Civic Intelligence

Special Populations Tennis Program Inc.

990EZ • Fiscal year 2015 • EIN 20-3481437

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

3176 Westfield WayRoswell, GA 30075

(770) 998-7826

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.05x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$18,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

52nd percentile

2.8%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$109,942

Up $3,004 (+2.8%) from 2014

Net Assets

Up

$104,190

Up $19,753 (+23%) from 2014

Liabilities

Down

$5,752

Down $16,749 (-74%) from 2014

Revenue

Up

$149,415

Up $40,588 (+37%) from 2014

Expenses

Up

$129,658

Up $50,601 (+64%) from 2014

Net Income

Down

$19,757

Down $10,013 (-34%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $39,707Liabilities 2010: $11,500Net Assets 2010: $28,2072010Assets 2011: $65,301Liabilities 2011: $5,739Net Assets 2011: $59,5622011Assets 2012: $49,868Liabilities 2012: $6,808Net Assets 2012: $43,0602012Assets 2013: $58,071Liabilities 2013: $3,4042013Assets 2014: $106,938Liabilities 2014: $22,501Net Assets 2014: $84,4372014Assets 2015: $109,942Liabilities 2015: $5,752Net Assets 2015: $104,1902015Assets 2016: $118,578Liabilities 2016: $4,910Net Assets 2016: $113,6682016Assets 2017: $133,264Liabilities 2017: $8,730Net Assets 2017: $124,5342017Assets 2018: $148,806Liabilities 2018: $5,574Net Assets 2018: $143,2322018Assets 2019: $161,360Liabilities 2019: $4,045Net Assets 2019: $157,3152019Assets 2020: $177,059Liabilities 2020: $12,100Net Assets 2020: $164,9592020Assets 2021: $203,218Liabilities 2021: $3,187Net Assets 2021: $200,0312021Assets 2022: $205,553Liabilities 2022: $3,187Net Assets 2022: $202,3662022Assets 2023: $263,079Liabilities 2023: $2,200Net Assets 2023: $260,8792023Assets 2024: $292,753Liabilities 2024: $13,433Net Assets 2024: $279,3202024

Highlighted filing

2015

Assets$109,942
Liabilities$5,752
Net Assets$104,190

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $55,237Expenses 2010: $54,852Net Income 2010: $3852010Revenue 2011: $109,120Expenses 2011: $77,765Net Income 2011: $31,3552011Revenue 2012: $59,638Expenses 2012: $76,140Net Income 2012: -$16,5022012Revenue 2013: $79,986Expenses 2013: $68,379Net Income 2013: $11,6072013Revenue 2014: $108,827Expenses 2014: $79,057Net Income 2014: $29,7702014Revenue 2015: $149,415Expenses 2015: $129,658Net Income 2015: $19,7572015Revenue 2016: $145,230Expenses 2016: $135,752Net Income 2016: $9,4782016Revenue 2017: $82,703Expenses 2017: $71,833Net Income 2017: $10,8702017Revenue 2018: $103,552Expenses 2018: $84,854Net Income 2018: $18,6982018Revenue 2019: $105,254Expenses 2019: $91,171Net Income 2019: $14,0832019Revenue 2020: $82,790Expenses 2020: $75,146Net Income 2020: $7,6442020Revenue 2021: $118,438Expenses 2021: $80,179Net Income 2021: $38,2592021Revenue 2022: $131,937Expenses 2022: $129,602Net Income 2022: $2,3352022Revenue 2023: $183,683Expenses 2023: $125,170Net Income 2023: $58,5132023Revenue 2024: $166,686Expenses 2024: $144,924Net Income 2024: $21,7622024

Highlighted filing

2015

Revenue$149,415
Expenses$129,658
Net Income$19,757
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$149,415
Mission and Program Overview

Mission

Our mission is to provide all individuals with intellectual disabilities in metro atlanta the opportunity to participate in the lifetime sport of tennis in order to build the life skills and self-confidence of every participant. We provide equipment plus coaching,training and opportunities to compete to all of our athletes but more importantly the athletes experience success, learn life skills and build self-esteem through social interaction with other athletes and the volunteers who serve as coaches, playing partners, umpires and mentors.

