION'S SUPPORT COMES MAINLY FROM LANDOWNERS IN GEORGIA WHO ARE USING CONSERVATION EASEMENTS TO CONSERVE RIVERFRONT LAND, NATURAL AREAS AND WILDLIFE HABITAT, SCENIC VISTAS, RECREATIONAL GREENWAYS, PRODUCTIVE FARM AND FOREST LAND, HISTORIC SITES, URBAN GARDENS AND SIGNIFICANT OPEN SPACE OF IMPORTANCE TO THE COMMUNITY. MORE SPECIFICALLY, THE ORGANIZATION AND ITS GOVERNING BODY PROMOTES IN VARIOUS WAYS THE CAUSE OF PRESERVING LOCAL PROPERTY AND HANDLING CONSERVATION EASEMENTS IN GEORGIA AND ALONG THE OCMULGEE RIVER IN ORDER TO PRESERVE LAND IN GEORGIA AND IN THE OCMULGEE RIVER BASIN. THE BOARD OF DIRECTORS IS MADE UP OF A DIVERSE GROUP OF COMMUNITY LEADERS. THESE LEADERS REPRESENT VARIOUS VIEWS AND INTERESTS IN THE COMMUNITY. THESE BOARD MEMBERS HAVE BEEN ACTIVE THROUGHOUT THE YEAR IN PURSUING PUBLIC DONATIONS TO THE ORGANIZATION. THE ORGANIZATION HAS PROVIDED DONORS WITH AN ONLINE GIVING RESOURCE TO FACILITATE MAKING DONATIONS. THE ORGANIZATION HAS CONTACTED LOCAL PUBLIC OFFICIALS REQUESTING DONATIONS TO THE ORGANIZATION BOTH IN WRITING AND VERBALLY. THE ORGANIZATION HAS HIRED CONSULTANTS TO PERIODICALLY MONITOR, INSPECT, HANDLE VIOLATIONS AND ENFORCE THE CONSERVATION EASEMENTS.
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IRS990ScheduleA/PublicSupportPY170Pct00.15630
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0919813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05000
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSERVATION EASEMENTS
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IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONSERVATION EASEMENTS ARE RECORDED AS ASSETS ON THE ORGANIZATION'S FINANCIAL STATEMENTS, AND AS CONTRIBUTION REVENUE IN THE YEAR DONATED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART II, CONSERVATION EASEMENTS, LINE 5 POLICY FOR PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF CONSERVATION EASEMENTS. THE ORGANIZATION'S BOARD OF DIRECTORS WILL ADOPT IN 2014 A FORMAL, WRITTEN POLICY FOR MONITORING, INSPECTING, ENFORCING, AND HANDLING OF VIOLATIONS FOR THE CONSERVATION EASEMENTS. HOWEVER, THE ORGANIZATION CURRENTLY FOLLOWS AN UNWRITTEN POLICY FOR EACH EASEMENT THAT IT ACCEPTS AS FOLLOWS: THE ORGANIZATION PREPARES A BASELINE DOCUMENTATION REPORT (BDR) THAT RECORDS THE EXISTING CONDITION OF THE PROPERTY AT THE TIME THE CONSERVATION EASEMENT IS FINALIZED. THIS DOCUMENT CONTAINS THE SPECIFIC DETAILS ON WHAT CONSTRUCTION AND ALTERATIONS ARE ALLOWED ON THE PROTECTED PROPERTY. A CONSULTANT MAKES ANNUAL SITE VISITS TO THE EASEMENT PROPERTY TO ENSURE THAT THE TERMS OF THE CONSERVATION EASEMENT ARE BEING FOLLOWED. IF THE CONSULTANT DISCOVERS ANY CHANGES TO THE PROTECTED PROPERTY DURING THE SITE VISIT, THOSE NATURAL OR MAN-MADE DISTURBANCES ARE RECORDED IN AN ANNUAL SITE VISIT (ASV) REPORT. THE CONSULTANT ALSO MONITORS PROPERTY TITLE AND RECORDS ANY CHANGES IN OWNERSHIP, ADDRESS, OR CONTACT INFORMATION. THE WRITTEN DOCUMENTS FOR EACH CONSERVATION EASEMENT STATE THAT THE ORGANIZATION WITH THE RIGHT TO ENFORCE THE EASEMENT IN LAW OR EQUITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ACQUIRE, TRANSFER AND MANAGE LAND IN A MANNER DESIGNED TO PROMOTE THE PRESERVATION OF ENVIRONMENTALLY VALUABLE OR SENSITIVE RESOURCES, RECREATIONAL RESOURCES, AGRICULTURAL RESOURCES, RESOURCES OF HISTORIC OR CULTURAL IMPORTANCE AND OPEN SPACE IN THE OCMULGEE RIVER WATERSHED AND ANY OTHER WATERSHEDS WITHIN THE STATE OF GEORGIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. THE FORM 990 IS AVAILABLE TO THE PUBLIC ON THE GUIDESTAR WEBSITE AT WWW2.GUIDESTAR.ORG
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HUBERT LOVEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04787229909
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ReturnHeader/Filer/BusinessName/BusinessNameLine10OCMULGEE LAND TRUST INC
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ReturnHeader/Filer/EIN0201260225
ReturnHeader/Filer/PhoneNum04787229909
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581484212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HOWARD MOORE & MCDUFFIE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 4547
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MACON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
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ReturnHeader/PreparerPersonGrp/PhoneNum04787425317
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGIA G SLAGLE
ReturnHeader/ReturnTs02014-11-17T11:23:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.01$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$0.03$0.08$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$0.07$0.08$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.05$0.07$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.04$0.08$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.10$0.07$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.12$0.06$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.08$0.06$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.08$0.07$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.06$0.08$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.36$0.04$0.32
2013Detailed filing. Detailed filing data is available for this year.$10.8$0.00$10.8$0.01$0.02$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.00$10.8$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.00$3.61$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.00$2.69$0.00
Peer Organizations

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