Civic Intelligence

North Metro Community Services Inc.

990 • Fiscal year 2016 • EIN 84-0534757

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 16, 2016

1001 West 124th AvenueWestminster, CO 80234

(303) 457-1001

Siviq Scores

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

Liabilities / Assets

39th percentile

0.17x

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

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

18th percentile

0.09x

Higher debt load relative to revenue than 18% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

35th percentile

-0.2%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$194,493

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

38th percentile

-0.1%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-1.2%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Down

$16,098,712

Down $17,384 (-0.1%) from 2015

Net Assets

Down

$13,389,501

Down $76,690 (-0.6%) from 2015

Liabilities

Up

$2,709,211

Up $59,306 (+2.2%) from 2015

Revenue

Down

$31,667,383

Down $371,001 (-1.2%) from 2015

Expenses

Down

$31,744,073

Down $183,795 (-0.6%) from 2015

Net Income

Down

-$76,690

Down $187,206 (-169%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $16,100,264Liabilities 2010: $4,015,743Net Assets 2010: $12,084,5212010Assets 2011: $15,993,251Liabilities 2011: $3,664,879Net Assets 2011: $12,328,3722011Assets 2012: $15,691,134Liabilities 2012: $3,137,651Net Assets 2012: $12,553,4832012Assets 2013: $15,872,578Liabilities 2013: $3,025,157Net Assets 2013: $12,847,4212013Assets 2014: $16,080,087Liabilities 2014: $2,724,412Net Assets 2014: $13,355,6752014Assets 2015: $16,116,096Liabilities 2015: $2,649,905Net Assets 2015: $13,466,1912015Assets 2016: $16,098,712Liabilities 2016: $2,709,211Net Assets 2016: $13,389,5012016Assets 2017: $16,401,496Liabilities 2017: $2,340,258Net Assets 2017: $14,061,2382017Assets 2018: $16,500,969Liabilities 2018: $2,238,324Net Assets 2018: $14,262,6452018Assets 2019: $16,857,573Liabilities 2019: $2,172,457Net Assets 2019: $14,685,1162019Assets 2020: $17,086,403Liabilities 2020: $2,246,972Net Assets 2020: $14,839,4312020Assets 2021: $17,320,682Liabilities 2021: $2,759,031Net Assets 2021: $14,561,6512021Assets 2022: $17,261,944Liabilities 2022: $2,626,410Net Assets 2022: $14,635,5342022Assets 2023: $16,763,249Liabilities 2023: $2,544,678Net Assets 2023: $14,218,5712023Assets 2024: $16,608,564Liabilities 2024: $2,451,557Net Assets 2024: $14,157,0072024Assets 2025: $17,716,563Liabilities 2025: $2,652,391Net Assets 2025: $15,064,1722025

Highlighted filing

2016

Assets$16,098,712
Liabilities$2,709,211
Net Assets$13,389,501

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $30,159,1362010Expenses 2011: $28,955,1712011Expenses 2012: $28,373,2782012Expenses 2013: $27,849,2202013Revenue 2014: $30,361,973Expenses 2014: $29,853,719Net Income 2014: $508,2542014Revenue 2015: $32,038,384Expenses 2015: $31,927,868Net Income 2015: $110,5162015Revenue 2016: $31,667,383Expenses 2016: $31,744,073Net Income 2016: -$76,6902016Revenue 2017: $31,668,526Expenses 2017: $30,996,789Net Income 2017: $671,7372017Revenue 2018: $31,500,043Expenses 2018: $31,298,636Net Income 2018: $201,4072018Revenue 2019: $31,527,188Expenses 2019: $31,104,717Net Income 2019: $422,4712019Revenue 2020: $31,117,342Expenses 2020: $30,963,027Net Income 2020: $154,3152020Revenue 2021: $27,338,144Expenses 2021: $27,615,924Net Income 2021: -$277,7802021Revenue 2022: $30,106,770Expenses 2022: $29,627,759Net Income 2022: $479,0112022Revenue 2023: $29,025,106Expenses 2023: $29,442,069Net Income 2023: -$416,9632023Revenue 2024: $28,944,371Expenses 2024: $29,005,935Net Income 2024: -$61,5642024Revenue 2025: $31,033,328Expenses 2025: $30,126,163Net Income 2025: $907,1652025

Highlighted filing

2016

Revenue$31,667,383
Expenses$31,744,073
Net Income-$76,690
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 16, 2016
Return Version
2015v3.0
Gross Receipts
$31,696,106
Mission and Program Overview

