Civic Intelligence

Escuela Bilingue Internacional

990 • Fiscal year 2019 • EIN 20-2258099

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 10, 2020

Organization ProfileWWW.EBINTERNACIONAL.ORG

View Organization Page

410 Alcatraz AvenueOakland, CA 94609

(510) 653-3324

Siviq Scores

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

Liabilities / Assets

85th percentile

0.78x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

1.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

42nd percentile

1.2%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

81st percentile

$321,569

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

31st percentile

-0.5%

Faster asset growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

4.0%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$16,346,536

Down $82,308 (-0.5%) from 2018

Net Assets

Up

$3,668,894

Up $134,490 (+3.8%) from 2018

Liabilities

Down

$12,677,642

Down $216,798 (-1.7%) from 2018

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin42nd percentile

Revenue

Up

$11,594,628

Up $450,525 (+4.0%) from 2018

Expenses

Up

$11,456,112

Up $404,213 (+3.7%) from 2018

Net Income

Up

$138,516

Up $46,312 (+50%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

$30M$20M$10M$0Assets 2011: $4,228,998Liabilities 2011: $3,415,462Net Assets 2011: $813,5362011Assets 2012: $3,245,168Liabilities 2012: $1,569,490Net Assets 2012: $1,675,6782012Assets 2013: $4,884,561Liabilities 2013: $2,405,368Net Assets 2013: $2,479,1932013Assets 2014: $6,538,031Liabilities 2014: $2,512,126Net Assets 2014: $4,025,9052014Assets 2015: $6,247,192Liabilities 2015: $1,883,885Net Assets 2015: $4,363,3072015Assets 2016: $8,754,374Liabilities 2016: $4,071,100Net Assets 2016: $4,683,2742016Assets 2017: $9,072,247Liabilities 2017: $4,427,470Net Assets 2017: $4,644,7772017Assets 2018: $16,428,844Liabilities 2018: $12,894,440Net Assets 2018: $3,534,4042018Assets 2019: $16,346,536Liabilities 2019: $12,677,642Net Assets 2019: $3,668,8942019Assets 2020: $16,950,352Liabilities 2020: $13,126,384Net Assets 2020: $3,823,9682020Assets 2021: $22,227,928Liabilities 2021: $18,148,799Net Assets 2021: $4,079,1292021Assets 2022: $22,205,924Liabilities 2022: $18,637,071Net Assets 2022: $3,568,8532022Assets 2023: $22,543,912Liabilities 2023: $19,437,566Net Assets 2023: $3,106,3462023Assets 2024: $15,372,826Liabilities 2024: $12,296,961Net Assets 2024: $3,075,8652024

Highlighted filing

2019

Assets$16,346,536
Liabilities$12,677,642
Net Assets$3,668,894
Open 2019 Filing

Operations Trend

Revenue Growth51st percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,321,1252011Expenses 2012: $4,487,6472012Expenses 2013: $5,534,6282013Revenue 2014: $8,165,865Expenses 2014: $6,692,539Net Income 2014: $1,473,3262014Revenue 2015: $8,494,838Expenses 2015: $8,224,500Net Income 2015: $270,3382015Revenue 2016: $9,590,372Expenses 2016: $9,344,486Net Income 2016: $245,8862016Revenue 2017: $10,461,436Expenses 2017: $10,531,588Net Income 2017: -$70,1522017Revenue 2018: $11,144,103Expenses 2018: $11,051,899Net Income 2018: $92,2042018Revenue 2019: $11,594,628Expenses 2019: $11,456,112Net Income 2019: $138,5162019Revenue 2020: $11,666,466Expenses 2020: $11,515,757Net Income 2020: $150,7092020Revenue 2021: $13,474,793Expenses 2021: $13,287,306Net Income 2021: $187,4872021Revenue 2022: $14,040,770Expenses 2022: $14,515,097Net Income 2022: -$474,3272022Revenue 2023: $14,477,092Expenses 2023: $14,974,622Net Income 2023: -$497,5302023Revenue 2024: $15,313,140Expenses 2024: $15,375,045Net Income 2024: -$61,9052024

Highlighted filing

2019

Revenue$11,594,628
Expenses$11,456,112
Net Income$138,516
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 10, 2020
Return Version
2018v3.1
Gross Receipts
$11,689,000
Mission and Program Overview

Mission

The mission of escuela bilingue internacional is to provide an excellent spanish-english bilingual education based on the highest international academic standards in an environment that thrives on diversity, fosters global citizenship, and develops the character necessary to recognize that cultural uniqueness is the touchstone of our common humanity.