Program Services

DescriptionGrantsExpenses
1)TRAINING - WE CREATED A SET OF VIDEOS TO TEACH VOLUNTEERS HOW TO COACH, UMPIRE AND PLAY AS PARTNERS WITH ATHLETES (UNIFIED PARTNERS); OUR VOLUNTEERS (WEEKLY AVERAGE OF 150) COACHED IN SPRING TRAINING ACADEMIES (90 MINUTE SESSIONS TO AN AVERAGE OF 250 ATHLETES) TO TEACH TENNIS BASICS AND MORE IMPORTANTLY LIFE SKILLS AND SELF-CONFIDENCE. INPUTS: 8K PLUS 225 VOLUNTEER HOURS WEEKLY AND DONATED COURT TIME 85 HOURS WEEKLY.-$29,354
FALL CLASSIC - THE ORGANIZATION HOSTS THE LARGEST ADAPTIVE TENNIS TOURNAMENT INTHE USA. THE TOURNAMENT PROVIDES A WORLD CLASS EVENT FOR COMPETITION AND SOCIAL INTERACTION. IN 2014, WE HOSTED 137 ATHLETES WHO NOT ONLY PLAYED IN THE TOURNAMENT, BUT ALSO ATTENDED A DINNER-DANCE AND NUMEROUS OTHER SOCIAL EVENTS WITH OTHER ATHLETES, VOLUNTEERS AND FAMILY. OVERNIGHT LODGING WAS EXTENDED TO TWO NIGHTS FROM THE PREVIOUS FALL CLASSICS ONLY FEATURING ONE OVERNIGHT STAY. THE FALL CLASSIC IS ALSO A KEY VEHICLE TO INCREASE AWARENESS IN THE COMMUNITY OF THE NEED FOR MORE OPPORTUNITIES FOR THE INTELLECTUALLY DISABLED TO PARTICIPATE WITH THE COMMUNITY AT LARGE WHETHER IN TENNIS OR OTHER ACTIVITIES. INPUTS: 35K PLUS 288 HOURS DONATED COURT TIME AND 1200 VOLUNTEER HOURS.-$20,784
COMPETITION - OUR ATHLETES PLAYED IN BOTH LOCAL TOURNAMENTS (INCLUDING THE SUMMER SPECIAL OLYMPICS AT EMORY UNIVERSITY) AND 4 OUT OF STATE TOURNAMENTS. THE TOURNAMENTS PROVIDE NOT ONLY COMPETITION, BUT AN OPPORTUNITY FOR SOCIAL INTERACTION AND GROWTH BEYOND THE TENNIS COURT. INPUTS: 16K + 800 VOLUNTEER HOURS-$6,011
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES B HAMMExecutive DiPT$18,000-$18,000
RICHARD KLUPCHAKTreasurerPT$0--
RICCO MONROEBoard Member-$0--
MARTHA PEDRICKBoard MemberPT$0--
PAULA SUMPLEBoard MemberPT$0--
KEITH HIRESFinancePT$0--
LILY COTERILLOBoard MemberPT$0--
NANCY CURTIN MARTINBoard Member-$0--
DAVE ELLISBoard MemberPT$0--
PAT LYNCHBoard MemberPT$0--
VALERIE MERCIERBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fund Rai$30,660$30,660-$30,660
Total Events$30,660$30,660-$30,660
Filing and Contact Details

Filer

Filer Name
Special Populations Tennis Program
EIN
20-3481437
Phone
7709987826
Address
3176 WESTFIELD WAY, ROSWELL, GA 30075

Signing Officer

Name
Richard Klupchak
Title
Treasurer
Phone
7709987826
Signed
2016-11-15

Preparer

Firm
SIMMONS & JAMIESON CPA'S
Address
6525 THE CORNERS PKWY STE 116, NORCROSS, GA 30092-3349
Preparer
James B Murphy
Phone
7704482525
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses marketing 1,156 office supplies 2,528 travel 12,170 insurance - general 465 bank charges 1,501 dues 125 local meals 8,800 miscellaneous 1,444 professional development 499 registration fees 2,131 rent other 378 software 1,174 sporting equipment 1,833 t-shirts 5,638 tournament expenses 1,209 trophies 2,414 in-kind contributions 52,815 total 96,280

Form 990-ez, Part II, Line 24

Accounts receivable 0 22,500 supplies 100 100 total 100 22,600

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 14,005 5,752 deferred revenue 8,500 0

Form 990-ez, Part III

Our mission is to provide all individuals with intellectual disabilities in metro atlanta the opportunity to participate in the lifetime sport of tennis in order to build the life skills and self-confidence of every participant. We provide equipment plus coaching,training and opportunities to compete to all of our athletes but more importantly the athletes experience success, learn life skills and build self-esteem through social interaction with other athletes and the volunteers who serve as coaches, playing partners, umpires and mentors.

Form 990-ez, Part III, Line 28

1)training - we created a set of videos to teach volunteers how to coach, umpire and play as partners with athletes (unified partners); our volunteers (weekly average of 150) coached in spring training academies (90 minute sessions to an average of 250 athletes) to teach tennis basics and more importantly life skills and self-confidence. Inputs: 8k plus 225 volunteer hours weekly and donated court time 85 hours weekly.