Mission

To support Adams County citizens with developmental disabilities and their families by coordinating and providing services that assist consumers in achieving their goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,303,830$4,225,408▼ $78,422
Savings and Temporary Cash Investments$4,068,982$4,073,896▲ $4,914
Land, Buildings, and Equipment, Net$3,996,694$3,760,456▼ $236,238
Accounts Receivable$3,437,126$3,638,143▲ $201,017
Prepaid Expenses and Deferred Charges$219,511$400,809▲ $181,298
Other Notes and Loans Receivable, Net$48,538--
Inventories for Sale or Use$41,415--
Total Assets$16,116,096$16,098,712▼ $17,384
Liabilities
Accounts Payable and Accrued Expenses$2,382,534$2,527,830▲ $145,296
Deferred Revenue$267,371$181,381▼ $85,990
Total Liabilities$2,649,905$2,709,211▲ $59,306
Net Assets / Fund Balance
Unrestricted Net Assets$13,466,191$13,389,501▼ $76,690
Total Net Assets Fund Balance$13,466,191$13,389,501▼ $76,690
Total Liabilities and Net Assets / Fund Balance$16,116,096$16,098,712▼ $17,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,886,996$4,904,122$6,791,118
Equipment$634,159$2,754,531$3,388,690
Land$1,175,779-$1,175,779
Leasehold Improvements$63,522$52,069$115,591
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy BrodersonExec DirectoFT$179,469$15,024$194,493
Randy BrodersonExec Director-$169,469$25,024$194,493
George MontoyaAsst Exec DiFT$131,334$20,709$152,043
George MontoyaAsst Exec Dir/CFO-$126,334$25,709$152,043

Board Members and Trustees

NameTitle
Dr Edward BertagnolliPresident
Dr Warren TaylorDirector
Edie WallaceDirector
Farhard KargarDirector
John J CoatesDirector
Judy StevensDirector
Lori FreytaDirector
Mona ValdezDirector
Paul YantornoDirector
Wayne MccombsDirector
Pauline BurtonSecretary
Doug ShepherdTreasurer
Bill HawthorneVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Metro Support ServicesComprehensivePO BOX 966, Eastlake, CO 80614$2,307,019
Quality LifeComprehensive11975 REED ST 1, Broomfield, CO 80020$1,049,163
Easter Seals ColoradoComp/sls5755 W ALAMEDA AVE, Lakewood, CO 80226$250,044
Children's Therapy Services Of CoComp/sls11160 HURON ST, Northglenn, CO 80234$198,532
Goodwill Industries Of DenverComp/sls6850 N FEDERAL, Denver, CO 80221$189,243
Revenue and Support

Revenue Composition

Contributions and Grants
$22,098
Program Service Revenue
$30,560,174
Investment Income
$5,913
Other Revenue
$1,079,198
All Other Contributions
$22,098
Change in Net Assets
$-76,690

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,667,383
Total Revenue per Audited Statements
$31,667,383
Total Revenue per Form 990
$31,667,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,759,609
Other Expenses$14,984,464
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,247,171$866,532-$13,113,703
Fees for Services Other$10,925,527$44,361-$10,969,888
Other Employee Benefits$1,449,571$121,339-$1,570,910
Payroll Taxes$1,318,995$84,103-$1,403,098
Office Expenses$822,104$98,754-$920,858
Occupancy$740,152$45,205-$785,357
Depreciation Depletion$480,726$35,952-$516,678
Travel$440,750$3,269-$444,019
Current Officers, Directors, Trustees, and Key Employees$77,484$274,914-$352,398
Insurance$298,338$24,479-$322,817
Pension Plan Contributions$301,802$17,698-$319,500
Conferences and Meetings$47,529$24,211-$71,740
Other Expenses$16,777$48,030-$64,807
Fees for Services Accounting-$29,397-$29,397
Information Technology$4,016$13,615-$17,631
Fees for Services Lobbying$15,438--$15,438
Fees for Services Legal-$5,989-$5,989
Advertising$2,914$381-$3,295
All Other Expenses$337$569-$906
Total Functional Expenses$29,943,112$1,800,961$0$31,744,073

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$31,744,073
Total Expenses per Audited Statements$31,744,073
Total Expenses per Form 990$31,744,073
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
Yes
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 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

Reviewed by cfo,and executive director. Items at issue would be discussed with the board of directors as necessary.

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

Ongoing review of payments and contractual relationships and employee relations used to detect potential conflicts.

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

Compensation is recommended to the board of directors by the executive compensation committee. The committee uses available industry information for comparability.

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

Salary survery done by hr with assistance of mountain state employers council.

Form 990, Page 6, Part VI, Line 19

Available at administrative office and by request.

Filing and Contact Details

Filer

Filer Name
North Metro Community Services
EIN
84-0534757
Phone
3034571001
Address
1001 WEST 124TH AVENUE, WESTMINSTER, CO 80234

Signing Officer

Name
George Montoya
Title
Asst Exec Dir/CFO
Phone
3034571001
Signed
2016-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Montoya
Formed
1965
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
803
Volunteers
14

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

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Family support expenses 559,980 early intervention expenses 1,841,052 children's extensive support expenses 610,084 case management - determines eligibility for services and supports, service and support coordination, and monitoring of all services and supports delivered pursuant to the individualized plan, and the evaluation of the results. Expenses 2,834,774

Form 990, Part IX, Line 11G

Purchased services 3,732,396 0 0 other professional 3,305,455 44,361 0 contracted services 3,893,077 0 0 physicians 10,037 0 0 less lobbying -15,438 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The center is operated as a nonprofit organization exempt from federal income tax under section 501(c)(3) of the internal revenue code. The center recognizes tax liabilities when, despite the center=s belief that its tax return positions are supportable, the center believes that certain positions are measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. The center has concluded there is no tax liability or benefit required to be recorded as of june 30, 2016 and 2015. The center is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. The center believes it is no longer subject to income tax examinations for the years prior to ended june 30, 2012.

