Civic Intelligence

Mountain and Sea Educational Adventures

990 • Fiscal year 2016 • EIN 33-0943043

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 07, 2017

PO Box 950San Pedro, CA 90733

(310) 510-2695

Siviq Scores

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

Liabilities / Assets

88th percentile

0.81x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.79x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

79th percentile

19%

Higher net margin than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$64,150

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

94th percentile

71%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

35%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,479,715

Up $1,028,897 (+71%) from 2015

Net Assets

Up

$466,922

Up $529,158 (+850%) from 2015

Liabilities

Up

$2,012,793

Up $499,739 (+33%) from 2015

Revenue

Up

$2,560,290

Up $666,421 (+35%) from 2015

Expenses

Up

$2,078,090

Up $204,690 (+11%) from 2015

Net Income

Up

$482,200

Up $461,731 (+2256%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $72,614Liabilities 2011: $79,736Net Assets 2011: -$7,1222011Assets 2012: $133,246Liabilities 2012: $43,964Net Assets 2012: $89,2822012Assets 2013: $107,203Liabilities 2013: $55,863Net Assets 2013: $51,3402013Assets 2014: $126,199Liabilities 2014: $208,904Net Assets 2014: -$82,7052014Assets 2015: $1,450,818Liabilities 2015: $1,513,054Net Assets 2015: -$62,2362015Assets 2016: $2,479,715Liabilities 2016: $2,012,793Net Assets 2016: $466,9222016Assets 2017: $2,080,705Liabilities 2017: $1,493,354Net Assets 2017: $587,3512017Assets 2018: $1,753,551Liabilities 2018: $1,433,652Net Assets 2018: $319,8992018Assets 2019: $1,819,832Liabilities 2019: $1,288,711Net Assets 2019: $531,1212019Assets 2020: $1,743,470Liabilities 2020: $1,320,498Net Assets 2020: $422,9722020Assets 2021: $1,196,198Liabilities 2021: $590,095Net Assets 2021: $606,1032021Assets 2022: $1,101,123Liabilities 2022: $674,300Net Assets 2022: $426,8232022Assets 2023: $769,077Liabilities 2023: $792,807Net Assets 2023: -$23,7302023Assets 2024: $733,100Liabilities 2024: $802,425Net Assets 2024: -$69,3252024

Highlighted filing

2016

Assets$2,479,715
Liabilities$2,012,793
Net Assets$466,922

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,616,8492011Expenses 2012: $1,574,6682012Revenue 2013: $1,702,522Expenses 2013: $1,740,464Net Income 2013: -$37,9422013Revenue 2014: $1,521,823Expenses 2014: $1,655,868Net Income 2014: -$134,0452014Revenue 2015: $1,893,869Expenses 2015: $1,873,400Net Income 2015: $20,4692015Revenue 2016: $2,560,290Expenses 2016: $2,078,090Net Income 2016: $482,2002016Revenue 2017: $2,308,351Expenses 2017: $2,187,922Net Income 2017: $120,4292017Revenue 2018: $1,762,247Expenses 2018: $2,029,699Net Income 2018: -$267,4522018Revenue 2019: $1,951,315Expenses 2019: $1,740,093Net Income 2019: $211,2222019Revenue 2020: $924,034Expenses 2020: $1,032,183Net Income 2020: -$108,1492020Revenue 2021: $1,621,255Expenses 2021: $1,438,124Net Income 2021: $183,1312021Revenue 2022: $1,753,122Expenses 2022: $1,932,402Net Income 2022: -$179,2802022Revenue 2023: $1,373,823Expenses 2023: $1,824,376Net Income 2023: -$450,5532023Revenue 2024: $40,920Expenses 2024: $86,515Net Income 2024: -$45,5952024

Highlighted filing

2016

Revenue$2,560,290
Expenses$2,078,090
Net Income$482,200
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 7, 2017
Return Version
2016v3.0
Gross Receipts
$2,560,290
Mission and Program Overview

Mission

The organization conducts educational camps for grade school aged children to educate them in marine biology, nature appreciation and related skills

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,271,562$1,430,420▲ $158,858
Land, Buildings, and Equipment, Net$32,684$996,951▲ $964,267
Cash and Non-Interest-Bearing Accounts$108,839$46,379▼ $62,460
Intangible Assets$29,533$0▼ $29,533
Receivables From Officers Etc$8,000$5,765▼ $2,235
Other Notes and Loans Receivable, Net$200$200→ $0
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,450,818$2,479,715▲ $1,028,897
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,420,742$1,460,124▲ $39,382
Mortgage Notes Payable Secured by Investment Property-$474,928-
Other Liabilities$92,312$46,802▼ $45,510
Accounts Payable and Accrued Expenses-$30,939-
Total Liabilities$1,513,054$2,012,793▲ $499,739
Net Assets / Fund Balance
Unrestricted Net Assets$-62,236$466,922▲ $529,158
Total Net Assets Fund Balance$-62,236$466,922▲ $529,158
Total Liabilities and Net Assets / Fund Balance$1,450,818$2,479,715▲ $1,028,897

