Civic Intelligence

Child Care Council Inc.

990 • Fiscal year 2013 • EIN 23-7396621

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 30, 2014

595 Blossom Road No 12014610-1825

(585) 654-4720

Siviq Scores

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

Liabilities / Assets

57th percentile

0.27x

Higher debt load relative to assets than 57% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

49th percentile

0.18x

Higher debt load relative to revenue than 49% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

49th percentile

2.4%

Higher net margin than 49% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

54th percentile

$115,897

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

62nd percentile

6.3%

Faster asset growth than 62% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$3,745,856

Up $221,221 (+6.3%) from 2012

Net Assets

Up

$2,727,152

Up $135,760 (+5.2%) from 2012

Liabilities

Up

$1,018,704

Up $85,461 (+9.2%) from 2012

Revenue

$5,776,439

No earlier filing loaded for comparison.

Expenses

Up

$5,640,679

Up $213,164 (+3.9%) from 2012

Net Income

$135,760

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $2,518,166Liabilities 2010: $447,865Net Assets 2010: $2,070,3012010Assets 2011: $3,392,522Liabilities 2011: $910,425Net Assets 2011: $2,482,0972011Assets 2012: $3,524,635Liabilities 2012: $933,243Net Assets 2012: $2,591,3922012Assets 2013: $3,745,856Liabilities 2013: $1,018,704Net Assets 2013: $2,727,1522013Assets 2014: $3,585,967Liabilities 2014: $848,049Net Assets 2014: $2,737,9182014Assets 2015: $3,936,012Liabilities 2015: $987,581Net Assets 2015: $2,948,4312015Assets 2016: $4,103,800Liabilities 2016: $981,295Net Assets 2016: $3,122,5052016Assets 2017: $3,987,214Liabilities 2017: $588,434Net Assets 2017: $3,398,7802017Assets 2018: $4,029,943Liabilities 2018: $616,539Net Assets 2018: $3,413,4042018Assets 2019: $4,028,029Liabilities 2019: $601,508Net Assets 2019: $3,426,5212019Assets 2020: $5,102,995Liabilities 2020: $1,356,257Net Assets 2020: $3,746,7382020Assets 2021: $6,043,642Liabilities 2021: $653,704Net Assets 2021: $5,389,9382021Assets 2022: $9,829,533Liabilities 2022: $2,477,083Net Assets 2022: $7,352,4502022Assets 2023: $12,235,205Liabilities 2023: $2,883,211Net Assets 2023: $9,351,9942023Assets 2024: $18,000,748Liabilities 2024: $6,806,742Net Assets 2024: $11,194,0062024

Highlighted filing

2013

Assets$3,745,856
Liabilities$1,018,704
Net Assets$2,727,152

Operations Trend

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

$15M$10M$5.0M$0Expenses 2010: $5,122,8292010Expenses 2011: $5,114,7362011Expenses 2012: $5,427,5152012Revenue 2013: $5,776,439Expenses 2013: $5,640,679Net Income 2013: $135,7602013Revenue 2014: $5,859,752Expenses 2014: $5,848,986Net Income 2014: $10,7662014Revenue 2015: $6,044,447Expenses 2015: $5,833,934Net Income 2015: $210,5132015Revenue 2016: $6,107,927Expenses 2016: $5,933,853Net Income 2016: $174,0742016Revenue 2017: $6,200,156Expenses 2017: $5,923,881Net Income 2017: $276,2752017Revenue 2018: $6,119,040Expenses 2018: $6,104,416Net Income 2018: $14,6242018Revenue 2019: $6,271,302Expenses 2019: $6,258,185Net Income 2019: $13,1172019Revenue 2020: $8,481,335Expenses 2020: $8,161,118Net Income 2020: $320,2172020Revenue 2021: $9,668,503Expenses 2021: $8,025,303Net Income 2021: $1,643,2002021Revenue 2022: $9,550,626Expenses 2022: $7,596,395Net Income 2022: $1,954,2312022Revenue 2023: $10,033,764Expenses 2023: $8,049,160Net Income 2023: $1,984,6042023Revenue 2024: $10,301,747Expenses 2024: $8,459,437Net Income 2024: $1,842,3102024

Highlighted filing

2013

Revenue$5,776,439
Expenses$5,640,679
Net Income$135,760
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 30, 2014
Return Version
2013v3.0
Gross Receipts
$5,777,085
Mission and Program Overview

Mission

Child Care Council is a Child Care Aware Quality Assured agency that provides information, training, and resources to child care providers and parents in Livingston, Monroe, and Wayne counties near Rochester, New York.

