Civic Intelligence

Uab Medicine Enterprise

990 • Fiscal year 2014 • EIN 63-1182994

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 14, 2015

500 22nd Street South Suite 408Suite35233-3110

(205) 975-5413

Siviq Scores

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

Liabilities / Assets

84th percentile

0.78x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

1.52x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Net Margin

39th percentile

1.6%

Higher net margin than 39% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$1,404,561

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Asset Growth

93rd percentile

32%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$51,156,743

Up $12,446,322 (+32%) from 2013

Net Assets

Up

$11,117,388

Up $424,020 (+4.0%) from 2013

Liabilities

Up

$40,039,355

Up $12,022,302 (+43%) from 2013

Revenue

$26,279,294

No earlier filing loaded for comparison.

Expenses

Up

$25,855,274

Up $1,354,661 (+5.5%) from 2013

Net Income

$424,020

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400M$300M$200M$100M$0Assets 2011: $28,265,991Liabilities 2011: $18,902,653Net Assets 2011: $9,363,3382011Assets 2012: $30,133,808Liabilities 2012: $19,928,317Net Assets 2012: $10,205,4912012Assets 2013: $38,710,421Liabilities 2013: $28,017,053Net Assets 2013: $10,693,3682013Assets 2014: $51,156,743Liabilities 2014: $40,039,355Net Assets 2014: $11,117,3882014Assets 2015: $49,771,331Liabilities 2015: $38,375,089Net Assets 2015: $11,396,2422015Assets 2016: $48,449,743Liabilities 2016: $36,413,760Net Assets 2016: $12,035,9832016Assets 2017: $52,040,304Liabilities 2017: $39,709,608Net Assets 2017: $12,330,6962017Assets 2018: $78,603,260Liabilities 2018: $40,558,927Net Assets 2018: $38,044,3332018Assets 2019: $255,374,396Liabilities 2019: $215,280,406Net Assets 2019: $40,093,9902019Assets 2020: $262,548,426Liabilities 2020: $205,096,451Net Assets 2020: $57,451,9752020Assets 2021: $293,178,635Liabilities 2021: $216,438,561Net Assets 2021: $76,740,0742021Assets 2022: $330,192,087Liabilities 2022: $201,015,231Net Assets 2022: $129,176,8562022Assets 2023: $286,969,442Liabilities 2023: $166,108,619Net Assets 2023: $120,860,8232023Assets 2024: $259,359,679Liabilities 2024: $154,376,680Net Assets 2024: $104,982,9992024

Highlighted filing

2014

Assets$51,156,743
Liabilities$40,039,355
Net Assets$11,117,388

Operations Trend

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

$150M$100M$50M$0-$50MExpenses 2011: $22,419,5792011Expenses 2012: $23,816,3152012Expenses 2013: $24,500,6132013Revenue 2014: $26,279,294Expenses 2014: $25,855,274Net Income 2014: $424,0202014Revenue 2015: $24,729,824Expenses 2015: $24,450,970Net Income 2015: $278,8542015Revenue 2016: $30,882,424Expenses 2016: $30,242,683Net Income 2016: $639,7412016Revenue 2017: $35,008,938Expenses 2017: $34,714,225Net Income 2017: $294,7132017Revenue 2018: $58,507,600Expenses 2018: $32,793,963Net Income 2018: $25,713,6372018Revenue 2019: $41,286,938Expenses 2019: $39,237,281Net Income 2019: $2,049,6572019Revenue 2020: $62,718,363Expenses 2020: $45,360,378Net Income 2020: $17,357,9852020Revenue 2021: $80,834,759Expenses 2021: $61,546,660Net Income 2021: $19,288,0992021Revenue 2022: $104,475,642Expenses 2022: $52,038,860Net Income 2022: $52,436,7822022Revenue 2023: $50,665,731Expenses 2023: $58,981,764Net Income 2023: -$8,316,0332023Revenue 2024: $64,370,393Expenses 2024: $80,248,217Net Income 2024: -$15,877,8242024

