Civic Intelligence

Central Florida Zoological Society Inc.

990 • Fiscal year 2016 • EIN 59-1357197

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 21, 2017

P O Box 470309Lake Monroe, FL 32747-0309

(407) 323-4450

Siviq Scores

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

Liabilities / Assets

38th percentile

0.13x

Higher debt load relative to assets than 38% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.33x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

14th percentile

-14%

Higher net margin than 14% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$138,000

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

90th percentile

29%

Faster asset growth than 90% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

3.5%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$12,527,374

Up $2,848,634 (+29%) from 2015

Net Assets

Up

$10,880,454

Up $2,612,163 (+32%) from 2015

Liabilities

Up

$1,646,920

Up $236,471 (+17%) from 2015

Revenue

Up

$5,004,726

Up $171,475 (+3.5%) from 2015

Expenses

Up

$5,702,682

Up $972,870 (+21%) from 2015

Net Income

Down

-$697,956

Down $801,395 (-775%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $8,779,683Liabilities 2011: $442,501Net Assets 2011: $8,337,1822011Assets 2012: $8,814,679Liabilities 2012: $416,674Net Assets 2012: $8,398,0052012Assets 2013: $9,157,168Liabilities 2013: $743,705Net Assets 2013: $8,413,4632013Assets 2014: $9,191,751Liabilities 2014: $1,026,899Net Assets 2014: $8,164,8522014Assets 2015: $9,678,740Liabilities 2015: $1,410,449Net Assets 2015: $8,268,2912015Assets 2016: $12,527,374Liabilities 2016: $1,646,920Net Assets 2016: $10,880,4542016Assets 2017: $12,738,124Liabilities 2017: $1,506,844Net Assets 2017: $11,231,2802017Assets 2018: $12,566,702Liabilities 2018: $1,377,477Net Assets 2018: $11,189,2252018Assets 2019: $13,225,934Liabilities 2019: $1,634,404Net Assets 2019: $11,591,5302019Assets 2020: $13,276,444Liabilities 2020: $2,280,918Net Assets 2020: $10,995,5262020Assets 2021: $15,762,351Liabilities 2021: $2,723,437Net Assets 2021: $13,038,9142021Assets 2022: $16,975,010Liabilities 2022: $1,331,465Net Assets 2022: $15,643,5452022Assets 2023: $18,107,616Liabilities 2023: $1,281,886Net Assets 2023: $16,825,7302023Assets 2024: $17,717,564Liabilities 2024: $1,177,710Net Assets 2024: $16,539,8542024Assets 2025: $17,023,318Liabilities 2025: $754,359Net Assets 2025: $16,268,9592025

Highlighted filing

2016

Assets$12,527,374
Liabilities$1,646,920
Net Assets$10,880,454

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $3,395,8462011Expenses 2012: $3,451,5792012Revenue 2013: $3,943,969Expenses 2013: $3,928,511Net Income 2013: $15,4582013Revenue 2014: $4,224,834Expenses 2014: $4,473,445Net Income 2014: -$248,6112014Revenue 2015: $4,833,251Expenses 2015: $4,729,812Net Income 2015: $103,4392015Revenue 2016: $5,004,726Expenses 2016: $5,702,682Net Income 2016: -$697,9562016Revenue 2017: $3,016,306Expenses 2017: $2,665,480Net Income 2017: $350,8262017Revenue 2018: $5,185,411Expenses 2018: $5,227,466Net Income 2018: -$42,0552018Revenue 2019: $6,369,364Expenses 2019: $5,814,241Net Income 2019: $555,1232019Revenue 2020: $5,274,725Expenses 2020: $5,870,729Net Income 2020: -$596,0042020Revenue 2021: $7,544,567Expenses 2021: $5,501,179Net Income 2021: $2,043,3882021Revenue 2022: $9,363,528Expenses 2022: $6,758,897Net Income 2022: $2,604,6312022Revenue 2023: $8,969,273Expenses 2023: $7,787,088Net Income 2023: $1,182,1852023Revenue 2024: $9,152,446Expenses 2024: $9,438,322Net Income 2024: -$285,8762024Revenue 2025: $8,989,141Expenses 2025: $9,260,036Net Income 2025: -$270,8952025

Highlighted filing

2016

Revenue$5,004,726
Expenses$5,702,682
Net Income-$697,956
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 21, 2017
Return Version
2016v3.0
Gross Receipts
$5,524,179
Mission and Program Overview

Mission

Dedicated to education, preservation, beauty and wonder of annimals and their habitats through a commitment to share knowledge, engage visitors and celebrate our natural world.

