Civic Intelligence

Upstate Forever

990 • Fiscal year 2016 • EIN 57-1070433

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 18, 2017

507 Pettigru StreetGreenville, SC 29601

(864) 250-0500

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.02x

Higher debt load relative to revenue than 14% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

27th percentile

-4.5%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

33rd percentile

$85,000

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

45th percentile

0.5%

Faster asset growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

8th percentile

-38%

Faster revenue growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,804,279

Up $26,968 (+0.5%) from 2015

Net Assets

Up

$5,742,771

Up $49,811 (+0.9%) from 2015

Liabilities

Down

$61,508

Down $22,843 (-27%) from 2015

Revenue

Down

$2,533,973

Down $1,569,242 (-38%) from 2015

Expenses

Up

$2,648,263

Up $508,377 (+24%) from 2015

Net Income

Down

-$114,290

Down $2,077,619 (-106%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,476,185Liabilities 2010: $375,019Net Assets 2010: $2,101,1662010Assets 2011: $2,507,810Liabilities 2011: $239,188Net Assets 2011: $2,268,6222011Assets 2012: $3,775,106Liabilities 2012: $161,669Net Assets 2012: $3,613,4372012Assets 2013: $3,995,380Liabilities 2013: $65,256Net Assets 2013: $3,930,1242013Assets 2014: $4,017,272Liabilities 2014: $153,515Net Assets 2014: $3,863,7572014Assets 2015: $5,777,311Liabilities 2015: $84,351Net Assets 2015: $5,692,9602015Assets 2016: $5,804,279Liabilities 2016: $61,508Net Assets 2016: $5,742,7712016Assets 2017: $6,157,295Liabilities 2017: $61,644Net Assets 2017: $6,095,6512017Assets 2018: $7,687,828Liabilities 2018: $72,891Net Assets 2018: $7,614,9372018Assets 2019: $8,703,859Liabilities 2019: $66,646Net Assets 2019: $8,637,2132019Assets 2020: $8,803,852Liabilities 2020: $50,556Net Assets 2020: $8,753,2962020Assets 2021: $8,968,983Liabilities 2021: $71,600Net Assets 2021: $8,897,3832021Assets 2022: $7,494,973Liabilities 2022: $81,483Net Assets 2022: $7,413,4902022Assets 2023: $9,459,000Liabilities 2023: $81,807Net Assets 2023: $9,377,1932023Assets 2024: $9,434,451Liabilities 2024: $155,180Net Assets 2024: $9,279,2712024

Highlighted filing

2016

Assets$5,804,279
Liabilities$61,508
Net Assets$5,742,771

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,091,0802010Expenses 2011: $1,328,0622011Expenses 2012: $1,422,4402012Revenue 2013: $2,047,617Expenses 2013: $1,730,930Net Income 2013: $316,6872013Revenue 2014: $1,494,517Expenses 2014: $1,560,884Net Income 2014: -$66,3672014Revenue 2015: $4,103,215Expenses 2015: $2,139,886Net Income 2015: $1,963,3292015Revenue 2016: $2,533,973Expenses 2016: $2,648,263Net Income 2016: -$114,2902016Revenue 2017: $1,876,281Expenses 2017: $1,947,476Net Income 2017: -$71,1952017Revenue 2018: $3,747,739Expenses 2018: $1,792,626Net Income 2018: $1,955,1132018Revenue 2019: $1,977,977Expenses 2019: $1,654,565Net Income 2019: $323,4122019Revenue 2020: $1,382,086Expenses 2020: $1,864,708Net Income 2020: -$482,6222020Revenue 2021: $1,882,250Expenses 2021: $2,168,119Net Income 2021: -$285,8692021Revenue 2022: $2,494,400Expenses 2022: $2,690,777Net Income 2022: -$196,3772022Revenue 2023: $4,583,091Expenses 2023: $3,162,353Net Income 2023: $1,420,7382023Revenue 2024: $3,966,855Expenses 2024: $4,432,831Net Income 2024: -$465,9762024

Highlighted filing

2016

Revenue$2,533,973
Expenses$2,648,263
Net Income-$114,290
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 18, 2017
Return Version
2016v3.0
Gross Receipts
$2,582,654
Mission and Program Overview

Mission

Upstate forever is a conservation organization with a mission to protect critical lands, waters, and the unique character of the upstate of south carolina.

