Civic Intelligence

The Circus Barn Incorporated

990 • Fiscal year 2016 • EIN 23-7352665

Jan 01, 2016 to Dec 31, 2016 • Filed on May 08, 2017

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

73rd percentile

0.48x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

1.00x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

40th percentile

$99,790

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

25th percentile

-3.3%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-7.9%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$5,140,971

Down $173,907 (-3.3%) from 2015

Net Assets

Up

$2,687,574

Up $868 (+0.0%) from 2015

Liabilities

Down

$2,453,397

Down $174,775 (-6.7%) from 2015

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin41st percentile

Revenue

Down

$2,446,196

Down $210,757 (-7.9%) from 2015

Expenses

Up

$2,445,328

Up $139,674 (+6.1%) from 2015

Net Income

Down

$868

Down $350,431 (-100%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth25th 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

2016

Assets$5,140,971
Liabilities$2,453,397
Net Assets$2,687,574
Open 2016 Filing

Operations Trend

Revenue Growth25th 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

2016

Revenue$2,446,196
Expenses$2,445,328
Net Income$868
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 8, 2017
Return Version
2016v3.0
Gross Receipts
$2,566,717
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$5,088,315$4,914,720▼ $173,595
Cash and Non-Interest-Bearing Accounts$89,139$110,829▲ $21,690
Inventories for Sale or Use$61,981$48,303▼ $13,678
Pledges and Grants Receivable$30,000$39,000▲ $9,000
Prepaid Expenses and Deferred Charges$26,539$26,469▼ $70
Accounts Receivable$18,904$1,650▼ $17,254
Savings and Temporary Cash Investments-$0-
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$5,314,878$5,140,971▼ $173,907
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,419,176$2,320,715▼ $98,461
Deferred Revenue$104,734$71,800▼ $32,934
Accounts Payable and Accrued Expenses$77,677$60,882▼ $16,795
Other Liabilities$26,585--
Total Liabilities$2,628,172$2,453,397▼ $174,775
Net Assets / Fund Balance
Unrestricted Net Assets$2,646,706$2,631,174▼ $15,532
Temporarily Rstr Net Assets$40,000$56,400▲ $16,400
Total Net Assets Fund Balance$2,686,706$2,687,574▲ $868
Total Liabilities and Net Assets / Fund Balance$5,314,878$5,140,971▼ $173,907

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,638,711$327,221$3,965,932
Equipment$324,531$779,763$1,104,294
Leasehold Improvements$648,450$55,423$703,873
Land$303,028-$303,028
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed LeclairExecutive DirecFT$91,447$8,343$99,790

Board Members and Trustees

NameTitle
Michele LevyPresident
Neil SaundersVice President
Carole ParkerDirector
Dick PlotzDirector
Jim ZienDirector
Josh AvinerDirector
Joshua WachsDirector
Pamela LodishDirector
Robert SansonDirector
Stewart ArnoldDirector
Nancy WrightSecretary
Debra EllisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$322,758
Program Service Revenue
$2,006,435
Investment Income
$-4,240
Other Revenue
$121,243
All Other Contributions
$322,758
Change in Net Assets
$868

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,376,520
Revenue Not Reported on Financial Statements
$69,676
Revenue Not Reported on Form 990
$147,597
Other Revenue Adjustments
$69,676
Total Revenue per Audited Statements
$2,524,117
Total Revenue per Form 990
$2,446,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,216,913
Salaries, Compensation, and Employee Benefits$1,158,739
Total Fundraising Expense$104,860
Grants and Similar Amounts Paid$69,676
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$703,449$95,922$43,338$842,709
Depreciation Depletion$188,860$15,840-$204,700
Fees for Services Other$137,826$25,939$11,156$174,921
Other Employee Benefits$84,663$28,410$9,272$122,345
Interest$88,692$3,859-$92,551
Payroll Taxes$78,357$9,789$4,266$92,412
Current Officers, Directors, Trustees, and Key Employees$45,724$22,861$22,862$91,447
Insurance$20,745$70,348-$91,093
Occupancy$56,445$13,319-$69,764
Grants to Domestic Individuals$69,676--$69,676
Advertising$59,131-$85$59,216
Travel$40,337$5,079$5,760$51,176
Information Technology$21,807$19,278$3,995$45,080
Fees for Services Accounting-$44,811-$44,811
Office Expenses$6,094$6,593$2,237$14,924
Pension Plan Contributions$7,017$1,633$1,176$9,826
Other Expenses$4,295$1,596$46$5,937
All Other Expenses$1,338$1,035$610$2,983
Fees for Services Legal-$900-$900
Total Functional Expenses$1,972,745$367,723$104,860$2,445,328

