Civic Intelligence

Forensic Evaluation Service Center

990 • Fiscal year 2022 • EIN 81-1706481

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 24, 2023

Organization Profilefesc-oh.org
101 High StreetHamilton, OH 45011

(513) 869-4014

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.14x

Higher debt load relative to assets than 72% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.09x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$124,618

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

84th percentile

43%

Faster asset growth than 84% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

22%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$362,772

Up $163,799 (+82%) from 2020

Net Assets

Up

$311,103

Up $159,190 (+105%) from 2020

Liabilities

Up

$51,669

Up $4,609 (+9.8%) from 2020

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin64th percentile

Revenue

Up

$602,492

Up $186,091 (+45%) from 2020

Expenses

Up

$514,128

Up $125,887 (+32%) from 2020

Net Income

Up

$88,364

Up $60,204 (+214%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$1.0M$500K$0Assets 2018: $126,419Liabilities 2018: $31,272Net Assets 2018: $95,1472018Assets 2019: $146,947Liabilities 2019: $23,194Net Assets 2019: $123,7532019Assets 2020: $198,973Liabilities 2020: $47,060Net Assets 2020: $151,9132020Assets 2022: $362,772Liabilities 2022: $51,669Net Assets 2022: $311,1032022Assets 2025: $842,354Liabilities 2025: $169,664Net Assets 2025: $672,6902025

Highlighted filing

2022

Assets$362,772
Liabilities$51,669
Net Assets$311,103
Open 2022 Filing

Operations Trend

Revenue Growth64th percentile

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

$1.0M$500K$0Revenue 2018: $401,047Expenses 2018: $389,191Net Income 2018: $11,8562018Revenue 2019: $398,377Expenses 2019: $369,771Net Income 2019: $28,6062019Revenue 2020: $416,401Expenses 2020: $388,241Net Income 2020: $28,1602020Revenue 2022: $602,492Expenses 2022: $514,128Net Income 2022: $88,3642022Revenue 2025: $957,561Expenses 2025: $860,927Net Income 2025: $96,6342025

Highlighted filing

2022

Revenue$602,492
Expenses$514,128
Net Income$88,364
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 24, 2023
Return Version
2021v4.2
Gross Receipts
$602,492
Mission and Program Overview

Mission

To provide objective, efficient and expert mental health services to all aspects of the court system and the communities in our region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$155,982$266,678▲ $110,696
Savings and Temporary Cash Investments$61,358$61,412▲ $54
Accounts Receivable$27,987$26,425▼ $1,562
Prepaid Expenses and Deferred Charges$4,879$6,400▲ $1,521
Land, Buildings, and Equipment, Net$2,935$1,857▼ $1,078
Total Assets$253,141$362,772▲ $109,631
Liabilities
Accounts Payable and Accrued Expenses$28,732$51,019▲ $22,287
Deferred Revenue$1,670$650▼ $1,020
Total Liabilities$30,402$51,669▲ $21,267
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$222,739$311,103▲ $88,364
Total Net Assets Fund Balance$222,739$311,103▲ $88,364
Total Liabilities and Net Assets / Fund Balance$253,141$362,772▲ $109,631

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,857$3,991$5,848
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer O'DonnellCEOFT$120,210$4,408$124,618

Board Members and Trustees

NameTitle
Rob MenkePresident
Celeste Waller-TrimbleVice President
Heather Luker-Smith(Start-12/13/21) Trustee
Katherine BeckerTrustee
Kristen PleiningerExit-120122Trustee
Shynai MedleyStart-121321Trustee
Carly ShermanSecretary
Patrick DemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$401,384
Program Service Revenue
$200,927
Investment Income
$0
Other Revenue
$181
Change in Net Assets
$88,364

Audited Revenue Reconciliation

Revenue per Audited Statements
$602,492
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$602,492
Total Revenue per Form 990
$602,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$304,401
Other Expenses$209,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$141,807$22,770-$164,577
Other Salaries and Wages$124,844$26,855-$151,699
Current Officers, Directors, Trustees, and Key Employees$102,557$22,061-$124,618
Payroll Taxes$22,115$4,757-$26,872
Occupancy$12,726$2,984-$15,710
Office Expenses$10,215$2,395-$12,610
Conferences and Meetings$7,937--$7,937
Insurance$4,708$1,103-$5,811
Depreciation Depletion$1,403$330-$1,733
Other Expenses$144$1,205-$1,349
Pension Plan Contributions$997$215-$1,212
Total Functional Expenses$429,453$84,675$0$514,128

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$514,128
Total Expenses per Audited Statements$514,128
Total Expenses per Form 990$514,128
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“We subcontract with an employment services company (ERIGO Employment Services) for all of our payroll management needs. That includes filing W-2s under their employer number. We had 5 employees who received W-2 forms in 2021.”

Form 990, Part VI, Section B, line 11B

“All current trustees were given the complete 990 for review and comment prior to signature by the CEO. The process was ultimately completed by vote over email and documented in our minutes.”

