Civic Intelligence

Greater Yellowstone Coalition Inc.

990 • Fiscal year 2014 • EIN 81-0414042

Oct 01, 2013 to Sep 30, 2014 • Filed on Mar 12, 2015

215 South Wallace Ave59715

(406) 586-1593

Siviq Scores

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

Liabilities / Assets

39th percentile

0.10x

Higher debt load relative to assets than 39% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.30x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$89,705

Higher top officer pay than 36% of similar nonprofits.

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M 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

$9,098,926

Up $929,006 (+11%) from 2013

Net Assets

Up

$8,147,550

Up $1,155,856 (+17%) from 2013

Liabilities

Down

$951,376

Down $226,850 (-19%) from 2013

Revenue

$3,156,269

No earlier filing loaded for comparison.

Expenses

Down

$2,147,633

Down $383,938 (-15%) from 2013

Net Income

$1,008,636

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.

$30M$20M$10M$0Assets 2010: $6,670,716Liabilities 2010: $377,027Net Assets 2010: $6,293,6892010Assets 2011: $6,934,337Liabilities 2011: $906,694Net Assets 2011: $6,027,6432011Assets 2012: $7,952,445Liabilities 2012: $1,174,757Net Assets 2012: $6,777,6882012Assets 2013: $8,169,920Liabilities 2013: $1,178,226Net Assets 2013: $6,991,6942013Assets 2014: $9,098,926Liabilities 2014: $951,376Net Assets 2014: $8,147,5502014Assets 2015: $10,571,677Liabilities 2015: $1,877,258Net Assets 2015: $8,694,4192015Assets 2016: $10,874,417Liabilities 2016: $2,016,228Net Assets 2016: $8,858,1892016Assets 2017: $12,636,855Liabilities 2017: $1,822,888Net Assets 2017: $10,813,9672017Assets 2018: $14,297,762Liabilities 2018: $1,691,260Net Assets 2018: $12,606,5022018Assets 2019: $13,583,361Liabilities 2019: $1,530,561Net Assets 2019: $12,052,8002019Assets 2020: $14,626,029Liabilities 2020: $1,681,268Net Assets 2020: $12,944,7612020Assets 2021: $16,269,692Liabilities 2021: $1,290,479Net Assets 2021: $14,979,2132021Assets 2022: $17,103,607Liabilities 2022: $1,273,888Net Assets 2022: $15,829,7192022Assets 2023: $27,291,108Liabilities 2023: $1,595,478Net Assets 2023: $25,695,6302023Assets 2024: $26,639,508Liabilities 2024: $1,519,455Net Assets 2024: $25,120,0532024Assets 2025: $27,144,582Liabilities 2025: $433,656Net Assets 2025: $26,710,9262025

Highlighted filing

2014

Assets$9,098,926
Liabilities$951,376
Net Assets$8,147,550

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,594,8472010Expenses 2011: $2,574,8992011Expenses 2012: $2,540,9552012Expenses 2013: $2,531,5712013Revenue 2014: $3,156,269Expenses 2014: $2,147,633Net Income 2014: $1,008,6362014Revenue 2015: $2,984,990Expenses 2015: $2,276,706Net Income 2015: $708,2842015Revenue 2016: $3,177,591Expenses 2016: $2,965,833Net Income 2016: $211,7582016Revenue 2017: $4,851,784Expenses 2017: $3,385,142Net Income 2017: $1,466,6422017Revenue 2018: $5,238,195Expenses 2018: $3,633,350Net Income 2018: $1,604,8452018Revenue 2019: $3,176,800Expenses 2019: $3,942,830Net Income 2019: -$766,0302019Revenue 2020: $4,403,947Expenses 2020: $3,989,859Net Income 2020: $414,0882020Revenue 2021: $4,409,204Expenses 2021: $3,297,146Net Income 2021: $1,112,0582021Revenue 2022: $6,907,411Expenses 2022: $3,831,139Net Income 2022: $3,076,2722022Revenue 2023: $13,368,134Expenses 2023: $4,293,530Net Income 2023: $9,074,6042023Revenue 2024: $8,142,794Expenses 2024: $8,956,891Net Income 2024: -$814,0972024Revenue 2025: $7,031,420Expenses 2025: $6,392,590Net Income 2025: $638,8302025

