Civic Intelligence

Humane Society Legislative Fund

990 • Fiscal year 2019 • EIN 59-3786428

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 20, 2020

1255 23rd Street NW Suite 455Washington, DC 20037

(202) 676-2314

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.40x

Higher debt load relative to assets than 73% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Net Margin

26th percentile

-1.8%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

87th percentile

$293,786

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Asset Growth

18th percentile

-4.5%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

4.0%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,365,861

Down $64,488 (-4.5%) from 2018

Net Assets

Down

$819,898

Down $94,806 (-10%) from 2018

Liabilities

Up

$545,963

Up $30,318 (+5.9%) from 2018

Revenue

Up

$5,307,457

Up $205,969 (+4.0%) from 2018

Expenses

Down

$5,402,263

Down $860,310 (-14%) from 2018

Net Income

Up

-$94,806

Up $1,066,279 (+92%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $1,171,011Liabilities 2010: $245,101Net Assets 2010: $925,9102010Assets 2011: $1,584,769Liabilities 2011: $282,433Net Assets 2011: $1,302,3362011Assets 2012: $1,519,537Liabilities 2012: $674,272Net Assets 2012: $845,2652012Assets 2013: $2,870,845Liabilities 2013: $328,470Net Assets 2013: $2,542,3752013Assets 2014: $1,159,757Liabilities 2014: $635,050Net Assets 2014: $524,7072014Assets 2015: $3,324,608Liabilities 2015: $143,113Net Assets 2015: $3,181,4952015Assets 2016: $1,522,482Liabilities 2016: $273,232Net Assets 2016: $1,249,2502016Assets 2017: $2,651,752Liabilities 2017: $575,963Net Assets 2017: $2,075,7892017Assets 2018: $1,430,349Liabilities 2018: $515,645Net Assets 2018: $914,7042018Assets 2019: $1,365,861Liabilities 2019: $545,963Net Assets 2019: $819,8982019Assets 2020: $1,472,278Liabilities 2020: $193,161Net Assets 2020: $1,279,1172020Assets 2021: $11,185,575Liabilities 2021: $608,201Net Assets 2021: $10,577,3742021Assets 2022: $10,034,678Liabilities 2022: $1,256,195Net Assets 2022: $8,778,4832022Assets 2023: $10,726,461Liabilities 2023: $2,053,363Net Assets 2023: $8,673,0982023Assets 2024: $11,417,226Liabilities 2024: $1,954,621Net Assets 2024: $9,462,6052024

Highlighted filing

2019

Assets$1,365,861
Liabilities$545,963
Net Assets$819,898

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,762,3712010Expenses 2011: $2,718,8872011Expenses 2012: $6,034,7082012Revenue 2013: $5,606,529Expenses 2013: $3,911,229Net Income 2013: $1,695,3002013Revenue 2014: $5,266,769Expenses 2014: $7,284,437Net Income 2014: -$2,017,6682014Revenue 2015: $5,530,400Expenses 2015: $2,873,787Net Income 2015: $2,656,6132015Revenue 2016: $4,076,162Expenses 2016: $6,008,407Net Income 2016: -$1,932,2452016Revenue 2017: $5,251,646Expenses 2017: $4,425,110Net Income 2017: $826,5362017Revenue 2018: $5,101,488Expenses 2018: $6,262,573Net Income 2018: -$1,161,0852018Revenue 2019: $5,307,457Expenses 2019: $5,402,263Net Income 2019: -$94,8062019Revenue 2020: $5,732,356Expenses 2020: $5,273,137Net Income 2020: $459,2192020Revenue 2021: $14,350,994Expenses 2021: $5,052,737Net Income 2021: $9,298,2572021Revenue 2022: $5,406,886Expenses 2022: $7,205,777Net Income 2022: -$1,798,8912022Revenue 2023: $7,330,907Expenses 2023: $7,655,999Net Income 2023: -$325,0922023Revenue 2024: $6,330,546Expenses 2024: $6,065,084Net Income 2024: $265,4622024

Highlighted filing

2019

Revenue$5,307,457
Expenses$5,402,263
Net Income-$94,806
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 20, 2020
Return Version
2019v5.0
Gross Receipts
$5,307,457
Mission and Program Overview