Highlighted filing

2014

Revenue$26,279,294
Expenses$25,855,274
Net Income$424,020
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 14, 2015
Return Version
2013v4.0
Gross Receipts
$26,279,294
Mission and Program Overview

Mission

To provide common management of the existing and future healthcare delivery operations (the "joint healthcare operations") of the board of trustees of the university of alabama and the university of alabama health services foundation, p.c.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,554,573$19,028,779▼ $1,525,794
Land, Buildings, and Equipment, Net$105,457$5,616,909▲ $5,511,452
Accounts Receivable$3,825,065$3,725,815▼ $99,250
Prepaid Expenses and Deferred Charges$69,459$69,459→ $0
Investments Other Securities$1,000$1,000→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$38,710,421$51,156,743▲ $12,446,322
Other Assets Total$14,154,867$22,714,781▲ $8,559,914
Liabilities
Other Liabilities$24,569,623$27,133,669▲ $2,564,046
Unsecured Notes Loans Payable$0$9,510,000▲ $9,510,000
Accounts Payable and Accrued Expenses$3,202,186$3,203,637▲ $1,451
Deferred Revenue$245,244$192,049▼ $53,195
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$28,017,053$40,039,355▲ $12,022,302
Net Assets / Fund Balance
Unrestricted Net Assets$10,693,368$11,117,388▲ $424,020
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$10,693,368$11,117,388▲ $424,020
Total Liabilities and Net Assets / Fund Balance$38,710,421$51,156,743▲ $12,446,322

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,562,405-$5,562,405
Leasehold Improvements$54,504$709,798$764,302
Equipment-$636,900$636,900
Other Assets Org$7,168,155--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Issac William FernianyCEOFT$633,822$770,739$1,404,561
Reid JonesCOOFT$426,335$645,731$1,072,066
Robert RichBoard MemberFT$246,284$400,623$646,907
John FaulstichCFOFT$359,656$220,475$580,131
Ray Watts MdBoard MemberPT$306,364$243,375$549,739
Jeanetta KellerChief Admin OfficerFT$303,028$233,292$536,320
David RandallSR VP Strategy and DevelopmentFT$291,332$179,138$470,470
Donald LillySr VP Network Develop.FT$240,616$187,779$428,395
Raheel FaroughDirector, Payer ContractFT$214,030$104,049$318,079
Bart KellyDirector, Service LineFT$162,734$151,189$313,923
Warren SmedleyDIRECTOR, Service LineFT$179,945$119,909$299,854
Christopher BrainardDirector, Org. ExcellentFT$142,954$35,002$177,956
Charles AdairBoard Member--$1,200$1,200
Donald JamesBoard Member--$1,200$1,200
Van RicheyBoard Member--$1,200$1,200
Charles PerryBoard Member--$900$900

Board Members and Trustees

NameTitle
Amie MclainBoard Member
Anupam AgarwalBoard Member
Finis E St John IvBoard Member
James BonnerBoard Member
James WilsonBoard Member
John England JrBoard Member
John McmahonBoard Member
Kirby Bland MdBoard Member
Ray HayesBoard Member
Robert WittBoard Member
Ronald GrayBoard Member
Seth LandefeldBoard Member
Thomas LowderBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Ecg Management ConsultantsConsulting-$644,464
Infor INCSoftware Maintenance-$329,115
Computer Technology CorpConsulting-$239,445
Results LLCConsulting-$200,004
Hay Group INCConsulting-$158,931
Revenue and Support

Revenue Composition

Contributions and Grants
$12,793,251
Program Service Revenue
$13,461,413
Investment Income
$24,630
Other Revenue
$0
Change in Net Assets
$424,020

