Civic Intelligence

National Pecan Shellers & Processors Association

990 • Fiscal year 2021 • EIN 36-6112600

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 09, 2022

3200 WINDY HILL RD SE No 600WAtlanta, GA 30339

(404) 252-3663

Siviq Scores

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

Liabilities / Assets

91st percentile

0.48x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.24x

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

24th percentile

-9.0%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

19th percentile

-13%

Faster asset growth than 19% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

28%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$229,803

Down $34,418 (-13%) from 2020

Net Assets

Down

$118,659

Down $87,518 (-42%) from 2020

Liabilities

Up

$111,144

Up $53,100 (+91%) from 2020

Revenue

Up

$461,387

Up $101,600 (+28%) from 2020

Expenses

Up

$502,849

Up $95,812 (+24%) from 2020

Net Income

Up

-$41,462

Up $5,788 (+12%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $437,828Liabilities 2010: $313,312Net Assets 2010: $124,5162010Assets 2011: $475,588Liabilities 2011: $343,878Net Assets 2011: $131,7102011Assets 2012: $504,655Liabilities 2012: $384,522Net Assets 2012: $120,1332012Assets 2015: $373,448Liabilities 2015: $273,749Net Assets 2015: $99,6992015Assets 2016: $361,516Liabilities 2016: $239,198Net Assets 2016: $122,3182016Assets 2017: $318,123Liabilities 2017: $138,583Net Assets 2017: $179,5402017Assets 2018: $626,311Liabilities 2018: $442,792Net Assets 2018: $183,5192018Assets 2019: $434,486Liabilities 2019: $303,703Net Assets 2019: $130,7832019Assets 2020: $264,221Liabilities 2020: $58,044Net Assets 2020: $206,1772020Assets 2021: $229,803Liabilities 2021: $111,144Net Assets 2021: $118,6592021Assets 2022: $246,923Liabilities 2022: $87,548Net Assets 2022: $159,3752022Assets 2025: $144,032Liabilities 2025: $0Net Assets 2025: $144,0322025

Highlighted filing

2021

Assets$229,803
Liabilities$111,144
Net Assets$118,659

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $394,3422010Expenses 2011: $458,6332011Expenses 2012: $479,9262012Revenue 2015: $482,325Expenses 2015: $489,754Net Income 2015: -$7,4292015Revenue 2016: $506,010Expenses 2016: $483,391Net Income 2016: $22,6192016Revenue 2017: $485,172Expenses 2017: $427,950Net Income 2017: $57,2222017Revenue 2018: $474,941Expenses 2018: $470,962Net Income 2018: $3,9792018Revenue 2019: $428,903Expenses 2019: $671,789Net Income 2019: -$242,8862019Revenue 2020: $359,787Expenses 2020: $407,037Net Income 2020: -$47,2502020Revenue 2021: $461,387Expenses 2021: $502,849Net Income 2021: -$41,4622021Revenue 2022: $507,379Expenses 2022: $466,306Net Income 2022: $41,0732022Revenue 2025: $188,090Expenses 2025: $235,614Net Income 2025: -$47,5242025

Highlighted filing

2021

Revenue$461,387
Expenses$502,849
Net Income-$41,462
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 9, 2022
Return Version
2020v4.1
Gross Receipts
$461,387
Mission and Program Overview

Mission

To represent and promote the interests of the pecan industry to government, growers, and customers

To represent and promote the interests of the pecan industry to government, growers, customers and consumers through: 1) appropriate information gathering and sharing,2) scientific research on the health benefits of pecans, and3) education of key points.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$162,584$162,709▲ $125
Cash and Non-Interest-Bearing Accounts$97,780$66,009▼ $31,771
Accounts Receivable$2,191--
Prepaid Expenses and Deferred Charges-$1,085-
Total Assets$264,221$229,803▼ $34,418
Other Assets Total$1,666$0▼ $1,666
Liabilities
Accounts Payable and Accrued Expenses$784$104,492▲ $103,708
Deferred Revenue$57,260$3,429▼ $53,831
Other Liabilities$0$3,223▲ $3,223
Total Liabilities$58,044$111,144▲ $53,100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$169,068$72,305▼ $96,763
Net Assets With Donor Restrictions$37,109$46,354▲ $9,245
Total Net Assets Fund Balance$206,177$118,659▼ $87,518
Total Liabilities and Net Assets / Fund Balance$264,221$229,803▼ $34,418
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve ZaffaranoChair
Jasper Sanfilippo JrPast Chair
Alex WilsonVice Chair
Blake HoustonDirector
Bob WhaleyDirector
David SalopekDirector
Homer HensonDirector
Jeff WornDirector
Kortney ChaseDirector
Lalo MedinaDirector
Marco LebaronDirector
Seaborn DellDirector
Will EasterlinDirector
Chris HarrellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Kellen CompanyManagement And Support Services3200 WINDY HILL RD SE STE 600W, Atlanta, GA 30339$327,200
Revenue and Support

Revenue Composition

Contributions and Grants
$324,040
Program Service Revenue
$137,207
Investment Income
$140
Other Revenue
$0
All Other Contributions
$7,517
Change in Net Assets
$-41,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$327,200
Conferences and Meetings---$106,788
Fees for Services Other---$49,277
Fees for Services Legal---$13,700
Office Expenses---$13,104
Fees for Services Accounting---$12,867
Advertising---$3,202
Insurance---$2,480
Travel---$2,122
Depreciation Depletion---$1,666
Information Technology---$1,400
Other Expenses---$-42,833
Total Functional Expenses$0$0$0$502,849
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Marketing, Promotion & Research Program Reserve$3,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

The organization delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees or key employees to the kellen company.

