Civic Intelligence

Tri County Center

990 • Fiscal year 2023 • EIN 58-1370581

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 28, 2024

PO Box 793Athens, TN 37371

(423) 745-8902

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$2,768,265

Down $306,177 (-10.0%) from 2022

Net Assets

Down

$2,313,494

Down $204,869 (-8.1%) from 2022

Liabilities

Down

$454,771

Down $101,308 (-18%) from 2022

Revenue And Expenses

Revenue

Down

$5,102,469

Down $1,318,373 (-21%) from 2022

Expenses

Up

$5,307,338

Up $762,634 (+17%) from 2022

Net Income

Down

-$204,869

Down $2,081,007 (-111%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $837,166Liabilities 2011: $221,297Net Assets 2011: $615,8692011Assets 2012: $1,020,786Liabilities 2012: $173,060Net Assets 2012: $847,7262012Assets 2013: $1,046,676Liabilities 2013: $178,318Net Assets 2013: $868,3582013Assets 2014: $1,057,651Liabilities 2014: $181,110Net Assets 2014: $876,5412014Assets 2015: $1,079,791Liabilities 2015: $296,955Net Assets 2015: $782,8362015Assets 2016: $900,625Liabilities 2016: $287,013Net Assets 2016: $613,6122016Assets 2017: $831,179Liabilities 2017: $346,747Net Assets 2017: $484,4322017Assets 2018: $761,324Liabilities 2018: $364,420Net Assets 2018: $396,9042018Assets 2019: $838,888Liabilities 2019: $393,840Net Assets 2019: $445,0482019Assets 2020: $1,282,039Liabilities 2020: $453,278Net Assets 2020: $828,7612020Assets 2021: $1,093,872Liabilities 2021: $451,647Net Assets 2021: $642,2252021Assets 2022: $3,074,442Liabilities 2022: $556,079Net Assets 2022: $2,518,3632022Assets 2023: $2,793,755Liabilities 2023: $315,693Net Assets 2023: $2,478,0622023Assets 2023: $2,768,265Liabilities 2023: $454,771Net Assets 2023: $2,313,4942023Assets 2024: $2,233,900Liabilities 2024: $377,449Net Assets 2024: $1,856,4512024Assets 2025: $2,055,224Liabilities 2025: $405,090Net Assets 2025: $1,650,1342025

Highlighted filing

2023

Assets$2,768,265
Liabilities$454,771
Net Assets$2,313,494

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,908,4362011Expenses 2012: $2,194,1262012Expenses 2013: $2,459,2692013Revenue 2014: $2,855,761Expenses 2014: $2,847,578Net Income 2014: $8,1832014Revenue 2015: $3,202,528Expenses 2015: $3,296,233Net Income 2015: -$93,7052015Revenue 2016: $3,283,025Expenses 2016: $3,452,249Net Income 2016: -$169,2242016Revenue 2017: $3,344,280Expenses 2017: $3,473,460Net Income 2017: -$129,1802017Revenue 2018: $3,427,888Expenses 2018: $3,515,416Net Income 2018: -$87,5282018Revenue 2019: $3,673,992Expenses 2019: $3,625,848Net Income 2019: $48,1442019Revenue 2020: $4,176,989Expenses 2020: $3,793,276Net Income 2020: $383,7132020Revenue 2021: $3,488,821Expenses 2021: $3,675,357Net Income 2021: -$186,5362021Revenue 2022: $6,420,842Expenses 2022: $4,544,704Net Income 2022: $1,876,1382022Revenue 2023: $5,548,864Expenses 2023: $5,589,165Net Income 2023: -$40,3012023Revenue 2023: $5,102,469Expenses 2023: $5,307,338Net Income 2023: -$204,8692023Revenue 2024: $5,709,450Expenses 2024: $6,166,493Net Income 2024: -$457,0432024Revenue 2025: $6,178,147Expenses 2025: $6,384,464Net Income 2025: -$206,3172025

