Civic Intelligence

Arbor Acres United Methodist Retirement Community Inc.

990 • Fiscal year 2015 • EIN 56-1152263

Jan 01, 2015 to Dec 31, 2015 • Filed on May 25, 2016

1240 Arbor RoadWinstonsalem, NC 27104-1197

(336) 724-7921

Siviq Scores

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

Liabilities / Assets

74th percentile

0.64x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

2.52x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2015

Net Margin

63rd percentile

8.3%

Higher net margin than 63% of similar nonprofits.

2015 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2015

Top Officer Pay

32nd percentile

$331,830

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2015

Asset Growth

63rd percentile

4.2%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

0.7%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2014 to 2015

Assets

Up

$124,263,962

Up $4,951,459 (+4.1%) from 2014

Net Assets

Up

$45,354,961

Up $283,255 (+0.6%) from 2014

Liabilities

Up

$78,909,001

Up $4,668,204 (+6.3%) from 2014

Revenue

Up

$31,334,469

Up $206,422 (+0.7%) from 2014

Expenses

Up

$28,723,615

Up $569,795 (+2.0%) from 2014

Net Income

Down

$2,610,854

Down $363,373 (-12%) from 2014

Historical Trend

Balance Sheet Trend

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

$300M$200M$100M$0Assets 2011: $106,319,115Liabilities 2011: $69,915,399Net Assets 2011: $36,403,7162011Assets 2012: $111,880,900Liabilities 2012: $73,045,475Net Assets 2012: $38,835,4252012Assets 2013: $116,400,311Liabilities 2013: $73,827,004Net Assets 2013: $42,573,3072013Assets 2014: $119,312,503Liabilities 2014: $74,240,797Net Assets 2014: $45,071,7062014Assets 2015: $124,263,962Liabilities 2015: $78,909,001Net Assets 2015: $45,354,9612015Assets 2016: $130,257,000Liabilities 2016: $83,722,382Net Assets 2016: $46,534,6182016Assets 2017: $130,540,923Liabilities 2017: $79,644,155Net Assets 2017: $50,896,7682017Assets 2018: $129,937,686Liabilities 2018: $79,185,603Net Assets 2018: $50,752,0832018Assets 2019: $136,351,629Liabilities 2019: $81,676,920Net Assets 2019: $54,674,7092019Assets 2020: $141,135,946Liabilities 2020: $83,702,447Net Assets 2020: $57,433,4992020Assets 2021: $155,220,604Liabilities 2021: $92,850,912Net Assets 2021: $62,369,6922021Assets 2022: $194,181,150Liabilities 2022: $127,764,705Net Assets 2022: $66,416,4452022Assets 2023: $204,571,385Liabilities 2023: $132,743,492Net Assets 2023: $71,827,8932023Assets 2024: $207,154,578Liabilities 2024: $127,437,715Net Assets 2024: $79,716,8632024

Highlighted filing

2015

Assets$124,263,962
Liabilities$78,909,001
Net Assets$45,354,961

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $20,917,1382011Expenses 2012: $24,249,7692012Revenue 2013: $28,265,112Expenses 2013: $26,893,307Net Income 2013: $1,371,8052013Revenue 2014: $31,128,047Expenses 2014: $28,153,820Net Income 2014: $2,974,2272014Revenue 2015: $31,334,469Expenses 2015: $28,723,615Net Income 2015: $2,610,8542015Revenue 2016: $31,152,406Expenses 2016: $31,278,146Net Income 2016: -$125,7402016Revenue 2017: $33,720,348Expenses 2017: $32,773,436Net Income 2017: $946,9122017Revenue 2018: $36,243,749Expenses 2018: $34,507,963Net Income 2018: $1,735,7862018Revenue 2019: $39,982,275Expenses 2019: $36,402,427Net Income 2019: $3,579,8482019Revenue 2020: $39,848,773Expenses 2020: $37,815,900Net Income 2020: $2,032,8732020Revenue 2021: $40,394,713Expenses 2021: $38,902,524Net Income 2021: $1,492,1892021Revenue 2022: $44,731,107Expenses 2022: $40,981,488Net Income 2022: $3,749,6192022Revenue 2023: $51,036,034Expenses 2023: $47,724,267Net Income 2023: $3,311,7672023Revenue 2024: $55,658,686Expenses 2024: $51,408,625Net Income 2024: $4,250,0612024

