Civic Intelligence

Minnesota Center for Environmental Advocacy

990 • Fiscal year 2019 • EIN 23-7412105

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 05, 2019

1919 University Ave W 515St Paul, MN 55104

(651) 223-5969

Siviq Scores

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

Liabilities / Assets

38th percentile

0.03x

Higher debt load relative to assets than 38% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$147,298

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

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

Asset Growth

31st percentile

-1.9%

Faster asset growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,484,928

Down $69,182 (-1.9%) from 2018

Net Assets

Down

$3,377,444

Down $73,546 (-2.1%) from 2018

Liabilities

Up

$107,484

Up $4,364 (+4.2%) from 2018

Revenue

Down

$1,902,430

Down $538,586 (-22%) from 2018

Expenses

Up

$2,104,524

Up $80,217 (+4.0%) from 2018

Net Income

Down

-$202,094

Down $618,803 (-148%) from 2018

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 2011: $2,074,423Liabilities 2011: $139,501Net Assets 2011: $1,934,9222011Assets 2012: $1,831,546Liabilities 2012: $115,567Net Assets 2012: $1,715,9792012Assets 2013: $2,435,113Liabilities 2013: $78,995Net Assets 2013: $2,356,1182013Assets 2014: $2,416,439Liabilities 2014: $88,123Net Assets 2014: $2,328,3162014Assets 2015: $2,683,110Liabilities 2015: $94,624Net Assets 2015: $2,588,4862015Assets 2016: $2,599,606Liabilities 2016: $65,760Net Assets 2016: $2,533,8462016Assets 2017: $3,053,900Liabilities 2017: $57,525Net Assets 2017: $2,996,3752017Assets 2018: $3,554,110Liabilities 2018: $103,120Net Assets 2018: $3,450,9902018Assets 2019: $3,484,928Liabilities 2019: $107,484Net Assets 2019: $3,377,4442019Assets 2020: $4,806,690Liabilities 2020: $449,569Net Assets 2020: $4,357,1212020Assets 2021: $5,290,947Liabilities 2021: $127,457Net Assets 2021: $5,163,4902021Assets 2022: $4,803,986Liabilities 2022: $187,673Net Assets 2022: $4,616,3132022Assets 2023: $5,661,517Liabilities 2023: $742,225Net Assets 2023: $4,919,2922023Assets 2024: $4,492,106Liabilities 2024: $586,356Net Assets 2024: $3,905,7502024

Highlighted filing

2019

Assets$3,484,928
Liabilities$107,484
Net Assets$3,377,444

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,530,0002011Expenses 2012: $1,466,7102012Expenses 2013: $1,435,4982013Revenue 2014: $1,331,537Expenses 2014: $1,513,617Net Income 2014: -$182,0802014Revenue 2015: $1,851,860Expenses 2015: $1,543,413Net Income 2015: $308,4472015Revenue 2016: $1,665,703Expenses 2016: $1,686,002Net Income 2016: -$20,2992016Revenue 2017: $2,032,348Expenses 2017: $1,692,871Net Income 2017: $339,4772017Revenue 2018: $2,441,016Expenses 2018: $2,024,307Net Income 2018: $416,7092018Revenue 2019: $1,902,430Expenses 2019: $2,104,524Net Income 2019: -$202,0942019Revenue 2020: $3,468,292Expenses 2020: $2,585,422Net Income 2020: $882,8702020Revenue 2021: $3,744,555Expenses 2021: $3,269,490Net Income 2021: $475,0652021Revenue 2022: $3,527,564Expenses 2022: $3,804,243Net Income 2022: -$276,6792022Revenue 2023: $4,471,398Expenses 2023: $4,302,185Net Income 2023: $169,2132023Revenue 2024: $2,817,765Expenses 2024: $4,026,895Net Income 2024: -$1,209,1302024

Highlighted filing

2019

Revenue$1,902,430
Expenses$2,104,524
Net Income-$202,094
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 5, 2019
Return Version
2018v3.1
Gross Receipts
$2,335,938
Mission and Program Overview