Highlighted filing

2014

Revenue$3,156,269
Expenses$2,147,633
Net Income$1,008,636
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Mar 12, 2015
Return Version
2013v4.0
Gross Receipts
$3,322,795
Mission and Program Overview

Mission

Greater yellowstone coalition works with all people to protect the lands, waters, and wildlife of the greater yellowstone ecosystem, now and for future generations.

People protecting the lands, waters, and wildlife of the greater yellowstone ecosystem, now and for future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,434,870$5,337,122▲ $902,252
Land, Buildings, and Equipment, Net$2,897,358$2,821,720▼ $75,638
Pledges and Grants Receivable$212,292$503,380▲ $291,088
Other Notes and Loans Receivable, Net$345,000$345,000→ $0
Savings and Temporary Cash Investments$277,808$76,085▼ $201,723
Prepaid Expenses and Deferred Charges$1,691$6,023▲ $4,332
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,169,920$9,098,926▲ $929,006
Other Assets Total$901$9,596▲ $8,695
Liabilities
Mortgage Notes Payable Secured by Investment Property$687,552$636,788▼ $50,764
Accounts Payable and Accrued Expenses$325,713$171,660▼ $154,053
Other Liabilities$164,961$142,928▼ $22,033
Total Liabilities$1,178,226$951,376▼ $226,850
Net Assets / Fund Balance
Unrestricted Net Assets$3,870,841$4,945,964▲ $1,075,123
Permanently Rstr Net Assets$1,961,584$1,979,511▲ $17,927
Temporarily Rstr Net Assets$1,159,269$1,222,075▲ $62,806
Total Net Assets Fund Balance$6,991,694$8,147,550▲ $1,155,856
Total Liabilities and Net Assets / Fund Balance$8,169,920$9,098,926▲ $929,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,192,516$211,624$2,404,140
Land$600,000-$600,000
Equipment$29,204$104,890$134,094

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$2,570,197$17,927▲ $282,404$100,000$2,770,528
2012$2,352,051-▲ $314,684$96,538$2,570,197
2011$2,055,409-▲ $385,437$88,795$2,352,051
2010$2,140,863$17,500▼ $15,954$87,000$2,055,409
2009$1,893,641$74,186▲ $224,636$51,600$2,140,863
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Caroline ByrdExecutive DirectorFT$83,361$6,344$89,705

Board Members and Trustees

NameTitle
Kuni SchmertzlerChair
Bob KeiterVice Chair
Audrey ColeDirector
Blair JohnsonDirector
Brian KuehlDirector
Chris NaumannDirector
Dave BurkeDirector
Dave DelehantyDirector
Jerry ScheidDirector
Jim SpencerDirector
John GoetzDirector
Mike FinleyDirector
Ned Jannotta JrDirector
Pete RiedeDirector
Robert KeithDirector
Swep DavisDirector
Windy WarnerDirector
Farwell SmithEmeritus
Cynthia MurphySecretary
Ken LichtendahlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,843,789
Program Service Revenue
$15,617
Investment Income
$261,960
Other Revenue
$34,903
All Other Contributions
$2,843,789
Change in Net Assets
$1,008,636

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 AmountValuation Method
Securities Publicly Traded1$69,250Fair Value
Total Noncash Contributions1$69,250-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,156,269
Revenue Not Reported on Form 990
$202,131
Total Revenue per Audited Statements
$3,358,400
Total Revenue per Form 990
$3,156,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,422,588
Other Expenses$590,120
Total Fundraising Expense$136,447
Grants and Similar Amounts Paid$134,925
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,071,004$149,583$86,797$1,307,384
Fees for Services Other$171,131$22,725$7,897$201,753
Grants to Domestic Orgs$134,925--$134,925
Current Officers, Directors, Trustees, and Key Employees$94,467$12,672$8,065$115,204
Depreciation Depletion$60,016$2,879$3,314$66,209
Occupancy$61,972$1,753$1,501$65,226
Travel$54,637$4,103$841$59,581
Interest$21,981$1,204$1,204$24,389
Insurance$14,815$1,011$795$16,621
Other Expenses$21,961$2,164$8,524$10,688
All Other Expenses$4,782-$4,459$9,241
Office Expenses$1,717$663$2,555$4,935
Conferences and Meetings$2,712$965$40$3,717
Fees for Services Legal-$654-$654
Advertising$590--$590
Total Functional Expenses$5,114$200,376$832$5,946