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,279,294
Revenue Not Reported on Form 990
$8,354,526
Total Revenue per Audited Statements
$34,633,820
Total Revenue per Form 990
$26,279,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$12,158,471
Salaries, Compensation, and Employee Benefits$11,136,996
Other Expenses$2,559,807
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$12,158,471--$12,158,471
Other Salaries and Wages-$5,061,200-$5,061,200
Current Officers, Directors, Trustees, and Key Employees-$3,712,776-$3,712,776
Payroll Taxes-$2,361,509-$2,361,509
Fees for Services Other-$671,790-$671,790
Advertising-$447,048-$447,048
Pension Plan Contributions-$440,912-$440,912
Occupancy-$422,336-$422,336
Conferences and Meetings-$189,105-$189,105
Travel-$106,397-$106,397
Fees for Services Accounting-$98,600-$98,600
Office Expenses-$69,177-$69,177
Fees for Services Legal-$67,390-$67,390
Depreciation Depletion-$53,734-$53,734
All Other Expenses-$51,703-$51,703
Other Expenses-$9,739-$9,739
Interest-$6,868-$6,868
Insurance-$6,597-$6,597
Other Employee Benefits-$-439,401-$-439,401
Total Functional Expenses$12,158,471$13,696,803$0$25,855,274

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$33,018,664
Expenses per Audited Statements$25,855,274
Total Expenses per Form 990$25,855,274
Expenses Not Reported on Form 990$7,163,390
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
63-0649108-501(c)(3)Uab Prime Care$8,003,631
--501(c)(3)Support Various Program$3,072,000
63-6005396-501(c)(3)Ob/gyn Support$795,000
63-0649108-GovernmentalSupport Various Programs$46,930
13-1846366-GovernmentalSponsorship 2014$20,000
46-4363693-501(c)(3)Sponsorship 2014$16,667
63-6155094-501(c)(3)Sponsorhsip 2014$15,000
--501(c)(3)Sponsorship 2014$12,500
63-0288846-501(c)(3)Sponsorship 2014$10,000
63-1103036-501(c)(3)Sponsorship 2014$5,150
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
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
Benefit Plan Liabilities$15,546,626
Strategic Initiative Fund Payable$4,554,176
Due to Ua Hospital$3,223,500
Due to Ua School of Medicine$3,050,497
Health Insurance Reserve$350,000
Due to Ua Hsf$225,090
Due to Uab$176,911
Fl&f Interest Payable$6,869
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 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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, LINE 6 & 7A:

Uab health system ("uabhs" or "the organization") has two members, the board of trustees of the university of alabama and the university of alabama health services foundation, p.c. Each member appoints 9 of the directors of the uabhs board.

FORM 990, PART VI, LINE 7B:

Member approval is required for: 1) sale, lease or other disposition, other than in the ordinary course of business, of any uabhs material operating assets; 2) uabhs assignment of its rights to a third party; 3) addition of new members to uabhs; 4) issuance or incurrence of debt by uabhs; and 5) any capital expenditure by uabhs with its own funds over $5,000,000.

FORM 990, PART VI, LINE 11B:

The form 990 is prepared by pricewaterhousecoopers, llp. After the form 990 is prepared, it is reviewed by the organization's finance staff, the chairman of the board, two additional board members, and the chief executive officer.

FORM 990, PART VI, LINE 12C:

Annual disclosures are required and are reviewed by the university of alabama at birmingham health systems board.

FORM 990, PART VI, LINE 15A & 15B:

A compensation consultant is engaged to advise the board of directors on the ceo's compensation and the compensation of other key members of management. The compensation committee of the board annually reviews the ceo's total compensation and submits its recommendation of the ceo's compensation for the coming year to the board for its approval.

FORM 990, PART VI, LINE 19:

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
63-1182994
In Care Of
% CONNIE BUCKINGHAM
Phone
2059755413

Signing Officer

Name
Dawn Bulgarella
Title
Chief Financial Officer
Phone
2059755413
Signed
2015-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Ferniany
Formed
1996
Legal Domicile
Al
Voting Board Members
18
Independent Board Members
10
Employees
629
Volunteers
10

Preparer

Preparer
Travis L Patton
Phone
2059755413
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

To provide common management of the existing and future healthcare delivery operations of the board of trustees of the university of alabama and the university of alabama health services foundation.