Mission

The minnesota center for environmental advocacy is a nonprofit organization that uses law, science and research to protect minnesota's environment, its natural resources and the health of its people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,406,957$1,485,885▲ $78,928
Cash and Non-Interest-Bearing Accounts$704,060$869,785▲ $165,725
Savings and Temporary Cash Investments$503,144$502,561▼ $583
Pledges and Grants Receivable$495,000$266,700▼ $228,300
Intangible Assets$182,345$183,935▲ $1,590
Land, Buildings, and Equipment, Net$162,933$146,655▼ $16,278
Prepaid Expenses and Deferred Charges$14,708$16,555▲ $1,847
Accounts Receivable$84,963$12,852▼ $72,111
Total Assets$3,554,110$3,484,928▼ $69,182
Liabilities
Accounts Payable and Accrued Expenses$103,120$107,484▲ $4,364
Total Liabilities$103,120$107,484▲ $4,364
Net Assets / Fund Balance
Unrestricted Net Assets$1,466,113$2,029,458▲ $563,345
Temporarily Rstr Net Assets$1,427,270$790,379▼ $636,891
Permanently Rstr Net Assets$557,607$557,607→ $0
Total Net Assets Fund Balance$3,450,990$3,377,444▼ $73,546
Total Liabilities and Net Assets / Fund Balance$3,554,110$3,484,928▼ $69,182

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$146,655$74,179$220,834

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,403,429-▲ $163,398$70,000$1,482,161
2017$1,531,569-▲ $107,061$220,000$1,403,429
2016$1,459,662-▲ $157,115$70,000$1,531,569
2015$1,492,676-▲ $51,656$70,000$1,459,662
2014$1,431,063-▲ $76,473-$1,492,676
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn HoffmanChief Exec.FT$135,764$11,534$147,298
Kevin ReutherChief LegalFT$103,413$8,614$112,027

Board Members and Trustees

NameTitle
Alan ThometzDirector
Alexandra KlassDirector
Carol TomerDirector
David Minge Thru 1142019Director
Halston SleetsDirector
Jane KrentzDirector
Lawrence DowningDirector
Leili FateniDirector
Peter ReichDirector
Rebecca Otto From 112019Director
Ron SternalDirector
Susan KlapelDirector
Fred MorrisDirector/CHA
Paige StradleyDirector/sec
Andrew SteinerDirector/tre
Doug HemerDirector/vic
Revenue and Support

Revenue Composition

Contributions and Grants
$1,748,239
Program Service Revenue
$146,500
Investment Income
$36,994
Other Revenue
$-29,303
All Other Contributions
$1,608,122
Change in Net Assets
$-202,094

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
Securities Publicly Traded15$94,635Selling Price
Total Noncash Contributions15$94,635-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,887,764
Revenue Not Reported on Financial Statements
$14,666
Revenue Not Reported on Form 990
$128,548
Total Revenue per Audited Statements
$2,016,312
Total Revenue per Form 990
$1,902,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,561,376
Other Expenses$543,148
Total Fundraising Expense$191,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$928,827$131,798$104,773$1,165,398
Current Officers, Directors, Trustees, and Key Employees$96,546$25,545$21,075$143,166
Other Employee Benefits$98,303$14,417$11,489$124,209
Fees for Services Other$97,994$12,416$10,346$120,756
Occupancy$99,103$7,686$3,843$110,632
Payroll Taxes$74,959$13,748$10,806$99,513
Office Expenses$65,462$4,038$6,421$75,921
Depreciation Depletion$55,539$4,332$4,332$64,203
Information Technology$30,223$2,113$5,131$37,467
Pension Plan Contributions$20,557$4,552$3,981$29,090
Fees for Services Accounting$8,732$11,212$6,431$26,375
Travel$14,117$408$408$14,933
Conferences and Meetings$13,882$654$327$14,863
Fees for Service Investment Mgmnt Fees-$14,666-$14,666
Insurance$10,707$1,936$1,291$13,934
Other Expenses$7,377$1,765$736$9,878
Total Functional Expenses$1,660,345$252,198$191,981$2,104,524