Mission

To pass animal protection laws, educate the public, and support humane candidates for office.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,372,173$833,801▼ $538,372
Accounts Receivable$49,134$37,192▼ $11,942
Prepaid Expenses and Deferred Charges$8,000$14,429▲ $6,429
Savings and Temporary Cash Investments$1,042$1,057▲ $15
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,430,349$1,365,861▼ $64,488
Other Assets Total$0$479,382▲ $479,382
Liabilities
Accounts Payable and Accrued Expenses$389,785$545,963▲ $156,178
Other Liabilities$125,860$0▼ $125,860
Deferred Revenue$0--
Total Liabilities$515,645$545,963▲ $30,318
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$778,149$819,898▲ $41,749
Net Assets With Donor Restrictions$136,555--
Total Net Assets Fund Balance$914,704$819,898▼ $94,806
Total Liabilities and Net Assets / Fund Balance$1,430,349$1,365,861▼ $64,488

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$479,382--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-PresidentPT$171,052$33,192$204,244
-Vice President, Federal AffairsFT$116,443$26,338$142,781
-Senior Policy Adviser, Federal AffairsFT$100,090$31,834$131,924
-Senior Director, PhilanthropyFT$104,419$16,318$120,737
-Secretary--$86,020$86,020

Board Members and Trustees

NameTitle
-Chair of the Board
-Vice Chair of the Board
-Director
-Assistant Treasurer
-Former Assistant Treasurer
-Former Secretary
-General Counsel
-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ab Data LtdMarketing And Mailing Consultants600 AB DATA DR, STE 850, Milwaukee, WI 53217$592,858
Innerworkings INCFundraising Consultant, Print, Design & Copy Services600 W CHICAGO AVE, Chicago, IL 60654$385,467
Akin Gump Strauss Hauer and Feld LLPFederal lobbying1333 New Hampshire Ave NW, Washington, DC 20036$128,000
Joe Trippi And Associates INCMedia Buying Consultants606A N TALBOT ST STE 303, St Michaels, MD 21663$125,456
Revenue and Support

Revenue Composition

Contributions and Grants
$5,269,713
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$37,729
All Other Contributions
$2,994,462
Change in Net Assets
$-94,806

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,307,457
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$5,307,457
Total Revenue per Form 990
$5,307,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,173,716
Salaries, Compensation, and Employee Benefits$1,969,340
Total Fundraising Expense$1,021,958
Professional Fundraising Fees$259,207
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,222,859$113,379$46,218$1,382,456
Fees for Services Other$305,739$24,097$42,667$372,503
Office Expenses$153,089$137,190$26,302$316,581
Fees for Services Lobbying$231,889$18,276$32,361$282,526
Occupancy$238,692$23,365-$262,057
Fees for Services Professional Fundraising--$259,207$259,207
Other Employee Benefits$183,222$17,023$6,670$206,915
Current Officers, Directors, Trustees, and Key Employees$180,694$16,768$6,781$204,244
Payroll Taxes$92,107$8,557$3,361$104,025
Travel$69,661$5,035$13,054$87,750
Pension Plan Contributions$63,497$5,901$2,302$71,700
Fees for Services Accounting$39,607$3,122$5,527$48,256
Fees for Services Legal$36,621$3,584-$40,205
Information Technology$9,358$164$5,499$15,021
Other Expenses$11,249$711$2,851$14,811
Advertising$10,781$1,055$5$11,841
Insurance$7,211$706-$7,917
Total Functional Expenses$941,153$48,277$625,768$1,615,198

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,402,263
Total Expenses per Audited Statements$5,402,263
Total Expenses per Form 990$5,402,263
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$259,207
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$67,048
Section 527 Activity Spending$67,048
Total Exempt Function Spending$67,048
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to the Humane Society of the United States-
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

OFFICERS KARL, WAITE, BARSNESS, REESE, MOCHI, AND PARRA WERE EMPLOYED BY ANOTHER ORGANIZATION ON WHOSE BOARD DIRECTORS LAUE, COUPE, WIEBERS, CESAK, LINEHAN, ATHERTON AND SABATINO SERVED. THEREFORE, THESE INDIVIDUALS HAD "BUSINESS RELATIONSHIPS" WITH EACH OTHER. - Business relationship

Form 990, Part VI, Line 6 Classes of members or stockholders

The members of the corporation shall consist of persons who support the corporation's purposes and who affirmatively respond to the corporation's invitation to join. Members shall pay annual dues in such amount as shall be determined by the board of directors. Any person who responds affirmatively to an invitation to become a member of the humane society legislative fund (hslf) and either 1) makes a single contribution of ten dollars ($10) or more to hslf as membership dues, or 2) makes a series of contributions that total ten dollars ($10) or more in the aggregate within four (4) months after the date of the first contribution shall be considered a member of hslf for the twelve-month period ending on the anniversary date on which hslf has determined that an aggregate of ten dollars has been reached in the case of contributors described in section 2, above.