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,202,544
Expenses per Audited Statements$2,147,633
Total Expenses per Form 990$2,147,633
Expenses Not Reported on Form 990$54,911
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,560
Fundraising Direct Expenses$29,970
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$37,360$37,360$13,828$23,532
Event 2$7,900$7,900-$7,900
Total Events$55,560$55,560$29,970$25,590
Political and Lobbying Activity
Political campaign activity
Yes
Lobbying activity
Yes
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
Gift Annuity Obligation$60,435
Compensated Absences$38,324
Retirement Contributions Payable$31,107
Due to Others$13,062
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organizations members pay an annual membership fee which allows them voting privilege in the election of the board of directors.

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

A copy of the form 990 is provided as a pdf electronic file to all members of the organizations governing body, and is available upon request in hard copy. The finance committee first reviews and approves the form 990; the finance committee chair then reports to the board of directors. Upon approval by the board, the form 990 is signed by an officer of the corporation and filed with the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organizations bylaws contain a section entitled self-dealings which broadly prohibits conflicts of interests by board members, staff and volunteers. That section describes what proscriptions must be placed on a board members involvement in gyc issues when such a conflict exists. The organizations personnel policies and practices document and a board and staff roles and relationships document also contain written conflict of interest policy sections. Upon hire and when any changes are made to the personnel policies and practices document (which is reviewed annually for any needed updates), all employees are given a copy of these documents, the changes are reviewed with them, and they sign a statement acknowledging they have read and understand them. New board members are provided with these documents during a board orientation session. In addition, all board members are annually provided with a memo explaining the organizations conflict of interest policy along with a form which they sign acknowledging they have read the provisions, have no conflict of interest with the organizations mission or programs at this time, and that they have an affirmative duty to disclose to the appropriate gyc board and/or staff should they become aware of any activity or interest which represents a material or perceived conflict of interest in their role with the organization in the future. There are several questions to provide answers needed for the irs form 990, and space is provided on the form to disclose possible conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board executive committee meets at least annually in executive session to review the executive directors performance, salary and benefits, and makes recommendations for any changes to the full board of directors for their approval in an executive session. In doing so, the committee considers data from current compensation surveys compiled by independent firms, and data for comparable positions with other similar organizations. The boards decision is documented in general in minutes of their meeting, and in detail in a confidential memo to the executive directors personnel file, which is given to the director of finance and administration for implementation and filing. Included in the documentation are the terms of the compensation arrangement; the date approved, the names of the board members who were present during the discussion and who voted on it, and the data relied upon in making the decision.

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

The organization makes its governing documents and financial statements available to the public upon request in the form of electronic pdf copies or hard copy. In addition, the irs determination letter, audited financial statements and form 990s are posted on the organizations web site.

Filing and Contact Details

Filer

EIN
81-0414042
Phone
4065861593

Signing Officer

Name
Caroline Byrd
Title
Executive Director
Signed
2015-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Byrd
Formed
1983
Legal Domicile
Mt
Voting Board Members
21
Independent Board Members
20
Employees
34
Volunteers
256

Preparer

Preparer
Morgan Scarr
Phone
4064041925
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: other programs that include outreach and education