Promoting sensible growth and protecting special places in the upstate region of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,499,534$3,627,560▲ $128,026
Savings and Temporary Cash Investments$1,077,795$1,146,898▲ $69,103
Land, Buildings, and Equipment, Net$857,571$809,949▼ $47,622
Accounts Receivable$328,840$213,285▼ $115,555
Prepaid Expenses and Deferred Charges$5,284$2,313▼ $2,971
Total Assets$5,777,311$5,804,279▲ $26,968
Other Assets Total$8,287$4,274▼ $4,013
Liabilities
Accounts Payable and Accrued Expenses$84,351$61,508▼ $22,843
Total Liabilities$84,351$61,508▼ $22,843
Net Assets / Fund Balance
Unrestricted Net Assets$3,160,498$3,139,477▼ $21,021
Temporarily Rstr Net Assets$1,596,490$1,575,962▼ $20,528
Permanently Rstr Net Assets$935,972$1,027,332▲ $91,360
Total Net Assets Fund Balance$5,692,960$5,742,771▲ $49,811
Total Liabilities and Net Assets / Fund Balance$5,777,311$5,804,279▲ $26,968

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$611,777$158,820$770,597
Equipment$135,672$130,668$266,340
Land$62,500-$62,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$3,528,543$107,560▲ $242,989$-195,966$3,683,126
2015$1,521,742$2,091,610▼ $57,510$-27,299$3,528,543
2014$1,481,159$30,372▲ $90,259$-80,048$1,521,742
2013$1,316,480$96,870▲ $115,024$-47,215$1,481,159
2012$998,091$250,531▲ $98,358$-30,500$1,316,480
Compensation and Service Providers

Employees

NameTitleBaseTotal
Andrea CooperExecutive Di$85,000$85,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,345,177
Program Service Revenue
$0
Investment Income
$81,726
Other Revenue
$107,070
All Other Contributions
$910,553
Change in Net Assets
$-114,290

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,533,973
Revenue Not Reported on Form 990
$164,101
Total Revenue per Audited Statements
$2,698,074
Total Revenue per Form 990
$2,533,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,721,425
Salaries, Compensation, and Employee Benefits$926,838
Total Fundraising Expense$295,008
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$456,687$84,954$181,724$723,365
Current Officers, Directors, Trustees, and Key Employees$50,044$17,855$17,101$85,000
Payroll Taxes$38,933$7,585$14,667$61,185
Depreciation Depletion$27,402$20,220-$47,622
All Other Expenses$106,706$-105,954$39,892$40,644
Other Employee Benefits$22,414$4,878$8,978$36,270
Information Technology$19,540$8,297$3,200$31,037
Insurance$7,564$21,166-$28,730
Other Expenses$16,318$6,679$9,065$22,997
Pension Plan Contributions$13,164$2,699$5,155$21,018
Travel$18,405$122$2,108$20,635
Office Expenses$14,414$4,714$579$19,707
Occupancy$18,770--$18,770
Conferences and Meetings$14,914$986$1,034$16,934
Fees for Services Accounting$475$10,250-$10,725
Advertising$8,711$290$214$9,215
Total Functional Expenses$2,252,688$100,567$295,008$2,648,263

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,648,263
Total Expenses per Audited Statements$2,648,263
Total Expenses per Form 990$2,648,263
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$95,520
Fundraising Direct Expenses$48,681
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$95,520$95,520$48,681$46,839
Total Events$95,520$95,520$48,681$46,839
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The taxpayer's articles and by-laws state that they are a membership organization.

Form 990, Page 6, Part VI, Line 7A

Yes - approximately one third of the board are elected for three-year terms by the members at the annual meeting.

Form 990, Page 6, Part VI, Line 7B

Yes, members approve changes to the by-laws at the annual meeting.