Form 990, Part VI, Line 11B Review of form 990 by governing body

After internal accounting staff drafts the 990, the draft is submitted to hslf's independent tax preparers for their review and revision, as may be appropriate. The revised draft is then given to hslf's treasurer for further review. Once all staff and professional reviews/revisions are done, the treasurer sends the proposed final of the form 990 to the hslf board for its consideration. Once the board has had an opportunity to review and comment, the finalized version is filed with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

Hslf is an affiliate of the humane society of the united states (hsus). All policies and procedures of the hsus apply to hslf including, inter alia, those codified in the current hsus employee handbook. In cases where the literal reading of the hsus policies and procedures may or could cause confusion (e.g., the hsus conflict of interest policy's references to hsus directors), for purposes of internal hslf activities, these policies will be read to apply as close as possible to hslf, making substitutions in terminology as necessary to achieve the desired goal. In case of any conflict between the policies and procedures of the hsus and hslf, the stricter will control. Hslf has adopted a conflict of interest policy to reinforce the obligation of officers and directors to disclose actual or potential conflicts. The policy covers hslf officers and directors. Hslf board members and/or officers who are directors or senior staff members of the hsus are subject to additional annual reporting requirements in those capacities. A decision as to whether a conflict exists and how it should be addressed with regard to hslf is made at the hslf executive level or, if necessary, by its board. Consideration of possible conflicts is also provided during the legal review of proposed transactions and concerns are addressed before proceeding. Individuals having possible conflicts of interest cannot vote or participate in board or committee deliberations on the subject or to be counted toward meeting a quorum; however, they may respond to questions.

Form 990, Part VI, Line 19 Required documents available to the public

Hslf makes its articles of incorporation and bylaws available to donors free of charge upon request. Formal audited financial statements are filed with state charitable solicitation registrations and are made available to major donors and, where required by state law, to the general public by mail upon request. Hslf makes copies of its form 1024 application for recognition of tax-exempt status available to the public upon request both by mail and in person at hslf's headquarters in washington, dc. Hslf makes copies of the three most recently-filed forms 990 available to the public upon request both by mail and in person at hslf's headquarters in washington, dc, as well as on hslf's website, as set forth in irs code section 6104(d). The conflict of interest policy has not been made available to the general public.

Filing and Contact Details

Filer

Filer Name
Humane Society Legislative Fund
EIN
59-3786428
Phone
2026762314
Address
1255 23rd Street NW Suite 455, Washington, DC 20037

Signing Officer

Name
Michaelen Barsness
Title
Treasurer
Signed
2020-10-20
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Dc
Voting Board Members
8
Independent Board Members
8
Employees
17
Volunteers
12

Preparer

Firm
Bdo USA Llp
Address
8401 Greensboro Drive - Suite 800, McLean, VA 22102
Preparer
Marc R Berger CPA
Phone
7038930600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 ORGANIZATION'S MISSION

Humane society legislative fund's (hslf) mission is to undertake and support programs designed to enhance and protect the status of animals through education of the public and mobilization of public opinion and through the reform of laws, enactment of remedial legislation and changes in public policy. The goal of hslf is to advance social welfare by helping to pass state and federal laws that protect animals from cruelty, suffering, and unnecessary killing and use.

