Civic Intelligence

Montgomery City-County Public Library

990 • Fiscal year 2015 • EIN 23-7442301

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 10, 2016

PO Box 1950Montgomery, AL 36102

(334) 240-4300

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$111,992

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-3.4%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$479,959

Down $113,693 (-19%) from 2014

Net Assets

Down

$405,637

Down $78,396 (-16%) from 2014

Liabilities

Down

$74,322

Down $35,297 (-32%) from 2014

Revenue

Down

$4,598,749

Down $159,790 (-3.4%) from 2014

Expenses

Down

$4,677,145

Down $266,264 (-5.4%) from 2014

Net Income

Up

-$78,396

Up $106,474 (+58%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $642,806Liabilities 2011: $212,303Net Assets 2011: $430,5032011Assets 2012: $663,908Liabilities 2012: $191,490Net Assets 2012: $472,4182012Assets 2013: $885,090Liabilities 2013: $216,187Net Assets 2013: $668,9032013Assets 2014: $593,652Liabilities 2014: $109,619Net Assets 2014: $484,0332014Assets 2015: $479,959Liabilities 2015: $74,322Net Assets 2015: $405,6372015Assets 2016: $473,181Liabilities 2016: $229,714Net Assets 2016: $243,4672016Assets 2017: $504,177Liabilities 2017: $11,769Net Assets 2017: $492,4082017Assets 2018: $562,704Liabilities 2018: $39,880Net Assets 2018: $522,8242018Assets 2019: $501,383Liabilities 2019: $32,119Net Assets 2019: $469,2642019Assets 2020: $574,688Liabilities 2020: $77,905Net Assets 2020: $496,7832020Assets 2021: $635,689Liabilities 2021: $23,655Net Assets 2021: $612,0342021Assets 2022: $626,886Liabilities 2022: $118,902Net Assets 2022: $507,9842022Assets 2023: $610,399Liabilities 2023: $59,940Net Assets 2023: $550,4592023Assets 2024: $907,983Liabilities 2024: $25,640Net Assets 2024: $882,3432024Assets 2025: $1,196,154Liabilities 2025: $24,294Net Assets 2025: $1,171,8602025

Highlighted filing

2015

Assets$479,959
Liabilities$74,322
Net Assets$405,637

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 2011: $5,248,2272011Expenses 2012: $4,783,9392012Expenses 2013: $4,725,8552013Revenue 2014: $4,758,539Expenses 2014: $4,943,409Net Income 2014: -$184,8702014Revenue 2015: $4,598,749Expenses 2015: $4,677,145Net Income 2015: -$78,3962015Revenue 2016: $4,641,248Expenses 2016: $4,803,418Net Income 2016: -$162,1702016Revenue 2017: $4,829,046Expenses 2017: $4,580,105Net Income 2017: $248,9412017Revenue 2018: $4,910,576Expenses 2018: $4,880,160Net Income 2018: $30,4162018Revenue 2019: $5,218,551Expenses 2019: $5,272,111Net Income 2019: -$53,5602019Revenue 2020: $5,500,429Expenses 2020: $5,472,910Net Income 2020: $27,5192020Revenue 2021: $4,981,063Expenses 2021: $4,865,812Net Income 2021: $115,2512021Revenue 2022: $5,061,804Expenses 2022: $5,165,854Net Income 2022: -$104,0502022Revenue 2023: $5,435,209Expenses 2023: $5,392,734Net Income 2023: $42,4752023Revenue 2024: $5,885,034Expenses 2024: $5,553,150Net Income 2024: $331,8842024Revenue 2025: $6,457,064Expenses 2025: $6,167,547Net Income 2025: $289,5172025

Highlighted filing

2015

Revenue$4,598,749
Expenses$4,677,145
Net Income-$78,396
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 10, 2016
Return Version
2014v6.0
Gross Receipts
$4,598,749
Mission and Program Overview

Mission

Make readily available to all residents of montgomery coutny access to materials, information, and services to meet their personal, educational, cultural, and occupational needs.

Make readily available to all residents of montgomery county access to materials, information, and services to meet their personal, education, cultural, and occupational needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$484,033$405,637▼ $78,396
Savings and Temporary Cash Investments$238,580$234,485▼ $4,095
Cash and Non-Interest-Bearing Accounts$229,081$194,526▼ $34,555
Accounts Receivable$75,991$948▼ $75,043
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$593,652$479,959▼ $113,693
Other Assets Total$50,000$50,000→ $0
Liabilities
Other Liabilities$50,000$50,000→ $0
Accounts Payable and Accrued Expenses$59,619$24,322▼ $35,297
Total Liabilities$109,619$74,322▼ $35,297
Net Assets / Fund Balance
Total Net Assets Fund Balance$484,033$405,637▼ $78,396
Total Liabilities and Net Assets / Fund Balance$593,652$479,959▼ $113,693

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$50,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jaunita OwesDirector/fullFT$111,992$111,992
Vivian WhiteAssistant DirectorFT$94,305$94,305

Board Members and Trustees

NameTitle
-President
-President, Friends of Libr
-President, Library Foundat
-Vice President
-Board Member
Janet WallerBoard Member
Jim EarnhardtBoard Member
Julia HenigBoard Member
Katie BellBoard Member
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,411,254
Program Service Revenue
$183,691
Investment Income
$3,804
Other Revenue
$0
All Other Contributions
$84,252
Change in Net Assets
$-78,396

