Civic Intelligence

The Grifton Community Fire Association Incorporated

990 • Fiscal year 2018 • EIN 56-1458981

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 30, 2018

Pobox 910Grifton, NC 28530

(252) 524-1158

Siviq Scores

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

Liabilities / Assets

89th percentile

0.66x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

2.22x

Higher debt load relative to revenue than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

65th percentile

8.1%

Faster asset growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$896,870

Up $67,018 (+8.1%) from 2017

Net Assets

Up

$302,133

Up $62,494 (+26%) from 2017

Liabilities

Up

$594,737

Up $4,524 (+0.8%) from 2017

Revenue

Down

$268,006

Down $40,932 (-13%) from 2017

Expenses

Up

$193,594

Up $72,180 (+59%) from 2017

Net Income

Down

$74,412

Down $113,112 (-60%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $318,920Liabilities 2010: $386,931Net Assets 2010: -$68,0112010Assets 2011: $337,969Liabilities 2011: $361,117Net Assets 2011: -$23,1482011Assets 2012: $400,009Liabilities 2012: $348,186Net Assets 2012: $51,8232012Assets 2013: $629,032Liabilities 2013: $519,119Net Assets 2013: $109,9132013Assets 2014: $653,518Liabilities 2014: $424,006Net Assets 2014: $229,5122014Assets 2015: $684,180Liabilities 2015: $452,660Net Assets 2015: $231,5202015Assets 2016: $716,682Liabilities 2016: $476,213Net Assets 2016: $240,4692016Assets 2017: $829,852Liabilities 2017: $590,213Net Assets 2017: $239,6392017Assets 2018: $896,870Liabilities 2018: $594,737Net Assets 2018: $302,1332018Assets 2019: $904,556Liabilities 2019: $549,322Net Assets 2019: $355,2342019Assets 2020: $911,024Liabilities 2020: $523,057Net Assets 2020: $387,9672020Assets 2021: $1,104,692Liabilities 2021: $489,089Net Assets 2021: $615,6032021Assets 2022: $1,026,937Liabilities 2022: $432,812Net Assets 2022: $594,1252022Assets 2023: $1,071,383Liabilities 2023: $361,293Net Assets 2023: $710,0902023Assets 2024: $1,123,872Liabilities 2024: $311,861Net Assets 2024: $812,0112024

Highlighted filing

2018

Assets$896,870
Liabilities$594,737
Net Assets$302,133

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $135,758Expenses 2010: $154,783Net Income 2010: -$19,0252010Expenses 2011: $175,1572011Expenses 2012: $124,6632012Expenses 2013: $147,4742013Revenue 2014: $233,779Expenses 2014: $114,180Net Income 2014: $119,5992014Revenue 2015: $290,343Expenses 2015: $155,799Net Income 2015: $134,5442015Revenue 2016: $224,543Expenses 2016: $138,143Net Income 2016: $86,4002016Revenue 2017: $308,938Expenses 2017: $121,414Net Income 2017: $187,5242017Revenue 2018: $268,006Expenses 2018: $193,594Net Income 2018: $74,4122018Revenue 2019: $384,485Expenses 2019: $237,296Net Income 2019: $147,1892019Revenue 2020: $298,036Expenses 2020: $265,303Net Income 2020: $32,7332020Revenue 2021: $509,419Expenses 2021: $281,212Net Income 2021: $228,2072021Revenue 2022: $307,366Expenses 2022: $318,844Net Income 2022: -$11,4782022Revenue 2023: $332,308Expenses 2023: $216,343Net Income 2023: $115,9652023Revenue 2024: $300,060Expenses 2024: $198,139Net Income 2024: $101,9212024

Highlighted filing

2018

Revenue$268,006
Expenses$193,594
Net Income$74,412
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 30, 2018
Return Version
2017v2.2
Gross Receipts
$268,006
Mission and Program Overview

Mission

Provide emergency support for fire and rescue

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$640,127$691,621▲ $51,494
Rtn Earn Endowment Incm Other Fnds$239,639$302,133▲ $62,494
Cash and Non-Interest-Bearing Accounts$160,068$181,826▲ $21,758
Savings and Temporary Cash Investments$29,657$23,423▼ $6,234
Total Assets$829,852$896,870▲ $67,018
Liabilities
Accounts Payable and Accrued Expenses$590,213$594,737▲ $4,524
Total Liabilities$590,213$594,737▲ $4,524
Net Assets / Fund Balance
Total Net Assets Fund Balance$239,639$302,133▲ $62,494
Total Liabilities and Net Assets / Fund Balance$829,852$896,870▲ $67,018