Highlighted filing

2023

Revenue$5,102,469
Expenses$5,307,338
Net Income-$204,869
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 28, 2024
Return Version
2022v5.0
Gross Receipts
$5,114,941
Mission and Program Overview

Mission

Provide services to individuals with intellectual and developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$1,474,852-
Land, Buildings, and Equipment, Net$439,655$531,040▲ $91,385
Cash and Non-Interest-Bearing Accounts$18,138$371,832▲ $353,694
Pledges and Grants Receivable$2,480,151$364,910▼ $2,115,241
Prepaid Expenses and Deferred Charges$136,498--
Accounts Receivable-$25,631-
Total Assets$3,074,442$2,768,265▼ $306,177
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,881$290,334▲ $39,453
Accounts Payable and Accrued Expenses$305,198$164,437▼ $140,761
Total Liabilities$556,079$454,771▼ $101,308
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,518,363$2,313,494▼ $204,869
Total Net Assets Fund Balance$2,518,363$2,313,494▼ $204,869
Total Liabilities and Net Assets / Fund Balance$3,074,442$2,768,265▼ $306,177

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$270,027$491,437$761,464
Equipment$227,922$302,377$530,299
Land$33,091-$33,091
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pam PerdueExecutive DiFT$72,135$3,340$75,475

Board Members and Trustees

NameTitle
Linda GalyonChairperson
Ashley HallDirector
Beverly StansellDirector
Bob GrangerDirector
Harriel BlairDirector
Jeremy LoftisDirector
Kathy DoughertyDirector
Laura CasteelDirector
Marna HullDirector
Mickey BlevinsDirector
Seth SumnerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$4,471,346
Program Service Revenue
$603,289
Investment Income
$19,919
Other Revenue
$7,915
All Other Contributions
$35,416
Change in Net Assets
$-204,869

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,102,469
Total Revenue per Audited Statements
$5,102,469
Total Revenue per Form 990
$5,102,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,648,829
Other Expenses$658,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,797,161$257,525-$4,054,686
Payroll Taxes$292,834$19,879-$312,713
Other Employee Benefits$195,404$13,891-$209,295
Fees for Services Other$147,379$30,186-$177,565
Travel$90,738$18,585-$109,323
Insurance$85,612$17,535-$103,147
Depreciation Depletion$72,135$14,923-$87,058
Office Expenses$61,148$12,525-$73,673
Current Officers, Directors, Trustees, and Key Employees$64,200$7,935-$72,135
Occupancy$18,209$8,859-$27,068
Advertising-$5,778-$5,778
Other Expenses$856$175-$1,031
All Other Expenses$625$128-$753
Total Functional Expenses$4,893,077$414,261$0$5,307,338

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,307,338
Total Expenses per Audited Statements$5,307,338
Total Expenses per Form 990$5,307,338
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
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the executive director and finance director prior to being filed. Form 990 is presented to board of directors by accounting firm who prepares the form.

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

Compliance is monitored and enforced through an annual written attestation of disclosure of potential conflicts of interest by the board of directors. All board members and employees are aware that any conflict of interest should be disclosed and addressed when identified.

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

The board of directors approves the executive director salary. Compensation is compared to similar agencies prior to approval.

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

The executive director approves employee salaries based on budget approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Tri-county Center
EIN
58-1370581
Phone
4237458902
Address
PO BOX 793, ATHENS, TN 37371

Signing Officer

Name
Pam Perdue
Title
Executive Director
Phone
4237458902
Signed
2024-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Perdue
Formed
1975
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
11
Employees
185

Preparer

Firm
Johnson Hickey & Murchison Pc
Address
1040 WILLIAM WAY NW, CLEVELAND, TN 37312-4369
Preparer
Janice L Hayes
Phone
4234726543
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

The audit for 6/30/2023 was completed in september 2024. Form 990 is amended to reflect the final audited balances.