To promote and improve the effectiveness of programs providing child care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,067,264$2,525,790▲ $458,526
Pledges and Grants Receivable$1,273,743$995,737▼ $278,006
Land, Buildings, and Equipment, Net$98,172$123,727▲ $25,555
Savings and Temporary Cash Investments$40,652$43,385▲ $2,733
Accounts Receivable$24,923$32,516▲ $7,593
Prepaid Expenses and Deferred Charges$3,185$7,976▲ $4,791
Total Assets$3,524,635$3,745,856▲ $221,221
Other Assets Total$16,696$16,725▲ $29
Liabilities
Deferred Revenue$604,648$615,741▲ $11,093
Accounts Payable and Accrued Expenses$178,066$255,095▲ $77,029
Other Liabilities$150,529$147,868▼ $2,661
Total Liabilities$933,243$1,018,704▲ $85,461
Net Assets / Fund Balance
Unrestricted Net Assets$2,583,355$2,716,422▲ $133,067
Temporarily Rstr Net Assets$8,037$10,730▲ $2,693
Total Net Assets Fund Balance$2,591,392$2,727,152▲ $135,760
Total Liabilities and Net Assets / Fund Balance$3,524,635$3,745,856▲ $221,221

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,651$240,803$337,454
Leasehold Improvements$27,076$89,710$116,786
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara-Ann MattleCEOFT$104,855$11,042$115,897
Brian WaldmillerFinance DirectorFT$61,585$3,251$64,836

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,436,416
Program Service Revenue
$314,415
Investment Income
$896
Other Revenue
$24,712
All Other Contributions
$2,871
Change in Net Assets
$135,760

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,776,439
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,776,439
Total Revenue per Form 990
$5,776,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,945,356
Salaries, Compensation, and Employee Benefits$2,645,157
Grants and Similar Amounts Paid$50,166
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,893,140$27,917-$1,921,057
Other Employee Benefits$285,840$5,503-$291,343
Occupancy$250,349$27,816-$278,165
Office Expenses$223,230$7,195-$230,425
Current Officers, Directors, Trustees, and Key Employees-$180,733-$180,733
Payroll Taxes$165,102$14,868-$179,970
Fees for Services Other$60,228$23,256-$83,484
Pension Plan Contributions$70,832$1,222-$72,054
Travel$60,029--$60,029
Conferences and Meetings$55,441--$55,441
Depreciation Depletion$54,505--$54,505
Grants to Domestic Individuals$50,166--$50,166
Advertising$28,101$12,015-$40,116
Fees for Services Accounting-$24,585-$24,585
Information Technology-$15,970-$15,970
Insurance$12,052$1,339-$13,391
All Other Expenses$4,398$1,209-$5,607
Other Expenses$2,201--$2,201
Fees for Services Legal-$1,285-$1,285
Total Functional Expenses$5,295,766$344,913$0$5,640,679

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,640,679
Total Expenses per Audited Statements$5,640,679
Total Expenses per Form 990$5,640,679
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Edwin Maier JrEmployee of the Organization and spouse of the CEOCompensationNo$39,104
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Providers$147,868
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
Yes
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, Section B, line 11

The 990 was reviewed by the Finance Director and Treasurer in detail, and provided to all board members for review, prior to being filed.

Form 990, Part VI, Section B, line 12C

The conflict of interest policy is applied to all Board Members and Staff Members. They complete the forms when individuals join the staff or the board. Forms are reviewed and updated annually. Compliance is monitored by the CEO and the Executive Committee for the Board Members. Compliance is monitored by the CEO for the department managers and staff.

Form 990, Part VI, Section B, line 15

The CEO's work is reviewed annually by the Board of Directors. Compensation increases are based on performance against annual goals up to the annual salary increase percentage that has been approved by the Board for all staff and within salary ranges of comparable positions in similar organizations in the community. Managers salaries are reviewed annually by the CEO. Compensation increases are based on performance against annual goals up to the annual salary increase percentage that has been approved by the Board for all staff. Changes in salary ranges are recommended by the CEO and approved by the Board of Directors, and are within salary ranges for comparable positions in similar organizations in the community.

Form 990, Part VI, Section C, line 19

The 990 is posted on Guidestar. Documents are available for review at the Council's Main Office, 595 Blossom Road, Suite 120, Rochester, New York 14610. They are kept in a designated notebook in the office of the Finance Director. There is a Director on-call on all days that the office is open for business. All Directors have access to the Finance Director's office to retrieve the notebook as requested. Copies can be made for a fee.

Filing and Contact Details

Filer

EIN
23-7396621
Phone
5856544720

Signing Officer

Name
Barbara-Ann Mattle
Title
CEO
Phone
5856544720
Signed
2014-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara-Ann Mattle
Formed
1973
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
59
Volunteers
11

Preparer

Preparer
Brenda Smith
Phone
5852322956
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Accounting standards require entities to disclose in their financial statements the nature of any uncertain tax positions. Tax years including the year ended December 31, 2010 and later are subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The Council does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Council is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.

