Civic Intelligence

Ohio School Boards Association

990 • Fiscal year 2016 • EIN 31-4414897

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

8050 North High Street Suite 100Columbus, OH 43235-6481

(614) 540-4000

Siviq Scores

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

Liabilities / Assets

56th percentile

0.21x

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

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.36x

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

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Net Margin

56th percentile

8.0%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$286,003

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Asset Growth

77th percentile

7.7%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

6.0%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$14,388,823

Up $1,032,097 (+7.7%) from 2015

Net Assets

Up

$11,325,591

Up $959,482 (+9.3%) from 2015

Liabilities

Up

$3,063,232

Up $72,615 (+2.4%) from 2015

Revenue

Up

$8,434,797

Up $478,802 (+6.0%) from 2015

Expenses

Up

$7,757,542

Up $207,159 (+2.7%) from 2015

Net Income

Up

$677,255

Up $271,643 (+67%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $10,924,717Liabilities 2011: $2,195,640Net Assets 2011: $8,729,0772011Assets 2012: $10,152,726Liabilities 2012: $947,651Net Assets 2012: $9,205,0752012Assets 2013: $10,424,481Liabilities 2013: $911,000Net Assets 2013: $9,513,4812013Assets 2014: $13,054,189Liabilities 2014: $3,031,056Net Assets 2014: $10,023,1332014Assets 2015: $13,356,726Liabilities 2015: $2,990,617Net Assets 2015: $10,366,1092015Assets 2016: $14,388,823Liabilities 2016: $3,063,232Net Assets 2016: $11,325,5912016Assets 2017: $14,974,676Liabilities 2017: $2,265,598Net Assets 2017: $12,709,0782017Assets 2018: $14,558,467Liabilities 2018: $1,692,775Net Assets 2018: $12,865,6922018Assets 2019: $16,172,165Liabilities 2019: $1,646,225Net Assets 2019: $14,525,9402019Assets 2020: $17,104,115Liabilities 2020: $2,036,300Net Assets 2020: $15,067,8152020Assets 2021: $19,022,558Liabilities 2021: $2,272,645Net Assets 2021: $16,749,9132021Assets 2022: $18,998,248Liabilities 2022: $2,231,217Net Assets 2022: $16,767,0312022Assets 2023: $21,432,004Liabilities 2023: $3,072,523Net Assets 2023: $18,359,4812023Assets 2024: $22,925,994Liabilities 2024: $2,919,654Net Assets 2024: $20,006,3402024

Highlighted filing

2016

Assets$14,388,823
Liabilities$3,063,232
Net Assets$11,325,591

Operations Trend

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

$15M$10M$5.0M$0Expenses 2011: $6,723,7692011Expenses 2012: $6,965,6912012Revenue 2013: $7,931,442Expenses 2013: $7,326,256Net Income 2013: $605,1862013Revenue 2014: $7,933,621Expenses 2014: $7,641,711Net Income 2014: $291,9102014Revenue 2015: $7,955,995Expenses 2015: $7,550,383Net Income 2015: $405,6122015Revenue 2016: $8,434,797Expenses 2016: $7,757,542Net Income 2016: $677,2552016Revenue 2017: $8,606,762Expenses 2017: $7,628,864Net Income 2017: $977,8982017Revenue 2018: $8,759,219Expenses 2018: $8,132,568Net Income 2018: $626,6512018Revenue 2019: $9,029,231Expenses 2019: $8,260,610Net Income 2019: $768,6212019Revenue 2020: $7,612,836Expenses 2020: $7,380,299Net Income 2020: $232,5372020Revenue 2021: $9,269,056Expenses 2021: $7,908,736Net Income 2021: $1,360,3202021Revenue 2022: $9,686,570Expenses 2022: $8,280,721Net Income 2022: $1,405,8492022Revenue 2023: $10,071,260Expenses 2023: $9,112,983Net Income 2023: $958,2772023Revenue 2024: $10,684,362Expenses 2024: $9,333,870Net Income 2024: $1,350,4922024

Highlighted filing

2016

Revenue$8,434,797
Expenses$7,757,542
Net Income$677,255
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$10,120,227
Mission and Program Overview

Mission

Ohio school boards association leads the way to educational excellence by serving ohio's public school board members and the diverse districts they represent through superior service, unwavering advocacy and creative solutions.