To provide a spanish-english education based on the highest international academic standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,309,258$12,893,191▼ $416,067
Savings and Temporary Cash Investments$1,835,418$2,125,063▲ $289,645
Cash and Non-Interest-Bearing Accounts$812,933$641,358▼ $171,575
Prepaid Expenses and Deferred Charges$231,579$400,151▲ $168,572
Investments Other Securities$215,068$227,428▲ $12,360
Accounts Receivable$6,094$42,195▲ $36,101
Other Notes and Loans Receivable, Net$1,784$1,150▼ $634
Inventories for Sale or Use$710$0▼ $710
Total Assets$16,428,844$16,346,536▼ $82,308
Other Assets Total$16,000$16,000→ $0
Liabilities
Unsecured Notes Loans Payable$7,695,857$0▼ $7,695,857
Tax Exempt Bond Liabilities$0$7,497,908▲ $7,497,908
Deferred Revenue$4,488,824$4,391,586▼ $97,238
Accounts Payable and Accrued Expenses$684,725$762,153▲ $77,428
Other Liabilities$25,034$25,995▲ $961
Total Liabilities$12,894,440$12,677,642▼ $216,798
Net Assets / Fund Balance
Unrestricted Net Assets$3,123,390$3,168,944▲ $45,554
Temporarily Rstr Net Assets$166,115$255,051▲ $88,936
Permanently Rstr Net Assets$244,899$244,899→ $0
Total Net Assets Fund Balance$3,534,404$3,668,894▲ $134,490
Total Liabilities and Net Assets / Fund Balance$16,428,844$16,346,536▼ $82,308

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,256,358$1,304,556$5,560,914
Land$4,525,000-$4,525,000
Buildings$3,968,596$181,570$4,150,166
Equipment$107,822$571,208$679,030
Other Land Buildings$35,415$24,376$59,791

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$275,979-▲ $3,843$2,228$277,594
2017$258,084$10,000▲ $10,160$2,265$275,979
2016$236,144-▲ $21,940-$258,084
2015$240,885$300▼ $5,041-$236,144
2014$241,791$558▼ $1,464-$240,885
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan FulkHead of SchoolFT$295,017$26,552$321,569
Patricia TakahashiDirector of Finance (thru 7/18)FT$129,517$30,900$160,417
Karen HayesAdvancement DirectorFT$128,444$22,543$150,987
Daniel NubeHead of Middle SchoolFT$130,028$16,279$146,307
Victoria LadewHead of Lowers Schhol (2-5)FT$106,888$11,914$118,802
Jennifer GallosoHead of Pk to 1st GradeFT$100,726$17,963$118,689

Board Members and Trustees

NameTitle
Eric EliaChair
Lauren GonzalesVice Chair
Adriana FajardoTrustee
Amin AzzamTrustee
Annie RodriguezTrustee
Anye SpiveyTrustee
Edwin KirimiTrustee
Gerry BeaudinTrustee
Javiera FloresTrustee
Jennie MerovickTrustee
Jennifer NiceTrustee
Loa OrtizTrustee
Luz CazeresTrustee
Maya ChakkoTrustee
Michael HuffTrustee
Monique SpykeTrustee
Scott WatkinsTrustee
Steven OliverTrustee
Valentina ImbeniTrustee
Amber McclureSecretary
Paul SytsmaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Concar IndustriesJanitorial / Day Porter Services1717 SOLANO WAY STE 31, Concord, CA 94520$166,491
Liebert Cassidy WhitmoreLegal Services6033 WEST CENTURY BLVD STE 500, Los Angeles, CA 90045$135,855
Armanino LLPAccounting Services (consulting/audit/taPO BOX 398285, San Francisco, CA 94139$115,800
Revenue and Support

Revenue Composition

Contributions and Grants
$518,213
Program Service Revenue
$11,024,991
Investment Income
$10,447
Other Revenue
$40,977
All Other Contributions
$370,028
Change in Net Assets
$138,516

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
Other Non Cash Contri Table387$29,484Fair Market Value (FMV)
Securities Publicly Traded3$19,257Fair Market Value (FMV)
Total Noncash Contributions390$48,741-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,708,939
Revenue Not Reported on Financial Statements
$1,885,689
Revenue Not Reported on Form 990
$-4,026
Other Revenue Adjustments
$1,885,689
Total Revenue per Audited Statements
$9,704,913
Total Revenue per Form 990
$11,594,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,438,334
Other Expenses$3,112,194
Grants and Similar Amounts Paid$1,885,689
Total Fundraising Expense$529,747
Professional Fundraising Fees$19,895

