Civic Intelligence

Arizona'S Children Association

990 • Fiscal year 2015 • EIN 86-0096772

Oct 01, 2014 to Sep 30, 2015 • Filed on Aug 05, 2016

3716 E Columbia StTucson, AZ 85714-3414

(520) 622-7611

Siviq Scores

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

Liabilities / Assets

65th percentile

0.44x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

29th percentile

0.15x

Higher debt load relative to revenue than 29% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

21st percentile

-3.3%

Higher net margin than 21% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

39th percentile

$206,809

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

64th percentile

4.9%

Faster asset growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

2.8%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Up

$13,636,728

Up $641,317 (+4.9%) from 2014

Net Assets

Down

$7,669,204

Down $1,432,690 (-16%) from 2014

Liabilities

Up

$5,967,524

Up $2,074,007 (+53%) from 2014

Revenue

Up

$41,101,809

Up $1,137,637 (+2.8%) from 2014

Expenses

Up

$42,438,154

Up $1,488,277 (+3.6%) from 2014

Net Income

Down

-$1,336,345

Down $350,640 (-36%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2010: $16,051,820Liabilities 2010: $4,995,027Net Assets 2010: $11,056,7932010Assets 2011: $15,880,664Liabilities 2011: $5,287,170Net Assets 2011: $10,593,4942011Assets 2012: $14,690,877Liabilities 2012: $4,770,708Net Assets 2012: $9,920,1692012Assets 2013: $15,241,481Liabilities 2013: $5,229,398Net Assets 2013: $10,012,0832013Assets 2014: $12,995,411Liabilities 2014: $3,893,517Net Assets 2014: $9,101,8942014Assets 2015: $13,636,728Liabilities 2015: $5,967,524Net Assets 2015: $7,669,2042015Assets 2016: $16,079,660Liabilities 2016: $6,509,008Net Assets 2016: $9,570,6522016Assets 2017: $14,418,961Liabilities 2017: $5,465,180Net Assets 2017: $8,953,7812017Assets 2018: $17,833,838Liabilities 2018: $9,144,241Net Assets 2018: $8,689,5972018Assets 2019: $17,804,626Liabilities 2019: $11,425,077Net Assets 2019: $6,379,5492019Assets 2020: $15,996,615Liabilities 2020: $8,648,234Net Assets 2020: $7,348,3812020Assets 2021: $18,515,748Liabilities 2021: $9,090,579Net Assets 2021: $9,425,1692021Assets 2022: $13,140,200Liabilities 2022: $13,621,300Net Assets 2022: -$481,1002022Assets 2023: $15,330,635Liabilities 2023: $20,602,895Net Assets 2023: -$5,272,2602023Assets 2024: $12,822,362Liabilities 2024: $21,120,885Net Assets 2024: -$8,298,5232024

Highlighted filing

2015

Assets$13,636,728
Liabilities$5,967,524
Net Assets$7,669,204

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $38,692,3872010Expenses 2011: $40,175,0762011Expenses 2012: $36,481,2622012Revenue 2013: $39,422,520Expenses 2013: $39,450,090Net Income 2013: -$27,5702013Revenue 2014: $39,964,172Expenses 2014: $40,949,877Net Income 2014: -$985,7052014Revenue 2015: $41,101,809Expenses 2015: $42,438,154Net Income 2015: -$1,336,3452015Revenue 2016: $48,643,356Expenses 2016: $46,767,782Net Income 2016: $1,875,5742016Revenue 2017: $50,770,824Expenses 2017: $51,520,825Net Income 2017: -$750,0012017Revenue 2018: $49,342,180Expenses 2018: $49,679,071Net Income 2018: -$336,8912018Revenue 2019: $48,912,978Expenses 2019: $51,614,408Net Income 2019: -$2,701,4302019Revenue 2020: $50,173,378Expenses 2020: $49,303,390Net Income 2020: $869,9882020Revenue 2021: $50,621,725Expenses 2021: $48,626,265Net Income 2021: $1,995,4602021Revenue 2022: $36,000,954Expenses 2022: $45,077,081Net Income 2022: -$9,076,1272022Revenue 2023: $26,040,340Expenses 2023: $31,565,919Net Income 2023: -$5,525,5792023Revenue 2024: $17,022,467Expenses 2024: $20,336,713Net Income 2024: -$3,314,2462024

Highlighted filing

2015

Revenue$41,101,809
Expenses$42,438,154
Net Income-$1,336,345
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Aug 5, 2016
Return Version
2014v6.0
Gross Receipts
$42,092,788
Mission and Program Overview

Mission

The mission of arizona's children association is to protect children, empower youth, and strengthen families.