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,104,524
Expenses per Audited Statements$2,089,858
Total Expenses per Audited Statements$2,089,858
Expenses Not Reported on Financial Statements$14,666
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$44,698
Fundraising Gross Income$15,360
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Legally Green G$155,477$15,360$17,766$-2,406
Total Events$155,477$15,360$44,698$-29,338
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

The organization's executive committee has the authority to act on behalf of the board between meetings if necessary and provides an update of actions to the board at the next meeting. No other committee of the organization has authority to act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

It is the policy of the minnesota center for environmental advocacy (mcea) that mcea staff will generate all financial information for the external audit and 990 tax return. After staff review of the draft audit and 990 documents, the administration and finance committee of the board will meet with staff to review the draft documents for approval and recommendation to the board. The recommendation of the administration and finance committee will be presented to the full board for adoption. These actions will be completed before the first filing date of november 15 of reporting year. If the full board cannot meet and consider the recommendation prior to november 15, the executive committee may act on behalf of the board on the recommendation.

Form 990, Page 6, Part VI, Line 12C

The board requires each director, officer and staff member to be advised of the conflict of interest policy, and provided a copy, immediately upon assuming duties or relationship at mcea. Each fall, the board members are provided with the necessary forms to update their status. Staff works with board members to have all forms completed and returned.

Form 990, Page 6, Part VI, Line 15A

The following describes the process used by mcea to set compensation for its executive director. Mcea compensation includes salary and benefits. The benefits package includes paid time off (accrued at varying rates based on tenure) and a benefits payment that can be used to purchase health care, purchase other coverage, contribute to retirement or be used in another manner as determined by the employee. Every employee receives the same benefit package. The benefits payment is designed to cover at least the cost of individual health care insurance for the employee. The amount of the payment is reviewed annually and adjusted as coverage costs and budget allow. Mcea salary compensation for the executive director is determined based on the following factors: 1.current salary and tenure of incumbent (or previous incumbent if filling vacancy). 2.salary and tenure of comparable positions, including other organizations of like size and activity as reported on their 990. 3.a survey of the existing market based on similar job postings on the mn council of nonprofits website, local newspapers and job boards and national sources such as monster.com. 4.a published survey of reported salaries/compensation for executive director or other top positions. The primary source for this information in minnesota is the minnesota nonprofit salary and benefits survey published regularly by the mn council of nonprofits. 5. Mcea commissioned a compensation study in early 2019 conducted by smith pilot, a washington dc based group of compensation experts specializing in nonprofit salaries. This study was conducted with the goal of evaluating fairness of staff compensation for executive management, attorney compensation, program directors, technical specialists and support staff. Results of this study will be used as part of an annual review of mcea compensation for all staff. This information is evaluated by the board of directors executive committee, with action recommended by the committee submitted to the full board for final approval.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. In addition, form 990 is published at www.guidestar.com.

Filing and Contact Details

Filer

Filer Name
Minnesota Center for Environmental
EIN
23-7412105
Phone
6512235969
Address
1919 UNIVERSITY AVE W 515, ST PAUL, MN 55104

Signing Officer

Name
Kathryn Hoffman
Title
Chief Exec. Officer
Phone
6512235969
Signed
2019-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Hoffman
Formed
1974
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
28
Volunteers
51

