Civic Intelligence

Exceptional Persons Inc.

990 • Fiscal year 2015 • EIN 42-0794846

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 23, 2015

Organization ProfileWWW.EPISERVICE.ORG

View Organization Page

PO Box 4090Waterloo, IA 50704-4090

(319) 232-6671

Siviq Scores

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

Liabilities / Assets

56th percentile

0.31x

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.14x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

45th percentile

1.7%

Higher net margin than 45% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$151,167

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

50th percentile

1.1%

Faster asset growth than 50% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

1.7%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$9,453,070

Up $106,396 (+1.1%) from 2014

Net Assets

Up

$6,547,370

Up $154,730 (+2.4%) from 2014

Liabilities

Down

$2,905,700

Down $48,334 (-1.6%) from 2014

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin45th percentile

Revenue

Up

$21,310,027

Up $362,415 (+1.7%) from 2014

Expenses

Up

$20,948,066

Up $388,602 (+1.9%) from 2014

Net Income

Down

$361,961

Down $26,187 (-6.7%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$30M$20M$10M$0Assets 2011: $9,051,818Liabilities 2011: $3,505,423Net Assets 2011: $5,546,3952011Assets 2012: $8,889,149Liabilities 2012: $3,242,227Net Assets 2012: $5,646,9222012Assets 2013: $8,871,246Liabilities 2013: $3,033,758Net Assets 2013: $5,837,4882013Assets 2014: $9,346,674Liabilities 2014: $2,954,034Net Assets 2014: $6,392,6402014Assets 2015: $9,453,070Liabilities 2015: $2,905,700Net Assets 2015: $6,547,3702015Assets 2016: $10,751,780Liabilities 2016: $3,530,723Net Assets 2016: $7,221,0572016Assets 2017: $10,198,893Liabilities 2017: $3,384,588Net Assets 2017: $6,814,3052017Assets 2018: $10,812,352Liabilities 2018: $3,682,978Net Assets 2018: $7,129,3742018Assets 2019: $11,099,618Liabilities 2019: $3,112,571Net Assets 2019: $7,987,0472019Assets 2020: $14,757,919Liabilities 2020: $6,482,118Net Assets 2020: $8,275,8012020Assets 2021: $15,805,622Liabilities 2021: $3,045,105Net Assets 2021: $12,760,5172021Assets 2022: $16,374,370Liabilities 2022: $3,378,663Net Assets 2022: $12,995,7072022Assets 2023: $17,197,441Liabilities 2023: $3,459,642Net Assets 2023: $13,737,7992023Assets 2024: $18,281,842Liabilities 2024: $3,053,985Net Assets 2024: $15,227,8572024Assets 2025: $21,316,259Liabilities 2025: $2,573,780Net Assets 2025: $18,742,4792025

Highlighted filing

2015

Assets$9,453,070
Liabilities$2,905,700
Net Assets$6,547,370
Open 2015 Filing

Operations Trend

Revenue Growth44th percentile

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

$30M$20M$10M$0-$10MExpenses 2011: $18,621,9212011Expenses 2012: $18,651,4912012Expenses 2013: $19,603,8262013Revenue 2014: $20,947,612Expenses 2014: $20,559,464Net Income 2014: $388,1482014Revenue 2015: $21,310,027Expenses 2015: $20,948,066Net Income 2015: $361,9612015Revenue 2016: $21,562,715Expenses 2016: $20,912,586Net Income 2016: $650,1292016Revenue 2017: $19,662,771Expenses 2017: $19,720,916Net Income 2017: -$58,1452017Revenue 2018: $19,160,787Expenses 2018: $18,897,153Net Income 2018: $263,6342018Revenue 2019: $20,073,521Expenses 2019: $19,317,583Net Income 2019: $755,9382019Revenue 2020: $20,288,839Expenses 2020: $20,056,822Net Income 2020: $232,0172020Revenue 2021: $23,613,426Expenses 2021: $19,660,757Net Income 2021: $3,952,6692021Revenue 2022: $21,131,574Expenses 2022: $20,343,284Net Income 2022: $788,2902022Revenue 2023: $21,717,196Expenses 2023: $21,448,321Net Income 2023: $268,8752023Revenue 2024: $23,517,480Expenses 2024: $22,683,893Net Income 2024: $833,5872024Revenue 2025: $25,293,289Expenses 2025: $22,194,684Net Income 2025: $3,098,6052025

