Civic Intelligence

Caesar Rodney Institute

990 • Fiscal year 2015 • EIN 26-2176691

Jan 01, 2015 to Dec 31, 2015 • Filed on May 13, 2016

PO Box 7619Wilmington, DE 19803

(302) 273-0080

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

99th percentile

1781%

Faster asset growth than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

104%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$93,633

Up $88,656 (+1781%) from 2014

Net Assets

Up

$90,594

Up $89,009 (+5616%) from 2014

Liabilities

Down

$3,039

Down $353 (-10%) from 2014

Revenue

Up

$327,646

Up $167,239 (+104%) from 2014

Expenses

Up

$238,640

Up $35,034 (+17%) from 2014

Net Income

Up

$89,006

Up $132,205 (+306%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $99,560Liabilities 2010: $0Net Assets 2010: $99,5602010Assets 2011: $17,054Net Assets 2011: $17,0542011Assets 2012: $18,606Liabilities 2012: $5,455Net Assets 2012: $13,1512012Assets 2013: $47,125Liabilities 2013: $2,341Net Assets 2013: $44,7842013Assets 2014: $4,977Liabilities 2014: $3,392Net Assets 2014: $1,5852014Assets 2015: $93,633Liabilities 2015: $3,039Net Assets 2015: $90,5942015Assets 2016: $5,492Liabilities 2016: $5,518Net Assets 2016: -$262016Assets 2018: $11,379Liabilities 2018: $1,498Net Assets 2018: $9,8812018Assets 2019: $66,636Liabilities 2019: $1,585Net Assets 2019: $65,0512019Assets 2020: $108,671Liabilities 2020: $421Net Assets 2020: $108,2502020Assets 2021: $212,916Liabilities 2021: $989Net Assets 2021: $211,9272021Assets 2022: $182,093Liabilities 2022: $1,987Net Assets 2022: $180,1062022Assets 2023: $141,836Liabilities 2023: $2,316Net Assets 2023: $139,5202023Assets 2024: $53,846Liabilities 2024: $0Net Assets 2024: $53,8462024

Highlighted filing

2015

Assets$93,633
Liabilities$3,039
Net Assets$90,594

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $275,8752010Revenue 2011: $145,592Expenses 2011: $228,098Net Income 2011: -$82,5062011Expenses 2012: $299,7742012Revenue 2013: $216,911Expenses 2013: $189,940Net Income 2013: $26,9712013Revenue 2014: $160,407Expenses 2014: $203,606Net Income 2014: -$43,1992014Revenue 2015: $327,646Expenses 2015: $238,640Net Income 2015: $89,0062015Revenue 2016: $119,563Expenses 2016: $210,183Net Income 2016: -$90,6202016Revenue 2018: $206,622Expenses 2018: $228,151Net Income 2018: -$21,5292018Revenue 2019: $299,710Expenses 2019: $244,540Net Income 2019: $55,1702019Revenue 2020: $358,313Expenses 2020: $315,114Net Income 2020: $43,1992020Revenue 2021: $464,201Expenses 2021: $360,524Net Income 2021: $103,6772021Revenue 2022: $471,760Expenses 2022: $503,581Net Income 2022: -$31,8212022Revenue 2023: $375,428Expenses 2023: $416,014Net Income 2023: -$40,5862023Revenue 2024: $462,987Expenses 2024: $548,661Net Income 2024: -$85,6742024

Highlighted filing

2015

Revenue$327,646
Expenses$238,640
Net Income$89,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 13, 2016
Return Version
2015v2.1
Gross Receipts
$334,405
Mission and Program Overview

Mission

See Sch O

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,585$90,594▲ $89,009
Savings and Temporary Cash Investments-$85,036-
Cash and Non-Interest-Bearing Accounts$1,543$8,031▲ $6,488
Land, Buildings, and Equipment, Net$816$566▼ $250
Total Assets$4,977$93,633▲ $88,656
Other Assets Total$2,618--
Liabilities
Accounts Payable and Accrued Expenses$3,392$3,039▼ $353
Total Liabilities$3,392$3,039▼ $353
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,585$90,594▲ $89,009
Total Liabilities and Net Assets / Fund Balance$4,977$93,633▲ $88,656

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$566$4,620$5,186
Compensation and Service Providers