Dedicated to education, preservation, beauty and wonder of animals and their habitats through a commitment to share knowledge, engage visitors and celebrate our natural world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,794,422$8,633,598▼ $160,824
Intangible Assets-$3,303,333-
Cash and Non-Interest-Bearing Accounts$726,063$447,478▼ $278,585
Accounts Receivable$56,807$58,902▲ $2,095
Inventories for Sale or Use$32,311$21,973▼ $10,338
Prepaid Expenses and Deferred Charges$25,799$18,752▼ $7,047
Total Assets$9,678,740$12,527,374▲ $2,848,634
Other Assets Total$43,338$43,338→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$745,639$632,394▼ $113,245
Accounts Payable and Accrued Expenses$247,242$366,361▲ $119,119
Deferred Revenue$241,001$278,636▲ $37,635
Other Liabilities$176,567$194,407▲ $17,840
Unsecured Notes Loans Payable-$175,122-
Total Liabilities$1,410,449$1,646,920▲ $236,471
Net Assets / Fund Balance
Unrestricted Net Assets$8,005,512$7,288,134▼ $717,378
Temporarily Rstr Net Assets$262,779$3,592,320▲ $3,329,541
Total Net Assets Fund Balance$8,268,291$10,880,454▲ $2,612,163
Total Liabilities and Net Assets / Fund Balance$9,678,740$12,527,374▲ $2,848,634

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,853,417$1,591,162$5,444,579
Leasehold Improvements$2,926,517$2,309,408$5,235,925
Equipment$522,637$616,163$1,138,800
Other Land Buildings$559,275$441,749$1,001,024
Land$771,752-$771,752
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Philip Flynn IiiPresident anFT$138,000$138,000

Board Members and Trustees

NameTitle
Charles DavisChairman
Alex WilliamsVice Chair
Alan SingerDirector
Albert SarabassaDirector
Briggs K SellersDirector
George SmithDirector
Larry VolenecDirector
Lee ConstantineDirector
Maggie BonkoDirector
Mark ScheinblumDirector
Mike LaneDirector
Phil TischerDirector
Rob PanepintoDirector
Tina CalderoneDirector
Andrew AsherDevelopment
Jorge BorrelliFacilities C
Edye Murphy-haddockSecretary
Robert B MorrisonTreasurer/fi
Revenue and Support

Revenue Composition

Contributions and Grants
$1,374,671
Program Service Revenue
$2,874,368
Investment Income
$266,090
Other Revenue
$489,597
All Other Contributions
$435,951
Change in Net Assets
$-697,956

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table2$108,768
Other Non Cash Contri Table1$21,670
Total Noncash Contributions3$130,438

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,004,726
Total Revenue per Audited Statements
$5,004,726
Total Revenue per Form 990
$5,004,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,945,224
Salaries, Compensation, and Employee Benefits$2,757,458
Total Fundraising Expense$505,520
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,976,115$230,521$175,398$2,382,034
Depreciation Depletion$575,614$21,782$9,335$606,731
Insurance$367,409$67,182$11,276$445,867
All Other Expenses$296,039$54,445$44,919$395,403
Occupancy$244,980$13,610$13,610$272,200
Advertising$131,066-$99,994$231,060
Payroll Taxes$166,588$20,316$16,252$203,156
Other Expenses$143,987$14,587$1,313$159,887
Current Officers, Directors, Trustees, and Key Employees$82,800$27,600$27,600$138,000
Information Technology$44,113-$18,905$63,018
Office Expenses$27,105$1,400$27,151$55,656
Fees for Services Lobbying--$55,180$55,180
Pension Plan Contributions$28,100$3,427$2,741$34,268
Interest-$24,418-$24,418
Fees for Services Legal-$21,984-$21,984
Fees for Services Accounting-$19,650-$19,650
Total Functional Expenses$4,673,266$523,896$505,520$5,702,682