Highlighted filing

2015

Revenue$21,310,027
Expenses$20,948,066
Net Income$361,961
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 23, 2015
Return Version
2014v5.0
Gross Receipts
$22,024,577
Mission and Program Overview

Mission

Exceptional persons, inc. (epi) is dedicated to connecting people, creating opportunities, and nurturing growth. Our mission comes to life through four core service areas: community living, children & family services, employment services, and property management. With a reach across 23 counties, epi is committed to building vibrant, inclusive communities where individuals with diabilities can thrive.

Exceptional persons, inc. Makes a positive difference for people living with disabilities, enhances community child care and strengthens families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,001,397$4,035,569▲ $34,172
Accounts Receivable$1,699,320$1,722,428▲ $23,108
Investments in Publicly Traded Securities$1,699,047$1,652,584▼ $46,463
Savings and Temporary Cash Investments$1,300,407$1,512,898▲ $212,491
Pledges and Grants Receivable$578,447$465,042▼ $113,405
Inventories for Sale or Use$23,501$26,001▲ $2,500
Prepaid Expenses and Deferred Charges$11,510$9,538▼ $1,972
Cash and Non-Interest-Bearing Accounts$345$345→ $0
Total Assets$9,346,674$9,453,070▲ $106,396
Other Assets Total$32,700$28,665▼ $4,035
Liabilities
Accounts Payable and Accrued Expenses$1,312,514$1,322,857▲ $10,343
Tax Exempt Bond Liabilities$1,328,767$1,155,890▼ $172,877
Other Liabilities$206,776$342,678▲ $135,902
Unsecured Notes Loans Payable$78,331$57,745▼ $20,586
Deferred Revenue$27,646$26,530▼ $1,116
Total Liabilities$2,954,034$2,905,700▼ $48,334
Net Assets / Fund Balance
Unrestricted Net Assets$6,392,640$6,547,370▲ $154,730
Total Net Assets Fund Balance$6,392,640$6,547,370▲ $154,730
Total Liabilities and Net Assets / Fund Balance$9,346,674$9,453,070▲ $106,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,877,747$2,294,317$5,172,064
Other Land Buildings$375,787$1,192,723$1,568,510
Equipment$217,483$793,627$1,011,110
Land$564,552-$564,552
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra JunglingExecutive DiFT$136,946$14,221$151,167
-Executive Director-$136,946$14,221$151,167
-Business DirectorFT$102,681$11,797$114,478

Board Members and Trustees

NameTitle
Wade ItzenPresident
Clark PorterDirector
Craig WhiteDirector
Deb LillyDirector
Frank MagsamenDirector
Jake HuffDirector
Janice BearbowerDirector
Kevin AhrenholzDirector
Stacey BentleyDirector
Steve LindamanDirector
Dan LeviPast Preside
Sue FangmanSecretary
Heather GundersonTreasurer
Vicki ParsonsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,222,227
Program Service Revenue
$17,281,589
Investment Income
$247,917
Other Revenue
$558,294
Change in Net Assets
$361,961

