Civic Intelligence

The Circus Barn Incorporated

990 • Fiscal year 2014 • EIN 23-7352665

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

Organization ProfileWWW.SMIRKUS.ORG
1 Circus RoadGreensboro, VT 05841

(802) 533-7443

Siviq Scores

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

Liabilities / Assets

77th percentile

0.47x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

0.88x

Higher debt load relative to revenue than 83% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

32nd percentile

-2.6%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

54th percentile

$69,735

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

90th percentile

40%

Faster asset growth than 90% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$4,307,739

Up $1,227,470 (+40%) from 2013

Net Assets

Down

$2,285,082

Down $60,561 (-2.6%) from 2013

Liabilities

Up

$2,022,657

Up $1,288,031 (+175%) from 2013

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin32nd percentile

Revenue

Down

$2,302,122

Down $547,291 (-19%) from 2013

Expenses

Up

$2,362,683

Up $213,170 (+9.9%) from 2013

Net Income

Down

-$60,561

Down $760,461 (-109%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,293,602Liabilities 2011: $703,220Net Assets 2011: $590,3822011Assets 2012: $2,389,427Liabilities 2012: $743,684Net Assets 2012: $1,645,7432012Assets 2013: $3,080,269Liabilities 2013: $734,626Net Assets 2013: $2,345,6432013Assets 2014: $4,307,739Liabilities 2014: $2,022,657Net Assets 2014: $2,285,0822014Assets 2015: $5,314,878Liabilities 2015: $2,628,172Net Assets 2015: $2,686,7062015Assets 2016: $5,140,971Liabilities 2016: $2,453,397Net Assets 2016: $2,687,5742016Assets 2017: $5,022,623Liabilities 2017: $2,337,125Net Assets 2017: $2,685,4982017Assets 2018: $4,997,218Liabilities 2018: $2,206,270Net Assets 2018: $2,790,9482018Assets 2019: $5,055,535Liabilities 2019: $2,204,584Net Assets 2019: $2,850,9512019Assets 2020: $5,269,347Liabilities 2020: $2,151,554Net Assets 2020: $3,117,7932020Assets 2021: $5,468,222Liabilities 2021: $1,997,506Net Assets 2021: $3,470,7162021Assets 2022: $5,125,961Liabilities 2022: $1,964,437Net Assets 2022: $3,161,5242022Assets 2023: $4,732,709Liabilities 2023: $1,824,271Net Assets 2023: $2,908,4382023Assets 2024: $4,498,203Liabilities 2024: $1,790,297Net Assets 2024: $2,707,9062024

Highlighted filing

2014

Assets$4,307,739
Liabilities$2,022,657
Net Assets$2,285,082
Open 2014 Filing

Operations Trend

Revenue Growth14th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,920,7662011Expenses 2012: $2,088,7572012Revenue 2013: $2,849,413Expenses 2013: $2,149,513Net Income 2013: $699,9002013Revenue 2014: $2,302,122Expenses 2014: $2,362,683Net Income 2014: -$60,5612014Revenue 2015: $2,656,953Expenses 2015: $2,305,654Net Income 2015: $351,2992015Revenue 2016: $2,446,196Expenses 2016: $2,445,328Net Income 2016: $8682016Revenue 2017: $2,504,411Expenses 2017: $2,506,487Net Income 2017: -$2,0762017Revenue 2018: $2,624,119Expenses 2018: $2,518,669Net Income 2018: $105,4502018Revenue 2019: $2,736,861Expenses 2019: $2,528,546Net Income 2019: $208,3152019Revenue 2020: $1,624,444Expenses 2020: $1,357,602Net Income 2020: $266,8422020Revenue 2021: $1,808,081Expenses 2021: $1,455,158Net Income 2021: $352,9232021Revenue 2022: $2,341,002Expenses 2022: $2,593,661Net Income 2022: -$252,6592022Revenue 2023: $2,683,082Expenses 2023: $2,966,689Net Income 2023: -$283,6072023Revenue 2024: $2,752,601Expenses 2024: $2,896,901Net Income 2024: -$144,3002024

Highlighted filing

2014

Revenue$2,302,122
Expenses$2,362,683
Net Income-$60,561
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$2,363,071
Mission and Program Overview

