Civic Intelligence

Kid Start Incorporated

990 • Fiscal year 2019 • EIN 22-2622140

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 22, 2019

Organization ProfileKIDSTART.COM

View Organization Page

444 Canal Street PO Box 747Lawrence, MA 01840

(978) 686-7673

Siviq Scores

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

Liabilities / Assets

71st percentile

0.29x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$69,551

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

50th percentile

2.8%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

9.8%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$1,430,650

Up $39,070 (+2.8%) from 2018

Net Assets

Up

$1,017,539

Up $13,648 (+1.4%) from 2018

Liabilities

Up

$413,111

Up $25,422 (+6.6%) from 2018

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin41st percentile

Revenue

Up

$3,668,834

Up $327,791 (+9.8%) from 2018

Expenses

Up

$3,652,230

Up $252,885 (+7.4%) from 2018

Net Income

Up

$16,604

Up $74,906 (+128%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,853,279Liabilities 2010: $815,742Net Assets 2010: $1,037,5372010Assets 2011: $1,770,491Liabilities 2011: $752,034Net Assets 2011: $1,018,4572011Assets 2012: $1,422,061Liabilities 2012: $598,787Net Assets 2012: $823,2742012Assets 2013: $1,323,786Liabilities 2013: $504,388Net Assets 2013: $819,3982013Assets 2014: $1,471,276Liabilities 2014: $614,872Net Assets 2014: $856,4042014Assets 2015: $1,627,165Liabilities 2015: $591,894Net Assets 2015: $1,035,2712015Assets 2016: $1,462,978Liabilities 2016: $381,382Net Assets 2016: $1,081,5962016Assets 2017: $1,447,506Liabilities 2017: $386,946Net Assets 2017: $1,060,5602017Assets 2018: $1,391,580Liabilities 2018: $387,689Net Assets 2018: $1,003,8912018Assets 2019: $1,430,650Liabilities 2019: $413,111Net Assets 2019: $1,017,5392019Assets 2020: $1,886,229Liabilities 2020: $633,409Net Assets 2020: $1,252,8202020Assets 2021: $2,245,001Liabilities 2021: $620,116Net Assets 2021: $1,624,8852021Assets 2022: $2,700,456Liabilities 2022: $590,372Net Assets 2022: $2,110,0842022Assets 2023: $2,913,195Liabilities 2023: $469,783Net Assets 2023: $2,443,4122023Assets 2024: $4,441,805Liabilities 2024: $1,027,727Net Assets 2024: $3,414,0782024Assets 2025: $6,054,418Liabilities 2025: $870,219Net Assets 2025: $5,184,1992025

Highlighted filing

2019

Assets$1,430,650
Liabilities$413,111
Net Assets$1,017,539
Open 2019 Filing

Operations Trend

Revenue Growth62nd percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,588,4182010Revenue 2011: $3,793,483Expenses 2011: $3,812,563Net Income 2011: -$19,0802011Expenses 2012: $3,357,2052012Revenue 2013: $2,930,564Expenses 2013: $2,939,842Net Income 2013: -$9,2782013Revenue 2014: $3,420,861Expenses 2014: $3,392,189Net Income 2014: $28,6722014Revenue 2015: $3,873,033Expenses 2015: $3,689,897Net Income 2015: $183,1362015Revenue 2016: $3,536,302Expenses 2016: $3,482,836Net Income 2016: $53,4662016Revenue 2017: $3,473,831Expenses 2017: $3,501,931Net Income 2017: -$28,1002017Revenue 2018: $3,341,043Expenses 2018: $3,399,345Net Income 2018: -$58,3022018Revenue 2019: $3,668,834Expenses 2019: $3,652,230Net Income 2019: $16,6042019Revenue 2020: $3,818,076Expenses 2020: $3,579,649Net Income 2020: $238,4272020Revenue 2021: $3,762,524Expenses 2021: $3,405,029Net Income 2021: $357,4952021Revenue 2022: $4,692,014Expenses 2022: $4,175,306Net Income 2022: $516,7082022Revenue 2023: $5,686,366Expenses 2023: $5,360,174Net Income 2023: $326,1922023Revenue 2024: $7,530,322Expenses 2024: $6,559,656Net Income 2024: $970,6662024Revenue 2025: $10,121,001Expenses 2025: $8,350,880Net Income 2025: $1,770,1212025

