Civic Intelligence

Mountain Studies Institute Inc.

990 • Fiscal year 2015 • EIN 73-1644103

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

PO Box 426Silverton, CO 81433

(970) 387-5161

Siviq Scores

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

Liabilities / Assets

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.20x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$73,707

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-5.4%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$268,107

Up $51,085 (+24%) from 2014

Net Assets

Down

$155,950

Down $11,603 (-6.9%) from 2014

Liabilities

Up

$112,157

Up $62,688 (+127%) from 2014

Revenue

Down

$556,017

Down $31,593 (-5.4%) from 2014

Expenses

Down

$567,620

Down $4,895 (-0.9%) from 2014

Net Income

Down

-$11,603

Down $26,698 (-177%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $267,775Liabilities 2010: $210,534Net Assets 2010: $57,2412010Assets 2011: $227,671Liabilities 2011: $81,204Net Assets 2011: $146,4672011Assets 2012: $304,491Liabilities 2012: $110,180Net Assets 2012: $194,3112012Assets 2013: $180,682Liabilities 2013: $28,224Net Assets 2013: $152,4582013Assets 2014: $217,022Liabilities 2014: $49,469Net Assets 2014: $167,5532014Assets 2015: $268,107Liabilities 2015: $112,157Net Assets 2015: $155,9502015Assets 2016: $388,280Liabilities 2016: $190,410Net Assets 2016: $197,8702016Assets 2017: $346,165Liabilities 2017: $119,551Net Assets 2017: $226,6142017Assets 2018: $560,858Liabilities 2018: $281,947Net Assets 2018: $278,9112018Assets 2019: $509,049Liabilities 2019: $196,658Net Assets 2019: $312,3912019Assets 2020: $936,212Liabilities 2020: $437,251Net Assets 2020: $498,9612020Assets 2021: $837,750Liabilities 2021: $333,187Net Assets 2021: $504,5632021Assets 2022: $759,455Liabilities 2022: $417,487Net Assets 2022: $341,9682022Assets 2023: $781,981Liabilities 2023: $498,066Net Assets 2023: $283,9152023Assets 2024: $744,621Liabilities 2024: $388,471Net Assets 2024: $356,1502024

Highlighted filing

2015

Assets$268,107
Liabilities$112,157
Net Assets$155,950

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $539,2862010Expenses 2011: $325,5592011Revenue 2012: $459,007Expenses 2012: $411,163Net Income 2012: $47,8442012Revenue 2013: $392,251Expenses 2013: $434,104Net Income 2013: -$41,8532013Revenue 2014: $587,610Expenses 2014: $572,515Net Income 2014: $15,0952014Revenue 2015: $556,017Expenses 2015: $567,620Net Income 2015: -$11,6032015Revenue 2016: $787,766Expenses 2016: $745,846Net Income 2016: $41,9202016Revenue 2017: $1,095,324Expenses 2017: $1,066,580Net Income 2017: $28,7442017Revenue 2018: $1,180,853Expenses 2018: $1,128,556Net Income 2018: $52,2972018Revenue 2019: $1,565,089Expenses 2019: $1,531,609Net Income 2019: $33,4802019Revenue 2020: $2,020,169Expenses 2020: $1,833,600Net Income 2020: $186,5692020Revenue 2021: $2,011,165Expenses 2021: $2,005,563Net Income 2021: $5,6022021Revenue 2022: $1,380,013Expenses 2022: $1,542,608Net Income 2022: -$162,5952022Revenue 2023: $1,614,270Expenses 2023: $1,672,323Net Income 2023: -$58,0532023Revenue 2024: $1,795,784Expenses 2024: $1,723,549Net Income 2024: $72,2352024

Highlighted filing

2015

Revenue$556,017
Expenses$567,620
Net Income-$11,603
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.1
Gross Receipts
$556,017
Mission and Program Overview

Mission

To empower communities, managers, and scientists to innovate solutions through mountain research, education, and practice.

