Civic Intelligence

Yelm Community Services

990 • Fiscal year 2019 • EIN 23-7226534

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 26, 2019

PO Box 5320Yelm, WA 98597

(360) 458-7000

Siviq Scores

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

Liabilities / Assets

64th percentile

0.19x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.30x

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

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

Net Margin

44th percentile

1.3%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

69th percentile

$101,418

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

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

Asset Growth

36th percentile

-0.7%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Revenue Growth

44th percentile

1.8%

Faster revenue growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Assets

Down

$3,570,841

Down $50,553 (-1.4%) from 2017

Net Assets

Down

$2,903,060

Down $7,561 (-0.3%) from 2017

Liabilities

Down

$667,781

Down $42,992 (-6.0%) from 2017

Revenue

Up

$2,240,060

Up $76,568 (+3.5%) from 2017

Expenses

Up

$2,211,231

Up $32,178 (+1.5%) from 2017

Net Income

Up

$28,829

Up $44,390 (+285%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,086,250Liabilities 2010: $806,905Net Assets 2010: $3,279,3452010Assets 2011: $4,086,532Liabilities 2011: $795,766Net Assets 2011: $3,290,7662011Assets 2012: $4,067,042Liabilities 2012: $778,763Net Assets 2012: $3,288,2792012Assets 2013: $4,021,383Liabilities 2013: $765,931Net Assets 2013: $3,255,4522013Assets 2014: $3,951,201Liabilities 2014: $727,237Net Assets 2014: $3,223,9642014Assets 2016: $3,666,953Liabilities 2016: $740,771Net Assets 2016: $2,926,1822016Assets 2017: $3,621,394Liabilities 2017: $710,773Net Assets 2017: $2,910,6212017Assets 2019: $3,570,841Liabilities 2019: $667,781Net Assets 2019: $2,903,0602019Assets 2020: $3,657,781Liabilities 2020: $590,967Net Assets 2020: $3,066,8142020Assets 2021: $3,790,425Liabilities 2021: $552,547Net Assets 2021: $3,237,8782021Assets 2022: $3,727,123Liabilities 2022: $552,779Net Assets 2022: $3,174,3442022Assets 2023: $3,695,606Liabilities 2023: $540,041Net Assets 2023: $3,155,5652023Assets 2024: $3,597,926Liabilities 2024: $515,097Net Assets 2024: $3,082,8292024

Highlighted filing

2019

Assets$3,570,841
Liabilities$667,781
Net Assets$2,903,060

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,731,8202010Expenses 2011: $1,758,6582011Expenses 2012: $2,244,5072012Expenses 2013: $2,206,2842013Revenue 2014: $2,189,870Expenses 2014: $2,221,358Net Income 2014: -$31,4882014Revenue 2016: $2,142,640Expenses 2016: $2,303,732Net Income 2016: -$161,0922016Revenue 2017: $2,163,492Expenses 2017: $2,179,053Net Income 2017: -$15,5612017Revenue 2019: $2,240,060Expenses 2019: $2,211,231Net Income 2019: $28,8292019Revenue 2020: $2,884,492Expenses 2020: $2,720,738Net Income 2020: $163,7542020Revenue 2021: $7,202,680Expenses 2021: $7,031,398Net Income 2021: $171,2822021Revenue 2022: $4,213,666Expenses 2022: $4,277,200Net Income 2022: -$63,5342022Revenue 2023: $3,421,314Expenses 2023: $3,440,093Net Income 2023: -$18,7792023Revenue 2024: $2,900,588Expenses 2024: $2,975,150Net Income 2024: -$74,5622024

Highlighted filing

2019

Revenue$2,240,060
Expenses$2,211,231
Net Income$28,829
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 26, 2019
Return Version
2018v3.1
Gross Receipts
$2,240,060
Mission and Program Overview