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,702,682
Total Expenses per Audited Statements$5,702,682
Total Expenses per Form 990$5,702,682
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$178,387
Fundraising Direct Expenses$105,775
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brews at the Zo$80,057$80,057$24,243$55,814
Black Tie Promo$78,119$78,119$53,376$24,743
Total Events$178,387$178,387$105,775$72,612
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-DirectorInsurance AgentNo$118,275
-DirectorBeverage VendorNo$10,411
-DirectorArchitectural PlansNo$686
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$111,114
Accrued Compensated Absences$58,777
Accrued Salaries$24,516
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

The management team of the organization reviews and approves the form 990 filing and then presents it for review and approval by the board. The review process consists of the board examining the document and asking the management team questions about the form 990. Once the board is satisfied, they approve the filing of the tax return.

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

The enforcement of the conflict of interest policy is by the board of directors and by disclosure by the interested party.

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

The board conducts limited review and approval of the compensation, by approving the initial salary and raises thereafter. The review consists of both formal and informal analysis of the ceo from an individual and aggregate perspective. In establishing compensation levels the board looks at comparable data and entity results.

Form 990, Page 6, Part VI, Line 19

Made available upon request.

Filing and Contact Details

Filer

Filer Name
Central Florida Zoological
EIN
59-1357197
Phone
4073234450
Address
P O BOX 470309, LAKE MONROE, FL 32747-0309

Signing Officer

Name
Philip Flynn Iii
Title
President and CEO
Phone
4073234450
Signed
2017-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Flynn Iii
Formed
1971
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
18
Employees
153
Volunteers
223

Preparer

Firm
Greene Dycus & Co Pa
Address
205 N ELM AVE, SANFORD, FL 32771-1274
Preparer
Robert Kimelman
Phone
4073220561
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The central florida zoological park is dedicated to preserving the beauty and wonder of animals and their habitats. We are committed to sharing our knowledge, engaging visitors, and celebrating our natural world. Conservation of animals is paramount; many endangered species entrusted to our care may soon be extinct in the wild. Captive breeding programs may be their only hope for survival. Species survival plans, coordinated through the association of zoos & aquariums, are attempting to maintain genetic diversity to ensure healthy, vigorous animals to reproduce now and in the future. Beyond this, ssps participate in a variety of other cooperative conservation activities such as research, public education, reintroduction and field projects. The central florida zoo participates in ssp programs.

Form 990, Page 1, Part I, Line 6

The society trains individuals to serve as volunteer zoological park tour guides. In addition many other individuals volunteer their time and effort on a variety of administrative and fund raising tasks. In 2016 approximately 223 volunteers donated approximately 26,491 hours of service.

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

Continued from form 990 part iii, line 4a. Empower and educate- we give our guests, staff, volunteers and the communities we serve the knowledge and tools to take positive action for all species. We will accomplish this by: utilizing the zoo through its staff, animals and exhibits in targeted educational programs that will provide information,activities and experiences to promote an understanding of the zoo's animal collection and the habitats they live.

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

The society also operates the orianne center for indigo conservation (ocic) the main goal of the program is to facilitate a comprehensive approach to long-term captive breeding programs for eastern indigo snakes and the importance of conservation and promotion of public education and to foster tolerance of snakes in our natural communities. In the current year, the ocic hatched a record number of eastern indigo snakes.

Form 990, Part XI, Line 9

Prior period adjustment the society is the recipient of a contribution of the use of the land for which it operates under a fifty year lease at a rate for 1 per year. In previous years the fair value of this contribution was not recorded as it was not determinable. In the current year a board member with the appropriate skills, knowledge and experience calculated the fair value of the contribution to be 272,200 per year. The net present value of this balance was calculated to be 3,310,119 (12,793,400 contribution receivable less 9,483,281 unamortized discount on contribution receivable).

