Civic Intelligence

Rocky Mountain Conservancy

990 • Fiscal year 2020 • EIN 84-0472090

Jan 01, 2020 to Dec 31, 2020 • Filed on May 12, 2021

PO Box 3100Estes Park, CO 80517

(970) 586-0108

Siviq Scores

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

Liabilities / Assets

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.22x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

85th percentile

34%

Higher net margin than 85% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

46th percentile

$162,987

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

5.0%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$21,524,901

Up $2,956,253 (+16%) from 2019

Net Assets

Up

$20,529,545

Up $2,703,332 (+15%) from 2019

Liabilities

Up

$995,356

Up $252,921 (+34%) from 2019

Revenue

Up

$4,559,388

Up $217,928 (+5.0%) from 2019

Expenses

Down

$2,991,034

Down $550,603 (-16%) from 2019

Net Income

Up

$1,568,354

Up $768,531 (+96%) from 2019

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $9,933,786Liabilities 2011: $777,773Net Assets 2011: $9,156,0132011Assets 2012: $10,456,533Liabilities 2012: $683,178Net Assets 2012: $9,773,3552012Assets 2013: $12,815,153Liabilities 2013: $719,905Net Assets 2013: $12,095,2482013Assets 2014: $13,571,301Liabilities 2014: $474,117Net Assets 2014: $13,097,1842014Assets 2015: $15,413,698Liabilities 2015: $515,549Net Assets 2015: $14,898,1492015Assets 2016: $14,444,703Liabilities 2016: $576,093Net Assets 2016: $13,868,6102016Assets 2017: $15,774,169Liabilities 2017: $618,384Net Assets 2017: $15,155,7852017Assets 2018: $16,373,263Liabilities 2018: $702,891Net Assets 2018: $15,670,3722018Assets 2019: $18,568,648Liabilities 2019: $742,435Net Assets 2019: $17,826,2132019Assets 2020: $21,524,901Liabilities 2020: $995,356Net Assets 2020: $20,529,5452020Assets 2021: $24,888,812Liabilities 2021: $996,028Net Assets 2021: $23,892,7842021Assets 2022: $23,977,928Liabilities 2022: $1,229,263Net Assets 2022: $22,748,6652022Assets 2023: $27,632,493Liabilities 2023: $1,329,573Net Assets 2023: $26,302,9202023Assets 2024: $28,850,257Liabilities 2024: $1,821,795Net Assets 2024: $27,028,4622024

Highlighted filing

2020

Assets$21,524,901
Liabilities$995,356
Net Assets$20,529,545

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $2,868,905Expenses 2011: $2,149,480Net Income 2011: $719,4252011Expenses 2012: $1,859,0352012Revenue 2013: $2,503,857Expenses 2013: $1,870,230Net Income 2013: $633,6272013Revenue 2014: $3,023,752Expenses 2014: $2,308,994Net Income 2014: $714,7582014Revenue 2015: $5,297,365Expenses 2015: $2,513,447Net Income 2015: $2,783,9182015Revenue 2016: $3,942,906Expenses 2016: $4,801,664Net Income 2016: -$858,7582016Revenue 2017: $3,387,323Expenses 2017: $3,017,070Net Income 2017: $370,2532017Revenue 2018: $6,696,869Expenses 2018: $2,942,113Net Income 2018: $3,754,7562018Revenue 2019: $4,341,460Expenses 2019: $3,541,637Net Income 2019: $799,8232019Revenue 2020: $4,559,388Expenses 2020: $2,991,034Net Income 2020: $1,568,3542020Revenue 2021: $7,143,663Expenses 2021: $4,388,628Net Income 2021: $2,755,0352021Revenue 2022: $6,479,986Expenses 2022: $5,255,624Net Income 2022: $1,224,3622022Revenue 2023: $8,618,341Expenses 2023: $6,441,118Net Income 2023: $2,177,2232023Revenue 2024: $9,650,047Expenses 2024: $8,769,346Net Income 2024: $880,7012024

Highlighted filing

2020

Revenue$4,559,388
Expenses$2,991,034
Net Income$1,568,354
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 12, 2021
Return Version
2020v4.0
Gross Receipts
$5,931,803
Mission and Program Overview

Mission

The rocky mountain conservancy promotes stewardship of rocky mountain national park and similar lands through education and philanthropy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,107,080$12,441,589▲ $1,334,509
Savings and Temporary Cash Investments$4,075,824$5,308,535▲ $1,232,711
Land, Buildings, and Equipment, Net$1,222,066$1,496,803▲ $274,737
Cash and Non-Interest-Bearing Accounts$1,282,581$1,283,628▲ $1,047
Inventories for Sale or Use$659,174$609,389▼ $49,785
Pledges and Grants Receivable$127,175$228,685▲ $101,510
Accounts Receivable$31,344$85,047▲ $53,703
Prepaid Expenses and Deferred Charges$55,476$63,297▲ $7,821
Total Assets$18,568,648$21,524,901▲ $2,956,253
Other Assets Total$7,928$7,928→ $0
Liabilities
Accounts Payable and Accrued Expenses$732,327$707,776▼ $24,551
Unsecured Notes Loans Payable-$279,652-
Escrow Account Liability$7,928$7,928→ $0
Deferred Revenue$2,180--
Total Liabilities$742,435$995,356▲ $252,921
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,731,204$17,022,668▲ $2,291,464
Net Assets With Donor Restrictions$3,095,009$3,506,877▲ $411,868
Total Net Assets Fund Balance$17,826,213$20,529,545▲ $2,703,332
Total Liabilities and Net Assets / Fund Balance$18,568,648$21,524,901▲ $2,956,253

