Civic Intelligence

Benevolent and Protective Order Vandewey

990 • Fiscal year 2018 • EIN 71-0469785

Apr 01, 2017 to Mar 31, 2018 • Filed on Aug 02, 2018

15 Elks LaneCherokee Village, AR 72529

(870) 257-3388

Siviq Scores

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

Liabilities / Assets

67th percentile

0.07x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.10x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

16th percentile

-12%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

18%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$243,375

Down $31,733 (-12%) from 2017

Net Assets

Down

$226,400

Down $30,980 (-12%) from 2017

Liabilities

Down

$16,975

Down $753 (-4.2%) from 2017

Revenue

Up

$172,637

Up $26,191 (+18%) from 2017

Expenses

Up

$203,617

Up $25,011 (+14%) from 2017

Net Income

Up

-$30,980

Up $1,180 (+3.7%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $375,123Liabilities 2010: $40,097Net Assets 2010: $335,0262010Assets 2011: $387,805Liabilities 2011: $41,368Net Assets 2011: $346,4372011Assets 2012: $435,636Liabilities 2012: $22,068Net Assets 2012: $413,5682012Assets 2013: $417,509Liabilities 2013: $10,096Net Assets 2013: $407,4132013Assets 2014: $389,753Liabilities 2014: $10,169Net Assets 2014: $379,5842014Assets 2015: $349,051Liabilities 2015: $38,362Net Assets 2015: $310,6892015Assets 2016: $292,230Liabilities 2016: $8,319Net Assets 2016: $283,9112016Assets 2017: $275,108Liabilities 2017: $17,728Net Assets 2017: $257,3802017Assets 2018: $243,375Liabilities 2018: $16,975Net Assets 2018: $226,4002018Assets 2019: $221,868Liabilities 2019: $18,279Net Assets 2019: $203,5892019Assets 2020: $317,844Liabilities 2020: $118,252Net Assets 2020: $199,5922020Assets 2021: $203,812Liabilities 2021: $15,710Net Assets 2021: $188,1022021Assets 2022: $209,725Liabilities 2022: $21,891Net Assets 2022: $187,8342022Assets 2023: $205,787Liabilities 2023: $24,755Net Assets 2023: $181,0322023Assets 2024: $178,659Liabilities 2024: $22,134Net Assets 2024: $156,5252024Assets 2025: $298,326Liabilities 2025: $37,577Net Assets 2025: $260,7492025

Highlighted filing

2018

Assets$243,375
Liabilities$16,975
Net Assets$226,400

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $178,9802010Expenses 2011: $42,4742011Expenses 2012: $180,5482012Expenses 2013: $186,6112013Revenue 2014: $159,063Expenses 2014: $188,847Net Income 2014: -$29,7842014Revenue 2015: $145,470Expenses 2015: $186,128Net Income 2015: -$40,6582015Revenue 2016: $177,381Expenses 2016: $203,243Net Income 2016: -$25,8622016Revenue 2017: $146,446Expenses 2017: $178,606Net Income 2017: -$32,1602017Revenue 2018: $172,637Expenses 2018: $203,617Net Income 2018: -$30,9802018Revenue 2019: $186,339Expenses 2019: $209,150Net Income 2019: -$22,8112019Revenue 2020: $154,506Expenses 2020: $158,503Net Income 2020: -$3,9972020Revenue 2021: $136,080Expenses 2021: $131,515Net Income 2021: $4,5652021Revenue 2022: $209,169Expenses 2022: $209,437Net Income 2022: -$2682022Revenue 2023: $238,925Expenses 2023: $237,210Net Income 2023: $1,7152023Revenue 2024: $235,453Expenses 2024: $258,021Net Income 2024: -$22,5682024Revenue 2025: $183,239Expenses 2025: $196,142Net Income 2025: -$12,9032025

