Civic Intelligence

County Risk Services Inc

990 • Fiscal year 2023 • EIN 83-0814426

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 23, 2024

Organization ProfileWWW.COUNTYRISK.ORG

View Organization Page

100 North Jackson StreetMontgomery, AL 36104

(334) 394-3232

Siviq Scores

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

Liabilities / Assets

89th percentile

0.70x

Higher debt load relative to assets than 89% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.32x

Higher debt load relative to revenue than 63% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Net Margin

35th percentile

1.6%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$274,431

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Asset Growth

30th percentile

0.6%

Faster asset growth than 30% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

6.1%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$2,599,775

Up $14,732 (+0.6%) from 2022

Net Assets

Up

$781,224

Up $90,527 (+13%) from 2022

Liabilities

Down

$1,818,551

Down $75,795 (-4.0%) from 2022

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin35th percentile

Revenue

Up

$5,651,069

Up $325,549 (+6.1%) from 2022

Expenses

Up

$5,560,542

Up $254,692 (+4.8%) from 2022

Net Income

Up

$90,527

Up $70,857 (+360%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$3.0M$2.0M$1.0M$0Assets 2019: $1,175,272Liabilities 2019: $799,468Net Assets 2019: $375,8042019Assets 2020: $1,533,322Liabilities 2020: $873,946Net Assets 2020: $659,3762020Assets 2021: $2,042,257Liabilities 2021: $1,371,230Net Assets 2021: $671,0272021Assets 2022: $2,585,043Liabilities 2022: $1,894,346Net Assets 2022: $690,6972022Assets 2023: $2,599,775Liabilities 2023: $1,818,551Net Assets 2023: $781,2242023Assets 2024: $2,612,594Liabilities 2024: $1,720,783Net Assets 2024: $891,8112024

Highlighted filing

2023

Assets$2,599,775
Liabilities$1,818,551
Net Assets$781,224
Open 2023 Filing

Operations Trend

Revenue Growth49th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2019: $4,958,259Expenses 2019: $4,582,455Net Income 2019: $375,8042019Revenue 2020: $5,563,762Expenses 2020: $5,280,190Net Income 2020: $283,5722020Revenue 2021: $4,936,557Expenses 2021: $4,924,906Net Income 2021: $11,6512021Revenue 2022: $5,325,520Expenses 2022: $5,305,850Net Income 2022: $19,6702022Revenue 2023: $5,651,069Expenses 2023: $5,560,542Net Income 2023: $90,5272023Revenue 2024: $6,724,048Expenses 2024: $6,613,461Net Income 2024: $110,5872024

Highlighted filing

2023

Revenue$5,651,069
Expenses$5,560,542
Net Income$90,527
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 23, 2024
Return Version
2023v5.0
Gross Receipts
$5,707,119
Mission and Program Overview

Mission

The organization's purpose is the provision of administrative, claims and risk management services on behalf of the association of county commissions of alabama self-insurers fund and the association of county commissions of alabama liability self-insurance fund, inc. In montgomery, alabama. The aforementioned funds are nonprofit organizations providing self-insured workers compensation and liability insurance protection for their members. Members of the funds are composed of counties of the state of alabama that have pooled resources and funds to provide the insurance converage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,029,952$938,842▼ $91,110
Rtn Earn Endowment Incm Other Fnds$690,697$781,224▲ $90,527
Land, Buildings, and Equipment, Net$120,897$355,325▲ $234,428
Prepaid Expenses and Deferred Charges$44,906$43,361▼ $1,545
Total Assets$2,585,043$2,599,775▲ $14,732
Other Assets Total$1,389,288$1,262,247▼ $127,041
Liabilities
Accounts Payable and Accrued Expenses$1,005,205$1,040,449▲ $35,244
Other Liabilities$889,141$778,102▼ $111,039
Total Liabilities$1,894,346$1,818,551▼ $75,795
Net Assets / Fund Balance
Total Net Assets Fund Balance$690,697$781,224▲ $90,527
Total Liabilities and Net Assets / Fund Balance$2,585,043$2,599,775▲ $14,732

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$266,784$32,471$299,255
Leasehold Improvements$88,541$33,710$122,251
Other Assets Org$500,000--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mary Kay FrazeVice PresFT$133,689$133,689

Board Members and Trustees

NameTitle
Ricky HarcrowChairman
Robert D BrasfieldPresident
Dan DahlkeDirector
Richie BeyerDirector
Tony CherryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,648,762
Investment Income
$2,307
Other Revenue
$0
Change in Net Assets
$90,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,651,069
Total Revenue per Audited Statements
$5,651,069
Total Revenue per Form 990
$5,651,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,347,889
Salaries, Compensation, and Employee Benefits$2,212,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,546,493$284,977-$1,831,470
Other Employee Benefits$209,524$38,610-$248,134
Occupancy$118,123$21,767-$139,890
Payroll Taxes$112,347$20,702-$133,049
Fees for Services Accounting$110,021$20,274-$130,295
All Other Expenses$53,561$49,973-$103,534
Insurance$43,928$8,095-$52,023
Travel$42,242$7,784-$50,026
Depreciation Depletion-$39,196-$39,196
Other Expenses$29,589$31,501-$31,501
Office Expenses-$30,550-$30,550
Advertising-$12,797-$12,797
Interest-$563-$563
Total Functional Expenses$4,981,661$578,881$0$5,560,542

