Civic Intelligence

Rotary Lights Inc.

990 • Fiscal year 2019 • EIN 39-1977511

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 05, 2019

PO Box 215LA Crosse, WI 54601

(608) 785-8153

Siviq Scores

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

Liabilities / Assets

61st percentile

0.08x

Higher debt load relative to assets than 61% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.16x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

83rd percentile

30%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

2.4%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$666,797

Up $120,468 (+22%) from 2018

Net Assets

Up

$616,779

Up $92,382 (+18%) from 2018

Liabilities

Up

$50,018

Up $28,086 (+128%) from 2018

Revenue

Up

$311,761

Up $7,258 (+2.4%) from 2018

Expenses

Up

$219,379

Up $26,588 (+14%) from 2018

Net Income

Down

$92,382

Down $19,330 (-17%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $318,727Liabilities 2011: $65,377Net Assets 2011: $253,3502011Assets 2012: $340,206Liabilities 2012: $93,811Net Assets 2012: $246,3952012Assets 2013: $351,777Liabilities 2013: $75,665Net Assets 2013: $276,1122013Assets 2014: $360,798Liabilities 2014: $57,339Net Assets 2014: $303,4592014Assets 2016: $399,796Liabilities 2016: $13,632Net Assets 2016: $386,1642016Assets 2017: $421,603Liabilities 2017: $6,504Net Assets 2017: $415,0992017Assets 2018: $546,329Liabilities 2018: $21,932Net Assets 2018: $524,3972018Assets 2019: $666,797Liabilities 2019: $50,018Net Assets 2019: $616,7792019Assets 2020: $680,196Liabilities 2020: $13,906Net Assets 2020: $666,2902020Assets 2021: $827,904Liabilities 2021: $17,748Net Assets 2021: $810,1562021Assets 2022: $955,647Liabilities 2022: $28,872Net Assets 2022: $926,7752022Assets 2023: $1,167,907Liabilities 2023: $58,313Net Assets 2023: $1,109,5942023Assets 2024: $1,286,879Liabilities 2024: $92,536Net Assets 2024: $1,194,3432024Assets 2025: $1,352,440Liabilities 2025: $93,847Net Assets 2025: $1,258,5932025

Highlighted filing

2019

Assets$666,797
Liabilities$50,018
Net Assets$616,779

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $184,2602011Revenue 2012: $138,107Expenses 2012: $145,886Net Income 2012: -$7,7792012Revenue 2013: $167,268Expenses 2013: $163,603Net Income 2013: $3,6652013Revenue 2014: $168,320Expenses 2014: $141,448Net Income 2014: $26,8722014Revenue 2016: $233,084Expenses 2016: $164,485Net Income 2016: $68,5992016Revenue 2017: $240,226Expenses 2017: $212,349Net Income 2017: $27,8772017Revenue 2018: $304,503Expenses 2018: $192,791Net Income 2018: $111,7122018Revenue 2019: $311,761Expenses 2019: $219,379Net Income 2019: $92,3822019Revenue 2020: $307,830Expenses 2020: $241,137Net Income 2020: $66,6932020Revenue 2021: $404,734Expenses 2021: $254,600Net Income 2021: $150,1342021Revenue 2022: $527,756Expenses 2022: $399,171Net Income 2022: $128,5852022Revenue 2023: $489,051Expenses 2023: $306,754Net Income 2023: $182,2972023Revenue 2024: $488,672Expenses 2024: $399,700Net Income 2024: $88,9722024Revenue 2025: $499,028Expenses 2025: $437,768Net Income 2025: $61,2602025

Highlighted filing

2019

Revenue$311,761
Expenses$219,379
Net Income$92,382
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 5, 2019
Return Version
2018v3.1
Gross Receipts
$317,707
Mission and Program Overview

Mission

Holiday lights display as a means to collect food donations for individuals in need in the coulee region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$270,947$375,358▲ $104,411
Land, Buildings, and Equipment, Net$175,448$163,690▼ $11,758
Savings and Temporary Cash Investments$98,934$117,749▲ $18,815
Prepaid Expenses and Deferred Charges-$6,000-
Pledges and Grants Receivable-$3,000-
Inventories for Sale or Use$1,000$1,000→ $0
Total Assets$546,329$666,797▲ $120,468
Liabilities
Other Liabilities$21,932$50,018▲ $28,086
Total Liabilities$21,932$50,018▲ $28,086
Net Assets / Fund Balance
Unrestricted Net Assets$524,397$616,779▲ $92,382
Total Net Assets Fund Balance$524,397$616,779▲ $92,382
Total Liabilities and Net Assets / Fund Balance$546,329$666,797▲ $120,468

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$138,690$244,869$383,559
Land$25,000-$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat StephensPresident
ARIEN O'HERONDirector
Aaron MillerDirector
Beth StempinskiDirector
Bill HoelDirector
Bill WiesjahnDirector
Brad JohnsonDirector
Dave TrappDirector
Jim SpencerDirector
Jim WarrenDirector
Joe ThesingDirector
Karla StanekDirector
Larry PetersonDirector
Mark DahlkeDirector
Mike DiveleyDirector
Roger BjorgeDirector
Nancy ProctorSecretary
Terry MillerTreasurer
John WettsteinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$290,278
Program Service Revenue
$0
Investment Income
$2,146
Other Revenue
$19,337
All Other Contributions
$290,278
Change in Net Assets
$92,382
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,759
Grants and Similar Amounts Paid$28,620
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$51,795--$51,795
Grants to Domestic Orgs$28,620--$28,620
Occupancy$15,525--$15,525
Depreciation Depletion$14,963--$14,963
Other Expenses$13,035--$13,035
Office Expenses$2,337--$2,337
Fees for Services Accounting$2,200--$2,200
Fees for Services Other$825--$825
Conferences and Meetings$119--$119
Total Functional Expenses$219,379$0$0$219,379
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Sponsor Revenue$27,250
Accounts Payable$16,340
Accrued and Other Liabilities$5,034
Wells Fargo Credit Card$1,143
Kwik Trip Credit Card$251
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

990 is reviewed by president and treasurer prior to filing and made available to all other directors.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request; significant information is provided in program given to all who enter the park to view the display.