Highlighted filing

2018

Revenue$172,637
Expenses$203,617
Net Income-$30,980
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Aug 2, 2018
Return Version
2017v2.2
Gross Receipts
$179,871
Mission and Program Overview

Mission

This is a fraternal organization for social activity. All expenses were incurred to promote membership or community activities and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$214,714$192,334▼ $22,380
Cash and Non-Interest-Bearing Accounts$41,616$25,169▼ $16,447
Savings and Temporary Cash Investments-$9,593-
Inventories for Sale or Use$9,153$8,772▼ $381
Prepaid Expenses and Deferred Charges$4,548$3,780▼ $768
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$275,108$243,375▼ $31,733
Other Assets Total$5,077$3,727▼ $1,350
Liabilities
Other Liabilities$17,728$16,975▼ $753
Total Liabilities$17,728$16,975▼ $753
Net Assets / Fund Balance
Unrestricted Net Assets$224,148$194,578▼ $29,570
Temporarily Rstr Net Assets$33,232$31,822▼ $1,410
Total Net Assets Fund Balance$257,380$226,400▼ $30,980
Total Liabilities and Net Assets / Fund Balance$275,108$243,375▼ $31,733

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$55,182$139,088$194,270
Buildings$137,152$27,489$164,641
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ronald ShockeySecretary$2,400$2,400

Board Members and Trustees

NameTitle
Carolyn MorganTrustee
Debbie CochranTrustee
Sam DannerTrustee
Sarah LindsayTrustee
Deana MackChaplain
Pete DemmaEsquire
Elizabethe WaltonExalted Ruler
Gail CamiloneInner Guard
Jim GoldenLeading Knight
Caressa DannerLecturing Knigh
Terry BornLoyal Knight
James GillTiler
Kathy BornTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,188
Program Service Revenue
$136,879
Investment Income
$30
Other Revenue
$21,540
All Other Contributions
$14,188
Change in Net Assets
$-30,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,652
Salaries, Compensation, and Employee Benefits$39,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$43,833--$43,833
Other Salaries and Wages$32,704--$32,704
Depreciation Depletion-$22,380-$22,380
All Other Expenses$3,985$4,345-$8,330
Insurance-$8,217-$8,217
Office Expenses-$5,276-$5,276
Other Expenses$4,890--$4,890
Payroll Taxes$4,861--$4,861
Fees for Services Other-$4,473-$4,473
Conferences and Meetings-$2,659-$2,659
Current Officers, Directors, Trustees, and Key Employees-$2,400-$2,400
Fees for Services Accounting-$1,650-$1,650
Advertising-$885-$885
Interest-$333-$333
Travel-$240-$240
Total Functional Expenses$150,759$52,858$0$203,617
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$7,234
Gaming Gross Income$5,824
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Other Liabilities$10,946
Accrued Payroll Tax$3,034
Accrued Grand Lodge Dues$1,122
Prepaid Dues$1,101
Accrued State Dues$772
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is presented to the board for review. Once reviewed the exalted ruler signs the e-file form, returns to the cpa and then the return is transmitted electronically to the irs.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order
EIN
71-0469785
Phone
8702573388
Address
15 ELKS LANE, CHEROKEE VILLAGE, AR 72529

Signing Officer

Name
Terry Born
Title
Exalted Ruler
Signed
2018-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Born
Legal Domicile
Ar
Voting Board Members
10
Independent Board Members
10
Employees
4