To enhance understanding and sustainable use of the san juan mountains through research and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,300$87,756▼ $544
Pledges and Grants Receivable$5,680$65,386▲ $59,706
Savings and Temporary Cash Investments$57,848$52,648▼ $5,200
Land, Buildings, and Equipment, Net$3,388$3,122▼ $266
Prepaid Expenses and Deferred Charges$1,253$2,131▲ $878
Total Assets$217,022$268,107▲ $51,085
Other Assets Total$60,553$57,064▼ $3,489
Liabilities
Accounts Payable and Accrued Expenses$49,469$66,346▲ $16,877
Escrow Account Liability-$45,811-
Total Liabilities$49,469$112,157▲ $62,688
Net Assets / Fund Balance
Temporarily Rstr Net Assets$136,522$126,414▼ $10,108
Unrestricted Net Assets$31,031$29,536▼ $1,495
Total Net Assets Fund Balance$167,553$155,950▼ $11,603
Total Liabilities and Net Assets / Fund Balance$217,022$268,107▲ $51,085

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,122$10,067$13,189
Other Land Buildings-$3,647$3,647
Other Assets Org$1,700--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$136,522$39,533▲ $335$-49,976$126,414
2014$136,258$88,129-$-87,865$136,522
2013$138,872$97,781-$-100,395$136,258
2012$129,970$70,057-$-61,155$138,872
2011$1,000$128,970--$129,970
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcie D BidwellExecutive DiFT$65,606$8,101$73,707

Board Members and Trustees

NameTitle
Thurman WilsonPresident/tr
Beverly RichDirector
Jeffrey BrameDirector
Judy GrahamDirector
Leslie Gannon-meiringDirector
Mary Ann GoffDirector
Nick KendziorskiDirector
Rob BlairDirector
Sam FosterDirector
Wally WhiteDirector
Ilana SternSecretary
Ali BairdVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$397,388
Program Service Revenue
$154,981
Investment Income
$336
Other Revenue
$3,312
All Other Contributions
$201,246
Change in Net Assets
$-11,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$317,421
Other Expenses$250,199
Total Fundraising Expense$33,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,797$57,857$12,610$208,264
Fees for Services Other$90,432$1,522$1,365$93,319
Current Officers, Directors, Trustees, and Key Employees$57,491$8,845$7,371$73,707
Occupancy$45,081$4,440$1,110$50,631
Fees for Services Accounting-$48,148-$48,148
Office Expenses$16,870$8,025$385$25,280
Payroll Taxes$16,360$5,689$1,660$23,709
Travel$13,999--$13,999
Other Employee Benefits$5,376$2,596$445$8,417
Other Expenses-$3,606$8,483$3,606
Insurance$2,693$718$180$3,591
Pension Plan Contributions$1,996$1,194$134$3,324
Depreciation Depletion$1,175$313$78$1,566
Advertising-$850-$850
Conferences and Meetings$501$174$51$726
Total Functional Expenses$389,771$143,977$33,872$567,620
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
Yes
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
No
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 president/treasurer of the board performs a review of the form 990 with the finance director and executive director. Upon satisfactory completion of this review, the form 990 is emailed to the entire board for review and feedback prior to filing with the irs.

Form 990, Page 6, Part VI, Line 19

Governing documents are available on request.

Filing and Contact Details

Filer

Filer Name
Mountain Studies Institute Inc
EIN
73-1644103
Phone
9703875161
Address
PO BOX 426, SILVERTON, CO 81433

Signing Officer

Name
Marcie D Bidwell
Title
Executive Director
Phone
9703875161
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcie D Bidwell
Formed
2002
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
220

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Diane K Granger
Phone
3038308109
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

For 2015, 17 skilled consultants contributed 322 hours valued at 7,429 (based upon colorado independent volunteer sector of 23.07/hr). They contributed to msi projects that included the san juan headwaters project, rocky mountain research station, the san juan mining conference, and climate adaptation projects. In addition, citizen participation reached over 9,983 hours. Msi reached over 2,400 people directly through: --119 interns and youth who contributed 4,290 hours valued at 55,057, worked with msi throughout the year on various stewardship, restoration, monitoring, education, and research projects; --29 youth, interns, and individuals volunteered 845 hours, valued at 19,702, working with forest and wetland restoration and stewardship projects. --55 teachers contributed 210 hours valued at 4,845, assisting with two teacher trainings: forest to faucets workshop ad alpine hydrology workshop. Board members also served on a volunteer basis.

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

Than 100 partner organizations to advance mountain science and to build resilience in the san juan region.

