Civic Intelligence

Judicial Process Commission Inc.

990 • Fiscal year 2014 • EIN 22-3153478

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 28, 2015

1921 Norton StreetRochester, NY 14609

(585) 325-7727

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.03x

Higher debt load relative to assets than 62% of similar nonprofits.

2014 filings • NTEE I • <$500k nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • NTEE I • <$500k nonprofits • Source year 2014

Net Margin

35th percentile

-2.8%

Higher net margin than 35% of similar nonprofits.

2014 filings • NTEE I • <$500k nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$26,960

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2014 filings • NTEE I • <$500k nonprofits • Source year 2014

Asset Growth

25th percentile

-18%

Faster asset growth than 25% of similar nonprofits.

2014 filings • NTEE I • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

25%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • NTEE I • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$22,671

Down $5,057 (-18%) from 2013

Net Assets

Down

$22,101

Down $5,627 (-20%) from 2013

Liabilities

Up

$570

Up $570 from 2013

Revenue

Up

$198,093

Up $40,246 (+25%) from 2013

Expenses

Up

$203,720

Up $44,065 (+28%) from 2013

Net Income

Down

-$5,627

Down $3,819 (-211%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $35,992Liabilities 2010: $0Net Assets 2010: $35,9922010Assets 2011: $43,281Liabilities 2011: $0Net Assets 2011: $43,2812011Assets 2012: $29,536Liabilities 2012: $0Net Assets 2012: $29,5362012Assets 2013: $27,728Liabilities 2013: $0Net Assets 2013: $27,7282013Assets 2014: $22,671Liabilities 2014: $570Net Assets 2014: $22,1012014Assets 2015: $13,385Liabilities 2015: $832Net Assets 2015: $12,5532015Assets 2016: $50,424Liabilities 2016: $1,604Net Assets 2016: $48,8202016Assets 2017: $12,900Liabilities 2017: $2,280Net Assets 2017: $10,6202017Assets 2018: $8,408Liabilities 2018: $6,149Net Assets 2018: $2,2592018Assets 2019: $30,448Liabilities 2019: $3,403Net Assets 2019: $27,0452019Assets 2020: $153,966Liabilities 2020: $30,021Net Assets 2020: $123,9452020Assets 2021: $129,710Liabilities 2021: $1,822Net Assets 2021: $127,8882021Assets 2022: $142,187Liabilities 2022: $75,850Net Assets 2022: $66,3372022Assets 2023: $168,010Liabilities 2023: $60,500Net Assets 2023: $107,5102023Assets 2024: $179,506Liabilities 2024: $2,800Net Assets 2024: $176,7062024

Highlighted filing

2014

Assets$22,671
Liabilities$570
Net Assets$22,101

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $237,9002010Expenses 2011: $258,7312011Expenses 2012: $224,6802012Revenue 2013: $157,847Expenses 2013: $159,655Net Income 2013: -$1,8082013Revenue 2014: $198,093Expenses 2014: $203,720Net Income 2014: -$5,6272014Revenue 2015: $178,096Expenses 2015: $187,644Net Income 2015: -$9,5482015Revenue 2016: $211,806Expenses 2016: $180,943Net Income 2016: $30,8632016Revenue 2017: $155,516Expenses 2017: $193,716Net Income 2017: -$38,2002017Revenue 2018: $155,989Expenses 2018: $164,350Net Income 2018: -$8,3612018Revenue 2019: $206,270Expenses 2019: $181,484Net Income 2019: $24,7862019Revenue 2020: $346,316Expenses 2020: $249,416Net Income 2020: $96,9002020Revenue 2021: $296,611Expenses 2021: $292,668Net Income 2021: $3,9432021Revenue 2022: $283,463Expenses 2022: $345,014Net Income 2022: -$61,5512022Revenue 2023: $369,754Expenses 2023: $328,581Net Income 2023: $41,1732023Revenue 2024: $352,449Expenses 2024: $283,253Net Income 2024: $69,1962024

Highlighted filing

2014

Revenue$198,093
Expenses$203,720
Net Income-$5,627
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 28, 2015
Return Version
2014v5.0
Gross Receipts
$205,035
Mission and Program Overview

Mission

Judicial Process Commission(JPC) provides support services to returning citizens. JPC educates and advocates for changes to the justice system.

Provide support services to returning citizens

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$26,782$21,991▼ $4,791
Land, Buildings, and Equipment, Net$946$680▼ $266
Total Assets$27,728$22,671▼ $5,057
Liabilities
Accounts Payable and Accrued Expenses$0$570▲ $570
Total Liabilities$0$570▲ $570
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$30,552-
Unrestricted Net Assets$27,728$-8,451▼ $36,179
Total Net Assets Fund Balance$27,728$22,101▼ $5,627
Total Liabilities and Net Assets / Fund Balance$27,728$22,671▼ $5,057

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$680$648$1,328
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan PorterExecutive DirectorFT$26,960$26,960

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$149,720
Program Service Revenue
$52,185
Investment Income
$0
Other Revenue
$-3,812
All Other Contributions
$133,455
Change in Net Assets
$-5,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$86,222
Other Expenses$63,320
Grants and Similar Amounts Paid$54,178
Total Fundraising Expense$19,158
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$54,178--$54,178
Other Salaries and Wages$52,440--$52,440
Current Officers, Directors, Trustees, and Key Employees$13,480$6,740$6,740$26,960
Fees for Services Other$7,980$5,586$11,239$24,805
Office Expenses$14,471$1,607$600$16,678
Occupancy$10,223$2,556-$12,779
Payroll Taxes$5,664$579$579$6,822
Other Expenses$6,179--$6,179
Insurance$1,931$215-$2,146
All Other Expenses$420$47-$467
Depreciation Depletion$239$27-$266
Total Functional Expenses$167,205$17,357$19,158$203,720
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,942
Fundraising Gross Income$3,130
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
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
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, Part VI, Section A, line 8B

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11

The Form 990 is provided to the entire Board of Directors for review prior to filing.