Form 990-ez, Part III, Line 29

Fall classic - the organization hosts the largest adaptive tennis tournament inthe usa. The tournament provides a world class event for competition and social interaction. In 2014, we hosted 137 athletes who not only played in the tournament, but also attended a dinner-dance and numerous other social events with other athletes, volunteers and family. Overnight lodging was extended to two nights from the previous fall classics only featuring one overnight stay. The fall classic is also a key vehicle to increase awareness in the community of the need for more opportunities for the intellectually disabled to participate with the community at large whether in tennis or other activities. Inputs: 35k plus 288 hours donated court time and 1200 volunteer hours.

Form 990-ez, Part III, Line 30

Competition - our athletes played in both local tournaments (including the summer special olympics at emory university) and 4 out of state tournaments. The tournaments provide not only competition, but an opportunity for social interaction and growth beyond the tennis court. Inputs: 16k + 800 volunteer hours

Raw XML Appendix188 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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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt01)TRAINING - WE CREATED A SET OF VIDEOS TO TEACH VOLUNTEERS HOW TO COACH, UMPIRE AND PLAY AS PARTNERS WITH ATHLETES (UNIFIED PARTNERS); OUR VOLUNTEERS (WEEKLY AVERAGE OF 150) COACHED IN SPRING TRAINING ACADEMIES (90 MINUTE SESSIONS TO AN AVERAGE OF 250 ATHLETES) TO TEACH TENNIS BASICS AND MORE IMPORTANTLY LIFE SKILLS AND SELF-CONFIDENCE. INPUTS: 8K PLUS 225 VOLUNTEER HOURS WEEKLY AND DONATED COURT TIME 85 HOURS WEEKLY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FALL CLASSIC - THE ORGANIZATION HOSTS THE LARGEST ADAPTIVE TENNIS TOURNAMENT INTHE USA. THE TOURNAMENT PROVIDES A WORLD CLASS EVENT FOR COMPETITION AND SOCIAL INTERACTION. IN 2014, WE HOSTED 137 ATHLETES WHO NOT ONLY PLAYED IN THE TOURNAMENT, BUT ALSO ATTENDED A DINNER-DANCE AND NUMEROUS OTHER SOCIAL EVENTS WITH OTHER ATHLETES, VOLUNTEERS AND FAMILY. OVERNIGHT LODGING WAS EXTENDED TO TWO NIGHTS FROM THE PREVIOUS FALL CLASSICS ONLY FEATURING ONE OVERNIGHT STAY. THE FALL CLASSIC IS ALSO A KEY VEHICLE TO INCREASE AWARENESS IN THE COMMUNITY OF THE NEED FOR MORE OPPORTUNITIES FOR THE INTELLECTUALLY DISABLED TO PARTICIPATE WITH THE COMMUNITY AT LARGE WHETHER IN TENNIS OR OTHER ACTIVITIES. INPUTS: 35K PLUS 288 HOURS DONATED COURT TIME AND 1200 VOLUNTEER HOURS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2COMPETITION - OUR ATHLETES PLAYED IN BOTH LOCAL TOURNAMENTS (INCLUDING THE SUMMER SPECIAL OLYMPICS AT EMORY UNIVERSITY) AND 4 OUT OF STATE TOURNAMENTS. THE TOURNAMENTS PROVIDE NOT ONLY COMPETITION, BUT AN OPPORTUNITY FOR SOCIAL INTERACTION AND GROWTH BEYOND THE TENNIS COURT. INPUTS: 16K + 800 VOLUNTEER HOURS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES MARKETING 1,156 OFFICE SUPPLIES 2,528 TRAVEL 12,170 INSURANCE - GENERAL 465 BANK CHARGES 1,501 DUES 125 LOCAL MEALS 8,800 MISCELLANEOUS 1,444 PROFESSIONAL DEVELOPMENT 499 REGISTRATION FEES 2,131 RENT OTHER 378 SOFTWARE 1,174 SPORTING EQUIPMENT 1,833 T-SHIRTS 5,638 TOURNAMENT EXPENSES 1,209 TROPHIES 2,414 IN-KIND CONTRIBUTIONS 52,815 TOTAL 96,280
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 14,005 5,752 DEFERRED REVENUE 8,500 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR MISSION IS TO PROVIDE ALL INDIVIDUALS WITH INTELLECTUAL DISABILITIES IN METRO ATLANTA THE OPPORTUNITY TO PARTICIPATE IN THE LIFETIME SPORT OF TENNIS IN ORDER TO BUILD THE LIFE SKILLS AND SELF-CONFIDENCE OF EVERY PARTICIPANT. WE PROVIDE EQUIPMENT PLUS COACHING,TRAINING AND OPPORTUNITIES TO COMPETE TO ALL OF OUR ATHLETES BUT MORE IMPORTANTLY THE ATHLETES EXPERIENCE SUCCESS, LEARN LIFE SKILLS AND BUILD SELF-ESTEEM THROUGH SOCIAL INTERACTION WITH OTHER ATHLETES