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IRS990/Desc0CHILD AND ADULT CARE FOOD PROGRAM (CACFP) This program is funded by the United States Department of Agriculture and administered by the New York State Health Department to provide nutrition education and reimbursement for a portion of the food served to children who are cared for in family and group family child care homes. As a CACFP contractor, Child Care Council transmits these reimbursements to its contracted child care providers and receives a monthly administrative allocation based on claims processed. (Continued on Schedule O)CACFP administrative services include assistance with planning healthy menus for young children, a minimum of 3 annual visits to monitor compliance with food service criteria of the program, monthly review and processing claims for food cost reimbursement (based on program guidelines). Prompt preparation and submission of monthly claims, and issuance of monthly reimbursement payments (in the form of direct deposit or personal check). The program also supports the operation of a monthly household supply co-op program in collaboration with the local second harvest organization, FOOD LINK. Child Care Council's Nutrition Department's 6 professional staff members, work with child care providers (registered, licensed and legally exempt) in Monroe, Wayne and Livingston County; conduct introductory,and monitoring visits, present nutrition based educational programs to providers, and issue reimbursement payments. This program is supported by government contributions totaling $2,404,903.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Christopher Yuskiw
IRS990/Form990PartVIISectionAGrp/PersonNm1Jason Kiefer
IRS990/Form990PartVIISectionAGrp/PersonNm2Wendy Murray
IRS990/Form990PartVIISectionAGrp/PersonNm3Deborah Coffey
IRS990/Form990PartVIISectionAGrp/PersonNm4Jennifer Blauvelt
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IRS990/Form990PartVIISectionAGrp/PersonNm6Eric D Haselbauer
IRS990/Form990PartVIISectionAGrp/PersonNm7Minerva Padilla
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IRS990/Form990PartVIISectionAGrp/PersonNm9Bonnie Strolo
IRS990/Form990PartVIISectionAGrp/PersonNm10Michael Wischnowski
IRS990/Form990PartVIISectionAGrp/PersonNm11Barbara-Ann Mattle
IRS990/Form990PartVIISectionAGrp/PersonNm12Brian Waldmiller
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IRS990/MissionDesc0Child Care Council is a Child Care Aware Quality Assured agency that provides information, training, and resources to child care providers and parents in Livingston, Monroe, and Wayne counties near Rochester, New York.
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IRS990/PrincipalOfficerNm0Barbara-Ann Mattle
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IRS990/ProgramServiceRevenueGrp/Desc0Contract and Program F
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE RESOURCE AND REFERRAL (CCRR) is a performance based contract, funded by New York State Office of Children and Family Services, Bureau of Child Care Services which provides a wide range of services to Monroe, Wayne and Livingston County as well as a Regional Infant/Toddler Resource Center that provides service to Monroe, Wayne, Livingston, Ontario, Seneca, Yates, Steuben, Schuyler and Chemung County. This contract provides support for administrative services at the Council's Main Office in Rochester and Branch Offices in Lakeville, Livingston County and Newark, Wayne County. (Continued on Schedule O)Service areas covered by this contract include - (1) Referral and Parent Education services for parents and guardians who are seeking to locate outside of home care for young children from birth through age 13. This service includes the maintenance of a currently updated database on all registered and licensed programs in the three county area, availability of referral information by phone, email, on-line, one-on-one consultation at council offices and at Monroe County Department of Health and Human Services. (2) Technical Assistance services and support for Family, Group Family, School Age and Child Care Center Programs and staff as well as services in support of individuals who are considering entering the child care field as business operators or staff. (3) Health Care Consultant services that include review of health care plans, consultation on child health related issues, medication administration training, and on-call availability to respond to provider questions. (4) Start-up services include health and safety equipment grants for income eligible individuals who are entering the Family or Group Family Child Care business for the first time, and First Aid/CPR training. (5) Legally Exempt Enrollment services include the enrollment and monitoring of all individuals exempt from New York State Registration and Licensing requirements and who are providing child care for families who are eligible to receive NYS subsidy dollars to cover the cost of care. These services include the receipt and processing of applications, technical assistance to individuals in-person or by phone, annual home inspection visits, educational programs, and on-going monitoring for all legally exempt providers in Monroe, Wayne and Livingston counties. (6) Resource/Recycle center is a community business donation based facility that offers supplies and materials for use by child care programs. The facility is also used as an educational resource on the repurposing of otherwise landfill based materials. The center also provides the Kids Zone, a traveling educational presentation that allows children and their parents to experience, first hand, the many ways in which recycled materials can be re-purposed into creative objects. The center serves individuals seeking program materials, provides educational programs, and (with the support of council staff) presents the Kids Zone at community events.(7) Administrative services include all general office management functions, community outreach; financial and human resources management; data collection, reporting and analysis; communications and public relations; technology, facility and business management involved in the operation of the three council offices.(8) Supportive services including - "My First Library" for children from birth to age 5; Professional Library as a resource for providers, parents and community; Ongoing communications through the "Caring Matters" monthly newsletter, the website and social media.INFANT/TODDLER REGIONAL RESOURCE CENTER Funded by a performance based contract from the New York State Office of Children and Family Services. Funding covers services to Monroe, Wayne, Livingston, Schuyler, Steuben, Ontario, Yates, Seneca and Chemung counties. These services include but are not limited to, providing for the services of an Infant/Toddler specialist in each of these counties, c
