Civic Intelligence

Off Square Theatre Company

990 • Fiscal year 2013 • EIN 83-0323684

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 16, 2014

PO Box 292083001

(307) 733-3021

Siviq Scores

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

Liabilities / Assets

54th percentile

0.15x

Higher debt load relative to assets than 54% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

55th percentile

0.14x

Higher debt load relative to revenue than 55% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

9th percentile

-32%

Higher net margin than 9% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

42nd percentile

$21,083

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

1st percentile

-69%

Faster asset growth than 1% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$248,496

Down $542,818 (-69%) from 2012

Net Assets

Down

$212,047

Down $84,056 (-28%) from 2012

Liabilities

Down

$36,449

Down $458,762 (-93%) from 2012

Revenue

$258,640

No earlier filing loaded for comparison.

Expenses

Down

$342,696

Down $46,640 (-12%) from 2012

Net Income

-$84,056

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.

$1.0M$500K$0Assets 2010: $819,977Liabilities 2010: $587,412Net Assets 2010: $232,5652010Assets 2011: $787,982Liabilities 2011: $509,683Net Assets 2011: $278,2992011Assets 2012: $791,314Liabilities 2012: $495,211Net Assets 2012: $296,1032012Assets 2013: $248,496Liabilities 2013: $36,449Net Assets 2013: $212,0472013Assets 2014: $226,989Liabilities 2014: $25,514Net Assets 2014: $201,4752014Assets 2015: $231,273Liabilities 2015: $43,415Net Assets 2015: $187,8582015Assets 2016: $257,670Liabilities 2016: $69,168Net Assets 2016: $188,5022016Assets 2017: $264,278Liabilities 2017: $51,760Net Assets 2017: $212,5182017Assets 2018: $324,683Liabilities 2018: $131,950Net Assets 2018: $192,7332018Assets 2019: $240,656Liabilities 2019: $39,976Net Assets 2019: $200,6802019Assets 2020: $373,039Liabilities 2020: $88,397Net Assets 2020: $284,6422020Assets 2021: $301,646Liabilities 2021: $38,599Net Assets 2021: $263,0472021Assets 2022: $214,311Liabilities 2022: $4,306Net Assets 2022: $210,0052022Assets 2023: $301,243Liabilities 2023: $5,999Net Assets 2023: $295,2442023Assets 2024: $202,539Liabilities 2024: $13,795Net Assets 2024: $188,7442024

Highlighted filing

2013

Assets$248,496
Liabilities$36,449
Net Assets$212,047

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $843,9202010Expenses 2011: $375,5172011Expenses 2012: $389,3362012Revenue 2013: $258,640Expenses 2013: $342,696Net Income 2013: -$84,0562013Revenue 2014: $330,356Expenses 2014: $347,759Net Income 2014: -$17,4032014Revenue 2015: $353,713Expenses 2015: $365,444Net Income 2015: -$11,7312015Revenue 2016: $393,915Expenses 2016: $393,271Net Income 2016: $6442016Revenue 2017: $434,007Expenses 2017: $409,990Net Income 2017: $24,0172017Revenue 2018: $415,288Expenses 2018: $434,768Net Income 2018: -$19,4802018Revenue 2019: $556,666Expenses 2019: $547,389Net Income 2019: $9,2772019Revenue 2020: $444,547Expenses 2020: $357,218Net Income 2020: $87,3292020Revenue 2021: $526,987Expenses 2021: $548,582Net Income 2021: -$21,5952021Revenue 2022: $574,872Expenses 2022: $627,915Net Income 2022: -$53,0432022Revenue 2023: $780,573Expenses 2023: $695,325Net Income 2023: $85,2482023Revenue 2024: $686,813Expenses 2024: $793,312Net Income 2024: -$106,4992024

Highlighted filing

2013

Revenue$258,640
Expenses$342,696
Net Income-$84,056
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 16, 2014
Return Version
2013v3.0
Gross Receipts
$1,002,156
Mission and Program Overview

Mission

Our mission is to produce and present theatre of the highest professional standards that inspires, stimulates, and entertains our diverse audience, to conduct training and educational programs that enhance the quality of life for those we serve, and to help ensure the future of the theatre.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$296,103$212,047▼ $84,056
Savings and Temporary Cash Investments$22,049$119,271▲ $97,222
Cash and Non-Interest-Bearing Accounts$64,418$118,565▲ $54,147
Land, Buildings, and Equipment, Net$702,983$10,660▼ $692,323
Accounts Receivable$1,864--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$791,314$248,496▼ $542,818
Liabilities
Mortgage Notes Payable Secured by Investment Property$461,630--
Deferred Revenue$21,650$24,395▲ $2,745
Accounts Payable and Accrued Expenses$11,931$12,054▲ $123
Total Liabilities$495,211$36,449▼ $458,762
Net Assets / Fund Balance
Total Net Assets Fund Balance$296,103$212,047▼ $84,056
Total Liabilities and Net Assets / Fund Balance$791,314$248,496▼ $542,818

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,031$76,085$78,116
Leasehold Improvements$8,629$20,057$28,686
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Clare Payne SymmonsExecutive DirectorPT$21,083$21,083

