Civic Intelligence

Benevolent & Protective Order of Elks

990 • Fiscal year 2017 • EIN 31-4126610

Apr 01, 2016 to Mar 31, 2017 • Filed on Jul 11, 2017

PO Box 708Mount Vernon, OH 43050

(740) 392-8921

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$3,600

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

77th percentile

6.6%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$382,888

Up $23,677 (+6.6%) from 2016

Net Assets

Up

$380,045

Up $24,424 (+6.9%) from 2016

Liabilities

Down

$2,843

Down $747 (-21%) from 2016

Revenue

Up

$237,767

Up $27,525 (+13%) from 2016

Expenses

Up

$213,343

Up $9,104 (+4.5%) from 2016

Net Income

Up

$24,424

Up $18,421 (+307%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $360,299Liabilities 2013: $3,550Net Assets 2013: $356,7492013Assets 2014: $346,245Liabilities 2014: $3,961Net Assets 2014: $342,2842014Assets 2015: $352,548Liabilities 2015: $2,930Net Assets 2015: $349,6182015Assets 2016: $359,211Liabilities 2016: $3,590Net Assets 2016: $355,6212016Assets 2017: $382,888Liabilities 2017: $2,843Net Assets 2017: $380,0452017Assets 2018: $399,897Liabilities 2018: $17,523Net Assets 2018: $382,3742018Assets 2019: $405,620Liabilities 2019: $17,048Net Assets 2019: $388,5722019Assets 2021: $482,414Liabilities 2021: $25,293Net Assets 2021: $457,1212021Assets 2022: $498,573Liabilities 2022: $24,093Net Assets 2022: $474,4802022Assets 2023: $530,673Liabilities 2023: $15,003Net Assets 2023: $515,6702023Assets 2024: $567,525Liabilities 2024: $4,977Net Assets 2024: $562,5482024Assets 2025: $710,880Liabilities 2025: $14,899Net Assets 2025: $695,9812025

Highlighted filing

2017

Assets$382,888
Liabilities$2,843
Net Assets$380,045

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2013: $210,1412013Revenue 2014: $194,207Expenses 2014: $208,672Net Income 2014: -$14,4652014Revenue 2015: $199,504Expenses 2015: $192,170Net Income 2015: $7,3342015Revenue 2016: $210,242Expenses 2016: $204,239Net Income 2016: $6,0032016Revenue 2017: $237,767Expenses 2017: $213,343Net Income 2017: $24,4242017Revenue 2018: $216,652Expenses 2018: $214,323Net Income 2018: $2,3292018Revenue 2019: $217,829Expenses 2019: $211,631Net Income 2019: $6,1982019Revenue 2021: $155,879Expenses 2021: $106,455Net Income 2021: $49,4242021Revenue 2022: $152,524Expenses 2022: $135,165Net Income 2022: $17,3592022Revenue 2023: $182,490Expenses 2023: $141,300Net Income 2023: $41,1902023Revenue 2024: $224,147Expenses 2024: $177,269Net Income 2024: $46,8782024Revenue 2025: $359,512Expenses 2025: $226,079Net Income 2025: $133,4332025

Highlighted filing

2017

Revenue$237,767
Expenses$213,343
Net Income$24,424
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jul 11, 2017
Return Version
2016v3.0
Gross Receipts
$963,768
Mission and Program Overview

Mission

To perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$282,924$287,894▲ $4,970
Cash and Non-Interest-Bearing Accounts$74,087$92,982▲ $18,895
Inventories for Sale or Use$2,200$2,012▼ $188
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$359,211$382,888▲ $23,677
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,590$2,843▼ $747
Total Liabilities$3,590$2,843▼ $747
Net Assets / Fund Balance
Unrestricted Net Assets$355,621$380,045▲ $24,424
Total Net Assets Fund Balance$355,621$380,045▲ $24,424
Total Liabilities and Net Assets / Fund Balance$359,211$382,888▲ $23,677

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$192,072$58,000$250,072
Leasehold Improvements$62,287$12,796$75,083
Land$33,000-$33,000
Other Land Buildings$535$959$1,494
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
R Fred TorrenceSecretaryPT$3,600$3,600
Anissa TreenTreasurerPT$60$60

Board Members and Trustees

NameTitle
David PriestTrustee
Jeff KemptonTrustee
Mike FithianTrustee
Jeff GrahamEsteemed Loyal
Kim MickleyExalted Ruler
Jamie SandersLeading Knight
Lance HillLecturing Knigh
Revenue and Support