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

A draft copy of the return was emailed to all board members prior to filing. The board was given one week to review and comment on the form 990.

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

The executive committee regularly reviews, and ensures compliance with, the conflict of interest policy.

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

All compensation is reviewed and approved by the executive committee prior to submitting the budget to the board.

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

All compensation is reviewed and approved by the executive committee prior to submitting the budget to the board.

Form 990, Page 6, Part VI, Line 19

The governing documents are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Upstate Forever
EIN
57-1070433
Phone
8642500500
Address
507 PETTIGRU STREET, GREENVILLE, SC 29601

Signing Officer

Name
Andrea Cooper
Title
Executive Director
Phone
8642500500
Signed
2017-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Cooper
Formed
1998
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
23
Volunteers
30

Preparer

Firm
Greene Finney & Horton Llp
Address
800 E WASHINGTON ST STE D, GREENVILLE, SC 29601-3054
Preparer
Francis H Horton Iii CPA
Phone
8642325204
Supplemental Narrative

Additional Explanations

Form 990

Conservations easements donated to the organization are recorded at a zero value in the financial statements and form 990. Conservation easements that are purchased are shown as an expense in the financial statements and form 990. The funding source that enables the purchase of these easements is shown as a revenue in the financial statements and form 990.

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

Voluntary settlement agreement to remove coal ash ponds that threaten the saluda river. Consulted on creation of surface water models for major basins throughout sc. Assisted farmers and homeowners improve water quality in several saluda sub-watersheds.

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

- assisting conservation partners in the protection of special places across the upstate, such as stumphouse mountain in oconee county, nine times in pickens county and tall pines in greenville county. - successfully advocating for implementation of the federal court's consent decree to address the pcb contamination in lake hartwell and the twelve mile river - successfully advocating for disapproval of the proposed mega-landfill in spartanburg county - obtaining the leed platinum certification for the renovation of our main office in greenville and regularly providing tours of the features - releasing an eye-opening growth projection study for the upstate that shows what the region will look like in 2030 if current development patterns and policies remain unchanged - managing the saluda-reedy watershed consortium project, one of the most comprehensive watershed studies in the country - playing an essential role in securing and opening the swamp rabbit trail that connects downtown greenville to travelers rest and catalyzing efforts to extend the trail by 4+ miles, leading to a 2.5 million commitment by the city of greenville to advance construction. - successfully advocating for land use plans and policies in duncan and inman, municipalities in spartanburg county, to improve walkability - successfully advocating for limits on the amount of phosphorus discharged from wastewater plants into the saluda river - restoring nearly 3,000 feet of trout habitat along the south saluda river - negotiating a comprehensive relicensing agreement for duke energy's keowee-toxaway hydroelectric project - launching greenville b-cycle, a bike-share program in downtown greenville, in partnership with greenville health system, and successfully managing and expanding the system over the past several years. - creating and successfully advocating for the adoption of the stormwater banking program, a market-based initiative for cleaner water that provides incentives for better development in the city and county of greenville. - securing a voluntary agreement from duke energy to remove coal ash improperly stored along the saluda river. - leading coordination of blueway trail mapping throughout sc and catalyzing river access accross the upstate.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

The organization has a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds.