Highlighted filing

2015

Revenue$31,334,469
Expenses$28,723,615
Net Income$2,610,854
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 25, 2016
Return Version
2015v2.1
Gross Receipts
$31,576,284
Mission and Program Overview

Mission

Arbor acres, an affiliate ministry of the united methodist church, serves senior adults through facilities and programs that enhance opportunity for security, contentment and life with meaning and purpose.

To serve senior adults while providing security, contentment, and life with meaning & purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$84,922,542$90,251,334▲ $5,328,792
Investments in Publicly Traded Securities$31,408,339$29,818,247▼ $1,590,092
Cash and Non-Interest-Bearing Accounts$695,730$1,782,398▲ $1,086,668
Pledges and Grants Receivable$907,219$1,000,837▲ $93,618
Intangible Assets$788,006$775,097▼ $12,909
Prepaid Expenses and Deferred Charges$292,875$342,567▲ $49,692
Accounts Receivable$297,792$293,482▼ $4,310
Total Assets$119,312,503$124,263,962▲ $4,951,459
Liabilities
Tax Exempt Bond Liabilities$43,991,567$46,242,011▲ $2,250,444
Deferred Revenue$27,303,243$29,068,080▲ $1,764,837
Accounts Payable and Accrued Expenses$1,885,583$2,484,905▲ $599,322
Other Liabilities$1,060,404$1,114,005▲ $53,601
Total Liabilities$74,240,797$78,909,001▲ $4,668,204
Net Assets / Fund Balance
Unrestricted Net Assets$33,957,724$35,629,314▲ $1,671,590
Permanently Rstr Net Assets$6,934,047$7,389,471▲ $455,424
Temporarily Rstr Net Assets$4,179,935$2,336,176▼ $1,843,759
Total Net Assets Fund Balance$45,071,706$45,354,961▲ $283,255
Total Liabilities and Net Assets / Fund Balance$119,312,503$124,263,962▲ $4,951,459

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,014,175$45,826,872$116,841,047
Other Land Buildings$13,290,277$4,675,397$17,965,674
Equipment$3,778,057$6,513,560$10,291,617
Land$2,168,825-$2,166,825

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$13,889,622$455,424▼ $59,169$566,705$13,719,172
2014$13,557,947$121,811▲ $729,268$519,404$13,889,622
2013$11,783,207$491,275▲ $1,809,160$525,695$13,557,947
2012$10,883,094$179,181▲ $1,173,090$452,158$11,783,207
2011$10,714,767$376,959▲ $226,699$435,331$10,883,094
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
W David PinerCEOFT$235,274$96,556$331,830
Kenneth W BoylesCFOFT$165,454$39,886$205,340
Kathy GwynCOOFT$130,818$33,503$164,321
Lynn a RossTop 5 Highest CompensatedFT$111,749$12,137$123,886
David W MatthewsTop 5 Highest CompensatedFT$110,877$10,033$120,910
Leslie a CranfillTop 5 Highest CompensatedFT$100,071$13,220$113,291
Katrina BodfordCorporate SecretaryFT$51,309$13,077$64,386