Form 990, Part IX, Line 11G

Professional contracts 89,792 0 0 outside services 640 1,522 1,365

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization is an administrative agent for a governmental grant and holds funds for other agencies in this administrative capacity. As goals and objectives of the grant are met, the organization releases these funds per instruction from the grantor.

Schedule D, Page 2, Part V, Line 4

Temporarily restricted funds are restricted for grantor-designated purposes. The funds are released as restrictions are met.

Schedule D, Page 3, Part X

The organization has received an internal revenue service exemption from federal income taxes under section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements. The organizations federal return of organization exempt from income tax (form 990) is subject to examination by the irs, generally for three years after filing.

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IRS990/Desc0RESEARCH. MOUNTAIN STUDIES INSTITUTE (MSI) CONNECTS SCIENTISTS AND STAKEHOLDERS ACROSS THE SAN JUAN MOUNTAIN REGION TO GO BEYOND SCIENTIFIC INQUIRY TO THE MEANINGFUL APPLICATION OF KNOWLEDGE THAT MAKES A DIFFERENCE FOR THE QUALITY OF THE ENVIRONMENT. TOWARDS THAT END, WE COMPLETED AND FACILITATED RESEARCH WHICH EXPLORES SOLUTIONS TO NATURAL RESOURCE ISSUES SPECIFICALLY TO ENHANCE AND TO PROTECT AIR AND WATER QUALITY, TO UNDERSTAND CLIMATE VARIABILITY AND CHANGE, TO TRACK CHANGES IN BIOLOGICAL DIVERSITY, AND TO ASSIST MOUNTAIN COMMUNITIES IN TRANSITION FROM EXTRACTION ECONOMIES. IN 2015, MSI WORKED ON 54 PROJECTS. MSI CONDUCTED 45 RESEARCH AND MONITORING PROJECTS, FACILITATED PROJECTS FOR 5 RESEARCHERS, 2 HISTORIC RESTORATION PROJECTS, AND 3 COLLEGE COURSES. MSI COLLABORATED WITH MORE THAN 100 PARTNER ORGANIZATIONS TO ADVANCE MOUNTAIN SCIENCE AND TO BUILD RESILIENCE IN THE SAN JUAN REGION.
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IRS990/MissionDesc0TO ENHANCE UNDERSTANDING AND SUSTAINABLE USE OF THE SAN JUAN MOUNTAINS THROUGH RESEARCH AND EDUCATION.
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0134
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IRS990/PrincipalOfficerNm0MARCIE D BIDWELL
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IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128579
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION AND OUTREACH. MSI SPONSORS EDUCATION AND OUTREACH PROGRAMS TO A VARIETY OF AUDIENCES AND AGES, INCLUDING K-12 SCIENCE PROGRAMMING, CITIZEN MONITORING, PUBLIC EVENTS, COLLEGE COURSES, AND SEMINARS AND FIELD TRIPS BY RESEARCHERS AND PRACTITIONERS ON A VARIETY OF TOPICS RANGING FROM CLIMATE CHANGE TO WATER QUALITY. THESE TALKS AND TRIPS ARE DESIGNED TO BE ACCESSIBLE TO STUDENTS, CITIZENS, AND COMMUNITIES SHARING CUTTING EDGE INFORMATION FOR NON-TECHNICAL PEOPLE. WORKSHOPS AND EDUCATION SERIES ARE FREE TO THE PUBLIC WHENEVER POSSIBLE. IN 2015, MSI OFFERED 5 FIELD TOURS, 20 PRESENTATIONS, 2 CONFERENCES, 7 WORKSHOPS, 2 TEACHER TRAININGS, 5 YOUTH PROGRAMS AND 8 INTERNSHIPS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0127689
IRS990/ProgSrvcAccomActy3Grp/Desc0FACILITIES. THE USE OF FACILITIES ENABLED RESEARCHERS, STUDENTS, AND THE PUBLIC TO ENJOY HIGH QUALITY SCIENCE EDUCATION PROGRAMS AND PROVIDED SUPPORT TO MORE THAN 12 RESEARCHERS IN THE REGION. MSI PROVIDED AFFORDABLE LODGING FOR EDUCATION, RESEARCH, AND NON-PROFIT USERS FOR ABOUT 950 USER NIGHTS. THROUGH THE OFFERING OF AN AFFORDABLE LABORATORY, HOUSING, AND MEETING FACILITIES, THESE GROUPS PROVIDE A DIVERSIFICATION TO THE REGIONAL ECONOMY THROUGH A DIFFERENT FORM OF TOURISM. GUESTS AT THE FACILITIES INCLUDED GRADUATE STUDENTS, UNIVERSITY PROFESSORS, GEOLOGY FIELD CAMPS, PROFESSIONAL RETREATS, AND NATURAL RESOURCES FIELD TRIPS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt039511