Providing social and mental health services to arizona's children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,806,409$4,217,359▲ $410,950
Accounts Receivable$2,843,366$3,050,489▲ $207,123
Savings and Temporary Cash Investments$543,058$2,434,043▲ $1,890,985
Investments in Publicly Traded Securities$1,865,391$1,829,998▼ $35,393
Land, Buildings, and Equipment, Net$2,377,852$936,660▼ $1,441,192
Investments Program Related$726,986$0▼ $726,986
Prepaid Expenses and Deferred Charges$730,953$467,329▼ $263,624
Pledges and Grants Receivable$6,000$208,263▲ $202,263
Inventories for Sale or Use$60,910$46,785▼ $14,125
Investments Other Securities$34,486$36,896▲ $2,410
Total Assets$12,995,411$13,636,728▲ $641,317
Other Assets Total$0$408,906▲ $408,906
Liabilities
Accounts Payable and Accrued Expenses$3,108,694$3,577,217▲ $468,523
Deferred Revenue$550,321$1,833,381▲ $1,283,060
Other Liabilities$130,442$525,511▲ $395,069
Mortgage Notes Payable Secured by Investment Property$104,060$31,415▼ $72,645
Total Liabilities$3,893,517$5,967,524▲ $2,074,007
Net Assets / Fund Balance
Unrestricted Net Assets$8,041,218$6,881,079▼ $1,160,139
Permanently Rstr Net Assets$443,362$443,362→ $0
Temporarily Rstr Net Assets$617,314$344,763▼ $272,551
Total Net Assets Fund Balance$9,101,894$7,669,204▼ $1,432,690
Total Liabilities and Net Assets / Fund Balance$12,995,411$13,636,728▲ $641,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$224,869$1,923,910$2,148,779
Equipment$374,695$858,388$1,233,083
Buildings$219,943$326,807$546,750
Land$117,153-$117,153

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,904,794-▼ $16,073$147,366$1,740,355
2013$1,841,799$5,000▲ $58,997-$1,904,794
2012$1,775,915$5,000▲ $61,884-$1,841,799
2011$1,680,713$15,018▲ $82,119-$1,775,915
2010$1,699,467$2,500▼ $17,492-$1,680,713
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ensdorff DenisePresident & CEOFT$166,048$40,761$206,809
Cancino ChristinaSenior VP & CFOFT$126,635$31,922$158,557

Highest Paid Contractors

ContractorServicesLocationCompensation
Arizona Partnership For ChildrenSubcontractor Of In Home Services4747 N 7TH AVENUE, Phoenix, AZ 85013$590,571
Topaz Information SolutionsElectronic Health Record Vendor4747 N 7TH STREET STE 220, Phoenix, AZ 85014$308,720
Laura RossPsychiatric Nurse Practitioner Services4270 N 180TH LANE, Goodyear, AZ 85395$215,325
Faspsych LLCRemote Psychiatry & Telemedicine8687 E VIA DE VENTURA, Scottsdale, AZ 85258$174,806
Derrick S Hines Md PCProfessional Psychiatric Services4380 S ROSEMARY PLACE, Chandler, AZ 85248$163,416
Revenue and Support

Revenue Composition

Contributions and Grants
$18,653,415
Program Service Revenue
$20,869,414
Investment Income
$1,539,595
Other Revenue
$39,385
All Other Contributions
$731,193
Change in Net Assets
$-1,336,345