Board Members and Trustees

NameTitle
Victoria HuntBoard Chair
Dale Dek DriscollChair Elect
Susan a SchwartzChair Elect
Amy EglestonBoard Member
Anita OgburnBoard Member
Bishop Larry GoodpastorBoard Member
David B BlancoBoard Member
Doris WhittBoard Member
Dr Dudley ChamdlerBoard Member
Florence CorpeningBoard Member
J William Mcguinn JrBoard Member
James GallaherBoard Member
James RuffinBoard Member
James a Rousseau IiBoard Member
Kathy NelsonBoard Member
Kay Johnson-wareBoard Member
Lisa P PurcellBoard Member
Marian DouglasBoard Member
Mary Preston YatesBoard Member
Nick DavesBoard Member
Pamela BallBoard Member
Ralph HolthauserBoard Member
Rev Dr Jeffrey PattersonBoard Member
Rev Dr William T Medlin IiiBoard Member
Richard SpanglerBoard Member
Scott GerdingBoard Member
Steven ReederBoard Member
Steven VirgilBoard Member
Susan HauserBoard Member
William SayersBoard Member
Nancy S CannonSecretary
Paul WilesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Frank L Blum Construction CompanyConstruction830 NE 25TH STREET, Winstonsalem, NC 27105$4,572,647
Bwhawkins BuildersConstruction3614 N LAKESHORE DRIVE, Clemmons, NC 27012$1,473,354
US Food ServiceFood Services125 FORT MILL PKWY, Fort Mill, SC 29715$1,385,653
Wm Wrege Building Co INCConstruction2250 TRINIDAD LANE, Winstonsalem, NC 27106$1,018,940
Icon Builders LLCConstruction2655 FOREST DR, Winstonsalem, NC 27104$390,612
Revenue and Support

Revenue Composition

Contributions and Grants
$2,520,074
Program Service Revenue
$26,761,749
Investment Income
$1,933,566
Other Revenue
$119,080
All Other Contributions
$2,438,204
Change in Net Assets
$2,610,854

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,071,040
Revenue Not Reported on Financial Statements
$2,263,429
Revenue Not Reported on Form 990
$-23,696
Other Revenue Adjustments
$2,263,429
Total Revenue per Audited Statements
$29,047,344
Total Revenue per Form 990
$31,334,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,807,714
Other Expenses$13,883,401
Total Fundraising Expense$429,987
Professional Fundraising Fees$32,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,997,474$587,630$284,706$9,869,810
Depreciation Depletion$5,587,717--$5,587,717
Other Employee Benefits$2,835,744$346,607$42,828$3,225,179
Office Expenses$1,996,417$330,391$38,288$2,365,096
Occupancy$1,349,119$105,575-$1,454,694
Interest$1,452,537--$1,452,537
Payroll Taxes$814,289$104,153$28,406$946,848
Fees for Services Other$807,299$89,583$2,808$899,690
Current Officers, Directors, Trustees, and Key Employees$208,467$557,410-$765,877
Insurance-$274,945-$274,945
Other Expenses$169,203--$169,203
Advertising-$143,674-$143,674
Fees for Services Legal-$95,032-$95,032
Fees for Services Accounting-$87,882-$87,882
Information Technology$67,174--$67,174
Fees for Services Professional Fundraising--$32,500$32,500
All Other Expenses$15,405$59$451$15,915
Travel$11,297$1,246-$12,543
Conferences and Meetings$2,412--$2,412
Total Functional Expenses$25,569,441$2,724,187$429,987$28,723,615

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$28,764,089
Expenses per Audited Statements$28,723,615
Total Expenses per Form 990$28,723,615
Expenses Not Reported on Form 990$40,474
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$32,500
Fundraising Direct Expenses$31,355
Fundraising Gross Income$4,715

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Meals-on-wheels$60,255-$9,030-
Crisis Control$26,330$4,715$76$4,639
Total Events$86,585$4,715$31,355$-26,640
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Rate Swap Liability$1,053,374
Refundable Deposits$60,631

Bond Issues

BondIssuerIssuedIssue PricePurpose
BNorth Carolina Medical Care Commission2010-06-10$28,875,000CAPITAL EXPENDITURES
ANorth Carolina Medical Care Commission2007-03-21$17,845,817REFUND SERIES 2002 ISSUE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$28,875,000-$1,169,872$317,532
A$17,845,938$1,434,774$1,945,000$312,927

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
Yes
Corrective action procedures
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
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 organization provided an electronic copy of the form 990 to all voting board members for personal review prior to a regularly scheduled board meeting. A question and answer period was held at the board meeting to address any questions.

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

Each year, all board members are required to sign a certification that they have read and understand our policy. They are also required to disclose any potential conflicts or relationships. These certifications are kept on file and are reviewed annually.