Board Members and Trustees

NameTitle
Erika PearsallCo-President
Patty CookCo-President
Brian LenzBoard Member
Charlie RossBoard Member
Emily AmblerBoard Member
Joan BaldwinBoard Member
Kim WeissBoard Member
Marge OrdwayBoard Member
Mel OrchardBoard Member
Traci MearsBoard Member
Susan BrooksSecretary
Scott WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$268,711
Program Service Revenue
$111,994
Investment Income
$-128,807
Other Revenue
$6,742
All Other Contributions
$249,473
Change in Net Assets
$-84,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$266,915
Salaries, Compensation, and Employee Benefits$75,781
Total Fundraising Expense$6,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$69,063--$69,063
Other Salaries and Wages$47,762$12,736$3,184$63,682
Advertising$26,405$4,696$810$31,911
Fees for Services Other$6,396$15,115-$21,511
Office Expenses$3,435$11,248$511$15,194
Fees for Services Accounting-$13,132-$13,132
Payroll Taxes$8,505$2,268$567$11,340
Travel$7,117--$7,117
Depreciation Depletion$6,509--$6,509
Insurance$1,149$2,718-$3,867
All Other Expenses$3,377$331-$3,708
Other Expenses$2,409$64$1,012$2,409
Royalties$2,393--$2,393
Other Employee Benefits$569$152$38$759
Interest-$-1,109-$-1,109
Total Functional Expenses$275,200$61,374$6,122$342,696
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,225
Fundraising Direct Expenses$14,095
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$26,090$19,225$2,112$17,113
Total Events$26,090$19,225$14,095$5,130
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
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
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, Part VI, Section B, line 11

The Board of Directors is supplied a copy of Form 990 prior to it being filed. The Board Chairman reviews Form 990 in detail.

Form 990, Part VI, Section B, line 15A

The Director's compensation is based on a comparison of industry standards or an average of similar theatres and positions.

Form 990, Part VI, Section C, line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

EIN
83-0323684
Phone
3077333021

Signing Officer

Name
Erika Pearsall
Title
Co-President
Phone
3077333021
Signed
2014-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erika Pearsall
Formed
1998
Legal Domicile
Wy
Voting Board Members
12
Independent Board Members
12
Employees
8
Volunteers
50

Preparer

Preparer
Connie M Huspek
Phone
3077336006
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

Volunteers serve as ushers - distributing tickets, greeting ticket holders and showing them their seats, answering questions, and working concessions during performances.

Raw XML AppendixShowing 400 of 537 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Theatre productions and classes engage a broad and diverse spectrum of the community. Off Square Theatre Company produces and presents comedy, drama, youth musical, and more. The education program gives children and adults a chance to hone acting, singing, stage combat, directing, and many other skills. During 2013, we offered 22 theatre performances and taught approximately 410 students.
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IRS990/OtherExpensesGrp/ProgramServicesAmt117443
IRS990/OtherExpensesGrp/ProgramServicesAmt21994
IRS990/OtherExpensesGrp/ProgramServicesAmt32409
IRS990/OtherExpensesGrp/TotalAmt070674
IRS990/OtherExpensesGrp/TotalAmt117466
IRS990/OtherExpensesGrp/TotalAmt23070
IRS990/OtherExpensesGrp/TotalAmt32409
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03184
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012736
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt047762
IRS990/OtherSalariesAndWagesGrp/TotalAmt063682
IRS990/PartialLiquidationInd01
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0567
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02268
IRS990/PayrollTaxesGrp/ProgramServicesAmt08505
IRS990/PayrollTaxesGrp/TotalAmt011340
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Erika Pearsall
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/Desc0Ticket Sales
IRS990/ProgramServiceRevenueGrp/Desc1Madame X Dues
IRS990/ProgramServiceRevenueGrp/Desc2Rent Income
IRS990/ProgramServiceRevenueGrp/Desc3Playbill Sponsorship Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt075964
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129021
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24044
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt075964
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129021
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24044
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32965
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0289417
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt027
IRS990/PYOtherExpensesAmt0310342
IRS990/PYOtherRevenueAmt0-11213
IRS990/PYProgramServiceRevenueAmt0128909
IRS990/PYRevenuesLessExpensesAmt017804
IRS990/PYSalariesCompEmpBnftPaidAmt078994
IRS990/PYTotalExpensesAmt0389336
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0407140
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-84056
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0111994
IRS990/RoyaltiesGrp/ProgramServicesAmt02393
IRS990/RoyaltiesGrp/TotalAmt02393
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0296103
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0212047
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022049
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0119271
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt081860
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt091583
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt077000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0466500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0439782
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01156725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0268711
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0289417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0310987
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0973507
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0985338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02827960
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0168
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0110
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0101
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0131219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0131159
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0115428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt055537
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt097750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0531093
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02058
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt05064
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt010390
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01134
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04467
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt023113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0168
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0101
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0540
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65790
IRS990ScheduleA/PublicSupportPY509Pct00.62700
IRS990ScheduleA/PublicSupportTotal509Amt02225441
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt081860
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt091583
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt077000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0466500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0439782
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01156725
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0401988
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0425640
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0436805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01030178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01087555
IRS990ScheduleA/Total509Grp/TotalAmt03382166
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0402156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0425667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0436915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01030312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01087656
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03382706
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.14$1.89$6.87$7.93$1.06
2023Summary only. Only limited summary data is available for this year.$3.01$0.06$2.95$7.81$6.95$0.85
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.04$2.10$5.75$6.28$0.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.39$2.63$5.27$5.49$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.88$2.85$4.45$3.57$0.87
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.40$2.01$5.57$5.47$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$1.32$1.93$4.15$4.35$0.19
2017Summary only. Only limited summary data is available for this year.$2.64$0.52$2.13$4.34$4.10$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.69$1.89$3.94$3.93$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.31$0.43$1.88$3.54$3.65$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.27$0.26$2.01$3.30$3.48$0.17
2013Detailed filing. Detailed filing data is available for this year.$2.48$0.36$2.12$2.59$3.43$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.91$4.95$2.96$3.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.88$5.10$2.78$3.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.20$5.87$2.33$8.44