AND THE VOLUNTEERS WHO SERVE AS COACHES, PLAYING PARTNERS, UMPIRES AND MENTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt41)TRAINING - WE CREATED A SET OF VIDEOS TO TEACH VOLUNTEERS HOW TO COACH, UMPIRE AND PLAY AS PARTNERS WITH ATHLETES (UNIFIED PARTNERS); OUR VOLUNTEERS (WEEKLY AVERAGE OF 150) COACHED IN SPRING TRAINING ACADEMIES (90 MINUTE SESSIONS TO AN AVERAGE OF 250 ATHLETES) TO TEACH TENNIS BASICS AND MORE IMPORTANTLY LIFE SKILLS AND SELF-CONFIDENCE. INPUTS: 8K PLUS 225 VOLUNTEER HOURS WEEKLY AND DONATED COURT TIME 85 HOURS WEEKLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FALL CLASSIC - THE ORGANIZATION HOSTS THE LARGEST ADAPTIVE TENNIS TOURNAMENT INTHE USA. THE TOURNAMENT PROVIDES A WORLD CLASS EVENT FOR COMPETITION AND SOCIAL INTERACTION. IN 2014, WE HOSTED 137 ATHLETES WHO NOT ONLY PLAYED IN THE TOURNAMENT, BUT ALSO ATTENDED A DINNER-DANCE AND NUMEROUS OTHER SOCIAL EVENTS WITH OTHER ATHLETES, VOLUNTEERS AND FAMILY. OVERNIGHT LODGING WAS EXTENDED TO TWO NIGHTS FROM THE PREVIOUS FALL CLASSICS ONLY FEATURING ONE OVERNIGHT STAY. THE FALL CLASSIC IS ALSO A KEY VEHICLE TO INCREASE AWARENESS IN THE COMMUNITY OF THE NEED FOR MORE OPPORTUNITIES FOR THE INTELLECTUALLY DISABLED TO PARTICIPATE WITH THE COMMUNITY AT LARGE WHETHER IN TENNIS OR OTHER ACTIVITIES. INPUTS: 35K PLUS 288 HOURS DONATED COURT TIME AND 1200 VOLUNTEER HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPETITION - OUR ATHLETES PLAYED IN BOTH LOCAL TOURNAMENTS (INCLUDING THE SUMMER SPECIAL OLYMPICS AT EMORY UNIVERSITY) AND 4 OUT OF STATE TOURNAMENTS. THE TOURNAMENTS PROVIDE NOT ONLY COMPETITION, BUT AN OPPORTUNITY FOR SOCIAL INTERACTION AND GROWTH BEYOND THE TENNIS COURT. INPUTS: 16K + 800 VOLUNTEER HOURS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 30
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD KLUPCHAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07709987826
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL POPULATIONS TENNIS PROGRAM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0203481437
ReturnHeader/Filer/PhoneNum07709987826
ReturnHeader/Filer/USAddress/AddressLine1Txt03176 WESTFIELD WAY
ReturnHeader/Filer/USAddress/CityNm0ROSWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030075
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461517562
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIMMONS & JAMIESON CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06525 THE CORNERS PKWY STE 116
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORCROSS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0300923349
ReturnHeader/PreparerPersonGrp/PhoneNum07704482525
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES B MURPHY
ReturnHeader/ReturnTs02016-11-15T13:39:21-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.93$0.13$2.79$1.67$1.45$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.02$2.61$1.84$1.25$0.59
2022Detailed filing. Detailed filing data is available for this year.$2.06$0.03$2.02$1.32$1.30$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.03$0.03$2.00$1.18$0.80$0.38
2020Detailed filing. Detailed filing data is available for this year.$1.77$0.12$1.65$0.83$0.75$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.04$1.57$1.05$0.91$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.06$1.43$1.04$0.85$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.09$1.25$0.83$0.72$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.05$1.14$1.45$1.36$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.06$1.04$1.49$1.30$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.23$0.84$1.09$0.79$0.30
2013Summary only. Only limited summary data is available for this year.$0.58$0.03$0.80$0.68$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.07$0.43$0.60$0.76$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.06$0.60$1.09$0.78$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.12$0.28$0.55$0.55$0.00