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$542,391$279,075$821,466
Equipment$112,709$619,534$732,243
Land$816,000-$316,000
Leasehold Improvements$5,600$29,299$34,899
Other Land Buildings$20,103-$20,103

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$10,272,388$150▲ $1,495,565$-275,610$11,492,493
2019$8,568,812$50,100▲ $1,720,184$-66,707$10,272,389
2018$9,481,102$26,100▼ $647,975$-290,415$8,568,812
2017$8,485,295$100▲ $1,000,394$-4,687$9,481,102
2016$8,848,716$935▲ $29,750$-394,106$8,485,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Esther MurdockExecutive DiFT$142,225$20,762$162,987
Esther MurdockExecutive Director-$142,225$20,762$162,987

Board Members and Trustees

NameTitle
James H PickeringPresident
Charles CofasDirector
Charles JerdenDirector
Doug CampbellDirector
Howard FryDirector
Jan RobertsonDirector
Joel MayoDirector
Julie HarringtonDirector
Katherine DinesDirector
Kim SkyelanderDirector
Lynne GewekeDirector
Timothy DavisDirector
Zachary WiebeDirector
Walter BornemanSecretary
Christina KraftTreasurer
Brian RossVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,818,232
Program Service Revenue
$3,194
Investment Income
$371,360
Other Revenue
$1,366,602
All Other Contributions
$2,652,470
Change in Net Assets
$1,568,354

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$340,000Appraisal
Securities Publicly Traded5$127,590Fair Market Value (FMV)
Total Noncash Contributions6$467,590-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,559,388
Revenue Not Reported on Form 990
$1,141,978
Total Revenue per Audited Statements
$5,701,366
Total Revenue per Form 990
$4,559,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,597,440
Other Expenses$1,393,594
Total Fundraising Expense$271,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$772,784$212,125$132,651$1,117,560
Other Employee Benefits$123,249$33,831$21,156$178,236
Current Officers, Directors, Trustees, and Key Employees$119,325$32,754$20,483$172,562
Office Expenses$88,524$7,968$40,072$136,564
Information Technology$90,516$7,683$22,610$120,809
Payroll Taxes$69,373$19,043$11,908$100,324
All Other Expenses$73,053$13,892$1,797$88,742
Depreciation Depletion$82,602$1,820$1,820$86,242
Fees for Services Other$5,690$74,413-$80,103
Other Expenses$28,318$37,675$12,797$65,993
Insurance$52,656$5,826$885$59,367
Travel$27,703$832$481$29,016
Pension Plan Contributions$19,886$5,459$3,413$28,758
Conferences and Meetings$6,825$3,077$356$10,258
Advertising$5,114-$792$5,906
Total Functional Expenses$2,262,720$457,093$271,221$2,991,034

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,998,034
Expenses per Audited Statements$2,991,034
Total Expenses per Form 990$2,991,034
Expenses Not Reported on Form 990$7,000
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
No

Governance Explanations

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

Board members are provided with a copy of the 990 to review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board goes over the conflict of interest policy annually at the annual meeting and each board member provides a written statement regarding any possible conflicts.

Form 990, Page 6, Part VI, Line 15A

The board completes an evaluation for the executive director and compares the salary with the salaries of executive directors at comparable organizations.

Form 990, Page 6, Part VI, Line 15B

The board completes an evaluation for the executive director and compares the salary with the salaries of executive directors at comparable organizations.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Rocky Mountain Conservancy
EIN
84-0472090
Phone
9705860108
Address
PO BOX 3100, ESTES PARK, CO 80517

Signing Officer

Name
James H Pickering
Title
President
Phone
9705860108
Signed
2021-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James H Pickering
Formed
1931
Legal Domicile
Co
Voting Board Members
16
Independent Board Members
16
Employees
75
Volunteers
38

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

The organization holds funds for other agencies in a custodial capacity.

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

The organization holds funds for other agencies in a custodial capacity. The purpose of the fund and its related expenditures must be made in conformity to the organization's mission, exclusively for charitable purposes.