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,303,918
Revenue Not Reported on Financial Statements
$6,109
Revenue Not Reported on Form 990
$-207,231
Total Revenue per Audited Statements
$21,096,687
Total Revenue per Form 990
$21,310,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,525,271
Other Expenses$4,422,795
Total Fundraising Expense$104,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,644,881$719,636$48,400$13,412,917
Other Employee Benefits$1,261,205$70,532$4,531$1,336,268
Payroll Taxes$947,120$77,785$3,461$1,028,366
All Other Expenses$634,405$154,322$19,621$808,348
Occupancy$693,410$12,892$493$706,795
Pension Plan Contributions$430,530$28,150$2,470$461,150
Depreciation Depletion$285,861$22,526$218$308,605
Office Expenses$228,829$67,779$11,647$308,255
Current Officers, Directors, Trustees, and Key Employees-$286,570-$286,570
Travel$255,942$6,250$553$262,745
Other Expenses$157,671$2,015-$157,671
Insurance$88,953$20,007$3,751$112,711
Conferences and Meetings$87,231$11,059$1,437$99,727
Fees for Services Accounting$9,810$43,003$7,914$60,727
Advertising$38,057$901$379$39,337
Fees for Service Investment Mgmnt Fees-$6,109-$6,109
Total Functional Expenses$19,313,655$1,529,536$104,875$20,948,066

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$20,948,066
Expenses per Audited Statements$20,941,957
Total Expenses per Audited Statements$20,941,957
Expenses Not Reported on Financial Statements$6,109
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dan LeviBoard MemberLevi ArchitectureNo-
Stacey BentleyBoard MemberEpi Utilizes CommuniNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Accounts$342,678

Bond Issues

BondIssuerIssuedIssue PricePurpose
ABlack Hawk County Ia2005-12-01$1,500,000SEE PART VI

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
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
Yes
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
No

Governance Explanations

Form 990, Part VI

“Part vi section a, line 2: frank magsamen, board member, and craig white, board member, are on the black hawk county board of supervisors and exceptional persons, inc has bonds from black hawk county”

Form 990, Page 6, Part VI, Line 2

“Frank magsamen craig white board member board member see above”

Form 990, Page 6, Part VI, Line 11B

“The 990 and annual audit are presented to the finance committee and board of directors at the october meeting prior to submitting the form 990. The senior auditor makes the presentation reviewing both documents with officers and directors. Directors receive these materials a week prior to the meetings for their review.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy addresses the need to disclose any potential conflicts an officer, director, or any key employee may have. The conflict of interest form is completed and reviewed annually. Any conflict arising throughout the year is to be disclosed with completion of a new conflict of interest form at that time. The forms are reviewed and kept on file to assure the abstention from voting for any item relating to the conflict of an officer, director, or key employee.”

Form 990, Page 6, Part VI, Line 15A

“Wage survey data for all organizational positions is obtained annually during the budgeting process. The information is used to establish the overall pay plan for the next fiscal year as well as determining comparability of executive director and top management compensation. All information and the proposed pay plan are reviewed by human resources committee and finance committee for recommendation of approval to the full board of directors. Executive director and top management compensation are specifically listed for review and approval during this process.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request made to the agency. Requests are forwarded to the executive director and business director for prompt response.”

Filing and Contact Details

Filer

Filer Name
Exceptional Persons Inc
EIN
42-0794846
Phone
3192326671
Address
PO BOX 4090, WATERLOO, IA 50704-4090

Signing Officer

Name
Christopher Sparks
Title
Executive Director
Phone
3192326671
Signed
2015-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Sparks
Formed
1957
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
616
Volunteers
65