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,598,749
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,598,749
Total Revenue per Form 990
$4,598,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,217,866
Other Expenses$1,459,279
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,445,634--$2,445,634
Pension Plan Contributions$772,232--$772,232
Occupancy$304,177--$304,177
All Other Expenses$88,621--$88,621
Other Expenses$76,970--$76,970
Conferences and Meetings$25,719--$25,719
Fees for Services Accounting$17,972--$17,972
Office Expenses$7,020--$7,020
Advertising$2,837--$2,837
Travel$1,245--$1,245
Total Functional Expenses$4,677,145$0$0$4,677,145

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,677,145
Total Expenses per Audited Statements$4,677,145
Total Expenses per Form 990$4,677,145
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Funds$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Tax return is reviewed in detail by the director, signed and filed.

Form 990, Part VI, Section C, Line 19

Financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Montgomery City-county Public Library
EIN
23-7442301
Phone
3342404300
Address
PO BOX 1950, MONTGOMERY, AL 36102

Signing Officer

Name
Jaunita Owes
Title
Director
Phone
3342404300
Signed
2016-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jaunita Owes
Formed
1974
Legal Domicile
Al
Voting Board Members
15
Independent Board Members
0
Employees
66
Volunteers
108

Preparer

Firm
Branum & Company Pc
Address
503 EAST COMMERCE STREET, GREENVILLE, AL 36037
Preparer
Glenn E Branum
Phone
3343829620
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IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT, FRIENDS OF LIBR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT, LIBRARY FOUNDAT
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt17SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0304177
IRS990/OccupancyGrp/TotalAmt0304177
IRS990/OfficeExpensesGrp/ProgramServicesAmt07020
IRS990/OfficeExpensesGrp/TotalAmt07020
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt050000
IRS990/OtherAssetsTotalGrp/EOYAmt050000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PERIODICALS
IRS990/OtherExpensesGrp/Desc1RENTAL
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CAPITAL EXPENDITURES
IRS990/OtherExpensesGrp/ProgramServicesAmt0462659
IRS990/OtherExpensesGrp/ProgramServicesAmt1259963
IRS990/OtherExpensesGrp/ProgramServicesAmt2212096
IRS990/OtherExpensesGrp/ProgramServicesAmt376970
IRS990/OtherExpensesGrp/TotalAmt0462659
IRS990/OtherExpensesGrp/TotalAmt1259963
IRS990/OtherExpensesGrp/TotalAmt2212096
IRS990/OtherExpensesGrp/TotalAmt376970
IRS990/OtherLiabilitiesGrp/BOYAmt050000
IRS990/OtherLiabilitiesGrp/EOYAmt050000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02445634
IRS990/OtherSalariesAndWagesGrp/TotalAmt02445634
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0772232
IRS990/PensionPlanContributionsGrp/TotalAmt0772232
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAUNITA OWES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0FINES & FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2PHOTO COPY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt098497
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt158969
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt098497
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt158969
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226225
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04517687
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03372
IRS990/PYOtherExpensesAmt01826123
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0237480
IRS990/PYRevenuesLessExpensesAmt0-184870
IRS990/PYSalariesCompEmpBnftPaidAmt03117286
IRS990/PYTotalExpensesAmt04943409
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04758539
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-78396
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0187495
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0484033
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0405637
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0238580
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0234485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04411254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04517687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04685765
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04658062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04766446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt023039214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03804
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03507
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03187
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04087
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt017957
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0956222
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt023039214
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04411254
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04517687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04685765
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04658062
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04766446
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt023039214
IRS990ScheduleA/TotalSupportAmt023057171
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04677145
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt050000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM OTHER FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER FUNDS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04598749
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt050000
IRS990ScheduleD/TotalExpensesPerForm990Amt04677145
IRS990ScheduleD/TotalLiabilityAmt050000
IRS990ScheduleD/TotalRevenuePerForm990Amt04598749
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04598749
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04677145
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED IN DETAIL BY THE DIRECTOR, SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0593652
IRS990/TotalAssetsEOYAmt0479959
IRS990/TotalAssetsGrp/BOYAmt0593652
IRS990/TotalAssetsGrp/EOYAmt0479959
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04411254
IRS990/TotalEmployeeCnt066
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04677145
IRS990/TotalFunctionalExpensesGrp/TotalAmt04677145
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0109619
IRS990/TotalLiabilitiesEOYAmt074322
IRS990/TotalLiabilitiesGrp/BOYAmt0109619

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.02$1.17$6.46$6.17$0.29
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.88$5.89$5.55$0.33
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.55$5.44$5.39$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.12$0.51$5.06$5.17$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.02$0.61$4.98$4.87$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.08$0.50$5.50$5.47$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.03$0.47$5.22$5.27$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.04$0.52$4.91$4.88$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$4.83$4.58$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.23$0.24$4.64$4.80$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.07$0.41$4.60$4.68$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.11$0.48$4.76$4.94$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.22$0.67$4.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.19$0.47$4.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.21$0.43$5.25