Financial Statement Notes

SCHEDULE D, PART XI, LINE 2D:

Other revenue not included in return (activities under the management of uab health system which represents an integral part of the university of alabama birmingham, a state entity) - $8,354,526

SCHEDULE D, PART XII, LINE 2D:

Other expenses not included in return (activities under the management of uab health system which represents an integral part of the university of alabama birmningham, a state entity) - $7,163,390

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IRS990/Desc0SECTION 1: MISSION STATEMENT AND UABHS INTRODUCTION THE UAB HEALTH SYSTEM (UABHS) IS AN ALABAMA NONPROFIT CORPORATION THAT OVERSEES THE ACADEMIC MEDICAL CENTER ACTIVITIES OF ITS TWO MEMBERS, THE UNIVERSITY OF ALABAMA BOARD OF TRUSTEES AND THE UNIVERSITY OF ALABAMA HEALTH SERVICES FOUNDATION, WHICH COLLABORATIVELY PROVIDE QUALITY HEALTH CARE TO THE CITIZENS OF ALABAMA AND INDIVIDUALS FROM ACROSS THE NATION AND THE GLOBE. UABHS' MISSION IS TO IMPROVE THE HEALTH AND WELL-BEING OF SOCIETY, PARTICULARLY THE CITIZENS OF ALABAMA, BY PROVIDING INNOVATIVE HEALTH SERVICES OF EXCEPTIONAL VALUE, QUALITY, AND PATIENT SAFETY, A SUPERIOR ENVIRONMENT FOR THE EDUCATION OF HEALTH PROFESSIONALS, AND SUPPORT FOR RESEARCH TO ADVANCE MEDICAL SCIENCE. UABHS SUPPORTS THE ACTIVITIES OF THE UAB SCHOOL OF MEDICINE BY OVERSEEING HOSPITAL AND CLINIC OPERATIONS, FOSTERING RESIDENCY AND FELLOWSHIP TRAINING PROGRAMS, SUPPORTING THE RECRUITMENT, TRAINING, AND RETENTION OF FACULTY, AND CREATING HIGHLY INNOVATIVE, WELL-COORDINATED INTERDISCIPLINARY CLINICAL PROGRAMS AND PARTNERING RELATIONSHIPS THAT SERVE AS A MODEL FOR HEALTH CARE EDUCATION AND SERVICE DELIVERY. UABHS IS INTERNATIONALLY RECOGNIZED FOR ITS TRIPARTITE MISSION OF PROVIDING THE HIGHEST LEVEL OF PATIENT CARE, OUTSTANDING EDUCATION OF MEDICAL PROFESSIONALS, AND THE ADVANCEMENT OF SCIENCE IN MEDICINE THROUGH GROUNDBREAKING RESEARCH IN AREAS SUCH AS ONCOLOGY, NEUROSCIENCES, TRANSPLANTATION, CARDIOLOGY, TRAUMA AND BURN TREATMENT, REHABILITATION, IMMUNOBIOLOGY, VIROLOGY, GENE THERAPY, AND GENOMICS. UABHS ENCOMPASSES THE LARGEST MULTISPECIALTY GROUP OF HEALTH CARE PROFESSIONALS IN ALABAMA, WITH MORE THAN 1,134 PHYSICIANS SERVING PATIENTS FROM EVERY STATE IN THE NATION AND MANY COUNTRIES AROUND THE WORLD. IT IS A MAJOR REGIONAL, TERTIARY REFERRAL CENTER THAT TREATS SOME OF THE MOST CRITICAL PATIENTS IN THE SOUTHEAST. IN FY 2014, UABHS ENTITIES DISCHARGED NEARLY 82,000 PATIENTS AND HAD 282,060 EMERGENCY DEPARTMENT VISITS. DESPITE THE FINANCIAL STRAIN IT PLACES ON THE ORGANIZATION, UABHS CARES FOR THE SICKEST, MOST VULNERABLE PATIENTS, SERVING AS A SAFETY NET FOR THOSE WHO ARE TURNED AWAY FROM OTHER CARE PROVIDERS. UNCOMPENSATED CARE COSTS DO NOT INCLUDE OTHER UNFUNDED COSTS OF CARE, SUCH AS UNDERPAYMENT FROM MEDICAID AND MEDICARE. UABHS PROVIDES SIGNIFICANT