Civic Intelligence

The Institute

990 • Fiscal year 2014 • EIN 38-3680643

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 28, 2015

720 Kearney StreetDenver, CO 80220

(303) 399-3218

Siviq Scores

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

Liabilities / Assets

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.09x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

89th percentile

41%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$89,889

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

33%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,744,254

Up $322,187 (+13%) from 2013

Net Assets

Up

$2,659,191

Up $330,563 (+14%) from 2013

Liabilities

Down

$85,063

Down $8,376 (-9.0%) from 2013

Revenue

Up

$900,000

Up $222,670 (+33%) from 2013

Expenses

Up

$532,324

Up $102,969 (+24%) from 2013

Net Income

Up

$367,676

Up $119,701 (+48%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,631,373Liabilities 2010: $280,409Net Assets 2010: $1,350,9642010Assets 2011: $1,716,298Liabilities 2011: $298,076Net Assets 2011: $1,418,2222011Assets 2012: $1,968,166Liabilities 2012: $302,778Net Assets 2012: $1,665,3882012Assets 2013: $2,422,067Liabilities 2013: $93,439Net Assets 2013: $2,328,6282013Assets 2014: $2,744,254Liabilities 2014: $85,063Net Assets 2014: $2,659,1912014Assets 2015: $3,058,474Liabilities 2015: $2,476,769Net Assets 2015: $581,7052015Assets 2016: $3,690,228Liabilities 2016: $2,835,351Net Assets 2016: $854,8772016Assets 2017: $4,049,718Liabilities 2017: $2,956,778Net Assets 2017: $1,092,9402017Assets 2018: $4,097,767Liabilities 2018: $2,983,897Net Assets 2018: $1,113,8702018Assets 2019: $4,455,623Liabilities 2019: $2,852,667Net Assets 2019: $1,602,9562019Assets 2020: $4,870,170Liabilities 2020: $3,101,013Net Assets 2020: $1,769,1572020Assets 2021: $5,685,615Liabilities 2021: $3,246,638Net Assets 2021: $2,438,9772021Assets 2022: $4,922,623Liabilities 2022: $3,301,075Net Assets 2022: $1,621,5482022Assets 2023: $5,382,216Liabilities 2023: $3,288,327Net Assets 2023: $2,093,8892023Assets 2024: $5,556,715Liabilities 2024: $3,338,769Net Assets 2024: $2,217,9462024

Highlighted filing

2014

Assets$2,744,254
Liabilities$85,063
Net Assets$2,659,191

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $463,6782010Expenses 2011: $490,4592011Expenses 2012: $398,5272012Revenue 2013: $677,330Expenses 2013: $429,355Net Income 2013: $247,9752013Revenue 2014: $900,000Expenses 2014: $532,324Net Income 2014: $367,6762014Revenue 2015: $829,099Expenses 2015: $855,013Net Income 2015: -$25,9142015Revenue 2016: $888,014Expenses 2016: $782,694Net Income 2016: $105,3202016Revenue 2017: $893,606Expenses 2017: $851,930Net Income 2017: $41,6762017Revenue 2018: $1,206,428Expenses 2018: $976,646Net Income 2018: $229,7822018Revenue 2019: $963,249Expenses 2019: $1,011,950Net Income 2019: -$48,7012019Revenue 2020: $970,657Expenses 2020: $897,637Net Income 2020: $73,0202020Revenue 2021: $2,150,415Expenses 2021: $1,480,595Net Income 2021: $669,8202021Revenue 2022: $1,238,305Expenses 2022: $1,381,782Net Income 2022: -$143,4772022Revenue 2023: $1,255,742Expenses 2023: $1,151,081Net Income 2023: $104,6612023Revenue 2024: $1,517,504Expenses 2024: $1,024,748Net Income 2024: $492,7562024

Highlighted filing

2014

Revenue$900,000
Expenses$532,324
Net Income$367,676
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 28, 2015
Return Version
2014v5.0
Gross Receipts
$973,593
Mission and Program Overview

Mission

Conducting justice and corrections reasearch for effective policy-making.