Financial Statement Notes

Schedule D, Page 3, Part X

The society is exempt from income taxes under section 501(c) (3) of the internal revenue code. However, income from certain activities not directly related to the societys tax-exempt purpose may be subject to taxation as unrelated business income. In addition, the society qualifies as a public charity under sections 509(a) (1) and 170(b) (1) (a) (vi) of the internal revenue code. The society adopted the provisions of fasb interpretation no. 48, accounting for uncertainty in income taxes (fasb asc 740 10). Under this interpretation, the society is required to evaluate each of its tax positions to determine if they are more likely than not to be sustained if the taxing authority examines the respective position. A tax position includes an entitys status, including its status as a 501 (c) (3), and the decision not to file a tax return. The society has evaluated each of its tax positions and has determined that no provision or liability for income taxes is necessary. The society files a federal income tax return and is no longer subject to u.s. Federal income tax examination by tax authorities for years before 2014.

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IRS990/Desc0OPERATION OF A ZOOLOGICAL PARK. THE PARK EXHIBITS LIVE ANIMALS, PROVIDES THE PUBLIC WITH EDUCATIONAL INFORMATION ON WILDLIFE AND AWARENESS OF ENDANGERED SPECIES. THE PARK IS OPEN SEVEN (7) DAYS A WEEK. ATTENDANCE IN 2016 WAS OVER 260,000. CORE VALUES - PROTECT - WE PASSIONATELY COMMIT OUR EXPERTISE AND RESOURCES TO SAVING ANIMALS AND TO ENSURING THEIR LONG-TERM SURVIVAL. INNOVATE - WE STRIVE TO DISCOVER SOLUTIONS THROUGH PROGRESSIVE PRACTICES AND PARTNERSHIPS IN EDUCATION, CONSERVATION AND PRESERVATION. ENGAGE - WE CONNECT PEOPLE WITH WILDLIFE AND WILD PLACES AND CREATE OPPORTUNITIES TO INSPIRE OUR GUESTS TO RESPECT, VALUE AND CARE FOR THE NATURAL WORLD. CONTD. SCHEDULE O CONTINUED FROM FORM 990 PART III, LINE 4A. EMPOWER AND EDUCATE- WE GIVE OUR GUESTS, STAFF, VOLUNTEERS AND THE COMMUNITIES WE SERVE THE KNOWLEDGE AND TOOLS TO TAKE POSITIVE ACTION FOR ALL SPECIES. WE WILL ACCOMPLISH THIS BY: UTILIZING THE ZOO THROUGH ITS STAFF, ANIMALS AND EXHIBITS IN TARGETED EDUCATIONAL PROGRAMS THAT WILL PROVIDE INFORMATION,ACTIVITIES AND EXPERIENCES TO PROMOTE AN UNDERSTANDING OF THE ZOO'S ANIMAL COLLECTION AND THE HABITATS THEY LIVE.
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IRS990/MissionDesc0THE CENTRAL FLORIDA ZOOLOGICAL PARK IS DEDICATED TO PRESERVING THE BEAUTY AND WONDER OF ANIMALS AND THEIR HABITATS. WE ARE COMMITTED TO SHARING OUR KNOWLEDGE, ENGAGING VISITORS, AND CELEBRATING OUR NATURAL WORLD. CONSERVATION OF ANIMALS IS PARAMOUNT; MANY ENDANGERED SPECIES ENTRUSTED TO OUR CARE MAY SOON BE EXTINCT IN THE WILD. CAPTIVE BREEDING PROGRAMS MAY BE THEIR ONLY HOPE FOR SURVIVAL. SPECIES SURVIVAL PLANS, COORDINATED THROUGH THE ASSOCIATION OF ZOOS & AQUARIUMS, ARE ATTEMPTING TO MAINTAIN GENETIC DIVERSITY TO ENSURE HEALTHY, VIGOROUS ANIMALS TO REPRODUCE NOW AND IN THE FUTURE. BEYOND THIS, SSPS PARTICIPATE IN A VARIETY OF OTHER COOPERATIVE CONSERVATION ACTIVITIES SUCH AS RESEARCH, PUBLIC EDUCATION, REINTRODUCTION AND FIELD PROJECTS. THE CENTRAL FLORIDA ZOO PARTICIPATES IN SSP PROGRAMS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0GUEST SERVICES - OUR VISITOR SERVICES DEPARTMENT PERFORM A GREAT VARIETY OF SERVICES TO OUR COMMUNITY. IT IS THROUGH THE HARD AND DEDICATED WORK THAT THESE PEOPLE PERFORM EACH AND EVERY DAY WHICH GREATLY ENHANCES THE COMMUNITY'S OVERALL EXPERIENCE AT THE CENTRAL FLORIDA ZOO.