Civic Intelligence

Compassion and Choices

990 • Fiscal year 2015 • EIN 84-1328829

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 08, 2016

4155 E Jewell Ave Suite 200Denver, CO 80222

(303) 639-1202

Siviq Scores

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

Liabilities / Assets

27th percentile

0.06x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

26th percentile

0.09x

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

13th percentile

-13%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$253,714

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

10th percentile

-9.3%

Faster asset growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-27%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$20,079,365

Down $2,062,713 (-9.3%) from 2014

Net Assets

Down

$18,864,472

Down $1,947,691 (-9.4%) from 2014

Liabilities

Down

$1,214,893

Down $115,022 (-8.6%) from 2014

Revenue

Down

$13,089,846

Down $4,906,421 (-27%) from 2014

Expenses

Up

$14,829,841

Up $3,903,378 (+36%) from 2014

Net Income

Down

-$1,739,995

Down $8,809,799 (-125%) from 2014

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $4,472,426Liabilities 2011: $652,405Net Assets 2011: $3,820,0212011Assets 2012: $12,061,620Liabilities 2012: $1,417,224Net Assets 2012: $10,644,3962012Assets 2013: $14,129,370Liabilities 2013: $934,493Net Assets 2013: $13,194,8772013Assets 2014: $22,142,078Liabilities 2014: $1,329,915Net Assets 2014: $20,812,1632014Assets 2015: $20,079,365Liabilities 2015: $1,214,893Net Assets 2015: $18,864,4722015Assets 2016: $19,134,234Liabilities 2016: $1,286,502Net Assets 2016: $17,847,7322016Assets 2017: $13,248,185Liabilities 2017: $1,131,253Net Assets 2017: $12,116,9322017Assets 2018: $10,820,179Liabilities 2018: $1,278,876Net Assets 2018: $9,541,3032018Assets 2019: $10,914,581Liabilities 2019: $1,269,872Net Assets 2019: $9,644,7092019Assets 2020: $14,226,196Liabilities 2020: $1,514,637Net Assets 2020: $12,711,5592020Assets 2021: $31,560,917Liabilities 2021: $17,145,434Net Assets 2021: $14,415,4832021Assets 2022: $27,407,653Liabilities 2022: $13,368,815Net Assets 2022: $14,038,8382022Assets 2023: $24,670,749Liabilities 2023: $10,852,250Net Assets 2023: $13,818,4992023Assets 2025: $20,759,439Liabilities 2025: $5,680,562Net Assets 2025: $15,078,8772025

Highlighted filing

2015

Assets$20,079,365
Liabilities$1,214,893
Net Assets$18,864,472

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $7,032,211Expenses 2011: $5,178,131Net Income 2011: $1,854,0802011Expenses 2012: $7,155,0302012Expenses 2013: $8,039,4962013Revenue 2014: $17,996,267Expenses 2014: $10,926,463Net Income 2014: $7,069,8042014Revenue 2015: $13,089,846Expenses 2015: $14,829,841Net Income 2015: -$1,739,9952015Revenue 2016: $15,574,247Expenses 2016: $16,783,079Net Income 2016: -$1,208,8322016Revenue 2017: $8,660,832Expenses 2017: $14,808,739Net Income 2017: -$6,147,9072017Revenue 2018: $9,034,353Expenses 2018: $12,251,516Net Income 2018: -$3,217,1632018Revenue 2019: $13,448,070Expenses 2019: $13,536,409Net Income 2019: -$88,3392019Revenue 2020: $18,992,160Expenses 2020: $15,984,093Net Income 2020: $3,008,0672020Revenue 2021: $16,638,018Expenses 2021: $16,573,441Net Income 2021: $64,5772021Revenue 2022: $22,133,831Expenses 2022: $19,302,799Net Income 2022: $2,831,0322022Revenue 2023: $20,761,149Expenses 2023: $21,914,070Net Income 2023: -$1,152,9212023Revenue 2025: $23,256,374Expenses 2025: $22,855,438Net Income 2025: $400,9362025

Highlighted filing

2015

Revenue$13,089,846
Expenses$14,829,841
Net Income-$1,739,995
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 8, 2016
Return Version
2014v6.0
Gross Receipts
$17,311,394
Mission and Program Overview

Mission

To improve care, expands options, and empowers everyone to chart their end-of-life journey.