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$503,536$1,040,155$1,543,691
Buildings$160,059$79,925$239,984
Land$28,026-$28,026
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$242,795
Program Service Revenue
$0
Investment Income
$25,211
Other Revenue
$0
All Other Contributions
$227,085
Change in Net Assets
$74,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,724
Total Fundraising Expense$10,347
Salaries, Compensation, and Employee Benefits$2,870
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$5,421$61,551$10,347$77,319
Depreciation Depletion$69,988$3,245$0$73,233
Other Expenses$4,341$0$0$4,341
Pension Plan Contributions$0$2,870$0$2,870
Office Expenses$0$1,667$0$1,667
Fees for Services Accounting$0$1,300$0$1,300
Travel$0$864$0$864
Total Functional Expenses$110,083$73,164$10,347$193,594
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
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Grifton Community Fire Association Inc
EIN
56-1458981
Phone
2525241158
Address
POBOX 910, GRIFTON, NC 28530

Signing Officer

Name
Roger Carraway
Title
President
Phone
2525241158
Signed
2018-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Carraway
Formed
1958
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
5
Employees
0
Volunteers
45

Preparer

Firm
Clements Accounting & Tax Service
Address
6776 Dupont St, Grifton, NC 28530
Preparer
Bruce Clements
Phone
2525241158
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Related party transactions among officers

Pt VI, Line 2

Roger carraway, president phllip carraway, director

Pt VI, Line 2

UNCLE & NEPHEW

Pt VI, Line 6

18 MEMBERS

Pt VI, Line 7B

5 members have the power to elect or appoint

Pt VI, Line 7B

Decisions subject to approval of board of directors

Pt VI, Line 11B

Reviewed by board of directors on annual basis

Pt VI, Line 12C

Reviewed by board of directors on quarterly basis

Pt VI, Line 2

Donald johnson, treasurer robert johnson, vice president

Pt VI, Line 3

COUSINS

Pt VI, Line 2

Ashley johnson, director robert johnson, vice president

Pt VI, Line 2

COUSINS

Pt VI, Line 2

Mark andrews, director wendy andrews, secretary

Pt VI, Line 2

HUSBAND & WIFE

Pt VI, Line 6

Classes of members or stockholders

Pt VI, Line 6

Any member in the area of responsibility of the fire dept

Pt VI, Line 7A

Is avoting member of the corporation

Pt VI, Line 7A

Election of members and their rights

Pt VI, Line 7A

Any resident in area of responsibility of the fire dept

Pt VI, Line 7A

Is a voting member of the corporation and can vote for

Pt VI, Line 7A

Members of the governing body

Pt VI, Line 7B

Decisions subject to approval of members-non-recurring expenses and capital purchases must be approved by voting members

Pt VI, Line 11B

Organizaton's procedure to review form 990 - was reviewed by bod on 2/4/14 and accepted

Pt VI, Line 11B

Officers and directors are barred from conducting any business or personal transactions with

Pt VI, Line 12C

Grifton community fire association. Each year grifton community fire association applies for grants from state of nc

Pt VI, Line 12C

These grants require a onflict of interest review prepared and submitted with the grant applications.

Pt VI, Line 19

Government document disclosure explanation

Pt VI, Line 19

The governing documents, conflits of interest policy and financial statements are available for review

Pt VI, Line 19

At the business office of grifton community fire association, inc upon request.

Form 990, Part IX, Line 24E

Postage 1682. 0. 1682. 0.

Form 990, Part IX, Line 24E

Communications 5624. 1875. 3749. 0.

Form 990, Part IX, Line 24E

Maintenance contracts 2026. 0. 2026. 0.

Form 990, Part IX, Line 24E

Building repair 7941. 0. 7941. 0.

Form 990, Part IX, Line 24E

Utilities 9933. 1575. 8358. 0.

Form 990, Part IX, Line 24E

Donations 1300. 0. 1300. 0.

Form 990, Part IX, Line 24E

Dues & subscriptions 3299. 0. 3299. 0.