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION - IN THE CURRENT YEAR THE EDUCATION DEPARTMENT PLAYED A VITAL ROLE IN ENGAGING OVER 188,000 LEARNERS, LEADERS AND ADVOCATES IN THE CENTRAL FLORIDA COMMUNITY. MANY OF OUR PROGRAMS ARE INTEGRATED CURRICULUM-BASED THAT TARGET THE FLORIDA SUNSHINE STATE STANDARDS. THE EDUCATION PROGRAMS ARE SPECIFICALLY CREATED FOR EACH STAGE OF LIFE FROM EARLY LEARNING TO ADULT. EDUCATION PROGRAMS ENCOURAGE CURIOSITY AND UNDERSTANDING ABOUT OUR ENVIRONMENT AND BRING AWARENESS TO THE VITAL ROLE THAT OUR ZOOLOGICAL PARK PLAYS IN CONNECTING FAMILIES TO NATURE. IN ADDITION THE ZOOLOGICAL PARK IS A UNIQUE VENUE FOR STUDENTS TO ENGAGE IN PROBLEM-SOLVING AND CRITICAL THINKING, WITH OPPORTUNITIES FOR REAL LIFE APPLICATIONS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE SOCIETY ALSO OPERATES THE ORIANNE CENTER FOR INDIGO CONSERVATION (OCIC) THE MAIN GOAL OF THE PROGRAM IS TO FACILITATE A COMPREHENSIVE APPROACH TO LONG-TERM CAPTIVE BREEDING PROGRAMS FOR EASTERN INDIGO SNAKES AND THE IMPORTANCE OF CONSERVATION AND PROMOTION OF PUBLIC EDUCATION AND TO FOSTER TOLERANCE OF SNAKES IN OUR NATURAL COMMUNITIES. IN THE CURRENT YEAR, THE OCIC HATCHED A RECORD NUMBER OF EASTERN INDIGO SNAKES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUND RAISING AND GUEST SERV. SALES 1,237,432
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.0$0.75$16.3$8.99$9.26$0.27
2024Detailed filing. Detailed filing data is available for this year.$17.7$1.18$16.5$9.15$9.44$0.29
2023Detailed filing. Detailed filing data is available for this year.$18.1$1.28$16.8$8.97$7.79$1.18
2022Detailed filing. Detailed filing data is available for this year.$17.0$1.33$15.6$9.36$6.76$2.60
2021Detailed filing. Detailed filing data is available for this year.$15.8$2.72$13.0$7.54$5.50$2.04
2020Detailed filing. Detailed filing data is available for this year.$13.3$2.28$11.0$5.27$5.87$0.60
2019Summary only. Only limited summary data is available for this year.$13.2$1.63$11.6$6.37$5.81$0.56
2018Summary only. Only limited summary data is available for this year.$12.6$1.38$11.2$5.19$5.23$0.04
2017Summary only. Only limited summary data is available for this year.$12.7$1.51$11.2$3.02$2.67$0.35
2016Detailed filing. Detailed filing data is available for this year.$12.5$1.65$10.9$5.00$5.70$0.70
2015Detailed filing. Detailed filing data is available for this year.$9.68$1.41$8.27$4.83$4.73$0.10
2014Detailed filing. Detailed filing data is available for this year.$9.19$1.03$8.16$4.22$4.47$0.25
2013Detailed filing. Detailed filing data is available for this year.$9.16$0.74$8.41$3.94$3.93$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.81$0.42$8.40$3.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.78$0.44$8.34$3.40
Peer Organizations

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