Schedule D, Page 2, Part V, Line 4

Rocky mountain conservancy has 5 endowment funds which have elements of both donor restricted and board designated funds within the endowments and as such the organization defines these funds as quasi-endowments. . The greenhouse quasi-endowment fund was established for the purpose of supporting rocky mountain national park's greenhouse. . The land and historical preservation quasi-endowment fund was established for the purposes of both land protection or historic preservation for rocky mountain national park. . The next generation quasi-endowment fund was established for purposes of supporting diverse programs connecting the next generation of youth with rocky mountain national park. . The legacy quasi-endowment fund was established for purposes of long-term preservation and supports projects and programs of long-term significance in perpetuity for rocky mountain national park. . The sustainability quasi-endowment fund's use is outlined in a 2008 agreement with rocky mountain national park to provide adequate and continuing funding for preventative maintenance programs on structures within rocky mountain national park that were built or enhanced with rocky mountain conservancy's donor funds.

Schedule D, Page 3, Part X

The organization follows accounting for uncertainty in income taxes accounting standard, which requires the organization to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate december 31, 2020, the organization's management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an affect on its tax-exempt status.

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IRS990/Desc0ROCKY MOUNTAIN CONSERVANCY TAKES PRIDE IN ITS SERVICE TO PUBLIC LANDS, AND PARTICULARLY ROCKY MOUNTAIN NATIONAL PARK, IN A WIDE VARIETY OF WAYS, INCLUDING: A) PROVIDING INFORMATION TO MILLIONS OF VISITORS BY STAFFING VISITOR CENTERS, PROVIDING PUBLICATIONS, GIVING TRAVEL ASSISTANCE, AND ADVISING ABOUT SAFETY; B) ADVANCING EDUCATIONAL PROGRAMS PARTICULARLY REACHING APPROXIMATELY 10,000 CHILDREN AND YOUNG ADULTS ANNUALLY, WITH INNOVATIVE PROGRAMS SUCH AS ROCKY MOUNTAIN CONSERVANCY CONSERVATION CORPS AND THE NEXT GENERATION FUND; C) ACQUIRING PARCELS OF SIGNIFICANT LAND TO BE ADDED TO THE PARK AND NEARBY FORESTS; D) CONDUCTING MAJOR IMPROVEMENT PROJECTS, IN BOTH TRAILS AND THE RESTORATION OF HISTORIC STRUCTURES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DI
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IRS990/InsuranceGrp/FundraisingAmt0885
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IRS990/MembersOrStockholdersInd0false
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IRS990/MissionDesc0THE ROCKY MOUNTAIN CONSERVANCY PROMOTES STEWARDSHIP OF ROCKY MOUNTAIN NATIONAL PARK AND SIMILAR LANDS THROUGH EDUCATION AND PHILANTHROPY.
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IRS990/OtherExpensesGrp/Desc3EXHIBITS AND FACILITY IMP
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IRS990/OtherExpensesGrp/TotalAmt1180764
IRS990/OtherExpensesGrp/TotalAmt297296
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019043
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IRS990/ProgramServiceRevenueGrp/Desc0FIELD INSTITUTE ACTIVITIES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03194
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01493877
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0411494
IRS990/PYOtherExpensesAmt01831630
IRS990/PYOtherRevenueAmt02333234
IRS990/PYProgramServiceRevenueAmt0102855
IRS990/PYRevenuesLessExpensesAmt0799823
IRS990/PYSalariesCompEmpBnftPaidAmt01710007
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IRS990/PYTotalRevenueAmt04341460
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01568354
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt04075824
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt055130
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0550500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt088000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt083500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0868400
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER 399,586
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01670276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01076794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01537041
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01076794
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01537041
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0357895
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0390701
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0274808
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0135470
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0130527
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01289401
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0390701
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0135470
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0130527
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02419348

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.9$1.82$27.0$9.65$8.77$0.88
2023Detailed filing. Detailed filing data is available for this year.$27.6$1.33$26.3$8.62$6.44$2.18
2022Detailed filing. Detailed filing data is available for this year.$24.0$1.23$22.7$6.48$5.26$1.22
2021Detailed filing. Detailed filing data is available for this year.$24.9$1.00$23.9$7.14$4.39$2.76
2020Detailed filing. Detailed filing data is available for this year.$21.5$1.00$20.5$4.56$2.99$1.57
2019Detailed filing. Detailed filing data is available for this year.$18.6$0.74$17.8$4.34$3.54$0.80
2018Detailed filing. Detailed filing data is available for this year.$16.4$0.70$15.7$6.70$2.94$3.75
2017Detailed filing. Detailed filing data is available for this year.$15.8$0.62$15.2$3.39$3.02$0.37
2016Detailed filing. Detailed filing data is available for this year.$14.4$0.58$13.9$3.94$4.80$0.86
2015Detailed filing. Detailed filing data is available for this year.$15.4$0.52$14.9$5.30$2.51$2.78
2014Summary only. Only limited summary data is available for this year.$13.6$0.47$13.1$3.02$2.31$0.71
2013Detailed filing. Detailed filing data is available for this year.$12.8$0.72$12.1$2.50$1.87$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.68$9.77$1.86
2011Summary only. Only limited summary data is available for this year.$9.93$0.78$9.16$2.87$2.15$0.72