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt028579
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IRS990/PYOtherRevenueAmt02972
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IRS990/PYSalariesCompEmpBnftPaidAmt0271270
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IRS990/PYTotalRevenueAmt0587610
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IRS990/RegularMonitoringEnfrcInd0false
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11700
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH HELD BY SAN JUAN COUNTY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT DEPOSIT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS AN ADMINISTRATIVE AGENT FOR A GOVERNMENTAL GRANT AND HOLDS FUNDS FOR OTHER AGENCIES IN THIS ADMINISTRATIVE CAPACITY. AS GOALS AND OBJECTIVES OF THE GRANT ARE MET, THE ORGANIZATION RELEASES THESE FUNDS PER INSTRUCTION FROM THE GRANTOR.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TEMPORARILY RESTRICTED FUNDS ARE RESTRICTED FOR GRANTOR-DESIGNATED PURPOSES. THE FUNDS ARE RELEASED AS RESTRICTIONS ARE MET.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS RECEIVED AN INTERNAL REVENUE SERVICE EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATIONS FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOR 2015, 17 SKILLED CONSULTANTS CONTRIBUTED 322 HOURS VALUED AT 7,429 (BASED UPON COLORADO INDEPENDENT VOLUNTEER SECTOR OF 23.07/HR). THEY CONTRIBUTED TO MSI PROJECTS THAT INCLUDED THE SAN JUAN HEADWATERS PROJECT, ROCKY MOUNTAIN RESEARCH STATION, THE SAN JUAN MINING CONFERENCE, AND CLIMATE ADAPTATION PROJECTS. IN ADDITION, CITIZEN PARTICIPATION REACHED OVER 9,983 HOURS. MSI REACHED OVER 2,400 PEOPLE DIRECTLY THROUGH: --119 INTERNS AND YOUTH WHO CONTRIBUTED 4,290 HOURS VALUED AT 55,057, WORKED WITH MSI THROUGHOUT THE YEAR ON VARIOUS STEWARDSHIP, RESTORATION, MONITORING, EDUCATION, AND RESEARCH PROJECTS; --29 YOUTH, INTERNS, AND INDIVIDUALS VOLUNTEERED 845 HOURS, VALUED AT 19,702, WORKING WITH FOREST AND WETLAND RESTORATION AND STEWARDSHIP PROJECTS. --55 TEACHERS CONTRIBUTED 210 HOURS VALUED AT 4,845, ASSISTING WITH TWO TEACHER TRAININGS: FOREST TO FAUCETS WORKSHOP AD ALPINE HYDROLOGY WORKSHOP. BOARD MEMBERS ALSO SERVED ON A VOLUNTEER BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THAN 100 PARTNER ORGANIZATIONS TO ADVANCE MOUNTAIN SCIENCE AND TO BUILD RESILIENCE IN THE SAN JUAN REGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT/TREASURER OF THE BOARD PERFORMS A REVIEW OF THE FORM 990 WITH THE FINANCE DIRECTOR AND EXECUTIVE DIRECTOR. UPON SATISFACTORY COMPLETION OF THIS REVIEW, THE FORM 990 IS EMAILED TO THE ENTIRE BOARD FOR REVIEW AND FEEDBACK PRIOR TO FILING WITH THE IRS.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.39$0.36$1.80$1.72$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.78$0.50$0.28$1.61$1.67$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.42$0.34$1.38$1.54$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.84$0.33$0.50$2.01$2.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.44$0.50$2.02$1.83$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.20$0.31$1.57$1.53$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.28$0.28$1.18$1.13$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.12$0.23$1.10$1.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.19$0.20$0.79$0.75$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.11$0.16$0.56$0.57$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$0.59$0.57$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.03$0.15$0.39$0.43$0.04
2012Summary only. Only limited summary data is available for this year.$0.30$0.11$0.19$0.46$0.41$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.08$0.15$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.21$0.06$0.54