Form 990, Part VI, Section B, line 15A

An analysis of the organization's financial position, level of donations and grants is conducted to determine an affordabile pay rate. Pay rates determined in this manner are routinely below market. There are no other key employees compensated.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Judicial Process Commission Inc
EIN
22-3153478
Phone
5853257727
Address
1921 Norton Street, Rochester, NY 14609

Signing Officer

Name
Susan Porter
Title
Executive Director
Phone
5853257727
Signed
2015-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Porter
Formed
1992
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
124

Preparer

Firm
Heveron & Company CPAs PLLC
Address
260 Plymouth Avenue South, Rochester, NY 14608
Preparer
John F Heveron Jr
Phone
5852322956
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Grantwriting: Program service expenses 0. Management and general expenses 0. Fundraising expenses 11,239. Total expenses 11,239. Stipends: Program service expenses 7,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,980. Payroll Fees: Program service expenses 0. Management and general expenses 1,627. Fundraising expenses 0. Total expenses 1,627. Other Fees: Program service expenses 0. Management and general expenses 3,959. Fundraising expenses 0. Total expenses 3,959.

Form 990, Part XII, Line 2C:

The organization has a Finance and Audit committee that usually assumes responsibility for oversight of the audit, review or compilation of its financial statements and selection of an independent contract. However, due to transitions within the organization, these duties were assumed by the full Board of Directors for the 2014 fiscal year.

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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06928
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05748
IRS990ScheduleA/OtherIncome509Grp/TotalAmt033955
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90930
IRS990ScheduleA/PublicSupportPY509Pct00.86340
IRS990ScheduleA/PublicSupportTotal509Amt0980917
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt044569
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt019260
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt063829
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt044569
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt019260
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt063829
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0201905
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0153384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0261387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0221984
IRS990ScheduleA/Total509Grp/TotalAmt01044746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0205035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0162401
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0215223
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0268325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0227813
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01078797
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0680
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0648
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01328
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0680
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt047178
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt17000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Wrap Around - Assistance
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Youth Program
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0689
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt181
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cash
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1Cash
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All clients who are active participants in our programs and meeting our guidelines are eligible for wrap around assistance. In general, guidelines for monitoring use of grant funds in the United States are; (1) JPC (Judicial Process Commission) Mentor Coordinator meets program candidates in jail to review New Journey program and requirements, to screen clients, to administer risk assessment tool, and to locate and assign mentor. (2) After meeting with program candidates in jail and JPC Mentor Coordinator locates and assigns mentor; mentors visit women in jail and maintain relationship with those who continue with JPC post release; Mentor Coordinator also recruits, trains and supports mentors. (3) JPC staff meets with client to identify housing needs, reviews housing lists and landlord contacts, visits housing /apartments with client, supplies security deposit, first month's rent as funds allow; assist with restoring utility services, ensures welfare case is open. (4) JPC staff assists clients with reentry plan for needed services and collaborate with client to identify needed services for mother and children; provides telephone call or letter to referral source; transports client and children or provides bus passes; communicates with provider staff for updates. (5) Project staff help women stabilize (i.e., obtain housing, addiction treatment, used furniture, appliances, counseling, referrals to parenting classes) so they can reunite with their children; and involve legal services in family reunification.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1The number of Wrap Around - Assistance Grant Recipients was estimated based on the number of transactions within the Wrap Around expenses.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule I, Part III, Column B (Wrap Around - Assistance):
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is provided to the entire Board of Directors for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2An analysis of the organization's financial position, level of donations and grants is conducted to determine an affordabile pay rate. Pay rates determined in this manner are routinely below market. There are no other key employees compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes its governing documents and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Grantwriting: Program service expenses 0. Management and general expenses 0. Fundraising expenses 11,239. Total expenses 11,239. Stipends: Program service expenses 7,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,980. Payroll Fees: Program service expenses 0. Management and general expenses 1,627. Fundraising expenses 0. Total expenses 1,627. Other Fees: Program service expenses 0. Management and general expenses 3,959. Fundraising expenses 0. Total expenses 3,959.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization has a Finance and Audit committee that usually assumes responsibility for oversight of the audit, review or compilation of its financial statements and selection of an independent contract. However, due to transitions within the organization, these duties were assumed by the full Board of Directors for the 2014 fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt030552
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt027728
IRS990/TotalAssetsEOYAmt022671
IRS990/TotalAssetsGrp/BOYAmt027728
IRS990/TotalAssetsGrp/EOYAmt022671
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0149720
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019158
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167205
IRS990/TotalFunctionalExpensesGrp/TotalAmt0203720
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0570
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0570
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022101
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0167205
IRS990/TotalProgramServiceRevenueAmt052185
IRS990/TotalReportableCompFromOrgAmt026960
IRS990/TotalRevenueGrp/ExclusionAmt0-3812
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052185
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198093
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0124
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027728
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022671
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt027728
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-8451
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01921 Norton Street
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014609
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.rocjpc.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Susan Porter
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05853257727

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.03$1.77$3.52$2.83$0.69
2023Detailed filing. Detailed filing data is available for this year.$1.68$0.61$1.08$3.70$3.29$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.76$0.66$2.83$3.45$0.62
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.28$2.97$2.93$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.30$1.24$3.46$2.49$0.97
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$2.06$1.81$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.06$0.02$1.56$1.64$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$1.56$1.94$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.49$2.12$1.81$0.31
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.13$1.78$1.88$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$1.98$2.04$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.58$1.60$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$2.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$2.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$2.38