Mission

The mission of circus smirkus is to promote the skills, culture and traditions of the traveling circus and to inspire youth to engage in life enhancing adventures in the circus arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$827,240$768,496▼ $58,744
Pledges and Grants Receivable$740,779$109,215▼ $631,564
Cash and Non-Interest-Bearing Accounts$320,471$105,564▼ $214,907
Inventories for Sale or Use$78,491$86,267▲ $7,776
Prepaid Expenses and Deferred Charges$11,213$17,537▲ $6,324
Accounts Receivable$514,315$6,004▼ $508,311
Savings and Temporary Cash Investments$339,419$5,702▼ $333,717
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$3,080,269$4,307,739▲ $1,227,470
Other Assets Total$248,341$3,208,954▲ $2,960,613
Liabilities
Mortgage Notes Payable Secured by Investment Property$112,404$1,384,563▲ $1,272,159
Other Liabilities-$398,460-
Deferred Revenue$579,320$182,063▼ $397,257
Accounts Payable and Accrued Expenses$42,902$57,571▲ $14,669
Total Liabilities$734,626$2,022,657▲ $1,288,031
Net Assets / Fund Balance
Unrestricted Net Assets$829,707$1,987,818▲ $1,158,111
Temporarily Rstr Net Assets$1,515,936$297,264▼ $1,218,672
Total Net Assets Fund Balance$2,345,643$2,285,082▼ $60,561
Total Liabilities and Net Assets / Fund Balance$3,080,269$4,307,739▲ $1,227,470

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$266,554$754,444$1,020,998
Buildings$409,042$162,209$571,251
Land$92,900-$92,900
Other Assets Org$3,208,954--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed LeclairExecutive DirecFT$67,704$2,031$69,735

Board Members and Trustees

NameTitle
Miriam RosenblumPresident
Ben WinshipDirector
Dick PlotzDirector
Michele LevyDirector
Nancy WrightDirector
Neil SaundersDirector
Pamela LodishDirector
Jane CulbertSecretary
Susan NovichSecretary
Alfred NanniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$416,034
Program Service Revenue
$1,719,374
Investment Income
$182
Other Revenue
$166,532
All Other Contributions
$416,034
Change in Net Assets
$-60,561

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
Real Estate Other1$27,970Appraisal
Total Noncash Contributions1$27,970-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,224,318
Revenue Not Reported on Financial Statements
$77,804
Revenue Not Reported on Form 990
$60,949
Other Revenue Adjustments
$77,804
Total Revenue per Audited Statements
$2,285,267
Total Revenue per Form 990
$2,302,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,187,701
Other Expenses$1,097,178
Total Fundraising Expense$142,918
Grants and Similar Amounts Paid$77,804
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$691,753$115,147$65,175$872,075
Fees for Services Other$112,649$34,053$11,487$158,189
Other Employee Benefits$89,834$37,541$17,794$145,169
Payroll Taxes$73,448$12,608$6,982$93,038
Depreciation Depletion$69,351$15,112-$84,463
Grants to Domestic Individuals$77,804--$77,804
Current Officers, Directors, Trustees, and Key Employees$33,852$16,926$16,926$67,704
Insurance$23,064$41,479-$64,543
Travel$32,703$5,062$10,717$48,482
Information Technology$8,351$36,786$492$45,629
Other Expenses$44,134$426$498$45,058
Advertising$38,995-$306$39,301
Occupancy$3,060$20,811-$23,871
Office Expenses$16,765$4,643$505$21,913
All Other Expenses$13,873$4,633$487$18,993
Fees for Services Accounting-$15,214-$15,214
Pension Plan Contributions$6,059$2,440$1,216$9,715
Interest-$4,516-$4,516
Total Functional Expenses$1,839,427$380,338$142,918$2,362,683

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,362,683
Total Expenses per Audited Statements$2,345,828
Expenses per Audited Statements$2,284,879
Expenses Not Reported on Financial Statements$77,804
Other Expense Adjustments$77,804
Expenses Not Reported on Form 990$60,949
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Payable$398,460
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, Line 11B: Form 990 Review Process

“990 is reviewed by management and the board finance committee in draft form before it is finalized by accountant.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflict of interest policy is reviewed annually. Any potential conflicts are discussed and the board member does not participate in the discussion or vote if there is a conflict.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Executive director salary is set by the board. The executive director compensation was submitted by the executive director in the context with the full operating budget. The board reviewed the amount with reference to the overall company salary structure compiled by vivid workplace hr consultants in 2012 and determined the amount was below average based on comparable data. The amount was approved as recommended.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“990s are available at guidestar.com. Other governing documents, policies and financial statements are avaliable by request from the circus barn office.”