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,523,249
Total Expenses per Form 990$2,445,328
Expenses per Audited Statements$2,375,652
Expenses Not Reported on Form 990$147,597
Expenses Not Reported on Financial Statements$69,676
Other Expense Adjustments$69,676
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-
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
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Leclair
Formed
1974
Legal Domicile
Vt
Voting Board Members
12
Independent Board Members
12
Employees
115
Volunteers
1,260

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 $115950”

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

“SCHOLARSHIPS $69676”

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

“Cost of good sold $115950”

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

“SCHOLARSHIPS $69676”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Direc
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IRS990/InsuranceGrp/ProgramServicesAmt020745
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IRS990/MinutesOfCommitteesInd0true
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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/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02320715
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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-4240
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0117678
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/TotalAmt069764
IRS990/OfficeExpensesGrp/FundraisingAmt02237
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06593
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IRS990/OfficeExpensesGrp/TotalAmt014924
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09272
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028410
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt084663
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0122345
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IRS990/OtherExpensesGrp/Desc1PARTICIPANTS FOOD AND LODGING
IRS990/OtherExpensesGrp/Desc2PRODUCTION SUPPLIES
IRS990/OtherExpensesGrp/Desc3STAFF EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt057
IRS990/OtherExpensesGrp/FundraisingAmt146
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0511
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11596
IRS990/OtherExpensesGrp/ProgramServicesAmt0214332
IRS990/OtherExpensesGrp/ProgramServicesAmt176720
IRS990/OtherExpensesGrp/ProgramServicesAmt267237
IRS990/OtherExpensesGrp/ProgramServicesAmt34295
IRS990/OtherExpensesGrp/TotalAmt0214900
IRS990/OtherExpensesGrp/TotalAmt176720
IRS990/OtherExpensesGrp/TotalAmt267237
IRS990/OtherExpensesGrp/TotalAmt35937
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt043338
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt095922
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0703449
IRS990/OtherSalariesAndWagesGrp/TotalAmt0842709
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04266
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09789
IRS990/PayrollTaxesGrp/ProgramServicesAmt078357
IRS990/PayrollTaxesGrp/TotalAmt092412
IRS990/PensionPlanContributionsGrp/FundraisingAmt01176
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01633
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07017
IRS990/PensionPlanContributionsGrp/TotalAmt09826
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt039000
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026469
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IRS990/ProgramServiceRevenueGrp/Desc2RESIDENCIES
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IRS990/ProgramServiceRevenueGrp/Desc4TUITION
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1389847
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239867
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3443157
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41115564
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1389847
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239867
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3443157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41115564
IRS990/ProgSrvcAccomActy2Grp/Desc0Circus Smirkus conducts a variety of summer circus arts camps, from two days to two weeks, from beginner to advanced, in its own recently constructed facility in Greensboro, Vermont. DURING 2015, THERE WERE 653 CAMPERS ATTENDING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0850394
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0910292
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 2015, THERE WERE 21 RESIDENCIES WITH OVER 2,100 CHILDREN ATTENDING.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt039867
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IRS990/ReconcilationRevenueExpnssAmt0868
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,140,971
Liabilities
$2,453,397
Net assets
$2,687,574
Revenue
$2,446,196
Expenses
$2,445,328
Net income
$868
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
2016Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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