To educate, support, and advocate for patient rights at the end of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,347,651$14,190,441▲ $1,842,790
Accounts Receivable$2,567,927$2,621,000▲ $53,073
Savings and Temporary Cash Investments$566,888$1,448,130▲ $881,242
Cash and Non-Interest-Bearing Accounts$984,235$1,036,392▲ $52,157
Land, Buildings, and Equipment, Net$261,781$201,148▼ $60,633
Prepaid Expenses and Deferred Charges$82,868$147,429▲ $64,561
Intangible Assets$3,014$15,764▲ $12,750
Total Assets$22,142,078$20,079,365▼ $2,062,713
Other Assets Total$5,327,714$419,061▼ $4,908,653
Liabilities
Accounts Payable and Accrued Expenses$856,199$709,828▼ $146,371
Other Liabilities$473,716$505,065▲ $31,349
Total Liabilities$1,329,915$1,214,893▼ $115,022
Net Assets / Fund Balance
Unrestricted Net Assets$20,687,163$18,864,472▼ $1,822,691
Temporarily Rstr Net Assets$125,000$0▼ $125,000
Total Net Assets Fund Balance$20,812,163$18,864,472▼ $1,947,691
Total Liabilities and Net Assets / Fund Balance$22,142,078$20,079,365▼ $2,062,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$146,768$309,976-
Leasehold Improvements$54,380$5,690-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara Coombs LeeEx-officio MemberFT$228,939$24,775$253,714
Trish BernsteinChief Operating OfficerFT$171,923$20,692$192,615
Marcia CampbellEx-officio MemberFT$168,760$21,830$190,590
Gwen FitzgeraldDirector of CommunicationsFT$135,780$7,837$143,617
John CrowleyMedia Relations DirectorFT$123,259$14,858$138,117
Frederick MacintyreEx-officio MemberFT$117,927$11,094$129,021
Nicholas SimmondsChief External Affairs OfficerFT$88,616$7,046$95,662
Kimberly TaylorChief Programs OfficerFT$13,846$604$14,450

Board Members and Trustees

NameTitle
Nancy HoytBoard Chair
Claire JacobusVice Chair
Betsy Van Dornboard member
Charlie HamlinBoard Member
David CookBoard Member
Debbi GibbsBoard Member
Ignacio CastueraBoard Member
Irene WurtzelBoard Member
Nan DaleBoard Member
Samantha SandlerBoard Member
Sharon ShafferBoard Member
Stephen HutBoard Member
Tom Whiteboard member
KARen PyeSecretary
Jaren DuckerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Salter MitchellMarketing Consulting117 S GADSDEN STREET, Tallahassee, FL 32301$1,140,683
Production SolutionsDirect Marketing1953 GALLOWS RD SUITE 600, Vienna, VA 22182$783,496
Rising Tide InteractiveDigital Advertising Consulting1250 H STREET NW SUITE 400, Washington, DC 20005$311,914
Eidolon CommunicationsDirect Mail15 Maiden Lane Suite 1401, New York, NY 10038$245,300
Limited To LindbergPolicy & Research Consulting1612 K STREET NW SUITE 400, Washington, DC 20006$145,132
Revenue and Support

Revenue Composition

Contributions and Grants
$12,758,539
Program Service Revenue
$0
Investment Income
$331,307
Other Revenue
$0
All Other Contributions
$9,614,908
Change in Net Assets
$-1,739,995