Form 990, Part VI, Section B, Line 15

Compensation of all officers, senior managers, and highest paid employees is annually reviewed and approved by an independant compensation committee of consisting of the board chair, chair of human resources, and chair of the finance committee. The human resources accumulates comparative data from 990's of comparable organizations, leading age, and other wage surveys to compare to current compensation for reasonableness.

Form 990, Part VI, Section C, Line 18

The organization's form 990 is made available to the public upon request. Additionally, recent filings of the form can be found on www.guidestar.org.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and conflict of interest policy available upon request. Annual audited financial statements are posted on electronic municipal market access on the msrb website. Those documents are also a part of the annual disclosure statement made available through the nc department of insurance website. The annual audit is distributed to resident council and made available to any resident upon request.

Filing and Contact Details

Filer

Filer Name
Arbor Acres United Methodist
EIN
56-1152263
Phone
3367247921
Address
1240 ARBOR ROAD, WINSTONSALEM, NC 27104-1197

Signing Officer

Name
Kenneth Boyles
Title
Chief Financial Officer
Phone
3367247921
Signed
2016-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Boyles
Formed
1975
Legal Domicile
Nc
Voting Board Members
29
Independent Board Members
29
Employees
493
Volunteers
100

Preparer

Firm
Dixon Hughes Goodman Llp
Address
500 RIDGEFIELD COURT, ASHEVILLE, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in interest rate swap -2,263,429.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

Arbor acres currently maintains a financial assistance program and policy for residents holding continuing care residency agreements in the event the resident(s) should become unable to pay for services. There is a board designated assistance endowment of $5,114,236 and a permanent assistance endowment of $6,889,471. There is a swimming pool endowment of $500,000.

PART X, LINE 2:

Arbor acres is exempt from federal income taxes under section 501(c)(3) of the internal revenue code; accordingly, the accompanying financial statements do not reflect a provision or liability for federal and state income taxes. Arbor acres has determined that it does not have any material unrecognized tax benefits or obligations as of december 31, 2015. Fiscal years ending on or after december 31, 2012 remain subject to examination by federal and state tax authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 9,119. Special event expenses 31,355.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Change in interest rate swap 2,263,429.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 9,119. Special event expenses 31,355.