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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019879
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02480151
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0136498
IRS990/PrincipalOfficerNm0PAM PERDUE
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IRS990/ProgramServiceRevenueGrp/BusinessCd2623990
IRS990/ProgramServiceRevenueGrp/Desc0ECF/CHOICES PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1SUPPORTED EMPLOYMENT
IRS990/ProgramServiceRevenueGrp/Desc2CLIENT RENT AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0511043
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt154058
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0511043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238188
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06163111
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02516
IRS990/PYOtherExpensesAmt0463083
IRS990/PYOtherRevenueAmt02515
IRS990/PYProgramServiceRevenueAmt0252700
IRS990/PYRevenuesLessExpensesAmt01876138
IRS990/PYSalariesCompEmpBnftPaidAmt04081621
IRS990/PYTotalExpensesAmt04544704
IRS990/PYTotalRevenueAmt06420842
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-204869
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0603289
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01474852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04471346
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06163111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03389446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04040542
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03567344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt021631789
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04171
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0222
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01202330
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt021631789
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04471346
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04040542
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03567344
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt021631789
IRS990ScheduleA/TotalSupportAmt021636216
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0270027
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0491437
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0761464
IRS990ScheduleD/EquipmentGrp/BookValueAmt0227922
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0302377
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0530299
IRS990ScheduleD/ExpensesSubtotalAmt05307338
IRS990ScheduleD/LandGrp/BookValueAmt033091
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt033091
IRS990ScheduleD/RevenueSubtotalAmt05102469
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0531040
IRS990ScheduleD/TotalExpensesPerForm990Amt05307338
IRS990ScheduleD/TotalRevenuePerForm990Amt05102469
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AUDIT FOR 6/30/2023 WAS COMPLETED IN SEPTEMBER 2024. FORM 990 IS AMENDED TO REFLECT THE FINAL AUDITED BALANCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR PRIOR TO BEING FILED. FORM 990 IS PRESENTED TO BOARD OF DIRECTORS BY ACCOUNTING FIRM WHO PREPARES THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPLIANCE IS MONITORED AND ENFORCED THROUGH AN ANNUAL WRITTEN ATTESTATION OF DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS. ALL BOARD MEMBERS AND EMPLOYEES ARE AWARE THAT ANY CONFLICT OF INTEREST SHOULD BE DISCLOSED AND ADDRESSED WHEN IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTOR SALARY. COMPENSATION IS COMPARED TO SIMILAR AGENCIES PRIOR TO APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR APPROVES EMPLOYEE SALARIES BASED ON BUDGET APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03074442
IRS990/TotalAssetsEOYAmt02768265
IRS990/TotalAssetsGrp/BOYAmt03074442
IRS990/TotalAssetsGrp/EOYAmt02768265
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04471346
IRS990/TotalEmployeeCnt0185
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0414261
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04893077
IRS990/TotalFunctionalExpensesGrp/TotalAmt05307338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0556079
IRS990/TotalLiabilitiesEOYAmt0454771
IRS990/TotalLiabilitiesGrp/BOYAmt0556079
IRS990/TotalLiabilitiesGrp/EOYAmt0454771
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02518363
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02313494
IRS990/TotalOtherCompensationAmt03340
IRS990/TotalProgramServiceExpensesAmt04893077
IRS990/TotalProgramServiceRevenueAmt0603289
IRS990/TotalReportableCompFromOrgAmt072135
IRS990/TotalRevenueGrp/ExclusionAmt04171

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.06$0.41$1.65$6.18$6.38$0.21
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.38$1.86$5.71$6.17$0.46
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.32$2.48$5.55$5.59$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.77$0.45$2.31$5.10$5.31$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.56$2.52$6.42$4.54$1.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.45$0.64$3.49$3.68$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.45$0.83$4.18$3.79$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.39$0.45$3.67$3.63$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.36$0.40$3.43$3.52$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.35$0.48$3.34$3.47$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.29$0.61$3.28$3.45$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.30$0.78$3.20$3.30$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.18$0.88$2.86$2.85$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.18$0.87$2.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.17$0.85$2.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.22$0.62$1.91