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded48$315,864Avg High/low Share Price
Total Noncash Contributions48$315,864-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,089,846
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$290,323
Total Revenue per Audited Statements
$13,380,169
Total Revenue per Form 990
$13,089,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,489,212
Salaries, Compensation, and Employee Benefits$6,340,629
Total Fundraising Expense$1,011,783
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,955,044$888,988$428,163$4,272,195
Current Officers, Directors, Trustees, and Key Employees$606,162$181,849-$788,011
Other Employee Benefits$526,322$158,262$63,280$747,864
Travel$501,937$83,758$40,464$626,159
All Other Expenses$560,359$15,852-$576,211
Advertising$416,267$375-$416,642
Payroll Taxes$284,896$85,667$34,253$404,816
Occupancy$252,178$120,990$23,622$396,790
Information Technology$246,783$52,442-$299,225
Other Expenses$282,797$0$0$282,797
Pension Plan Contributions$89,901$27,033$10,809$127,743
Conferences and Meetings$120,059$1,570-$121,629
Depreciation Depletion$84,365$30,729-$115,094
Insurance$85,754$12,428-$98,182
Fees for Services Other$37,700$6,092-$43,792
Interest$2,457$4,233-$6,690
Total Functional Expenses$12,024,372$1,793,686$1,011,783$14,829,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,327,859
Expenses per Audited Statements$14,829,841
Total Expenses per Form 990$14,829,841
Expenses Not Reported on Form 990$498,018
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$245,300
Fundraising Gross Income$245,300
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Direct Mail$3,388,931$245,300$245,300$0
Total Events$3,388,931$245,300$245,300$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Annuity Payments Payable$490,348
Capital Lease Obligation$14,717
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The Organization's Chief Financial Officer transmits a draft of the Organization's Form 990 to the Audit Committee for review by each member of the Committee. Any comments are circulated to the entire Committee and changes to the Form 990 are made appropriately. Once the final version of the Form 990 is approved by the Audit Committee, the Form 990 is provided to all board members prior to filing with the IRS.

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

The Organization's conflict of interest policy is self-monitored by the individual board members.

Form 990, Part VI, Section B, line 15

The Organization's Board of Directors determines the Executive Director's and all other officers' salary by looking at comparable data and by researching with outside sources. The Executive Director determines the Chief Financial Officer's salary by doing market research. This same market research process is followed for all Chief positions: Chief Operating Officer, Chief External Affairs Officer, and Chief Programs Officer.

Form 990, Part VI, Section C, line 19

The Organization's financial statements, governing documents, Form 1023 and Form 990 are available upon request and on the organization's website.

Filing and Contact Details

Filer

Filer Name
Compassion and Choices
EIN
84-1328829
Phone
3036391202
Address
4155 E JEWELL AVE SUITE 200, DENVER, CO 80222

Signing Officer

Name
Marcia Campbell CFO
Title
Chief Financial Officer
Phone
3036391202
Signed
2016-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Coombs Lee
Formed
1995
Legal Domicile
Co
Voting Board Members
15
Independent Board Members
15
Employees
84
Volunteers
0

Preparer

Firm
Duys & Campfield LLC
Address
7535 E Hampden Avenue Suite 108, Denver, CO 80231
Preparer
Pamela A Duys CPAABV MT
Phone
3037271040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Donated services expense -498,019.

Form 990, Part XII, Line 2C

The audit/finance committee is responsible for the selection of the independent auditor and the audit of the organizations' financial statements. There has been no change from the prior year process of selection.

Financial Statement Notes

Part X, Line 2:

The Organizations adopted the provisions of Topic 740 on July 1, 2009. The adoption of Topic 740 did not result in a material modification of the overall financial statements of the Organizations as of and for the year ended June 30, 2010. As the Organizations are qualified as nonprofit Organizations under the Internal Revenue Code, any income tax position would be primarily related to unrelated business activities outside the core mission of the Organizations. Based on prior examinations of contractual arrangements of the Organizations and correspondence received from the Internal Revenue Service, management believes there to be no potential income tax positions that would result in tax liability for unrelated business income of the Organizations. Management will continue to evaluate any future contractual arrangements with respect to potential income tax positions under this guidance.

Part XII, Line 2D - Other Adjustments:

Rounding -1.