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01505385
IRS990/ProgSrvcAccomActy2Grp/GrantAmt050166
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY AND SCHOOL AGE CHILD CARE REGISTRATION This program is funded by three performance based contracts with New York State Office of Children and Family Services (OCFS) that provide for the registration and inspection of all New York State Registered Family Child Care Homes and School Age Child Care programs in Monroe, Wayne and Livingston County. The services to Monroe County are provided through a direct, single source, contract with OCFS. The services to Wayne and Livingston county are provided through sub contracts with the Departments of Social Services in those counties. (Continued on Schedule O)(1) Registration services involve the review of required paperwork, initial home inspection visit to confirm compliance with regulations, the renewal process for registration, and individualized technical assistance throughout the registration and renewal process. The program registers new family child care providers and school age programs, renews registrations, and provides for technical assistance to providers. (2) Inspection services involve the annual full inspection of all registered programs, response to all complaints regarding the inappropriate operation of registered programs as well as allegations of illegal operation of child care programs. The program inspects family child care homes and school age programs, responded to complaints about registered and illegal programs, and provides testimony at OCFS hearings.This program is supported by government contributions totaling $1,221,018.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01013046
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION SERVICES This program is funded through the payment of individual fees, EIP (NYS Educational Incentive Program) dollars, and other community grants and scholarships. The program provides adult education services for child care center staff, family/group providers, parents, local corporations, government and the general public on issues related to the care, education and nurturance of young children. The program provides adult education programming for individuals in local classes as well as at state and national conferences. EAT WELL/PLAY HARD IN CHILD CARE SETTINGS This program is funded and managed by the NYS Department of Health. Through this program a team of Registered Dietitians conducts nutrition based educational programs for pre-school children who are cared for in licensed child care center facilities in Monroe, Wayne, Livingston, Genesee, Orleans, and Erie counties.This program is supported by government contributions totaling $178,329.SPECIAL NEEDS REFERRAL & EDUCATION is a grant program funded by OWPD (Office of People with Disabilities) to provide specialized support to parents who are looking for appropriate child care arrangements for developmentally disabled young children. These services include locating care that specifically meets the needs of the family, plus providing supportive education and loaned equipment to programs providing this care.ECO Friendly Child Care is a new, 2 year, grant funded program of the US Environmental Protection Agency, sub-contracted to Child Care Council by Clean and Healthy New York to provide education for child care providers in 12 counties (Allegany, Cattaragus, Cayuga, Chautauqua, Clinton, Erie, Franklin, Genesee, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Niagara, Oneida, Onondaga, Ontario, Orleans, Oswego, Schuyler, Seneca, St. Laurence, Steuben, Tompkins, Wayne, Wyoming, Yates) in the Great Basin of New York State, to increase awareness of toxic chemicals that are or may be present in commonly used household products and children's equipment.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0383085
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0339127
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 12, Explanation of Other Income:
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05553468
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.0$6.81$11.2$10.3$8.46$1.84
2023Detailed filing. Detailed filing data is available for this year.$12.2$2.88$9.35$10.0$8.05$1.98
2022Detailed filing. Detailed filing data is available for this year.$9.83$2.48$7.35$9.55$7.60$1.95
2021Detailed filing. Detailed filing data is available for this year.$6.04$0.65$5.39$9.67$8.03$1.64
2020Detailed filing. Detailed filing data is available for this year.$5.10$1.36$3.75$8.48$8.16$0.32
2019Detailed filing. Detailed filing data is available for this year.$4.03$0.60$3.43$6.27$6.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.03$0.62$3.41$6.12$6.10$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.99$0.59$3.40$6.20$5.92$0.28
2016Detailed filing. Detailed filing data is available for this year.$4.10$0.98$3.12$6.11$5.93$0.17
2015Detailed filing. Detailed filing data is available for this year.$3.94$0.99$2.95$6.04$5.83$0.21
2014Detailed filing. Detailed filing data is available for this year.$3.59$0.85$2.74$5.86$5.85$0.01
2013Detailed filing. Detailed filing data is available for this year.$3.75$1.02$2.73$5.78$5.64$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.93$2.59$5.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.91$2.48$5.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.45$2.07$5.12