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IRS990/Desc0ARBOR ACRES, A CONTINUING CARE RETIREMENT COMMUNITY (CCRC), PROVIDING A CONTINUUM OF INDEPENDENT LIVING FACILITIES WHICH INCLUDE FOUR MID-RISE RESIDENTIAL WINGS CONTAINING 124 UNITS (STUDIO, EFFICIENCY AND CONNECTING ROOM SUITES); 2 TWO-BEDROOM COURTYARD APARTMENTS; 6 ONE-BEDROOM AND 6 TWO-BEDROOM CLUSTER HOMES AND 128 HOUSES. IN ADDITION TO THE INDEPENDENT LIVING FACILITIES, ARBOR ACRES ALSO HAS 102 ADULT CARE HOME BEDS AND 65 NURSING CARE BEDS (LOCATED IN THE FITZGERALD HEALTH CENTER). AS OF DECEMBER 31, 2015, ARBOR ACRES SERVED 458 RESIDENTS IN THE ABOVE UNITS.ARBOR ACRES HOLDS MEMBERSHIPS WITH LEADING AGE (FORMERLY THE AMERICAN ASSOCIATION OF HOMES AND SERVICES FOR THE AGING) AND LEADING AGE NC (FORMERLY THE NORTH CAROLINA ASSOCIATION OF NON-PROFIT HOMES FOR THE AGING). THE FACILITY IS ACCREDITED THROUGH THE CONTINUING CARE ACCREDITATION COMMISSION.AN IMPORTANT COMPONENT OF FULFILLING ARBOR ACRES' MISSION IS THE PROVISION OF FINANCIAL ASSISTANCE SUPPORT TO ENABLE RESIDENTS TO RESIDE AT ARBOR ACRES WHO WOULD OTHERWISE BE UNABLE TO AFFORD TO DO SO. FOR THE YEAR ENDING DECEMBER 31, 2015, $1,390,000 OF FINANCIAL ASSISTANCE WAS PROVIDED TO RESIDENTS TO HELP THEM MAINTAIN RESIDENCY AT THE FACILITY.DURING 2015 THE FOLLOWING SPECIFIC ACCOMPLISHMENTS ENHANCED THE ABILITY TO SERVE RESIDENTS:1. MAINTAINED NEAR FULL OCCUPANCY OF ASSISTED LIVING, MEMORY CARE AND SKILLED NURSING LEVELS OF LICENSED CARE AND EXCEEDED 90% OCCUPANCY OF INDEPENDENT LIVING UNITS.2. SPONSORED AND FACILITATED PARTICIPATION OF RESIDENT EFFORTS IN COMMUNITY SERVICE PROJECTS TO INCLUDE SENIOR SERVICES' MEALS ON WHEELS PROGRAM, RONALD MCDONALD HOUSE LUMINARIES, TUTORING STUDENTS AT COOK ELEMENTARY SCHOOL, BACK TO SCHOOL SUPPLIES PROGRAM FOR COOK ELEMENTARY SCHOOL AND SOLES FOR SOULS SHOE DRIVE, ETC.
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IRS990/Form990PartVIISectionAGrp/PersonNm9NICK DAVES
IRS990/Form990PartVIISectionAGrp/PersonNm10MARIAN DOUGLAS
IRS990/Form990PartVIISectionAGrp/PersonNm11LISA P PURCELL
IRS990/Form990PartVIISectionAGrp/PersonNm12JAMES GALLAHER
IRS990/Form990PartVIISectionAGrp/PersonNm13MARY PRESTON YATES
IRS990/Form990PartVIISectionAGrp/PersonNm14BISHOP LARRY GOODPASTOR
IRS990/Form990PartVIISectionAGrp/PersonNm15DR DUDLEY CHAMDLER
IRS990/Form990PartVIISectionAGrp/PersonNm16REV DR WILLIAM T MEDLIN III
IRS990/Form990PartVIISectionAGrp/PersonNm17SCOTT GERDING
IRS990/Form990PartVIISectionAGrp/PersonNm18ANITA OGBURN
IRS990/Form990PartVIISectionAGrp/PersonNm19KAY JOHNSON-WARE
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IRS990/Form990PartVIISectionAGrp/PersonNm22PAMELA BALL
IRS990/Form990PartVIISectionAGrp/PersonNm23JAMES RUFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm24WILLIAM SAYERS
IRS990/Form990PartVIISectionAGrp/PersonNm25J WILLIAM MCGUINN JR
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IRS990/Form990PartVIISectionAGrp/PersonNm27JAMES A ROUSSEAU II
IRS990/Form990PartVIISectionAGrp/PersonNm28STEVEN VIRGIL
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IRS990/Form990PartVIISectionAGrp/PersonNm30DORIS WHITT
IRS990/Form990PartVIISectionAGrp/PersonNm31FLORENCE CORPENING
IRS990/Form990PartVIISectionAGrp/PersonNm32W DAVID PINER
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IRS990/Form990PartVIISectionAGrp/PersonNm37LESLIE A CRANFILL
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IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR ELECT
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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.$207$127$79.7$55.7$51.4$4.25
2023Summary only. Only limited summary data is available for this year.$205$133$71.8$51.0$47.7$3.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$194$128$66.4$44.7$41.0$3.75
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$155$92.9$62.4$40.4$38.9$1.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$141$83.7$57.4$39.8$37.8$2.03
2019Summary only. Only limited summary data is available for this year.$136$81.7$54.7$40.0$36.4$3.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$130$79.2$50.8$36.2$34.5$1.74
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$131$79.6$50.9$33.7$32.8$0.95
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$130$83.7$46.5$31.2$31.3$0.13
2015Detailed filing. Detailed filing data is available for this year.$124$78.9$45.4$31.3$28.7$2.61
2014Summary only. Only limited summary data is available for this year.$119$74.2$45.1$31.1$28.2$2.97
2013Detailed filing. Detailed filing data is available for this year.$116$73.8$42.6$28.3$26.9$1.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$112$73.0$38.8$24.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$106$69.9$36.4$20.9