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,641,745$853,337$269,159$4,764,241
Grants to Domestic Individuals$1,885,689--$1,885,689
Occupancy$764,334$6,278$2,533$773,145
Other Employee Benefits$435,302$145,373$26,678$607,353
Depreciation Depletion$444,409$4,257$696$449,362
Current Officers, Directors, Trustees, and Key Employees$193,594$218,207$16,133$427,934
Payroll Taxes$301,378$94,598$21,341$417,317
Office Expenses$110,717$237,627$13,813$362,157
Fees for Services Other$234,869$73,375$36,930$345,174
Interest$287,294$2,369$450$290,113
Pension Plan Contributions$139,822$66,331$15,336$221,489
Fees for Services Accounting-$115,586-$115,586
Information Technology$23,413$65,374$1,953$90,740
Fees for Services Legal-$74,308-$74,308
Advertising$2,613$10,899$42,032$55,544
Other Expenses$8,640$37,549$1,469$47,658
Insurance$208$45,672-$45,880
All Other Expenses$12,019$12,779-$24,798
Travel$7,774$13,898$2,880$24,552
Fees for Services Professional Fundraising--$19,895$19,895
Fees for Service Investment Mgmnt Fees-$17,266-$17,266
Conferences and Meetings$142$2,727$315$3,184
Total Functional Expenses$8,782,627$2,143,738$529,747$11,456,112

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,456,112
Expenses per Audited Statements$9,570,423
Total Expenses per Audited Statements$9,570,423
Expenses Not Reported on Financial Statements$1,885,689
Other Expense Adjustments$1,885,689
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$110,490
Fundraising Direct Expenses$83,731
Professional Fundraising Fees$19,895

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$258,675$110,490$29,021$81,469
Total Events$258,675$110,490$83,731$26,759
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$25,995

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACalifornia Enterprise Development Authority2017-09-21$8,049,000Redemption of prior indebtedness

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$8,049,000-$268,446$88,320

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
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 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

“Ebi's accounting firm sends the complete copy and public disclosure copy of form 990 to the board treasurer. The board treasurer then sends and makes the public disclosure copy of form 990 available to the other board members for their review prior to filing. Board members are encouraged to review the public disclosure copy of form 990 and forward questions to the treasurer. Either the treasurer or the accounting firm will address the questions from the board.”

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

“The conflict of interest policy applies to interested persons, which include any trustee, director, principal officer, member of a committee with governing board delegated powers, or any member of the administration of the organization who has a direct or indirect financial interest. Interested persons are required to disclose the existence of any financial interest and be given the opportunity to disclose all material facts to the trustees, directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. If a conflict is determined to exist, the chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

Form 990, Part VI, Section B, Line 15

“The directors do not receive compensation or benefits. Compensation and benefits for officers and key employees were determined by comparison with benchmark data from similar schools' forms 990 and independent consultant input.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Escuela Bilingue Internacional
EIN
20-2258099
Phone
5106533324
Address
410 ALCATRAZ AVENUE, OAKLAND, CA 94609

Signing Officer

Name
Richard Levine
Title
Cfoo
Phone
5106533324
Signed
2020-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Levine
Formed
2005
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
128
Volunteers
200

Preparer

Firm
Armanino Llp
Address
12657 ALCOSTA BLVD STE 500, SAN RAMON, CA 94583-4600
Preparer
Matthew Petroski
Phone
9257902600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Ebi's endowment fund was started in 2011 as part of our first capital campaign, "building our future". Ten percent of the money raised from that campaign went to the endowment. Endowments provide a source of long-term income and financial stability for independent schools. Ebi's endowment fund is to support our tuition adjustment program. Ebi's goal is to grow the endowment over time, so that it can help maintain our school diversity and accessibility in future years.”

PART X, LINE 2:

“The school is a qualified organization exempt from federal income and california franchise taxes under the provisions of sections 501(c)(3) of the internal revenue code and 23701(d) of the california revenue and taxation code, respectively. The school recognizes the effect of income tax positions only if those positions are more likeley than not of being sustained, and changes in recognition or measurement are rflected in the period in which the change in judgment occurs. The school has evaluated its current tax positions and has concluded that as of june 30, 2019, the school does not have any significant uncertain tax position for which a reserve would be necessary.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid - tuition assistance 1,885,689.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid - tuition assistance 1,885,689.”