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
Other Non Cash Contri Table90$44,064Thrift Store
Other Non Cash Contri Table324$43,355Thrift Store
Securities Publicly Traded1$5,034Trading Price
Total Noncash Contributions415$92,453-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$28,644,512
Other Expenses$11,799,958
Grants and Similar Amounts Paid$1,993,684
Total Fundraising Expense$814,416
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,710,591$1,364,511$358,357$24,433,459
Fees for Services Other$3,281,032$145,894$16,309$3,443,235
Occupancy$2,265,733$185,412$43,600$2,494,745
Grants to Domestic Orgs$1,993,684--$1,993,684
Other Employee Benefits$1,857,438$94,146$20,001$1,971,585
Payroll Taxes$1,771,957$82,862$28,100$1,882,919
Travel$1,418,084$65,420$13,311$1,496,815
Office Expenses$1,124,299$98,151$76,442$1,298,892
Information Technology$762,608$86,783$31,249$880,640
Insurance$374,183$22,303$5,711$402,197
Current Officers, Directors, Trustees, and Key Employees$63,210$272,269$21,070$356,549
Depreciation Depletion$303,278$16,159$5,411$324,848
Other Expenses$158,619$22,306$14,562$158,619
All Other Expenses$117,145$11,121$12,718$140,984
Advertising$58,386$6,181$75,039$139,606
Conferences and Meetings$95,649$23,645$4,565$123,859
Fees for Services Legal$70,252$44,350$122$114,724
Fees for Service Investment Mgmnt Fees$45,883$18,923$1,623$66,429
Fees for Services Accounting$43,520$2,157$563$46,240
Royalties$7,509--$7,509
Interest$5,795$273$76$6,144
Total Functional Expenses$38,992,144$2,631,594$814,416$42,438,154
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wesley Community CenterPhoenix, AZ501(c)(3)See Part Iv$50,000
Community Partnership of Southern Arizona IncTucson, AZ501(c)(3)Behavioral Health Services$10,000
Codac Behavioral Health Services of Pima County IncTucson, AZ501(c)(3)See Part Iv-
Southwest Behavioral Health Services IncPhoenix, AZ501(c)(3)Behavioral Health Services-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$76,160
Fundraising Direct Expenses$30,593
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boemer Golf$38,752$17,676$7,287$10,389
Penny Pitch Tucson$13,260$9,840$1,003$8,837
Total Events$131,353$76,160$30,593$45,567
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$384,918
Capital Lease Obligation$100,793
Due to Affiliate$39,800
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
Yes
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 A, Line 4

Significant changes to the bylaws: -the minimum number of individuals on the board of directors was changed from 30 to 20. -the 1st vice chair and 2nd vice chair board positions were eliminated. -the chairman of the board can only serve for two consecutive years. -the chair-elect and treasurer are now ex-officio members of the board. -the following committees of the board of directors were eliminated: public social policy, strategic planning, marketing & communications, head start governance, development.

Form 990, Part VI, Section B, Line 11

The review of form 990 is delegated by the board to the audit committee of arizona's children association prior to signature and filing. After the audit committee reviews and approves the form 990 a copy is provided to all board members prior to filing.

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

Annually, existing board members complete a disclosure form listing any potential conflicts. During new board member initiation, the conflict of interest policy is reviewed and completed by the new board member. Additionally, should a board member have a conflict of interest, the board member excuses him/herself from discussion and voting on the matter. The agency also has a conflict of interest policy for its employees which is read by each employee during new employee orientation and upon any changes in the policy. Additionally, an employee completes a conflict of interest policy which is maintained in his/her human resources file. Employees are periodically reminded to notify agency of any potential conflicts of interest.

Form 990, Part VI, Section B, Line 15

A compensation sub-committee of the executive committee of the board evaluates the ceo annually against agreed upon performance goals and duties contained in a written job description. The sub-committee also utilizes the child welfare league of america's national compensation survey and other related national compensation surveys for like positions and responsibilities. The ceo makes a recommendation annually to the executive committee for compensation of officers of the corporation and the director of human resources. The ceo evaluates the officers and human resources director against agreed upon performance goals and duties contained in written job descriptions. The ceo also utilizes cwla compensation and other appropriate compensation surveys in her determination of compensation. The executive committee then either approves or modifies the ceo recommendation.