CHARITY CARE TO INDIGENT INDIVIDUALS WHO ARE NOT COVERED BY INSURANCE. UABHS' ESTIMATED COST INCURRED FOR CHARITY CARE PROVIDED TO INDIGENT INDIVIDUALS IN FISCAL YEAR 2014 WAS $109,952,309. UABHS ALSO PROVIDES CARE TO A LARGE NUMBER OF INDIVIDUALS COVERED BY GOVERNMENTAL PROGRAMS THAT MAY REIMBURSE BELOW COST. IN FY 2014, UABHS' UNREIMBURSED COST FOR TREATING MEDICAID PATIENTS WAS $95,538,827. IN ADDITION, UABHS ENTITIES PROVIDE HEALTH CARE SERVICES TO MANY INDIVIDUALS WHO CANNOT PAY FOR ALL OR ANY OF THEIR MEDICAL CARE. IN FY 2014, THE COST FOR SUCH BAD DEBT WAS $123,168,466. SECTION 2: UABHS ENTITIES UABHS' FLAGSHIP FACILITY IS THE 1,157-BED UAB HOSPITAL, ONE OF THE NATION'S LARGEST PUBLIC HOSPITALS. IT INCLUDES THE UAB WOMEN & INFANTS CENTER, SPAIN REHABILITATION CENTER, THE CENTER FOR PSYCHIATRIC MEDICINE, AND THE FREESTANDING UAB HOSPITAL-HIGHLANDS. ALABAMA'S ONLY LEVEL 1 TRAUMA CENTER (AS DESIGNATED BY THE AMERICAN COLLEGE OF SURGEONS), UAB HOSPITAL PROVIDES CARE FOR MANY OF THE MOST SERIOUS INJURIES THAT OCCUR ANYWHERE IN THE STATE THROUGH ITS EMERGENCY DEPARTMENT, OPERATING ROOMS, TRAUMA AND BURNS UNIT, AND SPAIN REHABILITATION CENTER, ONE OF THE SOUTHEAST'S FOREMOST PROVIDERS OF COMPREHENSIVE REHABILITATION CARE. THE WOMEN & INFANTS CENTER OFFERS ADVANCED SERVICES AND THE LATEST MEDICAL TECHNOLOGY TO CARE FOR HEALTHY AND HIGH-RISK PREGNANT WOMEN, HEALTHY AND HIGH-RISK NEWBORNS, AND WOMEN RECEIVING CARE FOR A VARIETY OF GYNECOLOGICAL PROBLEMS, INCLUDING GYNECOLOGICAL CANCERS. IT INCLUDES THE STATE'S LARGEST REGIONAL NEWBORN INTENSIVE CARE UNIT (RNICU). UAB HOSPITAL-HIGHLANDS IS A GENERAL ACUTE CARE COMPONENT ADJACENT TO CAMPUS THAT PROVIDES AN E
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$259$154$105$64.4$80.2$15.9
2023Summary only. Only limited summary data is available for this year.$287$166$121$50.7$59.0$8.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$330$201$129$104$52.0$52.4
2021Summary only. Only limited summary data is available for this year.$293$216$76.7$80.8$61.5$19.3
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$263$205$57.5$62.7$45.4$17.4
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$255$215$40.1$41.3$39.2$2.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$78.6$40.6$38.0$58.5$32.8$25.7
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$52.0$39.7$12.3$35.0$34.7$0.29
2016Detailed filing. Detailed filing data is available for this year.$48.4$36.4$12.0$30.9$30.2$0.64
2015Summary only. Only limited summary data is available for this year.$49.8$38.4$11.4$24.7$24.5$0.28
2014Detailed filing. Detailed filing data is available for this year.$51.2$40.0$11.1$26.3$25.9$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.7$28.0$10.7$24.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.1$19.9$10.2$23.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.3$18.9$9.36$22.4