Ohio school boards association leads the way to educational excellence by serving ohio's public school board members and the diverse districts they represent through superior service, unwavering advocacy, and creative solutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,671,142$5,520,031▲ $848,889
Land, Buildings, and Equipment, Net$4,560,474$4,376,498▼ $183,976
Savings and Temporary Cash Investments$3,262,478$3,583,098▲ $320,620
Prepaid Expenses and Deferred Charges$447,488$470,850▲ $23,362
Accounts Receivable$277,314$263,623▼ $13,691
Cash and Non-Interest-Bearing Accounts$124,186$158,519▲ $34,333
Inventories for Sale or Use$13,544$16,104▲ $2,560
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$13,356,726$14,388,823▲ $1,032,097
Other Assets Total$100$100→ $0
Liabilities
Deferred Revenue$2,253,814$2,526,250▲ $272,436
Accounts Payable and Accrued Expenses$684,804$499,242▼ $185,562
Mortgage Notes Payable Secured by Investment Property$51,999$37,740▼ $14,259
Other Liabilities$0$0→ $0
Total Liabilities$2,990,617$3,063,232▲ $72,615
Net Assets / Fund Balance
Unrestricted Net Assets$10,366,109$11,325,591▲ $959,482
Total Net Assets Fund Balance$10,366,109$11,325,591▲ $959,482
Total Liabilities and Net Assets / Fund Balance$13,356,726$14,388,823▲ $1,032,097

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,361,782$1,748,379$2,688,045
Equipment$349,607$704,074$1,053,681
Land$1,117,419-$730,792
Leasehold Improvements$534,042$326,830$704,979
Other Land Buildings$13,648$59,776$73,424
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DirectorFT$198,143$87,860$286,003
-Deputy Executive DirectorFT$149,000$64,049$213,049
-Director of Communication ServicesFT$121,050$49,486$170,536
-Director of Legislative ServicesFT$111,401$54,710$166,111
-Director of Management ServicesFT$112,580$43,344$155,924
-Senior Deputy Director of Business & Finance (CFO Until July 2016)FT$113,600$37,506$151,106
-Director of Legal ServicesFT$112,393$37,092$149,485
-Director of Board ServicesFT$112,313$21,659$133,972
-CFOFT$101,420$30,445$131,865

Board Members and Trustees

NameTitle
-Immediate Past President
-President
-President-elect
-Trustee
-Executive Committee

Highest Paid Contractors

ContractorServicesLocationCompensation
Levy RestaurantsCatering400 North High Street, Columbus, OH 43215$118,655
Revenue and Support

Revenue Composition

Contributions and Grants
$3,472,961
Program Service Revenue
$3,931,178
Investment Income
$94,745
Other Revenue
$935,913
Change in Net Assets
$677,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,567,823
Other Expenses$3,162,049
Grants and Similar Amounts Paid$8,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,091,313$490,719-$2,582,032
Conferences and Meetings$798,853$17,191-$816,044
Current Officers, Directors, Trustees, and Key Employees$436,883$333,052-$769,935
Other Employee Benefits$379,658$179,848-$559,506
Pension Plan Contributions$337,713$78,962-$416,675
Occupancy$248,597$64,834-$313,431
Depreciation Depletion$198,217$63,586-$261,803
Payroll Taxes$183,939$55,736-$239,675
Office Expenses$151,900$71,422-$223,322
Other Expenses$95,960$132,739-$132,739
Travel$78,787$37,564-$116,351
Information Technology$66,723$19,225-$85,948
All Other Expenses$0$45,913$0$45,913
Fees for Service Investment Mgmnt Fees-$28,545-$28,545
Fees for Services Accounting-$22,381-$22,381
Advertising$13,491$8,030-$21,521
Benefits to Members$19,170--$19,170
Fees for Services Legal$13,721$4,866-$18,587
Insurance-$15,617-$15,617
Grants to Domestic Individuals$8,500--$8,500
Fees for Services Other$6$0$0$6
Total Functional Expenses$6,087,312$1,670,230$0$7,757,542
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
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$0→ $0
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

According to OSBA's Constitution, Ohio's city, exempted village, local and joint vocational school district boards of education, educational service center governing boards and the State Board of Education are eligible for membership in OSBA. These entities shall become members upon payment of dues. Each member board shall be entitled to appoint one of its members as a delegate to the annual business meeting or other called meeting of the association with the power to vote.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Trustees are selected by a vote of regional committees of school board members. The association's president-elect is voted in by a delegate assembly consisting of one board member from each member school district.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Changes to the bylaws, constitution and legislative platform must be approved by the delegate assembly at the annual business meeting.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is reviewed by the executive committee of the board of trustees prior to filing. Formal action is taken to approve the filing.