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$996,951$160,828$1,157,779
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Annie MacaulayPresidentFT$64,150$64,150
Francisco TablasTreasurerFT$45,718$45,718
Paul DawsonVice PresidentFT$43,984$43,984

Board Members and Trustees

NameTitle
Bob BoldigDirector
Jan WilsonDirector
John SantonDirector
Katherine SantonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$305,166
Program Service Revenue
$2,254,513
Investment Income
$611
Other Revenue
$0
All Other Contributions
$305,166
Change in Net Assets
$482,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,586,197
Salaries, Compensation, and Employee Benefits$491,893
Total Fundraising Expense$135,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$474,737$52,747-$527,484
Other Salaries and Wages$161,690$60,241$70,679$292,610
All Other Expenses$119,136$30,218$20,150$169,504
Current Officers, Directors, Trustees, and Key Employees$61,541$69,233$23,078$153,852
Insurance$48,556$13,873$6,937$69,366
Payroll Taxes$24,079$12,266$9,086$45,431
Depreciation Depletion$37,048$4,118-$41,166
Advertising$31,621$3,953$3,953$39,527
Other Expenses$38,953--$38,953
Travel$12,764$1,595$1,595$15,954
Interest-$12,217-$12,217
Fees for Services Accounting-$8,073-$8,073
Fees for Services Legal-$3,210-$3,210
Total Functional Expenses$1,670,868$271,744$135,478$2,078,090
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$8,000$5,765▼ $2,235
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cccu Line of Credit$46,802
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Annie macaulay and fran tablas are married

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

Form 990 is reviewed by senior management prior to filing.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Mountain & Sea Educational Adventures
EIN
33-0943043
Phone
3105102695
Address
PO BOX 950, SAN PEDRO, CA 90733

Signing Officer

Name
Paul Dawson
Title
Vice President
Signed
2017-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Annie Macaulay
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
41

Preparer

Firm
Derek Thomas CPA A Professional Corporation
Address
43533 Ridge Park Dr Ste K, Temecula, CA 92590
Preparer
Derek Thomas
Phone
9513751390
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0292610
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0200
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0200
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt09086
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012266
IRS990/PayrollTaxesGrp/ProgramServicesAmt024079
IRS990/PayrollTaxesGrp/TotalAmt045431
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ANNIE MACAULAY
IRS990/PriorPeriodAdjustmentsAmt046958
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02254513
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02254513
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071142
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03930
IRS990/PYInvestmentIncomeAmt0-2993
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01468965
IRS990/PYProgramServiceRevenueAmt01825720
IRS990/PYRevenuesLessExpensesAmt020469
IRS990/PYSalariesCompEmpBnftPaidAmt0400505
IRS990/PYTotalExpensesAmt01873400
IRS990/PYTotalRevenueAmt01893869
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt08000
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt05765
IRS990/ReconcilationRevenueExpnssAmt0482200
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02251561
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0305166
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt071142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt067254
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt047617
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt032782
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0523961
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0611
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01371
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014958
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0-2998
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0508
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt014450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02254513
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01974980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01439029
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01650234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01637782
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08956538
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0611
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01371
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014958
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0-2998
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0508
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt014450
IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/InvestmentIncomePYPct00.00160
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99840
IRS990ScheduleA/PublicSupportTotal509Amt09480499
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02559679
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02046122
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01506283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01697851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01670564
IRS990ScheduleA/Total509Grp/TotalAmt09480499
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02560290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02047493
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01521241
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01694853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01671072
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09494949
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0996951
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0160828
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01157779
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046802
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CCCU LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0996951
IRS990ScheduleD/TotalLiabilityAmt046802
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNIE MACAULAY AND FRAN TABLAS ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by senior management prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 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/TotalAssetsBOYAmt01450818
IRS990/TotalAssetsEOYAmt02479715
IRS990/TotalAssetsGrp/BOYAmt01450818
IRS990/TotalAssetsGrp/EOYAmt02479715
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0305166
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0135478
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0271744
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01670868

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.80$0.07$0.04$0.09$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.79$0.02$1.37$1.82$0.45
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.67$0.43$1.75$1.93$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.59$0.61$1.62$1.44$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.74$1.32$0.42$0.92$1.03$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.82$1.29$0.53$1.95$1.74$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.75$1.43$0.32$1.76$2.03$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.08$1.49$0.59$2.31$2.19$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.48$2.01$0.47$2.56$2.08$0.48
2015Detailed filing. Detailed filing data is available for this year.$1.45$1.51$0.06$1.89$1.87$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.21$0.08$1.52$1.66$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.06$0.05$1.70$1.74$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.04$0.09$1.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.08$0.01$1.62