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IRS990/Form990PartVIISectionAGrp/PersonNm1CLAIRE JACOBUS
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IRS990/Form990PartVIISectionAGrp/PersonNm4DEBBI GIBBS
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IRS990/Form990PartVIISectionAGrp/PersonNm6NANCY HOYT
IRS990/Form990PartVIISectionAGrp/PersonNm7BETSY VAN DORN
IRS990/Form990PartVIISectionAGrp/PersonNm8TOM WHITE
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IRS990/Form990PartVIISectionAGrp/PersonNm10DAVID COOK
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IRS990/Form990PartVIISectionAGrp/PersonNm12SAMANTHA SANDLER
IRS990/Form990PartVIISectionAGrp/PersonNm13SHARON SHAFFER
IRS990/Form990PartVIISectionAGrp/PersonNm14NAN DALE
IRS990/Form990PartVIISectionAGrp/PersonNm15BARBARA COOMBS LEE
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IRS990/Form990PartVIISectionAGrp/PersonNm17MARCIA CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm18TRISH BERNSTEIN
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IRS990/Form990PartVIISectionAGrp/PersonNm22JOHN CROWLEY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22123259
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7board member
IRS990/Form990PartVIISectionAGrp/TitleTxt8board member
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EX-OFFICIO MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EX-OFFICIO MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17EX-OFFICIO MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF EXTERNAL AFFAIRS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHIEF PROGRAMS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt22MEDIA RELATIONS DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt03143631
IRS990/FundraisingDirectExpensesAmt0245300
IRS990/FundraisingGrossIncomeAmt0245300
IRS990/GainOrLossGrp/SecuritiesAmt0-23127
IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InformationTechnologyGrp/ProgramServicesAmt0246783
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IRS990/InsuranceGrp/ManagementAndGeneralAmt012428
IRS990/InsuranceGrp/ProgramServicesAmt085754
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IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Compassion and Choices improves care and expands choice at the end of life. We support, educate and advocate.
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1Development Costs
IRS990/OtherExpensesGrp/Desc2Operational Expenses
IRS990/OtherExpensesGrp/Desc3Magazines
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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt064156
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt259262
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
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IRS990/OtherExpensesGrp/ProgramServicesAmt1687322
IRS990/OtherExpensesGrp/ProgramServicesAmt2386115
IRS990/OtherExpensesGrp/ProgramServicesAmt3282797
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IRS990/OtherExpensesGrp/TotalAmt11098514
IRS990/OtherExpensesGrp/TotalAmt2445377
IRS990/OtherExpensesGrp/TotalAmt3282797
IRS990/OtherLiabilitiesGrp/BOYAmt0473716
IRS990/OtherLiabilitiesGrp/EOYAmt0505065
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0428163
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0888988
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02955044

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$5.68$15.1$23.3$22.9$0.40
2023Summary only. Only limited summary data is available for this year.$24.7$10.9$13.8$20.8$21.9$1.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.4$13.4$14.0$22.1$19.3$2.83
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.6$17.1$14.4$16.6$16.6$0.06
2020Summary only. Only limited summary data is available for this year.$14.2$1.51$12.7$19.0$16.0$3.01
2019Summary only. Only limited summary data is available for this year.$10.9$1.27$9.64$13.4$13.5$0.09
2018Summary only. Only limited summary data is available for this year.$10.8$1.28$9.54$9.03$12.3$3.22
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$1.13$12.1$8.66$14.8$6.15
2016Detailed filing. Detailed filing data is available for this year.$19.1$1.29$17.8$15.6$16.8$1.21
2015Detailed filing. Detailed filing data is available for this year.$20.1$1.21$18.9$13.1$14.8$1.74
2014Detailed filing. Detailed filing data is available for this year.$22.1$1.33$20.8$18.0$10.9$7.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$0.93$13.2$8.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$1.42$10.6$7.16
2011Summary only. Only limited summary data is available for this year.$4.47$0.65$3.82$7.03$5.18$1.85
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $10M-$25M nonprofits