Board Members and Trustees

NameTitle
James UrsomarsoChairman
Robert PrybutokVice Chairman/Secretary
Emmanuel FournarisDirector
Eric LevinsonDirector
Michael MaibachDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$321,994
Program Service Revenue
$0
Investment Income
$56
Other Revenue
$5,596
All Other Contributions
$321,994
Change in Net Assets
$89,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$127,575
Other Expenses$111,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,084$74,568$0$118,652
All Other Expenses$2,000$66,152$0$68,152
Fees for Services Legal$0$11,763$0$11,763
Office Expenses$0$9,529$0$9,529
Payroll Taxes$3,292$5,631$0$8,923
Advertising$0$6,716$0$6,716
Other Expenses$0$5,678$0$5,678
Travel$0$2,333$0$2,333
Fees for Services Accounting$0$2,054$0$2,054
Insurance$0$930$0$930
Occupancy$0$455$0$455
Depreciation Depletion$0$250$0$250
Total Functional Expenses$49,376$189,264$0$238,640
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,355
Fundraising Direct Expenses$6,759
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
No
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
Filing and Contact Details

Filer

Filer Name
Caesar Rodney Institute
EIN
26-2176691
Phone
3022730080
Address
PO BOX 7619, Wilmington, DE 19803

Signing Officer

Name
James Ursomarso
Title
Officer
Phone
3022730080
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Ursomarso
Formed
2008
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
19

Preparer

Firm
Davis-smith Accounting Associates
Address
5582 MILFORD HARRINGTON HWY, HARRINGTON, DE 19952
Preparer
Mickey O Davis
Phone
3023984020
Supplemental Narrative

Additional Explanations

Other

Form 990 Part III Line 1- Exempt Purpose - The mission of Caesar Rodney Institute (CRI) is to influence public policy in Delaware by helping every Delawarean understand and put into practice the fundamentals of a free society: individual initiative, personal responsibility, private property, rights, informed choice, the rule of law and strong local communities.

Other

Form 990 Part III Line 4a - Center for Economic Policy & Analysis - obtains economic data and statistics from multiple databases established and maintained primarily by the State of Delaware. The information is analyzed to determine its economic impact on the state's economy and then published with findings and conclusions in a "white paper." The white papers are presented in open forums and used to advocate for change in public policy and are also provided to elected officials as legislative reference materials. Some of the raw data is reformatted to make it more user friendly and posted on the CRI website for open access to interested parties. The white papers are also distributed via e-mail to approximately 11,000 CRI e-mail subscribers.

Other

Form 990 Part III Line 4b - Center for Energy Competitiveness - evaluates state mandated "alternative energy" electrical power supply policy and produces cost analysis for policy implementation. The cost analysis are evaluated further to determine their impact on the state's economy. Findings and conclusions are set forth in "white papers" that are presented in open forums ans used to advocate for change in public energy policy. They are for use by the Delaware Public Service Commission and the Office of the Public Advocate in establishing electrical power rate cases. They are also distributed to elected officials as legislative reference materials and distributed via e-mail to approximately 11,000 individual CRI e-mail subscribers.

Other

Form 990 Part III Line 4c - Center for Education Excellence - obtains student (K-12) academic performance and achievement data primarily from state of Delaware databases. Also obtains education system operating cost and salary information from available state databases. CEE does extensive research on comparable performance and operating cost informatio from other states across the United States for comparative analysis. Findings and conclusions are set forth in "white papers" that are presented in open forums and used to advocate for change in public education policy. They are also distributed to elected officials as legislative reference and distributed via e-mail to approximately 11,000 individual CRI e-mail subscribers.

Pt VI, Line 11B

A copy of the tax return is provided to the members of the governing body before the return is signed for and filed.

Pt VI, Line 15A

The governing body reviews any decision for compensation for the organization's CEO, Executive Director or top managment official.

Pt VI, Line 15B

The governing body reviews any decision for compensation for the organization's officers and key employees.

Pt VI, Line 19

The organization makes it's governing documents, tax returns and financial statements available upon request. Also, the organizations tax returns and financial statemetns can be found on the Guidestar website.

Pt XI

Line 8 Prior Period Adjustment - Rounding Adjustment

Form 990, Part IX, Line 24E

Professional Fees 4378. 0. 4378. 0.

Form 990, Part IX, Line 24E

Supplies 1891. 0. 1891. 0.

Form 990, Part IX, Line 24E

Taxes and Licenses 2327. 0. 2327. 0.

Form 990, Part IX, Line 24E

Speaker Fees 56. 0. 56. 0.