Filing and Contact Details

Filer

Filer Name
The Circus Barn Inc
EIN
23-7352665
Phone
8025337443
Address
1 CIRCUS ROAD, GREENSBORO, VT 05841

Signing Officer

Name
Edward Leclair
Title
Executive Director
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Vt
Voting Board Members
10
Independent Board Members
10
Employees
101
Volunteers
1,310

Preparer

Firm
Fothergill Segale & Valley CPAs
Address
143 Barre Street, Montpelier, VT 05602
Preparer
E Lela McCaffrey CPA
Phone
8022236261
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Cost of goods sold $60949”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“SCHOLARSHIPS $77804”

Part XII, Line 2D: Other expenses and losses per audited F/S

“COST OF GOOD SOLD $60949”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“SCHOLARSHIPS $77804”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF CIRCUS SMIRKUS IS TO PROMOTE THE SKILLS, CULTURE AND TRADITIONS OF THE TRAVELING CIRCUS AND TO INSPIRE YOUTH TO ENGAGE IN LIFE ENHANCING ADVENTURES IN THE CIRCUS ARTS.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0161909
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt027970
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04643
IRS990/OfficeExpensesGrp/ProgramServicesAmt016765
IRS990/OfficeExpensesGrp/TotalAmt021913
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherAssetsTotalGrp/EOYAmt03208954
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt017794
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt037541
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt089834
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0145169
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IRS990/OtherExpensesGrp/Desc1PARTICIPANTS FOOD AND LODGING
IRS990/OtherExpensesGrp/Desc2VEHICLE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc3SERVICE CHARGES
IRS990/OtherExpensesGrp/FundraisingAmt09432
IRS990/OtherExpensesGrp/FundraisingAmt1200
IRS990/OtherExpensesGrp/FundraisingAmt2701
IRS990/OtherExpensesGrp/FundraisingAmt3498
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012739
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1202
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2426
IRS990/OtherExpensesGrp/ProgramServicesAmt0183209
IRS990/OtherExpensesGrp/ProgramServicesAmt1191542
IRS990/OtherExpensesGrp/ProgramServicesAmt2128981
IRS990/OtherExpensesGrp/ProgramServicesAmt344134
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IRS990/OtherExpensesGrp/TotalAmt1191742
IRS990/OtherExpensesGrp/TotalAmt2129884
IRS990/OtherExpensesGrp/TotalAmt345058
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IRS990/OtherRevenueTotalAmt04623
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt065175
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0115147
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0691753
IRS990/OtherSalariesAndWagesGrp/TotalAmt0872075
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06982
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012608
IRS990/PayrollTaxesGrp/ProgramServicesAmt073448
IRS990/PayrollTaxesGrp/TotalAmt093038
IRS990/PensionPlanContributionsGrp/FundraisingAmt01216
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02440
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06059
IRS990/PensionPlanContributionsGrp/TotalAmt09715
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0740779
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0109215
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017537
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc2RESIDENCIES
IRS990/ProgramServiceRevenueGrp/Desc3TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc4TUITION
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1306000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt277615
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3469425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4858834
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1306000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt277615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3469425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4858834
IRS990/ProgSrvcAccomActy2Grp/Desc0Circus Smirkus conducts a variety of summer circus arts camps, from two days to two weeks, from beginner to advanced, in facilities rented from a private SCHOOL near its Greensboro, Vermont home. DURING 2014, THERE WERE 427 CAMPERS ATTENDING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0591497
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0672419
IRS990/ProgSrvcAccomActy3Grp/Desc0Circus Smirkus subcontracts with circus arts educators to conduct one and two week long artist-in-residency programs in schools throughout New England. DURING 2014, THERE WERE 54 RESIDENCIES WITH OVER 4,200 CHILDREN ATTENDING.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt077615
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IRS990/PYOtherExpensesAmt01035019
IRS990/PYOtherRevenueAmt0161382
IRS990/PYProgramServiceRevenueAmt01600467
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IRS990/PYTotalExpensesAmt02149513
IRS990/PYTotalRevenueAmt02849413
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IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0204640

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,307,739
Liabilities
$2,022,657
Net assets
$2,285,082
Revenue
$2,302,122
Expenses
$2,362,683
Net income
-$60,561
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.50$1.79$2.71$2.75$2.90$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$1.82$2.91$2.68$2.97$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.13$1.96$3.16$2.34$2.59$0.25
2021Detailed filing. Detailed filing data is available for this year.$5.47$2.00$3.47$1.81$1.46$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$2.15$3.12$1.62$1.36$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$2.20$2.85$2.74$2.53$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$2.21$2.79$2.62$2.52$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$2.34$2.69$2.50$2.51$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$2.45$2.69$2.45$2.45$0.00
2015Detailed filing. Detailed filing data is available for this year.$5.31$2.63$2.69$2.66$2.31$0.35
2014Detailed filing. Detailed filing data is available for this year.$4.31$2.02$2.29$2.30$2.36$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.08$0.73$2.35$2.85$2.15$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.74$1.65$2.09
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.70$0.59$1.92