Raw XML AppendixShowing 400 of 876 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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IRS990/Desc0EBI FOLLOWS THE INTERNACIONAL BACCALAUREATE PRIMARY YEARS PROGRAMME (PYP) FOR PRE-PRIMARY, KINDERGARTEN AND ELEMENTARY GRADES, AND WILL FOLLOW IBO'S MIDDLE YEARS PROGRAMME (MYP) FOR THE 7TH & 8TH GRADE. DEVELOPED BY THE INTERNACIONAL BACCALAUREATE (IB), THESE ARE INTERNATIONALLY RESPECTED PEDAGOGICAL PROGRAMS. STUDENTS GRADUATING 8TH GRADE FROM EBI WILL BE PREPARED TO ENTER ANY SPANISH OR ENGLISH HIGH SCHOOL IN THE WORLD AND TO ATTAIN THE INTERNACIONAL BACCALAUREATE DEGREE THAT IS HIGHLY REGARDED BY UNIVERSITIES ON AN INTERNATIONAL BASIS. TOTAL 367 STUDENTS WERE ENROLLED DURING FY18.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF FINANCE (THRU 7/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt23HEAD OF MIDDLE SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt24ADVANCEMENT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25HEAD OF PK TO 1ST GRADE
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IRS990/MissionDesc0THE MISSION OF ESCUELA BILINGUE INTERNACIONAL IS TO PROVIDE AN EXCELLENT SPANISH-ENGLISH BILINGUAL EDUCATION BASED ON THE HIGHEST INTERNATIONAL ACADEMIC STANDARDS IN AN ENVIRONMENT THAT THRIVES ON DIVERSITY, FOSTERS GLOBAL CITIZENSHIP, AND DEVELOPS THE CHARACTER NECESSARY TO RECOGNIZE THAT CULTURAL UNIQUENESS IS THE CORNERSTONE OF OUR COMMON HUMANITY. WITH INQUIRY AT THE CENTER OF OUR WORK, CHILDREN AT EBI EXPERIENCE AN INTEGRATED WORLD OF LEARNING AS THEY DRAW ON ALL THE SUBJECT AREAS TO ANSWER THE QUESTIONS THEY HAVE ABOUT THE WORLD AROUND THEM AND MAKE DECISIONS ABOUT POSITIVE ACTIONS THAT WILL MAKE IT BETTER. OUR PHILOSOPHY AND METHODOLOGIES CALL ON CHILDREN, TEACHERS AND FAMILIES TO REFLECT ON WHAT THEY ARE LEARNING AND TO CHOOSE ACTIONS CONGRUENT WITH THEIR CONCLUSIONS IN A COLLABORATIVE AND CARING ENVIRONMENT. OUR GOAL IS TO ACHIEVE BETTER SOLUTIONS TO PROBLEMS BY UNDERSTANDING THE WORLD FROM A VARIETY OF PERSPECTIVES.
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IRS990/OfficerMailingAddressInd00

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,346,536
Liabilities
$12,677,642
Net assets
$3,668,894
Revenue
$11,594,628
Expenses
$11,456,112
Net income
$138,516
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.4$12.3$3.08$15.3$15.4$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.5$19.4$3.11$14.5$15.0$0.50
2022Detailed filing. Detailed filing data is available for this year.$22.2$18.6$3.57$14.0$14.5$0.47
2021Detailed filing. Detailed filing data is available for this year.$22.2$18.1$4.08$13.5$13.3$0.19
2020Detailed filing. Detailed filing data is available for this year.$17.0$13.1$3.82$11.7$11.5$0.15
2019Detailed filing. Detailed filing data is available for this year.$16.3$12.7$3.67$11.6$11.5$0.14
2018Detailed filing. Detailed filing data is available for this year.$16.4$12.9$3.53$11.1$11.1$0.09
2017Detailed filing. Detailed filing data is available for this year.$9.07$4.43$4.64$10.5$10.5$0.07
2016Detailed filing. Detailed filing data is available for this year.$8.75$4.07$4.68$9.59$9.34$0.25
2015Detailed filing. Detailed filing data is available for this year.$6.25$1.88$4.36$8.49$8.22$0.27
2014Detailed filing. Detailed filing data is available for this year.$6.54$2.51$4.03$8.17$6.69$1.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$2.41$2.48$5.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$1.57$1.68$4.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$3.42$0.81$3.32