Conducting justice and corrections research for effective policy-making.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,900,512$2,030,495▲ $129,983
Cash and Non-Interest-Bearing Accounts$307,648$342,954▲ $35,306
Savings and Temporary Cash Investments$114,234$196,759▲ $82,525
Accounts Receivable$84,500$127,801▲ $43,301
Land, Buildings, and Equipment, Net$15,173$46,245▲ $31,072
Total Assets$2,422,067$2,744,254▲ $322,187
Liabilities
Deferred Revenue$75,000$65,000▼ $10,000
Accounts Payable and Accrued Expenses$18,439$20,063▲ $1,624
Total Liabilities$93,439$85,063▼ $8,376
Net Assets / Fund Balance
Unrestricted Net Assets$2,328,628$2,659,191▲ $330,563
Total Net Assets Fund Balance$2,328,628$2,659,191▲ $330,563
Total Liabilities and Net Assets / Fund Balance$2,422,067$2,744,254▲ $322,187

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$46,245$99,348$145,593
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Wendy WareVice President$74,889$15,000$89,889
Drjames Austin PhdSecretary$51,205$720$51,925

Board Members and Trustees

NameTitle
Janice DavisPresident
Dr Barbara OwensDirector
Dr James WilsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$75,000
Program Service Revenue
$720,626
Investment Income
$104,374
Other Revenue
$0
All Other Contributions
$75,000
Change in Net Assets
$367,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,252
Salaries, Compensation, and Employee Benefits$172,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$253,520$93-$253,613
Current Officers, Directors, Trustees, and Key Employees$126,814--$126,814
Travel$56,105--$56,105
Other Salaries and Wages$32,673$1,324-$33,997
Fees for Service Investment Mgmnt Fees-$12,198-$12,198
Occupancy$3,000$9,000-$12,000
Payroll Taxes$10,473$788-$11,261
Depreciation Depletion-$8,477-$8,477
Office Expenses-$7,710-$7,710
Insurance$3,789$329-$4,118
Fees for Services Accounting-$3,195-$3,195
Other Expenses$33$9-$42
Total Functional Expenses$486,407$45,917$0$532,324
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The institute's form 990 is prepared by an independent accountant, then reviewed by the institute's accountant and forwarded to the vice president for review and signature prior to filing. Subsequent to filing, the form 990 is presented to the board of directors at its next annual meeting.

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

Annually each director, officer, employee and volunteer shall complete a disclosure form identifying any relationships, positions or circumstances in which he/she is involved that he or she believes could contribute to a conflict of interest. Any such information regarding the business interests of a director, officer, employee or volunteer, or a family member thereof, shall be treated as confidential and shall generally be made available only to the chair, the vice president, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of this policy. This policy shall be reviewed annually by each member of the board of directors. Any changes to the policy shall be communicated to all staff and volunteers.

Form 990, Part VI, Section B, Line 15

Officer compensation is voted on by the board each year at the annual board meeting. Deferred compensation from the previous year and salaries for the upcoming year are approved. Dr. Austin and wendy ware abstain from the vote. The last review of key employee compensation occurred in march 2015.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Institute
EIN
38-3680643
Phone
3033993218
Address
720 KEARNEY STREET, DENVER, CO 80220

Signing Officer

Name
Wendy Ware
Title
Vice President
Phone
3033993218
Signed
2015-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Ware
Formed
2003
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
3
Employees
3
Volunteers
0

Preparer

Firm
Anton Collins Mitchell Llp
Address
4999 PEARL EAST CIRCLE SUITE 300, BOULDER, CO 80301
Preparer
W F Jones Jr CPA
Phone
3034400399
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Payroll: program service expenses 0. Management and general expenses 93. Fundraising expenses 0. Total expenses 93. Research consultants: program service expenses 253,520. Management and general expenses 0. Fundraising expenses 0. Total expenses 253,520.