Preparer

Firm
Welch Couch & Company PA
Address
410 Barnett Dr, Batesville, AR 72501
Preparer
John Ed Welch
Phone
8707935231
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
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IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0166577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0214714
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0192334
IRS990/LandBldgEquipCostOrOtherBssAmt0358911
IRS990/LegalDomicileStateCd0AR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01225
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01225
IRS990/MissionDesc0THIS IS A FRATERNAL ORGANIZATION FOR SOCIAL ACTIVITY. ALL EXPENSES WERE INCURRED TO PROMOTE MEMBERSHIP OR COMMUNITY ACTIVITIES AND SERVICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0257380
IRS990/NetAssetsOrFundBalancesEOYAmt0226400
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0-1410
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-1410
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt043833
IRS990/OccupancyGrp/TotalAmt043833
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05276
IRS990/OfficeExpensesGrp/TotalAmt05276
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt05077
IRS990/OtherAssetsTotalGrp/EOYAmt03727
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PURCHASES
IRS990/OtherExpensesGrp/Desc1LIQUOR TAX
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3MUSIC AND ENTERTAINMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt042923
IRS990/OtherExpensesGrp/ProgramServicesAmt111618
IRS990/OtherExpensesGrp/ProgramServicesAmt25945
IRS990/OtherExpensesGrp/ProgramServicesAmt34890
IRS990/OtherExpensesGrp/TotalAmt042923
IRS990/OtherExpensesGrp/TotalAmt111618
IRS990/OtherExpensesGrp/TotalAmt25945
IRS990/OtherExpensesGrp/TotalAmt34890
IRS990/OtherLiabilitiesGrp/BOYAmt017728
IRS990/OtherLiabilitiesGrp/EOYAmt016975
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0HALL RENTAL
IRS990/OtherRevenueMiscGrp/Desc1LOUNGE RENTAL
IRS990/OtherRevenueMiscGrp/Desc2MISC REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07220
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt112463
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22042
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07220
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt112463
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22042
IRS990/OtherRevenueTotalAmt022950
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt032704
IRS990/OtherSalariesAndWagesGrp/TotalAmt032704
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04861
IRS990/PayrollTaxesGrp/TotalAmt04861
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04548
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03780
IRS990/PrincipalOfficerNm0TERRY BORN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722410
IRS990/ProgramServiceRevenueGrp/BusinessCd1722100
IRS990/ProgramServiceRevenueGrp/BusinessCd2722410
IRS990/ProgramServiceRevenueGrp/Desc0BAR SALES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SALES
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0109033
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213096
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0109033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213096
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt020414
IRS990/PYInvestmentIncomeAmt0-935
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0131118
IRS990/PYOtherRevenueAmt0121651
IRS990/PYProgramServiceRevenueAmt05316
IRS990/PYRevenuesLessExpensesAmt0-32160
IRS990/PYSalariesCompEmpBnftPaidAmt047488
IRS990/PYTotalExpensesAmt0178606
IRS990/PYTotalRevenueAmt0146446
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30980
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09593
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0137152
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027489
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0164641
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt055182
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0139088
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0194270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13034
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt310946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED GRAND LODGE DUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED STATE DUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PREPAID DUES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0192334
IRS990ScheduleD/TotalLiabilityAmt016975
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PRESENTED TO THE BOARD FOR REVIEW. ONCE REVIEWED THE EXALTED RULER SIGNS THE E-FILE FORM, RETURNS TO THE CPA AND THEN THE RETURN IS TRANSMITTED ELECTRONICALLY TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt033232
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031822
IRS990/TempOrPermanentEndowmentsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.98$0.38$2.61$1.83$1.96$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.79$0.22$1.57$2.35$2.58$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.25$1.81$2.39$2.37$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.10$0.22$1.88$2.09$2.09$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.16$1.88$1.36$1.32$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.18$1.18$2.00$1.55$1.59$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.22$0.18$2.04$1.86$2.09$0.23
2018Detailed filing. Detailed filing data is available for this year.$2.43$0.17$2.26$1.73$2.04$0.31
2017Detailed filing. Detailed filing data is available for this year.$2.75$0.18$2.57$1.46$1.79$0.32
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.08$2.84$1.77$2.03$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.49$0.38$3.11$1.45$1.86$0.41
2014Detailed filing. Detailed filing data is available for this year.$3.90$0.10$3.80$1.59$1.89$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.10$4.07$1.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.22$4.14$1.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.41$3.46$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.40$3.35$1.79