Form 990, Part IX, Line 24E

Telephone 3942. 1971. 1971. 0.

Form 990, Part IX, Line 24E

PRINTING 562. 0. 562. 0.

Form 990, Part IX, Line 24E

Vehicle repair 30663. 0. 30663. 0.

Form 990, Part IX, Line 24E

Fund raising expense 10347. 0. 0. 10347.

Raw XML AppendixShowing 400 of 500 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RELATED PARTY TRANSACTIONS AMONG OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROGER CARRAWAY, PRESIDENT PHLLIP CARRAWAY, DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNCLE & NEPHEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt318 MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt45 MEMBERS HAVE THE POWER TO ELECT OR APPOINT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DECISIONS SUBJECT TO APPROVAL OF BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REVIEWED BY BOARD OF DIRECTORS ON ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REVIEWED BY BOARD OF DIRECTORS ON QUARTERLY BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DONALD JOHNSON, TREASURER ROBERT JOHNSON, VICE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COUSINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ASHLEY JOHNSON, DIRECTOR ROBERT JOHNSON, VICE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11COUSINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MARK ANDREWS, DIRECTOR WENDY ANDREWS, SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13HUSBAND & WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14CLASSES OF MEMBERS OR STOCKHOLDERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15ANY MEMBER IN THE AREA OF RESPONSIBILITY OF THE FIRE DEPT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16IS AVOTING MEMBER OF THE CORPORATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17ELECTION OF MEMBERS AND THEIR RIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18ANY RESIDENT IN AREA OF RESPONSIBILITY OF THE FIRE DEPT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19IS A VOTING MEMBER OF THE CORPORATION AND CAN VOTE FOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21DECISIONS SUBJECT TO APPROVAL OF MEMBERS-NON-RECURRING EXPENSES AND CAPITAL PURCHASES MUST BE APPROVED BY VOTING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22ORGANIZATON'S PROCEDURE TO REVIEW FORM 990 - WAS REVIEWED BY BOD ON 2/4/14 AND ACCEPTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23OFFICERS AND DIRECTORS ARE BARRED FROM CONDUCTING ANY BUSINESS OR PERSONAL TRANSACTIONS WITH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24GRIFTON COMMUNITY FIRE ASSOCIATION. EACH YEAR GRIFTON COMMUNITY FIRE ASSOCIATION APPLIES FOR GRANTS FROM STATE OF NC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25THESE GRANTS REQUIRE A ONFLICT OF INTEREST REVIEW PREPARED AND SUBMITTED WITH THE GRANT APPLICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26GOVERNMENT DOCUMENT DISCLOSURE EXPLANATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27THE GOVERNING DOCUMENTS, CONFLITS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28AT THE BUSINESS OFFICE OF GRIFTON COMMUNITY FIRE ASSOCIATION, INC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29POSTAGE 1682. 0. 1682. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt30COMMUNICATIONS 5624. 1875. 3749. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31MAINTENANCE CONTRACTS 2026. 0. 2026. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32BUILDING REPAIR 7941. 0. 7941. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt33UTILITIES 9933. 1575. 8358. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt34DONATIONS 1300. 0. 1300. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt35DUES & SUBSCRIPTIONS 3299. 0. 3299. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt36TELEPHONE 3942. 1971. 1971. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt37PRINTING 562. 0. 562. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt38VEHICLE REPAIR 30663. 0. 30663. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt39FUND RAISING EXPENSE 10347. 0. 0. 10347.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Pt VI, Line 7a
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc29Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc30Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc31Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc32Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc33Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc34Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc35Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc36Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc37Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc38Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc39Form 990, Part IX, Line 24e
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0561152843
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HELP VFD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.12$0.31$0.81$0.30$0.20$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.36$0.71$0.33$0.22$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.03$0.43$0.59$0.31$0.32$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.10$0.49$0.62$0.51$0.28$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.52$0.39$0.30$0.27$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.55$0.36$0.38$0.24$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.59$0.30$0.27$0.19$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.59$0.24$0.31$0.12$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.48$0.24$0.22$0.14$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.45$0.23$0.29$0.16$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.42$0.23$0.23$0.11$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.52$0.11$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.35$0.05$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.36$0.02$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.39$0.07$0.14$0.15$0.02
Peer Organizations

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