Filing and Contact Details

Filer

Filer Name
Rotary Lights Inc
EIN
39-1977511
Phone
6087858153
Address
PO BOX 215, LA CROSSE, WI 54601
Doing Business As
Rotary Lights Inc

Signing Officer

Name
Terry Miller
Title
Treasurer
Phone
6087858153
Signed
2019-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Miller
Legal Domicile
Wi
Voting Board Members
19
Independent Board Members
19
Employees
0

Preparer

Firm
Advisors Management Group
Address
505 KING ST STE 208, LA CROSSE, WI 54601-4062
Preparer
Melanie Chapel
Phone
6087820200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Equipment rental 11,954 0 0 electricity 8,000 0 0 supplies 5,701 0 0 volunteer appreciation 4,740 0 0 vehicle expense 4,466 0 0 security 4,318 0 0 lp gas & gasoline 3,848 0 0 repair & maintenance 2,566 0 0 telephone 2,186 0 0 hayrides 1,400 0 0 worker food & beverage 1,333 0 0 license 764 0 0 dues & subscriptions 400 0 0 bank charges 119 0 0 total 51,795 0 0

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IRS990/OtherLiabilitiesGrp/BOYAmt021932
IRS990/OtherLiabilitiesGrp/EOYAmt050018
IRS990/OtherRevenueMiscGrp/Desc0PROGRAM AD INCOME
IRS990/OtherRevenueMiscGrp/Desc1SALES OF USED LIGHTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1268
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1268
IRS990/OtherRevenueTotalAmt010768
IRS990/PartialLiquidationInd0false
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06000
IRS990/PrincipalOfficerNm0TERRY MILLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0286283
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt026135
IRS990/PYInvestmentIncomeAmt01202
IRS990/PYOtherExpensesAmt0166656
IRS990/PYOtherRevenueAmt017018
IRS990/PYRevenuesLessExpensesAmt0111712
IRS990/PYTotalExpensesAmt0192791
IRS990/PYTotalRevenueAmt0304503
IRS990/ReconcilationRevenueExpnssAmt092382
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1724
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt098934
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0117749
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0290278
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0286283
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0226161
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0211985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0197596
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01212303
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01202
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04881
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt027429
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt026730
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt020823
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt026052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021392
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0122426
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01202
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04881
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06083
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99550
IRS990ScheduleA/PublicSupportPY509Pct00.99490
IRS990ScheduleA/PublicSupportTotal509Amt01334729
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0317707
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0313013
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0246984
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0238037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0218988
IRS990ScheduleA/Total509Grp/TotalAmt01334729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0317707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0314215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0251865
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0238037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0218988
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01340812
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0138690
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0244869
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0383559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25034
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31143
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED SPONSOR REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCOUNTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED AND OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3WELLS FARGO CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4KWIK TRIP CREDIT CARD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163690
IRS990ScheduleD/TotalLiabilityAmt050018
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY PRESIDENT AND TREASURER PRIOR TO FILING AND MADE AVAILABLE TO ALL OTHER DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE UPON REQUEST; SIGNIFICANT INFORMATION IS PROVIDED IN PROGRAM GIVEN TO ALL WHO ENTER THE PARK TO VIEW THE DISPLAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT RENTAL 11,954 0 0 ELECTRICITY 8,000 0 0 SUPPLIES 5,701 0 0 VOLUNTEER APPRECIATION 4,740 0 0 VEHICLE EXPENSE 4,466 0 0 SECURITY 4,318 0 0 LP GAS & GASOLINE 3,848 0 0 REPAIR & MAINTENANCE 2,566 0 0 TELEPHONE 2,186 0 0 HAYRIDES 1,400 0 0 WORKER FOOD & BEVERAGE 1,333 0 0 LICENSE 764 0 0 DUES & SUBSCRIPTIONS 400 0 0 BANK CHARGES 119 0 0 TOTAL 51,795 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0546329
IRS990/TotalAssetsEOYAmt0666797
IRS990/TotalAssetsGrp/BOYAmt0546329
IRS990/TotalAssetsGrp/EOYAmt0666797
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0290278
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0219379
IRS990/TotalFunctionalExpensesGrp/TotalAmt0219379
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021932
IRS990/TotalLiabilitiesEOYAmt050018
IRS990/TotalLiabilitiesGrp/BOYAmt021932
IRS990/TotalLiabilitiesGrp/EOYAmt050018
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0524397
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0616779
IRS990/TotalProgramServiceExpensesAmt0219379
IRS990/TotalRevenueGrp/ExclusionAmt0-1724
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023207
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0311761
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0546329
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0666797
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0524397
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0616779
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt027 MARKET STREET
IRS990/USAddress/CityNm0LA CROSSE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054601
IRS990/VotingMembersGoverningBodyCnt019

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.09$1.26$0.50$0.44$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.09$1.19$0.49$0.40$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.06$1.11$0.49$0.31$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.03$0.93$0.53$0.40$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$0.40$0.25$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.31$0.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$0.31$0.22$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.52$0.30$0.19$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.42$0.24$0.21$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.23$0.16$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.30$0.17$0.14$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.08$0.28$0.17$0.16$0.00
2012Summary only. Only limited summary data is available for this year.$0.34$0.09$0.25$0.14$0.15$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.07$0.25$0.18