Mission

Community development organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,520,566$2,410,764▼ $109,802
Savings and Temporary Cash Investments$617,782$618,839▲ $1,057
Cash and Non-Interest-Bearing Accounts$290,280$350,337▲ $60,057
Inventories for Sale or Use$127,162$119,991▼ $7,171
Prepaid Expenses and Deferred Charges$51,322$70,910▲ $19,588
Accounts Receivable$8,022$0▼ $8,022
Total Assets$3,615,134$3,570,841▼ $44,293
Liabilities
Mortgage Notes Payable Secured by Investment Property$654,468$580,697▼ $73,771
Accounts Payable and Accrued Expenses$26,551$87,084▲ $60,533
Total Liabilities$681,019$667,781▼ $13,238
Net Assets / Fund Balance
Unrestricted Net Assets$2,831,115$2,764,060▼ $67,055
Temporarily Rstr Net Assets$103,000$139,000▲ $36,000
Total Net Assets Fund Balance$2,934,115$2,903,060▼ $31,055
Total Liabilities and Net Assets / Fund Balance$3,615,134$3,570,841▼ $44,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,183,774$2,124,400$4,308,174
Equipment$22,880$195,913$218,793
Land$204,110-$204,110
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cindy CecilExecutive DirectorFT$101,418$101,418

Board Members and Trustees

NameTitle
John NettChairman
Mary Lou ClemensVice Chairman
Darlene WardDirector
Mary Jo KenneyDirector
Michael BennDirector
Tess FaughnDirector
Cesar VillasanaSecretary
Karon WhitehouseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,673,175
Program Service Revenue
$563,923
Investment Income
$2,087
Other Revenue
$875
All Other Contributions
$1,484,371
Change in Net Assets
$28,829

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1,529$1,432,693$1.50 per pound
Total Noncash Contributions1,529$1,432,693-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,240,060
Total Revenue per Audited Statements
$2,240,060
Total Revenue per Form 990
$2,240,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,838,022
Salaries, Compensation, and Employee Benefits$373,209
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$1,489,779$13,919$0$1,503,698
Other Salaries and Wages$213,249$0$0$213,249
Depreciation Depletion$116,645$4,189$0$120,834
Current Officers, Directors, Trustees, and Key Employees$85,870$5,378$0$91,248
Insurance$74,618$3,398$0$78,016
Other Expenses$66,148$7,882$0$74,030
Payroll Taxes$33,902$611$0$34,513
Other Employee Benefits$28,060$612$0$28,672
Fees for Services Accounting$0$8,900$0$8,900
Pension Plan Contributions$5,362$165$0$5,527
Interest$4,812$0$0$4,812
Office Expenses$905$660$0$1,565
Total Functional Expenses$2,164,954$46,277$0$2,211,231

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,211,231
Total Expenses per Audited Statements$2,211,231
Total Expenses per Form 990$2,211,231
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
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
Filing and Contact Details

Filer

Filer Name
Yelm Community Services
EIN
23-7226534
Phone
3604587000
Address
PO Box 5320, Yelm, WA 98597

Signing Officer

Name
Cindy Marchand-Cecil
Title
Executive Director
Phone
3604587000
Signed
2019-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Marchand-Cecil
Formed
1971
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
25
Volunteers
34

Preparer

Firm
Todd W Resch CPA PS
Address
8212 224th Ave East, Buckley, WA 98321-9249
Preparer
Todd W Resch
Phone
2538622662
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 circulated to BOD for review and approval before filing.

Pt VI, Line 12C

Annual updates prepared and reviewed.

Pt VI, Line 19

Available upon request at administrative office.

Pt XII, Line 2C

Executive Director works with auditor. Board involved in approving selection of auditor and annual audit engagement with auditor. Communication letter addressed to the BOD from the auditor at end of audit.

Form 990, Part III, Line 4D

Food bank and EFAP program 1526958. 0. 0.

Form 990, Part III, Line 4D

Other activities 163608. 0. 66737.

Form 990, Part IX, Line 24E

Supplies 39027. 33489. 5538. 0.

Form 990, Part IX, Line 24E

Fuel 8871. 8871. 0. 0.

Form 990, Part IX, Line 24E

Equipment rental 1405. 1405. 0. 0.

Form 990, Part IX, Line 24E

Training 1800. 0. 1800. 0.

Form 990, Part IX, Line 24E

Distributed food 1444117. 1444117. 0. 0.

Form 990, Part IX, Line 24E

Purchased services 1497. 1497. 0. 0.