Preparer

Firm
Hogan - Hansen Pc
Address
PO BOX 240, WATERLOO, IA 50704-0240
Preparer
Steven K Duggan CPA
Phone
3192335225
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Special services - provide respite services to children with disabilities and their families and day program services to adults with disabilities. Expenses 917,556 revenue 873,253 employment services expenses 414,851 revenue 346,086 member agengies expenses 191,612 revenue 202,730 other programs expenses 108,647 revenue 256,273”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management annually makes an appropriate evaluation of any uncertain income tax positions based upon current statutes in completing these financial statements and the notes to the financial statements. As of june 30, 2015, management believes that there were no uncertain income tax positions for which a material change in the unrecognized effect would be reasonably possible within the next 12 months. The open years for audit of the organization's form 990 are 2012-2015.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt15BUSINESS DIR
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0EXCEPTIONAL PERSONS, INC. MAKES A POSITIVE DIFFERENCE FOR PEOPLE LIVING WITH DISABILITIES, ENHANCES COMMUNITY CHILD CARE AND STRENGTHENS FAMILIES.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt01336268
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IRS990/OtherExpensesGrp/Desc3BUILDING & GROUNDS SUPPLI
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IRS990/OtherExpensesGrp/ProgramServicesAmt01197694
IRS990/OtherExpensesGrp/ProgramServicesAmt1190444
IRS990/OtherExpensesGrp/ProgramServicesAmt2161612
IRS990/OtherExpensesGrp/ProgramServicesAmt3157671
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IRS990/OtherExpensesGrp/TotalAmt1190444
IRS990/OtherExpensesGrp/TotalAmt2161612
IRS990/OtherExpensesGrp/TotalAmt3157671
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IRS990/OtherRevenueTotalAmt0138236
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt048400
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt012644881
IRS990/OtherSalariesAndWagesGrp/TotalAmt013412917
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03461
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt077785
IRS990/PayrollTaxesGrp/ProgramServicesAmt0947120
IRS990/PayrollTaxesGrp/TotalAmt01028366
IRS990/PensionPlanContributionsGrp/FundraisingAmt02470
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt028150
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0430530
IRS990/PensionPlanContributionsGrp/TotalAmt0461150
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0578447
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011510
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09538
IRS990/PrincipalOfficerNm0CHRISTOPHER SPARKS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/Desc0FEES AND CONTRACTS FROM GOVER
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACTED SERVICE
IRS990/ProgramServiceRevenueGrp/Desc2VEHICLE REPAIRS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016831763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1338020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016831763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1338020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2111806
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0111806
IRS990/ProgSrvcAccomActy2Grp/Desc0DAY CARE SERVICES- PROVIDE RESOURCE AND REFERRAL ASSISTANCE TO DAY CARE PROVIDERS AND OPERATE THE FEDERAL CHILD AND ADULT CARE FOOD PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02742598
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt019446
IRS990/ProgSrvcAccomActy3Grp/Desc0TRANSPORTATION SERVICES- PROVIDE BUSING AND OTHER TRANSPORTATION SERVICES TO RESIDENTIAL CLIENTS, SCHOOLS, AND OTHER QUALIFIED INDIVIDUALS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01014684
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPECIAL SERVICES - PROVIDE RESPITE SERVICES TO CHILDREN WITH DISABILITIES AND THEIR FAMILIES AND DAY PROGRAM SERVICES TO ADULTS WITH DISABILITIES. EXPENSES 917,556 REVENUE 873,253 EMPLOYMENT SERVICES EXPENSES 414,851 REVENUE 346,086 MEMBER AGENGIES EXPENSES 191,612 REVENUE 202,730 OTHER PROGRAMS EXPENSES 108,647 REVENUE 256,273
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01678342
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,453,070
Liabilities
$2,905,700
Net assets
$6,547,370
Revenue
$21,310,027
Expenses
$20,948,066
Net income
$361,961
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$2.57$18.7$25.3$22.2$3.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$3.05$15.2$23.5$22.7$0.83
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$3.46$13.7$21.7$21.4$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.4$3.38$13.0$21.1$20.3$0.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$3.05$12.8$23.6$19.7$3.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$6.48$8.28$20.3$20.1$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$3.11$7.99$20.1$19.3$0.76
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$3.68$7.13$19.2$18.9$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$3.38$6.81$19.7$19.7$0.06
2016Detailed filing. Detailed filing data is available for this year.$10.8$3.53$7.22$21.6$20.9$0.65
2015Detailed filing. Detailed filing data is available for this year.$9.45$2.91$6.55$21.3$20.9$0.36
2014Detailed filing. Detailed filing data is available for this year.$9.35$2.95$6.39$20.9$20.6$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.87$3.03$5.84$19.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.89$3.24$5.65$18.7
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.05$3.51$5.55$18.6