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,560,542
Total Expenses per Audited Statements$5,560,542
Total Expenses per Form 990$5,560,542
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Lt$649,046
Accrued Liabilities$129,056
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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 7A

“The board shall consist of five persons. The members of the board of directors shall include two persons appointed by the board of trustees of the association of county commissions of alabama self-insurers fund; two persons appointed by the board of trustees of the association of county commissions of alabama liability self-insurance fund, inc; and the executive director of the association of county commissions of alabama.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the president. No review was or will be conducted by the organization's governing body.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
County Risk Services Inc
EIN
83-0814426
Phone
3343943232
Address
100 NORTH JACKSON STREET, MONTGOMERY, AL 36104

Signing Officer

Name
Mary Kay Fraze
Title
Vice Pres
Phone
3343943232
Signed
2024-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert D Brasfield
Formed
2018
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
30

Preparer

Firm
Aldridge Borden & Company Pc
Address
74 COMMERCE STREET, MONTGOMERY, AL 36104
Preparer
Scott E Grier CPA
Phone
3348346640
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization's purpose is the provision of administrative, claims and risk management services on behalf of the association of county commissions of alabama self-insurers fund and the association of county commissions of alabama liability self-insurance fund, inc. In montgomery, alabama. The aforementioned funds are nonprofit organizations providing self-insured workers compensation and liability insurance protection for their members. Members of the funds are composed of counties of the state of alabama that have pooled resources and funds to provide the insurance converage.”

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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033710
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0122251
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0762247
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1500000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSIT WITH LOCAL GOVT HLTH INS BD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0649046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1129056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - LT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt05651069
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0355325
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01262247
IRS990ScheduleD/TotalExpensesPerForm990Amt05560542
IRS990ScheduleD/TotalLiabilityAmt0778102
IRS990ScheduleD/TotalRevenuePerForm990Amt05651069
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IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0274431
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT D BRASFIELD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0274431
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PURPOSE IS THE PROVISION OF ADMINISTRATIVE, CLAIMS AND RISK MANAGEMENT SERVICES ON BEHALF OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA SELF-INSURERS FUND AND THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA LIABILITY SELF-INSURANCE FUND, INC. IN MONTGOMERY, ALABAMA. THE AFOREMENTIONED FUNDS ARE NONPROFIT ORGANIZATIONS PROVIDING SELF-INSURED WORKERS COMPENSATION AND LIABILITY INSURANCE PROTECTION FOR THEIR MEMBERS. MEMBERS OF THE FUNDS ARE COMPOSED OF COUNTIES OF THE STATE OF ALABAMA THAT HAVE POOLED RESOURCES AND FUNDS TO PROVIDE THE INSURANCE CONVERAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD SHALL CONSIST OF FIVE PERSONS. THE MEMBERS OF THE BOARD OF DIRECTORS SHALL INCLUDE TWO PERSONS APPOINTED BY THE BOARD OF TRUSTEES OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA SELF-INSURERS FUND; TWO PERSONS APPOINTED BY THE BOARD OF TRUSTEES OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA LIABILITY SELF-INSURANCE FUND, INC; AND THE EXECUTIVE DIRECTOR OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE PRESIDENT. NO REVIEW WAS OR WILL BE CONDUCTED BY THE ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATION OF COUNTY COMMISSIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ACCA LIABILITY SELF INSURANCE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ACCA SELF INSUROR'S FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0OF ALABAMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630821025
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1630977874
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C4
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDU SVC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1INS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2INS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02 N JACKSON ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12 N JACKSON ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt22 N JACKSON ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONTGOMERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1MONTGOMERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2MONTOGMERY
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0139890
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11415922
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt21553043
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ACCA LIABILITY SELF-INSURANCE FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ACCA LIABILITY SELF-INSURANCE FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2ACCA SELF INSUROR'S FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2L
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02585043
IRS990/TotalAssetsEOYAmt02599775
IRS990/TotalAssetsGrp/BOYAmt02585043
IRS990/TotalAssetsGrp/EOYAmt02599775
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0578881
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04981661
IRS990/TotalFunctionalExpensesGrp/TotalAmt05560542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01894346
IRS990/TotalLiabilitiesEOYAmt01818551
IRS990/TotalLiabilitiesGrp/BOYAmt01894346
IRS990/TotalLiabilitiesGrp/EOYAmt01818551
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0690697
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0781224
IRS990/TotalProgramServiceExpensesAmt04981661
IRS990/TotalProgramServiceRevenueAmt05648762
IRS990/TotalReportableCompFromOrgAmt0133689
IRS990/TotalRevenueGrp/ExclusionAmt06006
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05645063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05651069
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02585043
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02599775
IRS990/TotReportableCompRltdOrgAmt0274431
IRS990/TravelGrp/ManagementAndGeneralAmt07784
IRS990/TravelGrp/ProgramServicesAmt042242
IRS990/TravelGrp/TotalAmt050026
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 NORTH JACKSON STREET
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.COUNTYRISK.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,599,775
Liabilities
$1,818,551
Net assets
$781,224
Revenue
$5,651,069
Expenses
$5,560,542
Net income
$90,527
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$1.72$0.89$6.72$6.61$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.60$1.82$0.78$5.65$5.56$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$1.89$0.69$5.33$5.31$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$1.37$0.67$4.94$4.92$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.87$0.66$5.56$5.28$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.80$0.38$4.96$4.58$0.38