Highlighted filing

2019

Revenue$3,668,834
Expenses$3,652,230
Net Income$16,604
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 22, 2019
Return Version
2018v3.1
Gross Receipts
$3,693,332
Mission and Program Overview

Mission

To Provide: 1) Administrative, managerial, educational and logistical support to in-home child care providers 2) Center-based child care

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$579,327$535,943▼ $43,384
Cash and Non-Interest-Bearing Accounts$370,948$420,485▲ $49,537
Accounts Receivable$327,863$355,783▲ $27,920
Investments Other Securities$107,956$112,903▲ $4,947
Prepaid Expenses and Deferred Charges$5,486$5,536▲ $50
Total Assets$1,391,580$1,430,650▲ $39,070
Liabilities
Other Liabilities$201,737$215,873▲ $14,136
Accounts Payable and Accrued Expenses$114,423$147,209▲ $32,786
Mortgage Notes Payable Secured by Investment Property$71,529$50,029▼ $21,500
Total Liabilities$387,689$413,111▲ $25,422
Net Assets / Fund Balance
Unrestricted Net Assets$1,003,891$1,017,539▲ $13,648
Total Net Assets Fund Balance$1,003,891$1,017,539▲ $13,648
Total Liabilities and Net Assets / Fund Balance$1,391,580$1,430,650▲ $39,070

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$418,987$753,049$1,172,036
Equipment$5,948$563,490$569,438
Land$99,000-$99,000
Other Land Buildings$12,008$12,008$24,016
Other Securities$112,903--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leonard LevasseurExecutive DirectorFT$69,551$69,551
Paul MahoneyAssistant DirectorFT$56,883$56,883
Lance LevasseurCFOFT$53,869$53,869

Board Members and Trustees

NameTitle
Richard KenneyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,658,201
Investment Income
$8,503
Other Revenue
$2,130
Change in Net Assets
$16,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,668,834
Revenue Not Reported on Form 990
$-2,956
Total Revenue per Audited Statements
$3,665,878
Total Revenue per Form 990
$3,668,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,536,090
Salaries, Compensation, and Employee Benefits$1,116,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$742,344--$742,344
Current Officers, Directors, Trustees, and Key Employees$116,497$81,972-$198,469
Occupancy$101,375$17,889-$119,264
Other Employee Benefits$69,353$19,226-$88,579
Payroll Taxes$79,194$7,554-$86,748
All Other Expenses$32,854$28,349-$61,203
Depreciation Depletion$48,424$11,847-$60,271
Office Expenses$33,863$14,606-$48,469
Insurance-$39,116-$39,116
Other Expenses$465,356$37,949-$37,949
Fees for Services Accounting-$29,651-$29,651
Interest$1,606$803-$2,409
Conferences and Meetings$1,740--$1,740
Fees for Services Other-$1,645-$1,645
Total Functional Expenses$3,361,623$290,607$0$3,652,230

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,652,230
Total Expenses per Audited Statements$3,652,230
Total Expenses per Form 990$3,652,230
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued salaries and wages$181,126
Accrued expenses$34,747
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
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

Officer directors etc family relationship Part VI line 2

“Executive Director and Chief Financial Officer are brothers.”

Form 990 governing body review Part VI line 11

“Chief Financial Officer and Executive Director review the return before filing.”

Conflict of interest policy compliance Part VI line 12C

“A written conflict of interest policy is included in the latest draft of the employee handbook.”

Form 990 availability to public Part VI line 18

“Documents noted are available upon request.”

Governing documents etc available to public Part VI line 19

“Documents noted are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kid-Start Inc
EIN
22-2622140
Address
444 Canal Street PO Box 747, Lawrence, MA 01840

Signing Officer

Name
Leonard Levasseur
Title
Executive Direc
Phone
9786867673
Signed
2019-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonard Levasseur
Formed
1984
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
1
Employees
41

Preparer

Firm
Luccitelli & Co CPAs PC
Address
404 Main Street, Wilmington, MA 01887
Preparer
Jennifer R Lee
Phone
9786586011
Supplemental Narrative

Additional Explanations

General explanation attachment

“Line 13 - A written whistle blower policy is included in the latest draft of the Organizations company handbook. Line 14 - The Organization retains all records for 7 years. After 7 years, the Organization decides whether or not to destroy them or keep on file. If the documents are destroyed, the organization disposes of them in manner which maintains employees and patrons privacy.”