Raw XML Appendix363 raw XML fields

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/PublicSupportPY170Pct00.94570
IRS990ScheduleA/PublicSupportTotal170Amt02193934
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0150000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0642096
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0554353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0772485
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02193934
IRS990ScheduleA/TotalSupportAmt02357997
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt046245
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099348
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145593
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046245
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTE'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT, THEN REVIEWED BY THE INSTITUTE'S ACCOUNTANT AND FORWARDED TO THE VICE PRESIDENT FOR REVIEW AND SIGNATURE PRIOR TO FILING. SUBSEQUENT TO FILING, THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT ITS NEXT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY EACH DIRECTOR, OFFICER, EMPLOYEE AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH HE/SHE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. ANY SUCH INFORMATION REGARDING THE BUSINESS INTERESTS OF A DIRECTOR, OFFICER, EMPLOYEE OR VOLUNTEER, OR A FAMILY MEMBER THEREOF, SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE VICE PRESIDENT, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED TO ALL STAFF AND VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICER COMPENSATION IS VOTED ON BY THE BOARD EACH YEAR AT THE ANNUAL BOARD MEETING. DEFERRED COMPENSATION FROM THE PREVIOUS YEAR AND SALARIES FOR THE UPCOMING YEAR ARE APPROVED. DR. AUSTIN AND WENDY WARE ABSTAIN FROM THE VOTE. THE LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED IN MARCH 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAYROLL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 93. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93. RESEARCH CONSULTANTS: PROGRAM SERVICE EXPENSES 253,520. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 253,520.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02422067
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IRS990/TotalAssetsGrp/BOYAmt02422067
IRS990/TotalAssetsGrp/EOYAmt02744254
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045917
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0486407
IRS990/TotalFunctionalExpensesGrp/TotalAmt0532324
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt093439
IRS990/TotalLiabilitiesGrp/EOYAmt085063
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02659191
IRS990/TotalOtherCompensationAmt015720
IRS990/TotalProgramServiceExpensesAmt0486407
IRS990/TotalProgramServiceRevenueAmt0720626
IRS990/TotalReportableCompFromOrgAmt0126094
IRS990/TotalRevenueGrp/ExclusionAmt0104374
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0720626
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0900000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02422067
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02744254
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt056105
IRS990/TravelGrp/TotalAmt056105
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02328628
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02659191
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0720 KEARNEY STREET
IRS990/USAddress/CityNm0DENVER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080220
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0JFA-ASSOCIATES.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY WARE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03033993218
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0THEI
ReturnHeader/Filer/EIN0383680643
ReturnHeader/Filer/PhoneNum03033993218
ReturnHeader/Filer/USAddress/AddressLine1Txt0720 KEARNEY STREET
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080220
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010724563
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANTON COLLINS MITCHELL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04999 PEARL EAST CIRCLE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOULDER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080301
ReturnHeader/PreparerPersonGrp/PhoneNum03034400399
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W F JONES JR CPA
ReturnHeader/ReturnTs02015-11-02T09:45:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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.$5.56$3.34$2.22$1.52$1.02$0.49
2023Detailed filing. Detailed filing data is available for this year.$5.38$3.29$2.09$1.26$1.15$0.10
2022Detailed filing. Detailed filing data is available for this year.$4.92$3.30$1.62$1.24$1.38$0.14
2021Detailed filing. Detailed filing data is available for this year.$5.69$3.25$2.44$2.15$1.48$0.67
2020Detailed filing. Detailed filing data is available for this year.$4.87$3.10$1.77$0.97$0.90$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.46$2.85$1.60$0.96$1.01$0.05
2018Summary only. Only limited summary data is available for this year.$4.10$2.98$1.11$1.21$0.98$0.23
2017Summary only. Only limited summary data is available for this year.$4.05$2.96$1.09$0.89$0.85$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.69$2.84$0.85$0.89$0.78$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.06$2.48$0.58$0.83$0.86$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.74$0.09$2.66$0.90$0.53$0.37
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.09$2.33$0.68$0.43$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.30$1.67$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.30$1.42$0.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.28$1.35$0.46