Form 990, Part III, Line 4A - Program Service Accomplishments

Lands protection - greater yellowstone's tapestry of public and private lands stitch together a stunning backdrop of habitat for the regions celebrated wildlife populations. Gycs lands program is focused on securing new protections for the most critical parts of this landscape and defending key lands from harmful proposals. At the macro-scale, the new congress seems poised to make changes to national forest management, which will dictate that we work closely with our national partners to ensure important conservation measures are not undermined. Gyc continues building strong support for protecting public lands in southwest montana such as the gallatin range and lands to the west in the high divide. In wyoming, we will celebrate a significant win as we finalize the shoshone national forests new forest plan, which will put almost one million acres off limits to oil & gas development. Other priorities will be the blms bighorn basin resource management plan and ensuring key forest lands are protected from expanded motorized use as the shoshone launches a travel planning process. In eastern idaho, we have helped build solid momentum behind a partnership that is seeking to protect critical wildlife habitat on private lands in the henrys fork watershed. Gyc continues efforts in idaho to influence the blms forthcoming upper snake resource management plan, through which we see a great opportunity to secure new administrative land protections.

Form 990, Part III, Line 4B - Program Service Accomplishments

Wildlife protection - as greater yellowstones human population continues to grow, additional pressure is being placed on the regions iconic wildlife populations. Conflicts associated with increasing recreational uses, livestock grazing and political pressure on policy and management decisions continually challenge our efforts to conserve priority species such as grizzly bears and bison. The year ahead is a critical year for both species as delisting is contemplated for bears and a new multi-year planning process kicks off for bison management.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Earnings on the endowment funds may be allocated to facilitate the goals and objectives as outlined in gyc's articles of incorporation, which include: to develop a public awareness that the greater yellowstone area constitutes an intact ecosystem of immeasurable importance to the people of the united states; to educate the national public about threats to the integrity of the ecosystem; to coordinate support for the protection and preservation of the unique natural, scenic and wildlife resources in the area; to support responsible resource management policies and programs for the national forest and national park lands; to oppose exploitation and development of lands which are incompatible with the protection and preservation of the wildlife, wild land, scenic and recreational values present ecosystem; and to provide a means whereby people and organizations with similar interests can coordinate their efforts to accomplish the above purposes by associating together, raising funds to accomplish these purposes, educating agencies and the public, petitioning for legislative and administrative action or review of action, and seeking judicial redress in appropriate circumstances.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental expenses $20011 special event expenses $29970

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental expenses $20011 special event expenses $29970

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IRS990/Form990PartVIISectionAGrp/PersonNm18WINDY WARNER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt16Emeritus
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt20Executive Dir.
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IRS990/FundraisingGrossIncomeAmt055560
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IRS990/GrantAmt07925
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt0134925
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt03322795
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IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/OtherExpensesGrp/Desc0MINOR EQUIPMENT AND MAINT
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3SERVICE FEES
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IRS990/OtherExpensesGrp/FundraisingAmt15852
IRS990/OtherExpensesGrp/FundraisingAmt2405
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21183
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IRS990/OtherExpensesGrp/TotalAmt146389
IRS990/OtherExpensesGrp/TotalAmt223549
IRS990/OtherExpensesGrp/TotalAmt310688
IRS990/OtherLiabilitiesGrp/BOYAmt0164961
IRS990/OtherLiabilitiesGrp/EOYAmt0142928

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.$27.1$0.43$26.7$7.03$6.39$0.64
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.6$1.52$25.1$8.14$8.96$0.81
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.3$1.60$25.7$13.4$4.29$9.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$1.27$15.8$6.91$3.83$3.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$1.29$15.0$4.41$3.30$1.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$1.68$12.9$4.40$3.99$0.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$1.53$12.1$3.18$3.94$0.77
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$1.69$12.6$5.24$3.63$1.60
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$1.82$10.8$4.85$3.39$1.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$2.02$8.86$3.18$2.97$0.21
2015Detailed filing. Detailed filing data is available for this year.$10.6$1.88$8.69$2.98$2.28$0.71
2014Detailed filing. Detailed filing data is available for this year.$9.10$0.95$8.15$3.16$2.15$1.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.17$1.18$6.99$2.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.95$1.17$6.78$2.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$0.91$6.03$2.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.38$6.29$2.59