Form 990, Part III, Line 4A FEDERAL & STATE LEGISLATIVE ACTIVITY/FEDERAL REGULATORY ACTIVITY

Continued from part iii, line 4a (1 of 1) the fy20 appropriations bill provided $295,000 more for enforcement of the hpa, and renewed the prohibition of licensing/re-licensing "class b" random source dealers of animals. The bill maintained level funding for the u.s. Fish and wildlife service's programs that protect species under the endangered species act as well as the office of law enforcement, and dedicated funds to fight wildlife trafficking enforcement. It also provided increased funding for alternatives to animal tests and $2 million for the implementation of the pet and women safety (paws) act, which was included in the final version of the agriculture improvement act of 2018 (h.r. 2). Finally, the bill provided $3 million to the national oceanic and atmospheric administration for north atlantic right whale conservation. Federal affairs worked in support of animal protection bills, including the preventing animal cruelty and torture (pact) act (h.r. 724/s. 479); the shark fin sales elimination act (h.r. 737/s. 877) which passed the house; the prevent all soring tactics (past) act (h.r. 693/s. 1007) which passed the house; the safeguard american food exports (safe) act (h.r. 961/s. 2006); the welfare of our friends (woof) act (h.r. 1002); the providing responsible emergency plans for animals at risk of emerging disasters (prepared) act (h.r. 1042); the big cat public safety act (h.r. 1380/s. 2561); the horseracing integrity act (h.r. 1754;/s. 1820); the prohibiting threatened and endangered creature trophies (protect) act (h.r. 4804); the rescuing animals with rewards (rawr) act of 2019 (h.r. 97/s. 1590) which was signed into law; the puppy protection act of 2019 (h.r. 2442); the scientific assistance for very endangered north atlantic right whales (save right whales) act (h.r. 1568); protect america's wildlife and fish in need of conservation act of 2019 (h.r. 4348/s. 2491); and the humane cosmetics act (h.r. 5141). Federal affairs opposed the empowering rural economies through alaska native sustainable arts and handicrafts act (s.804/h.r.1806). Federal affairs staff participated in the signing of the preventing animal cruelty and torture (pact) act into law by the president, with members of congress and stakeholders. This law strengthens the 2010 federal animal "crush video" law by banning extreme animal cruelty in or affecting interstate commerce regardless of whether a video was produced. Federal affairs is working with stakeholders and the bureau of land management (blm) on a proposal to require blm to use non-lethal methods to manage wild horses and burros on federal land. Federal affairs supported a decision by blm to return to a 2014 policy that allows individuals and organizations to buy only four (as opposed to 25 from previous years) wild horses over a six-month period to help insure these animals are not sent to slaughter. Federal affairs also supported the environmental protection agency's decision to phase out all animal testing on mammals for chemicals and pesticides by 2035 and to devote $4.25 million to the development of non-animal technologies at five universities. Federal affairs continued to support the health and human services department's efforts to strengthen its commitment to replacing, reducing, and/or refining animal studies. Federal affairs also supported the food and drug administration's adoption of an internal policy that would allow for the adoption, or retirement to sanctuary, of animals formerly used in fda research. Additionally, federal affairs opposed the national institutes of health's decision not to retire the remaining 44 chimpanzees held at the alamogordo primate laboratory to the federal sanctuary chimp haven, as they are statutorily obligated. Federal affairs continued support of the u.s. Department of veterans affairs memorandum of agreement with the humane society of the united states to support veterans' well-being and social integration through interactions with and adopti

Form 990, Part III, Line 4B PUBLICATIONS AND EDUCATION

CONTINUED FROM PART III, LINE 4b (1 OF 1) COALITION-BUILDING: HSLF CONTINUES RELATIONSHIP-BUILDING ON AREAS OF COMMON INTEREST WITH INDUSTRY TRADE ASSOCIATIONS AND THEIR INDIVIDUAL MEMBERS AND "THINK-TANKS" FOR FEDERAL AND INTERNATIONAL REGULATORY TOXICOLOGY WORK.

Form 990, Part V, Line 2A Number of Employees Reported on Form W-3

The Humane Society of the United States pays wages to the employees of HSLF and files all required federal employment tax returns, including Form W-3. HSLF does not report employees on Form W-3.

Form 990, Part XII, Line 2C AUDIT OVERSIGHT

The process for overseeing the audit of the financial statements and selection of an independent accountant that audited the financial statements has been consistent with prior years. The audited financial statements are reviewed by the board which acts as its own committee.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Fund is generally exempt from federal income taxes under the provisions of Section 501(c)(4) of the Internal Revenue Code (the IRC). Income that is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. There was no income tax expense for the year ended December 31, 2019. IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES, HSLF RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. WITH FEW EXCEPTIONS, HSLF IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2016 AND PRIOR. MANAGEMENT HAS EVALUATED HSLF'S TAX POSITIONS AND HAS CONCLUDED THAT HSLF HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.

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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.$11.4$1.95$9.46$6.33$6.07$0.27
2023Detailed filing. Detailed filing data is available for this year.$10.7$2.05$8.67$7.33$7.66$0.33
2022Detailed filing. Detailed filing data is available for this year.$10.0$1.26$8.78$5.41$7.21$1.80
2021Detailed filing. Detailed filing data is available for this year.$11.2$0.61$10.6$14.4$5.05$9.30
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.19$1.28$5.73$5.27$0.46
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.55$0.82$5.31$5.40$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.52$0.91$5.10$6.26$1.16
2017Detailed filing. Detailed filing data is available for this year.$2.65$0.58$2.08$5.25$4.43$0.83
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.27$1.25$4.08$6.01$1.93
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.14$3.18$5.53$2.87$2.66
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.64$0.52$5.27$7.28$2.02
2013Detailed filing. Detailed filing data is available for this year.$2.87$0.33$2.54$5.61$3.91$1.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.67$0.85$6.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.28$1.30$2.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.25$0.93$3.76