Preparer

Firm
Sherry D Heffernan Ltd
Address
6650 HORSESHOE BEND DR, CORCORAN, MN 55340-9549
Preparer
Sherry D Heffernan Ltd
Phone
7632297129
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Clean energy and climate change: this program focuses on overall reduction of greenhouse gas emissions necessary to avoid the worst effects of climate change. Mcea advocates for state-level strategies at the legislature, agencies, and courts that maximize reduction of greenhouse gas emissions. Mcea's strategy includes long-term development of modern and sustainable energy sources for minnesota and retirement of fossil fuel plants in order to reduce carbon pollution. To support this goal, mcea serves as legal counsel for several minnesota energy partners including clean grid alliance, fresh energy, and sierra club. Across all of its programs, mcea's long-standing reputation for excellence and effectiveness and its strategic advantage of smart, strategic in-house lawyers, policy experts, and communications savvy combine to ensure the greatest possible impact. Mcea's advocacy is driven by law and science, and its staff can deploy a variety of tactics to ensure the best possible outcome for minnesota's environment and the health of its people.

Form 990, Page 2, Part III, Line 4C

Water quality: mcea's water quality program focuses on protecting minnesota's greatest natural resource and economic asset: its water. Mcea supports strengthening statewide protections for drinking water. Mcea will also continue its advocacy to protect ground water and lakes and rivers, from agricultural pollutants such as phosphorus, nitrate, and bacteria. Mcea partners with local communities concerned about the impact of factory farms on their drinking water to provide legal support and representation, a powerful combination of local activism and legal prowess that has proven effective repeatedly. Mcea's work in the lake superior basin focuses on strengthening the great lakes compact to protect against inter-basin withdrawals, and working to put policies in place that protect against the spread of aquatic invasive species into lake superior. Mcea also acts as a watchdog to assure that clean water funds from the legacy amendment and lottery funds are targeted effectively.

Form 990, Page 2, Part III, Line 4D

Environmental justice: environmental harms fall more heavily on some communities that are historically and disproportionately affected by environmental impacts and pollution. In these areas, environmental laws are ignored or enforced in such a way to protect polluters, not the community. Mcea's advocacy focuses on seeking environmental justice for all. Mcea partners with communities across the state where pollution is concentrated and where legal representation and expertise will have the greatest impact. Mcea is proud to have dedicated and general funding to support environmental justice work and aims to integrate environmental justice principles into every aspect of its work.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The board designated a fund for future programming needs. These amounts are not available for general operations until released by the board of directors. The board has designated the use of cumulative earnings from the endowment fund for future programming needs. The endowment fund with donor restrictions (and considered to be perpetual in nature) has been created from gifts, bequests and legacies specified as endowment funds by the donor. It is to ensure the longevity and independence of mcea by providing a long-term funding source, enabling mcea to develop and maintain programming and facilities in line with its mission. The board of directors sets the spending policy for the endowment fund and considers the balance between re-investment of annual earnings with the operating needs of the organization.