Form 990, Part VI, Section B, line 11B

Appropriate members of the management company and board review tax returns before and after filing with the irs. Not all members of the board review tax returns.

Form 990, Part VI, Section B, line 12C

The organization annually reviews conflict of interest policy and if any potential conflicts might exist, the matters are brought before the board of directors during periodic meetings.

Form 990, Part VI, Section B, line 15A

Officers, directors, and trustees are not compensated.

Form 990, Part VI, Section C, line 19

These items are made available at the organization offices upon request.

Filing and Contact Details

Filer

Filer Name
National Pecan Shellers & Processors
EIN
36-6112600
Phone
4042523663
Address
3200 WINDY HILL RD SE No 600W, ATLANTA, GA 30339

Signing Officer

Name
Delia Murphy
Title
Executive Director
Phone
4042523663
Signed
2022-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Zaffarano
Formed
1960
Legal Domicile
Ga
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Christopher J Clair CPA Pa
Address
6409 GLADSTONE DRIVE, SHAWNEE, KS 66218
Preparer
Christopher J Clair
Phone
9136310336
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

National pecan federation fees 24000. Shelf-life study fees 25277.

Form 990, Part XI, line 9:

Reduction due to reclassification of program reserve to liabilities -46056.

990, Part XII, Line 2C

The organization has delegated the responsibility of selecting an independent accountant to its management company.

Financial Statement Notes

Part X, Line 2:

The organization has no material uncertain tax positions to be accounted for in the financial statements under asc topic 740-10, accounting for uncertainty in income taxes.

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IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM RESERVE ASSESS
IRS990/ProgramServiceRevenueGrp/Desc1MEETING REGISTRATION F
IRS990/ProgramServiceRevenueGrp/Desc2MISC REIMBURSE SHELF-L
IRS990/ProgramServiceRevenueGrp/Desc3PETC/EXPORT ASSESSMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt048151
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt143425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt242631
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt048151
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt143425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt242631
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0170778
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0914
IRS990/PYOtherExpensesAmt0407037
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0188095
IRS990/PYRevenuesLessExpensesAmt0-47250
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0407037
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0359787
IRS990/ReconcilationRevenueExpnssAmt0-41462
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162584
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162709
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MARKETING, PROMOTION & RESEARCH PROGRAM RESERVE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt03223
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO THE KELLEN COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPROPRIATE MEMBERS OF THE MANAGEMENT COMPANY AND BOARD REVIEW TAX RETURNS BEFORE AND AFTER FILING WITH THE IRS. NOT ALL MEMBERS OF THE BOARD REVIEW TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ANNUALLY REVIEWS CONFLICT OF INTEREST POLICY AND IF ANY POTENTIAL CONFLICTS MIGHT EXIST, THE MATTERS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS DURING PERIODIC MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS, DIRECTORS, AND TRUSTEES ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE ITEMS ARE MADE AVAILABLE AT THE ORGANIZATION OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NATIONAL PECAN FEDERATION FEES 24000. SHELF-LIFE STUDY FEES 25277.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REDUCTION DUE TO RECLASSIFICATION OF PROGRAM RESERVE TO LIABILITIES -46056.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS DELEGATED THE RESPONSIBILITY OF SELECTING AN INDEPENDENT ACCOUNTANT TO ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0264221
IRS990/TotalAssetsEOYAmt0229803
IRS990/TotalAssetsGrp/BOYAmt0264221
IRS990/TotalAssetsGrp/EOYAmt0229803
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0324040
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0502849
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt058044
IRS990/TotalLiabilitiesEOYAmt0111144
IRS990/TotalLiabilitiesGrp/BOYAmt058044
IRS990/TotalLiabilitiesGrp/EOYAmt0111144
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0206177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0118659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0137207
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0140
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137207
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0461387
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0264221
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0229803
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02122
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03200 WINDY HILL RD SE No 600W
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030339
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0www.ilovepecans.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DELIA MURPHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04042523663
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL PECAN SHELLERS & PROCESSORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0366112600
ReturnHeader/Filer/PhoneNum04042523663
ReturnHeader/Filer/USAddress/AddressLine1Txt03200 WINDY HILL RD SE No 600W
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030339
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481243147
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTOPHER J CLAIR CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06409 GLADSTONE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHAWNEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066218
ReturnHeader/PreparerPersonGrp/PhoneNum09136310336
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER J CLAIR
ReturnHeader/ReturnTs02022-08-09T16:27:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DELIA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MURPHY
ReturnHeader/TaxPeriodBeginDt02020-10-01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$1.88$2.36$0.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.88$1.59$5.07$4.66$0.41
2021Detailed filing. Detailed filing data is available for this year.$2.30$1.11$1.19$4.61$5.03$0.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.58$2.06$3.60$4.07$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$3.04$1.31$4.29$6.72$2.43
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.26$4.43$1.84$4.75$4.71$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$1.39$1.80$4.85$4.28$0.57
2016Detailed filing. Detailed filing data is available for this year.$3.62$2.39$1.22$5.06$4.83$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.73$2.74$1.00$4.82$4.90$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$3.85$1.20$4.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$3.44$1.32$4.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$3.13$1.25$3.94