Form 990, Part VI, Line 12C Conflict of interest policy

Trustees update their written disclosure at least annually in february. They are instructed at each meeting to complete a new disclosure form if any changes occurred since february. A copy of the form is included in their governance manual. As public officials, they fully understand the need for disclosure.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

A formal compensation study was completed in 2015 by an outside consultant. He compared salaries of other school boards associations, non-profit entities and businesses of a similar size, budget and geographic area. This was done for all positions in the association. The market value compensation study was the basis of a formalized grade salary structure. Annually, the salary structure is reviewed and possibly revised based on increases or decreases in the cost of living index. Full compensation studies will be conducted every five years.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

A formal compensation study was completed in 2015 by an outside consultant. He compared salaries of other school boards associations, non-profit entities and businesses of a similar size, budget and geographic area. This was done for all positions in the association. The market value compensation study was the basis of a formalized grade salary structure. Annually, the salary structure is reviewed and possibly revised based on increases or decreases in the cost of living index. Full compensation studies will be conducted every five years.

Form 990, Part VI, Line 19 Required documents available to the public

Members of the public can request copies of organizational documents by contacting osba in person or in writing. There is no charge for one copy of the 990 or 990-t. The 990 is also available on www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Ohio School Boards Association
EIN
31-4414897
Phone
6145404000
Address
8050 North High Street Suite 100, Columbus, OH 43235-6481

Signing Officer

Name
Allison Morris
Title
Chief Financial Officer
Signed
2017-11-15

Organization Details

Formed
1955
Legal Domicile
Oh
Voting Board Members
32
Independent Board Members
32
Employees
51
Volunteers
200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 1,419,294 including grants of $)(Revenue $ 704,096) ALL OTHER PROGRAM SERVICES INCLUDE PROGRAM-RELATED PUBLICATIONS, SUBSCRIPTIONS, PERIODICALS AND RELATED MERCHANDISE.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Association follows FASB guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Association has not recorded a reserve for any tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Examples of tax positions include the tax-exempt status of the Association, and various positions related to the potential sources of unrelated business taxable income (UBIT). The Association files tax returns in all appropriate jurisdictions. For the years ended December 31, 2016 and 2015, management has determined that there are no material uncertain tax positions. The Association files Forms 990 and 990T in the U.S. federal jurisdiction. With few exceptions, the Association is no longer subject to examination by the Internal Revenue Service for years before 2013.

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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/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1ERIC GERMANN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2ED PENROD
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3DOUG STUART
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4SHAWNA GIBBS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5GAIL MARTINDALE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6RANDY REISLING
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7ROBERT HEARD SR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8DR MARGUERITE BENNETT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9ROBERT MCPHERON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10BOB VASQUEZ
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11SUE STEELE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12A CHRIS NELMS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13WARREN STEVENS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14JOHN HALKIAS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15GAIL REQUARDT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt16LEE SCHREINER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt17KEVIN WEAVER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt18THOMAS BROPHEY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt19KEVIN CROSTHWAITE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt20JUDY WHITE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt21JAIMIE BEAMER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt22KEVIN LANDIN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt23BRUCE NOTTKE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt24MARK EWING
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt25SUSIE LAWSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt26REV DR CURTIS T WALKER SR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt27TERRY GRODEN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt28PENNY KILL
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt29THOMAS C PATTERSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt30MICHAEL FADOR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt31SCOTT HUDDLE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32SENIOR DEPUTY DIRECTOR OF BUSINESS & FINANCE (CFO UNTIL JULY 2016)
IRS990/Form990PartVIISectionAGrp/TitleTxt33EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt35DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR OF LEGISLATIVE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR OF COMMUNICATION SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR OF MANAGEMENT SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt39DIRECTOR OF LEGAL SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt40DIRECTOR OF BOARD SERVICES
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.9$2.92$20.0$10.7$9.33$1.35
2023Detailed filing. Detailed filing data is available for this year.$21.4$3.07$18.4$10.1$9.11$0.96
2022Detailed filing. Detailed filing data is available for this year.$19.0$2.23$16.8$9.69$8.28$1.41
2021Detailed filing. Detailed filing data is available for this year.$19.0$2.27$16.7$9.27$7.91$1.36
2020Detailed filing. Detailed filing data is available for this year.$17.1$2.04$15.1$7.61$7.38$0.23
2019Detailed filing. Detailed filing data is available for this year.$16.2$1.65$14.5$9.03$8.26$0.77
2018Detailed filing. Detailed filing data is available for this year.$14.6$1.69$12.9$8.76$8.13$0.63
2017Detailed filing. Detailed filing data is available for this year.$15.0$2.27$12.7$8.61$7.63$0.98
2016Detailed filing. Detailed filing data is available for this year.$14.4$3.06$11.3$8.43$7.76$0.68
2015Detailed filing. Detailed filing data is available for this year.$13.4$2.99$10.4$7.96$7.55$0.41
2014Detailed filing. Detailed filing data is available for this year.$13.1$3.03$10.0$7.93$7.64$0.29
2013Detailed filing. Detailed filing data is available for this year.$10.4$0.91$9.51$7.93$7.33$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.95$9.21$6.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$2.20$8.73$6.72