Form 990, Part IX, Line 24E

Meals and Entertainment 2512. 0. 2512. 0.

Form 990, Part IX, Line 24E

Research Costs 56988. 2000. 54988. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0216911
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0301274
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0144490
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01150672
IRS990ScheduleA/TotalSupportAmt01150830
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt07335
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt011511
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt047009
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt039635
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IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt08351
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IRS990ScheduleC/LobbyingCeilingAmt0282056
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IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt017920
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IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt017920
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04620
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05186
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Legal Retainer
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 Part III Line 1- Exempt Purpose - The mission of Caesar Rodney Institute (CRI) is to influence public policy in Delaware by helping every Delawarean understand and put into practice the fundamentals of a free society: individual initiative, personal responsibility, private property, rights, informed choice, the rule of law and strong local communities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 Part III Line 4a - Center for Economic Policy & Analysis - obtains economic data and statistics from multiple databases established and maintained primarily by the State of Delaware. The information is analyzed to determine its economic impact on the state's economy and then published with findings and conclusions in a "white paper." The white papers are presented in open forums and used to advocate for change in public policy and are also provided to elected officials as legislative reference materials. Some of the raw data is reformatted to make it more user friendly and posted on the CRI website for open access to interested parties. The white papers are also distributed via e-mail to approximately 11,000 CRI e-mail subscribers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 Part III Line 4b - Center for Energy Competitiveness - evaluates state mandated "alternative energy" electrical power supply policy and produces cost analysis for policy implementation. The cost analysis are evaluated further to determine their impact on the state's economy. Findings and conclusions are set forth in "white papers" that are presented in open forums ans used to advocate for change in public energy policy. They are for use by the Delaware Public Service Commission and the Office of the Public Advocate in establishing electrical power rate cases. They are also distributed to elected officials as legislative reference materials and distributed via e-mail to approximately 11,000 individual CRI e-mail subscribers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 Part III Line 4c - Center for Education Excellence - obtains student (K-12) academic performance and achievement data primarily from state of Delaware databases. Also obtains education system operating cost and salary information from available state databases. CEE does extensive research on comparable performance and operating cost informatio from other states across the United States for comparative analysis. Findings and conclusions are set forth in "white papers" that are presented in open forums and used to advocate for change in public education policy. They are also distributed to elected officials as legislative reference and distributed via e-mail to approximately 11,000 individual CRI e-mail subscribers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A copy of the tax return is provided to the members of the governing body before the return is signed for and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing body reviews any decision for compensation for the organization's CEO, Executive Director or top managment official.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing body reviews any decision for compensation for the organization's officers and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization makes it's governing documents, tax returns and financial statements available upon request. Also, the organizations tax returns and financial statemetns can be found on the Guidestar website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Line 8 Prior Period Adjustment - Rounding Adjustment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Professional Fees 4378. 0. 4378. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Supplies 1891. 0. 1891. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Taxes and Licenses 2327. 0. 2327. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Speaker Fees 56. 0. 56. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Meals and Entertainment 2512. 0. 2512. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Research Costs 56988. 2000. 54988. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt093633
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt049376
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03392
IRS990/TotalLiabilitiesEOYAmt03039
IRS990/TotalLiabilitiesGrp/BOYAmt03392
IRS990/TotalLiabilitiesGrp/EOYAmt03039
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01585
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IRS990/TotalProgramServiceExpensesAmt049376
IRS990/TotalRevenueGrp/ExclusionAmt05652
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0327646
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt093633
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02333
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt02333
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0901 Hopeton Road
IRS990/USAddress/CityNm0Wilmington
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019807
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0http://www.caesarrodney.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES URSOMARSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03022730080
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAESAR RODNEY INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0CAES
ReturnHeader/Filer/EIN0262176691
ReturnHeader/Filer/PhoneNum03022730080
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7619

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$4.63$5.49$0.86
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.02$1.40$3.75$4.16$0.41
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.02$1.80$4.72$5.04$0.32
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$4.64$3.61$1.04
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.08$3.58$3.15$0.43
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$3.00$2.45$0.55
2018Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$2.07$2.28$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.06$0.00$1.20$2.10$0.91
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.03$0.91$3.28$2.39$0.89
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.03$0.02$1.60$2.04$0.43
2013Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$2.17$1.90$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.05$0.13$3.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.17$1.46$2.28$0.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.00$1.00$2.76