Raw XML AppendixShowing 400 of 409 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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05779
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0497
IRS990ScheduleA/OtherIncome509Grp/TotalAmt033307
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IRS990ScheduleA/PublicSupportCY509Pct00.99650
IRS990ScheduleA/PublicSupportPY509Pct00.99630
IRS990ScheduleA/PublicSupportTotal509Amt017828820
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03530027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03866107
IRS990ScheduleA/Total509Grp/TotalAmt017828820
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03667861
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03341043
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03473831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03536026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03873251
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt017892012
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0418987
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0753049
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01172036
IRS990ScheduleD/EquipmentGrp/BookValueAmt05948
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0563490
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0569438
IRS990ScheduleD/ExpensesSubtotalAmt03652230
IRS990ScheduleD/LandGrp/BookValueAmt099000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt099000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2956
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012008
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012008
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024016
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
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IRS990ScheduleD/RevenueNotReportedAmt0-2956
IRS990ScheduleD/RevenueSubtotalAmt03668834
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0535943
IRS990ScheduleD/TotalBookValueSecuritiesAmt0112903
IRS990ScheduleD/TotalExpensesPerForm990Amt03652230
IRS990ScheduleD/TotalLiabilityAmt0215873
IRS990ScheduleD/TotalRevenuePerForm990Amt03668834
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03665878
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03652230
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive Director and Chief Financial Officer are brothers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Chief Financial Officer and Executive Director review the return before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A written conflict of interest policy is included in the latest draft of the employee handbook.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents noted are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents noted are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Line 13 - A written whistle blower policy is included in the latest draft of the Organizations company handbook. Line 14 - The Organization retains all records for 7 years. After 7 years, the Organization decides whether or not to destroy them or keep on file. If the documents are destroyed, the organization disposes of them in manner which maintains employees and patrons privacy.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01430650
IRS990/TotalAssetsGrp/BOYAmt01391580
IRS990/TotalAssetsGrp/EOYAmt01430650
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0290607
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03361623
IRS990/TotalFunctionalExpensesGrp/TotalAmt03652230
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0387689
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IRS990/TotalLiabilitiesGrp/BOYAmt0387689
IRS990/TotalLiabilitiesGrp/EOYAmt0413111
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01017539
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03361623
IRS990/TotalProgramServiceRevenueAmt03658201
IRS990/TotalReportableCompFromOrgAmt0180303
IRS990/TotalRevenueGrp/ExclusionAmt07530
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03661304
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03668834
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01391580
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01430650
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01003891
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01017539
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0KIDSTART.COM
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Leonard Levasseur
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum09786867673
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kid-Start Inc
ReturnHeader/Filer/BusinessNameControlTxt0KID-
ReturnHeader/Filer/EIN0222622140
ReturnHeader/Filer/USAddress/AddressLine1Txt0444 Canal Street PO Box 747
ReturnHeader/Filer/USAddress/CityNm0Lawrence
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001840
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CC2BCD4EC0F70FDD092199F9F0D9A4A25EDAF405
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CC2BCD4EC0F70FDD092199F9F0D9A4A25EDAF405
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00496082020015prkxy3w
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-01-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.174.114.57
ReturnHeader/FilingSecurityInformation/IPDt02020-01-15
ReturnHeader/FilingSecurityInformation/IPTm012:11:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453606552
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Luccitelli & Co CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,430,650
Liabilities
$413,111
Net assets
$1,017,539
Revenue
$3,668,834
Expenses
$3,652,230
Net income
$16,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.05$0.87$5.18$10.1$8.35$1.77
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$1.03$3.41$7.53$6.56$0.97
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.47$2.44$5.69$5.36$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.59$2.11$4.69$4.18$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.62$1.62$3.76$3.41$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.63$1.25$3.82$3.58$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.43$0.41$1.02$3.67$3.65$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.39$1.00$3.34$3.40$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.39$1.06$3.47$3.50$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.38$1.08$3.54$3.48$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.59$1.04$3.87$3.69$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.61$0.86$3.42$3.39$0.03
2013Summary only. Only limited summary data is available for this year.$1.32$0.50$0.82$2.93$2.94$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.60$0.82$3.36
2011Summary only. Only limited summary data is available for this year.$1.77$0.75$1.02$3.79$3.81$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.82$1.04$3.59