Form 990, Part IX, Line 24E

Fees and permits 1197. 0. 1197. 0.

Form 990, Part IX, Line 24E

Meetings 3444. 0. 3444. 0.

Form 990, Part IX, Line 24E

Security 1940. 0. 1940. 0.

Form 990, Part IX, Line 24E

HOA dues 400. 400. 0. 0.

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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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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Community development organization
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0654468
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0580697
IRS990/NetAssetsOrFundBalancesBOYAmt02934115
IRS990/NetAssetsOrFundBalancesEOYAmt02903060
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0700
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0700
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt01432693
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0660
IRS990/OfficeExpensesGrp/ProgramServicesAmt0905
IRS990/OfficeExpensesGrp/TotalAmt01565
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0612
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028060
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028672
IRS990/OtherExpensesGrp/Desc0Income tax
IRS990/OtherExpensesGrp/Desc1Repairs and maint
IRS990/OtherExpensesGrp/Desc2Property and excise tax
IRS990/OtherExpensesGrp/Desc3Telephone and utilities
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1563
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt37882
IRS990/OtherExpensesGrp/ProgramServicesAmt04885
IRS990/OtherExpensesGrp/ProgramServicesAmt136332
IRS990/OtherExpensesGrp/ProgramServicesAmt24387
IRS990/OtherExpensesGrp/ProgramServicesAmt366148
IRS990/OtherExpensesGrp/TotalAmt04885
IRS990/OtherExpensesGrp/TotalAmt136895
IRS990/OtherExpensesGrp/TotalAmt24387
IRS990/OtherExpensesGrp/TotalAmt374030
IRS990/OtherRevenueMiscGrp/BusinessCd0813219
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0875
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0875
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0875
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0213249
IRS990/OtherSalariesAndWagesGrp/TotalAmt0213249
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0611
IRS990/PayrollTaxesGrp/ProgramServicesAmt033902
IRS990/PayrollTaxesGrp/TotalAmt034513
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0165
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05362
IRS990/PensionPlanContributionsGrp/TotalAmt05527
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt051322
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt070910
IRS990/PrincipalOfficerNm0Cindy Marchand-Cecil
IRS990/PriorPeriodAdjustmentsAmt0-59884
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1453310
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/BusinessCd3531110
IRS990/ProgramServiceRevenueGrp/Desc0Vehicle licensing
IRS990/ProgramServiceRevenueGrp/Desc1Thriftshop
IRS990/ProgramServiceRevenueGrp/Desc2Low income housing
IRS990/ProgramServiceRevenueGrp/Desc3Room use-Head start
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0239642
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1144685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2112859
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt366737
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0239642
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgSrvcAccomActy2Grp/Desc0Sub-agency fees-State Department of Licensing
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0197752
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0239642
IRS990/ProgSrvcAccomActy3Grp/Desc0Low-income rental housing for seniors and people with developmental disabilities and housing provided through Neighborhood Stabilization Program
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0130474
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0112859
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Food bank and EFAP program
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Other activities
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01526958
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1163608
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt10
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt166737
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01700431
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0751
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01885830
IRS990/PYOtherRevenueAmt017596
IRS990/PYProgramServiceRevenueAmt0550572
IRS990/PYRevenuesLessExpensesAmt022893
IRS990/PYSalariesCompEmpBnftPaidAmt0360627
IRS990/PYTotalExpensesAmt02246457
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02269350
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt028829
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0144685
IRS990/RoyaltiesGrp/FundraisingAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.60$0.52$3.08$2.90$2.98$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.70$0.54$3.16$3.42$3.44$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.73$0.55$3.17$4.21$4.28$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.79$0.55$3.24$7.20$7.03$0.17
2020Detailed filing. Detailed filing data is available for this year.$3.66$0.59$3.07$2.88$2.72$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.57$0.67$2.90$2.24$2.21$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.62$0.71$2.91$2.16$2.18$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.67$0.74$2.93$2.14$2.30$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.95$0.73$3.22$2.19$2.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$0.77$3.26$2.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.78$3.29$2.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.80$3.29$1.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.81$3.28$1.73