Revenue Composition

Contributions and Grants
$4,000
Program Service Revenue
$30,960
Investment Income
$6
Other Revenue
$202,801
Change in Net Assets
$24,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$87,099
Other Expenses$86,311
Grants and Similar Amounts Paid$39,933
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$76,128
Grants to Domestic Orgs---$39,933
Occupancy---$22,182
Other Expenses---$7,312
Payroll Taxes---$7,311
All Other Expenses---$7,241
Depreciation Depletion---$7,196
Conferences and Meetings---$7,035
Current Officers, Directors, Trustees, and Key Employees---$3,660
Insurance---$3,230
Fees for Services Accounting---$2,300
Fees for Services Other---$502
Office Expenses---$336
Total Functional Expenses$0$0$0$213,343
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hospice of Knox CountyMount Vernon, OH-General Purpose$5,264
Interchurch Social ServicesMount Vernon, OH--$5,264
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$756,047
Gaming Direct Expenses$649,965
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
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on deceisions made by the governing body.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the Form 990 is provided to the organization's governing body before it is filed. The Trustees and Key Officers are directly involved in providing the answers for the Form 990.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Per National Elks guidelines.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available to members by request to officers.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
31-4126610
Address
PO BOX 708, MOUNT VERNON, OH 43050

Signing Officer

Name
R Fred Torrence
Title
Secretary
Signed
2017-07-11
Discuss with paid preparer
Yes

Organization Details

Formed
1924
Legal Domicile
Oh
Voting Board Members
416
Independent Board Members
416
Employees
11
Volunteers
350

Preparer

Firm
Dennis-McDaniel CPA
Address
206 South Mulberry Street, Mount Vernon, OH 43050
Preparer
Renee Mcdaniel
Phone
7403971721
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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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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt07311
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030960
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt034017
IRS990/PYInvestmentIncomeAmt05
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt077284
IRS990/PYOtherRevenueAmt0186027
IRS990/PYProgramServiceRevenueAmt022210
IRS990/PYRevenuesLessExpensesAmt06003
IRS990/PYSalariesCompEmpBnftPaidAmt092938
IRS990/PYTotalExpensesAmt0204239
IRS990/PYTotalRevenueAmt0210242
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024424
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt04000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0192072
IRS990ScheduleD/BuildingsGrp/DepreciationAmt058000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0250072
IRS990ScheduleD/LandGrp/BookValueAmt033000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt033000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt062287
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012796
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt075083
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0535
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0959
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01494
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0287894
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0637765
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0637765
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0649965
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0756047
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0756047
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0106082
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt012200
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt012200
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0R Fred Torrence
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt032 PUBLIC SQUARE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MOUNT VERNON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043050
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt05264
IRS990ScheduleI/RecipientTable/CashGrantAmt15264
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General Purpose
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HOSPICE OF KNOX COUNTY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1INTERCHURCH SOCIAL SERVICES
IRS990ScheduleI/RecipientTable/RecipientEIN0311069670
IRS990ScheduleI/RecipientTable/RecipientEIN1310798044
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt017700 COSHOCTON ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1306 W GAMBIER STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MOUNT VERNON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1MOUNT VERNON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043050
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd143050
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on deceisions made by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the Form 990 is provided to the organization's governing body before it is filed. The Trustees and Key Officers are directly involved in providing the answers for the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Per National Elks guidelines.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available to members by request to officers.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0359211
IRS990/TotalAssetsEOYAmt0382888
IRS990/TotalAssetsGrp/BOYAmt0359211
IRS990/TotalAssetsGrp/EOYAmt0382888
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04000
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0213343
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03590
IRS990/TotalLiabilitiesEOYAmt02843
IRS990/TotalLiabilitiesGrp/BOYAmt03590
IRS990/TotalLiabilitiesGrp/EOYAmt02843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0355621
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0380045
IRS990/TotalProgramServiceRevenueAmt030960
IRS990/TotalReportableCompFromOrgAmt03660
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0233761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0237767
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0359211

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.11$0.15$6.96$3.60$2.26$1.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$0.05$5.63$2.24$1.77$0.47
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.15$5.16$1.82$1.41$0.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.24$4.74$1.53$1.35$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.25$4.57$1.56$1.06$0.49
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.17$3.89$2.18$2.12$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.18$3.82$2.17$2.14$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.83$0.03$3.80$2.38$2.13$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.59$0.04$3.56$2.10$2.04$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.03$3.50$2.00$1.92$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.04$3.42$1.94$2.09$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.04$3.57$2.10