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IRS990/Desc0CLEAR AIR AND WATER IN 2016, THE CLEAN AIR AND WATER PROGRAM SUCCESSFULLY COORDINATED WITH SCDOT TO IMPROVE LARGE MITIGATION PROJECTS. LED THE EXPANSION OF A VOLUNTEER ADOPT-A-STREAM PROGRAM THAT PROVIDES FOR ROUTINE TESTING OF OUR STREAMS AND RIVERS, INCLUDING SECURING THE STATEWIDE EXPANSION OF THE PROGRAM BY SCDHEC. CONNECTED PEOPLE TO RIVERS THROUGHOUT THE UPSTATE BY COLLABORATING WITH PARTNERS TO IMPROVE BLUEWAY PLANNING EFFORTS AND MAPPING BLUEWAYS (PADDLE TRAILS) SO THAT PEOPLE CAN MORE EASILY ENJOY SAFE WATER RECREATION ACTIVITIES. LAUNCHED CREATION OF AN ONLINE, INTERACTIVE MAP FEATURING BLUEWAY TRAILS THROUGHOUT SC AND PRINTED WATERPROOF BLUEWAY MAPS FOR THE UPPER SALUDA RIVER. MONITORED A UTILITY COMPANY'S COMPLIANCE WITH A VOLUNTARY SETTLEMENT AGREEMENT TO REMOVE COAL ASH PONDS THAT THREATEN THE SALUDA RIVER. CONSULTED ON CREATION OF SURFACE WATER MODELS FOR MAJOR BASINS THROUGHOUT SC. ASSISTED FARMERS AND HOMEOWNERS IMPROVE WATER QUALITY IN SEVERAL SALUDA SUB-WATERSHEDS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LAND TRUST THE UPSTATE FOREVER LAND TRUST PROGRAM IS ACCREDITED BY THE NATIONAL LAND TRUST ASSOCIATION AND HAS PROTECTED 20,917 ACRES THROUGH 112 CONSERVATION EASEMENTS IN THE UPSTATE OF SOUTH CAROLINA. NEARLY ONE THIRD OF THE CONSERVATION EASEMENTS PROVIDE PUBLIC ACCESS AND OVER 15% ARE WORKING FARMS. ALSO, OVER A THIRD OF THE EASEMENTS PROTECT PROPERTIES ALONG OR NEAR SCENIC HIGHWAY 11. IN 2016 UPSTATE FOREVER HELPED TO PRESERVE CRAGMOOR FARM WHICH IS A PARTNERSHIP WITH THE SPARTANBURG DISTRICT SIX SCHOOL BOARD. THE PLAN FOR THE SITE INCLUDES A WORKING FARM, PROCESSING AREAS, AND CLASSROOM SPACE FOR STUDENTS TO GROW FRESH FOOD FOR THE SCHOOL CAFETERIA.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SUSTAINABLE COMMUNITIES IN 2016 SUSTAINABLE COMMUNITIES SUCCESSFULLY ADVOCATED FOR STATE LEGISLATION MAKING IT ILLEGAL TO DISPOSE OF DANGEROUS COAL ASH IN LANDFILLS ONLY APPROVED FOR CONSTRUCTION WASTE. LAUNCHED AN EFFORT TO MEASURE AND EVALUATE THE LAND CONSUMPTION, FISCAL AND ENVIRONMENTAL IMPACTS OF OUR CURRENT GROWTH PATTERN AND THREE VIABLE ALTERNATIVES. IMPLEMENTED 4-PART ACTIVE LIVING EVENT SERIES AND PARTNERED WITH TWO SPARTANBURG COUNTY MUNICIPALITIES TO ADVANCE PROACTIVE PLANNING THAT SUPPORTS ACTIVE LIVING AND PROTECTS IMPORTANT NATURAL RESOURCES AND SCENIC VIEWSHEDS. CONTINUED SUCCESSFULLY OPERATING GREENVILLE B-CYCLE AND RECEIVED A MAYORAL PROCLAMATION FOR SURPASSING 10,000 RIDES TAKEN.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0- ASSISTING CONSERVATION PARTNERS IN THE PROTECTION OF SPECIAL PLACES ACROSS THE UPSTATE, SUCH AS STUMPHOUSE MOUNTAIN IN OCONEE COUNTY, NINE TIMES IN PICKENS COUNTY AND TALL PINES IN GREENVILLE COUNTY. - SUCCESSFULLY ADVOCATING FOR IMPLEMENTATION OF THE FEDERAL COURT'S CONSENT DECREE TO ADDRESS THE PCB CONTAMINATION IN LAKE HARTWELL AND THE TWELVE MILE RIVER - SUCCESSFULLY ADVOCATING FOR DISAPPROVAL OF THE PROPOSED MEGA-LANDFILL IN SPARTANBURG COUNTY - OBTAINING THE LEED PLATINUM