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IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN J COATES
IRS990/Form990PartVIISectionAGrp/PersonNm5LORI FREYTA
IRS990/Form990PartVIISectionAGrp/PersonNm6FARHARD KARGAR
IRS990/Form990PartVIISectionAGrp/PersonNm7WAYNE MCCOMBS
IRS990/Form990PartVIISectionAGrp/PersonNm8DR WARREN TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm9JUDY STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm10MONA VALDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm11EDIE WALLACE
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IRS990/Form990PartVIISectionAGrp/PersonNm13RANDY BRODERSON
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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/TitleTxt13EXEC DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASST EXEC DI
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IRS990/InformationTechnologyGrp/ProgramServicesAmt04016
IRS990/InformationTechnologyGrp/TotalAmt017631
IRS990/InsuranceGrp/ManagementAndGeneralAmt024479
IRS990/InsuranceGrp/ProgramServicesAmt0298338
IRS990/InsuranceGrp/TotalAmt0322817
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt03760456
IRS990/LandBldgEquipCostOrOtherBssAmt011471178
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO SUPPORT ADAMS COUNTY CITIZENS WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES BY COORDINATING AND PROVIDING SERVICES THAT ASSIST CONSUMERS IN ACHIEVING THEIR GOALS.
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0822104
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IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01449571
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01570910
IRS990/OtherExpensesGrp/Desc0OTHER
IRS990/OtherExpensesGrp/Desc1MEDICAL CARE SUPPLIES
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt148030
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IRS990/OtherExpensesGrp/ProgramServicesAmt1273057
IRS990/OtherExpensesGrp/ProgramServicesAmt2158989
IRS990/OtherExpensesGrp/ProgramServicesAmt316777
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IRS990/OtherExpensesGrp/TotalAmt2158989
IRS990/OtherExpensesGrp/TotalAmt364807
IRS990/OtherRevenueMiscGrp/Desc0MILL LEVY REVENUE
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IRS990/OtherRevenueTotalAmt01079198
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt012247171
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt084103
IRS990/PayrollTaxesGrp/ProgramServicesAmt01318995
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0301802
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22963190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31238504
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4665204
IRS990/ProgSrvcAccomActy2Grp/Desc0ADULTS SUPPORTED LIVING SERVICES - PROVIDES INDIVIDUALIZED LIVING SERVICES FOR PERSONS WHO ARE RESPONSIBLE FOR THEIR OWN LIVING ARRANGEMENTS IN THE COMMUNITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0VOCATIONAL PROGRAM - PROVIDES COMMUNITY EMPLOYMENT OPPORTUNITIES FOR DISABLED INDIVIDUALS THROUGH VOCATIONAL CONTRACTS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02963190
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FAMILY SUPPORT EXPENSES 559,980 EARLY INTERVENTION EXPENSES 1,841,052 CHILDREN'S EXTENSIVE SUPPORT EXPENSES 610,084 CASE MANAGEMENT - DETERMINES ELIGIBILITY FOR SERVICES AND SUPPORTS, SERVICE AND SUPPORT COORDINATION, AND MONITORING OF ALL SERVICES AND SUPPORTS DELIVERED PURSUANT TO THE INDIVIDUALIZED PLAN, AND THE EVALUATION OF THE RESULTS. EXPENSES 2,834,774
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt05845890
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt06081087
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IRS990/PYSalariesCompEmpBnftPaidAmt016534125
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0865143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0106672
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0131976

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.7$2.65$15.1$31.0$30.1$0.91
2024Detailed filing. Detailed filing data is available for this year.$16.6$2.45$14.2$28.9$29.0$0.06
2023Detailed filing. Detailed filing data is available for this year.$16.8$2.54$14.2$29.0$29.4$0.42
2022Detailed filing. Detailed filing data is available for this year.$17.3$2.63$14.6$30.1$29.6$0.48
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$2.76$14.6$27.3$27.6$0.28
2020Detailed filing. Detailed filing data is available for this year.$17.1$2.25$14.8$31.1$31.0$0.15
2019Detailed filing. Detailed filing data is available for this year.$16.9$2.17$14.7$31.5$31.1$0.42
2018Detailed filing. Detailed filing data is available for this year.$16.5$2.24$14.3$31.5$31.3$0.20
2017Detailed filing. Detailed filing data is available for this year.$16.4$2.34$14.1$31.7$31.0$0.67
2016Detailed filing. Detailed filing data is available for this year.$16.1$2.71$13.4$31.7$31.7$0.08
2015Detailed filing. Detailed filing data is available for this year.$16.1$2.65$13.5$32.0$31.9$0.11
2014Detailed filing. Detailed filing data is available for this year.$16.1$2.72$13.4$30.4$29.9$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$3.03$12.8$27.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$3.14$12.6$28.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$3.66$12.3$29.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$4.02$12.1$30.2