Form 990, Part VI, Section B, line 12C

“Conflict of interest policies are reviewed and signed annually.”

Form 990, Part VI, Section B, line 15

“A survey of CEO salaries of similar financial sized organizations from around the region was conducted by the President of the Board and other members before the latest salary package was offered to the CEO (the only employee with that level of salary). That package was then reviewed by the outside HR firm managing all payroll who then advised the board about the appropriateness of the package.”

Form 990, Part VI, Section C, line 19

“The governing documents of the organization are available on the Ohio Secretary of State's website. The financial statements are available within the annual report which is available upon request. The conflict of interest policy is available upon request.”

Filing and Contact Details

Filer

Filer Name
Forensic Evaluation Service Center
EIN
81-1706481
Phone
5138694014
Address
101 High Street, Hamilton, OH 45011

Signing Officer

Name
Jennifer O'Donnell
Title
CEO
Phone
5138694014
Signed
2023-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer O'Donnell
Formed
2016
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
8

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

“Though in the past we have provided services to other entities for the purpose of conducting continuing education programs, we did not bid on or undertake any of those projects this past year.”

Form 990, Part IX, line 11G

“Other Professional: Program service expenses 3,884. Management and general expenses 22,770. Fundraising expenses 0. Total expenses 26,654. Contractors: Program service expenses 137,923. Management and general expenses 0. Fundraising expenses 0. Total expenses 137,923.”

Form 990, Part XII, Line 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Organization is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is subject to review and examination by Federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.”

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IRS990/Form990PartVIISectionAGrp/PersonNm2Patrick Demmer
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IRS990/ProgSrvcAccomActy3Grp/Desc0We provide psycholegal education for the purpose of restoration of competency to stand trial for individuals who were primarily developmentally disabled or severely mentally ill.
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0161757
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061358
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061412
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0401384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0330194
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0283558
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0260263
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0258303
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01533702
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0502
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0200927
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0162594
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0131530
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0138114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0142744
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0775909
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0502
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0502
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0181
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0293
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01313
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01787
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt02309611
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0602311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0492788
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0415088
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0398377
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0401047
IRS990ScheduleA/Total509Grp/TotalAmt02309611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0602492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0493583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0416401
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0398377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0401047
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02311900
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01857
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05848
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0514128
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0602492
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is subject to review and examination by Federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01857
IRS990ScheduleD/TotalExpensesPerForm990Amt0514128
IRS990ScheduleD/TotalRevenuePerForm990Amt0602492
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0602492
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0514128
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Though in the past we have provided services to other entities for the purpose of conducting continuing education programs, we did not bid on or undertake any of those projects this past year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1We subcontract with an employment services company (ERIGO Employment Services) for all of our payroll management needs. That includes filing W-2s under their employer number. We had 5 employees who received W-2 forms in 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All current trustees were given the complete 990 for review and comment prior to signature by the CEO. The process was ultimately completed by vote over email and documented in our minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conflict of interest policies are reviewed and signed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A survey of CEO salaries of similar financial sized organizations from around the region was conducted by the President of the Board and other members before the latest salary package was offered to the CEO (the only employee with that level of salary). That package was then reviewed by the outside HR firm managing all payroll who then advised the board about the appropriateness of the package.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents of the organization are available on the Ohio Secretary of State's website. The financial statements are available within the annual report which is available upon request. The conflict of interest policy is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other Professional: Program service expenses 3,884. Management and general expenses 22,770. Fundraising expenses 0. Total expenses 26,654. Contractors: Program service expenses 137,923. Management and general expenses 0. Fundraising expenses 0. Total expenses 137,923.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0253141
IRS990/TotalAssetsEOYAmt0362772
IRS990/TotalAssetsGrp/BOYAmt0253141
IRS990/TotalAssetsGrp/EOYAmt0362772
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0401384
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084675
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0429453
IRS990/TotalFunctionalExpensesGrp/TotalAmt0514128
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030402
IRS990/TotalLiabilitiesEOYAmt051669
IRS990/TotalLiabilitiesGrp/BOYAmt030402
IRS990/TotalLiabilitiesGrp/EOYAmt051669
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0222739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0311103
IRS990/TotalOtherCompensationAmt04408
IRS990/TotalProgramServiceExpensesAmt0429453
IRS990/TotalProgramServiceRevenueAmt0200927
IRS990/TotalReportableCompFromOrgAmt0120210
IRS990/TotalRevenueGrp/ExclusionAmt0181
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200927
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0602492
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0253141
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0362772
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$362,772
Liabilities
$51,669
Net assets
$311,103
Revenue
$602,492
Expenses
$514,128
Net income
$88,364
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.42$1.70$6.73$9.58$8.61$0.97
2022Detailed filing. Detailed filing data is available for this year.$3.63$0.52$3.11$6.02$5.14$0.88
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.47$1.52$4.16$3.88$0.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.23$1.24$3.98$3.70$0.29
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.31$0.95$4.01$3.89$0.12