CERTIFICATION FOR THE RENOVATION OF OUR MAIN OFFICE IN GREENVILLE AND REGULARLY PROVIDING TOURS OF THE FEATURES - RELEASING AN EYE-OPENING GROWTH PROJECTION STUDY FOR THE UPSTATE THAT SHOWS WHAT THE REGION WILL LOOK LIKE IN 2030 IF CURRENT DEVELOPMENT PATTERNS AND POLICIES REMAIN UNCHANGED - MANAGING THE SALUDA-REEDY WATERSHED CONSORTIUM PROJECT, ONE OF THE MOST COMPREHENSIVE WATERSHED STUDIES IN THE COUNTRY - PLAYING AN ESSENTIAL ROLE IN SECURING AND OPENING THE SWAMP RABBIT TRAIL THAT CONNECTS DOWNTOWN GREENVILLE TO TRAVELERS REST AND CATALYZING EFFORTS TO EXTEND THE TRAIL BY 4+ MILES, LEADING TO A 2.5 MILLION COMMITMENT BY THE CITY OF GREENVILLE TO ADVANCE CONSTRUCTION. - SUCCESSFULLY ADVOCATING FOR LAND USE PLANS AND POLICIES IN DUNCAN AND INMAN, MUNICIPALITIES IN SPARTANBURG COUNTY, TO IMPROVE WALKABILITY - SUCCESSFULLY ADVOCATING FOR LIMITS ON THE AMOUNT OF PHOSPHORUS DISCHARGED FROM WASTEWATER PLANTS INTO THE SALUDA RIVER - RESTORING NEARLY 3,000 FEET OF TROUT HABITAT ALONG THE SOUTH SALUDA RIVER - NEGOTIATING A COMPREHENSIVE RELICENSING AGREEMENT FOR DUKE ENERGY'S KEOWEE-TOXAWAY HYDROELECTRIC PROJECT - LAUNCHING GREENVILLE B-CYCLE, A BIKE-SHARE PROGRAM IN DOWNTOWN GREENVILLE, IN PARTNERSHIP WITH GREENVILLE HEALTH SYSTEM, AND SUCCESSFULLY MANAGING AND EXPANDING THE SYSTEM OVER THE PAST SEVERAL YEARS. - CREATING AND SUCCESSFULLY ADVOCATING FOR THE ADOPTION OF THE STORMWATER BANKING PROGRAM, A MARKET-BASED INITIATIVE FOR CLEANER WATER THAT PROVIDES INCENTIVES FOR BETTER DEVELOPMENT IN THE CITY AND COUNTY OF GREENVILLE. - SECURING A VOLUNTARY AGREEMENT FROM DUKE ENERGY TO REMOVE COAL ASH IMPROPERLY STORED ALONG THE SALUDA RIVER. - LEADING COORDINATION OF BLUEWAY TRAIL MAPPING THROUGHOUT SC AND CATALYZING RIVER ACCESS ACCROSS THE UPSTATE.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.43$0.16$9.28$3.97$4.43$0.47
2023Detailed filing. Detailed filing data is available for this year.$9.46$0.08$9.38$4.58$3.16$1.42
2022Detailed filing. Detailed filing data is available for this year.$7.49$0.08$7.41$2.49$2.69$0.20
2021Detailed filing. Detailed filing data is available for this year.$8.97$0.07$8.90$1.88$2.17$0.29
2020Detailed filing. Detailed filing data is available for this year.$8.80$0.05$8.75$1.38$1.86$0.48
2019Detailed filing. Detailed filing data is available for this year.$8.70$0.07$8.64$1.98$1.65$0.32
2018Detailed filing. Detailed filing data is available for this year.$7.69$0.07$7.61$3.75$1.79$1.96
2017Detailed filing. Detailed filing data is available for this year.$6.16$0.06$6.10$1.88$1.95$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.80$0.06$5.74$2.53$2.65$0.11
2015Detailed filing. Detailed filing data is available for this year.$5.78$0.08$5.69$4.10$2.14$1.96
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.15$3.86$1.49$1.56$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.00$0.07$3.93$2.05$1.73$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.16$3.61$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.24$2.27$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.38$2.10$1.09