Schedule D, Page 3, Part X

The organization has evaluated its potential exposure for uncertain tax positions and management has expressed there are no uncertain tax positions as of june 30, 2019. Tax returns for the past three tax years remain open for examination by tax jurisdictions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF EXEC.
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF LEGAL
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IRS990/MissionDesc0THE MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY IS A NONPROFIT ORGANIZATION THAT USES LAW, SCIENCE AND RESEARCH TO PROTECT MINNESOTA'S ENVIRONMENT, ITS NATURAL RESOURCES AND THE HEALTH OF ITS PEOPLE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0NATURAL RESOURCES AND MINING: THIS PROGRAM ADDRESSES THE POTENTIAL ENVIRONMENTAL IMPACTS OF PROPOSED NONFERROUS SULFIDE MINING PROJECTS IN NORTHEASTERN MINNESOTA, INCLUDING WATER AND AIR POLLUTION, WETLAND LOSS AND TAILINGS BASIN STABILITY. MCEA'S FOCUS IS TO ENSURE THAT THE PROPOSED MINES PROVE THEY CAN MEET APPLICABLE ENVIRONMENTAL STANDARDS, THAT AGENCIES USE THE BEST AVAILABLE SCIENCE TO EVALUATE THESE PROPOSALS, AND THAT THE LONG- TERM INTEREST OF TAXPAYERS AND THE ENVIRONMENT ARE PROTECTED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WATER QUALITY: MCEA'S WATER QUALITY PROGRAM FOCUSES ON PROTECTING MINNESOTA'S GREATEST NATURAL RESOURCE AND ECONOMIC ASSET: ITS WATER. MCEA SUPPORTS STRENGTHENING STATEWIDE PROTECTIONS FOR DRINKING WATER. MCEA WILL ALSO CONTINUE ITS ADVOCACY TO PROTECT GROUND WATER AND LAKES AND RIVERS, FROM AGRICULTURAL POLLUTANTS SUCH AS PHOSPHORUS, NITRATE, AND BACTERIA. MCEA PARTNERS WITH LOCAL COMMUNITIES CONCERNED ABOUT THE IMPACT OF FACTORY FARMS ON THEIR DRINKING WATER TO PROVIDE LEGAL SUPPORT AND REPRESENTATION, A POWERFUL COMBINATION OF LOCAL ACTIVISM AND LEGAL PROWESS THAT HAS PROVEN EFFECTIVE REPEATEDLY. MCEA'S WORK IN THE LAKE SUPERIOR BASIN FOCUSES ON STRENGTHENING THE GREAT LAKES COMPACT TO PROTECT AGAINST INTER-BASIN WITHDRAWALS, AND WORKING TO PUT POLICIES IN PLACE THAT PROTECT AGAINST THE SPREAD OF AQUATIC INVASIVE SPECIES INTO LAKE SUPERIOR. MCEA ALSO ACTS AS A WATCHDOG TO ASSURE THAT CLEAN WATER FUNDS FROM THE LEGACY AMENDMENT AND LOTTERY FUNDS ARE TARGETED EFFECTIVELY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ENVIRONMENTAL JUSTICE: ENVIRONMENTAL HARMS FALL MORE HEAVILY ON SOME COMMUNITIES THAT ARE HISTORICALLY AND DISPROPORTIONATELY AFFECTED BY ENVIRONMENTAL IMPACTS AND POLLUTION. IN THESE AREAS, ENVIRONMENTAL LAWS ARE IGNORED OR ENFORCED IN SUCH A WAY TO PROTECT POLLUTERS, NOT THE COMMUNITY. MCEA'S ADVOCACY FOCUSES ON SEEKING ENVIRONMENTAL JUSTICE FOR ALL. MCEA PARTNERS WITH COMMUNITIES ACROSS THE STATE WHERE POLLUTION IS CONCENTRATED AND WHERE LEGAL REPRESENTATION AND EXPERTISE WILL HAVE THE GREATEST IMPACT. MCEA IS PROUD TO HAVE DEDICATED AND GENERAL FUNDING TO SUPPORT ENVIRONMENTAL JUSTICE WORK AND AIMS TO INTEGRATE ENVIRONMENTAL JUSTICE PRINCIPLES INTO EVERY ASPECT OF ITS WORK.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 13,011
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.49$0.59$3.91$2.82$4.03$1.21
2023Detailed filing. Detailed filing data is available for this year.$5.66$0.74$4.92$4.47$4.30$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.80$0.19$4.62$3.53$3.80$0.28
2021Detailed filing. Detailed filing data is available for this year.$5.29$0.13$5.16$3.74$3.27$0.48
2020Detailed filing. Detailed filing data is available for this year.$4.81$0.45$4.36$3.47$2.59$0.88
2019Detailed filing. Detailed filing data is available for this year.$3.48$0.11$3.38$1.90$2.10$0.20
2018Detailed filing. Detailed filing data is available for this year.$3.55$0.10$3.45$2.44$2.02$0.42
2017Detailed filing. Detailed filing data is available for this year.$3.05$0.06$3.00$2.03$1.69$0.34
2016Detailed filing. Detailed filing data is available for this year.$2.60$0.07$2.53$1.67$1.69$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.68$0.09$2.59$1.85$1.54$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.42$0.09$2.33$1.33$1.51$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.08$2.36$1.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.12$1.72$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.14$1.93$1.53