Form 990, Part VI, Section C, Line 19

The organization publishes an annual report which contains the consolidated audited financial statements. The annual report is distributed to donors, volunteers, board members, and any other interested party upon request. The annual report and most recent annual return of organization exempt from income tax (form 990) are also published on the website. Governing documents and conflict of interest policy are available on request.

Filing and Contact Details

Filer

Filer Name
ARIZONA'S CHILDREN ASSOCIATION
EIN
86-0096772
Phone
5206227611
Address
3716 E COLUMBIA ST, TUCSON, AZ 85714-3414

Signing Officer

Name
Christina Cancino
Title
Chief Financial Officer
Phone
5206227611
Signed
2016-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Ensdorff
Formed
1915
Legal Domicile
Az
Voting Board Members
23
Independent Board Members
23
Employees
998
Volunteers
67

Preparer

Firm
Beachfleischman Pc
Address
1985 EAST RIVER ROAD SUITE 201, TUCSON, AZ 85718
Preparer
Karen K Mccloskey CPA
Phone
5203214600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Permanent endowments are to be held in perpetuity and invested such that the related investment income generated is used to support operations of the organization.

PART X, LINE 2:

Part x, line 2 - fin 48 (asc 740) footnote. - azca and foundation are exempt from income taxes under both federal (internal revenue code section 501(c)(3)) and arizona income tax laws, and are classified as other than private foundations. Accordingly, no provision for federal and state income taxes is made. Income from certain activities not directly related to the organization's tax-exempt purpose, however, may be subject to taxation as unrelated business taxable income (ubti). Gaap requires management to perform an evaluation of all tax positions taken or expected to be taken in the course of preparing the organization's tax returns to determine whether the tax positions meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. The organization is only subject to income taxes on ubti. As a result, the organization is required to file informational returns for federal and state purposes and, if it has ubti, federal and state income tax returns. With limited exceptions, the organization is no longer subject to tax examination for any years earlier than 2012 for federal and 2011 for state. Management has performed its evaluation of tax positions taken on all open tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard.

Raw XML AppendixShowing 400 of 881 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/Desc0BEHAVIORAL HEALTH AND SPECIALTY SERVICE PROGRAMS WORK WITH INDIVIDUALS AND FAMILIES IN CRISIS TO DEVELOP LONG-TERM SOLUTIONS AND REALISTIC STRATEGIES TO PERMANENTLY BREAK THE CYCLE OF ABUSE, NEGLECT, AND DESTRUCTIVE BEHAVIOR. BEHAVIORAL HEALTH & TRAUMA/CRISIS RESPONSE: WE ASSIST INDIVIDUALS AND FAMILIES IN HEIGHTENING SOCIAL-EMOTIONAL WELL-BEING AND GUIDED THOSE THAT HAVE BEEN IMPACTED BY TRAUMA AND ABUSE THROUGH THE HEALING PROCESS. WE WERE ABLE TO STRENGTHEN FAMILIES AND PROVIDE A SAFE PLACE TO CHANGE CIRCUMSTANCES, GAIN STRENGTH, LEARN COPING SKILLS, AND DEVELOP PRODUCTIVE RELATIONSHIPS.DURING FISCAL YEAR 2014/2015, ACA DELIVERED INDIVIDUAL, FAMILY, AND GROUP COUNSELING, BEHAVIOR COACHING, RESPITE, AND SUPPORT SERVICES FOR MORE THAN 15,760 CHILDREN, YOUTH, ADULTS, AND THEIR FAMILY MEMBERS. 93% OF PARTICIPANTS REPORT IMPROVED COPING SKILLS AND 85% OF CAREGIVERS SEE POSITIVE CHANGES IN THEIR CHILDREN AND IMPROVED BEHAVIOR.FAMILY PRESERVATION & REUNIFICATION: WE CONTINUE TO PROVIDE DEPARTMENT OF CHILD SERVICES (DCS) - REFERRED SERVICES TO ASSIST FAMILIES IN CRISIS, BY APPLYING INTENSIVE INTERVENTION STRATEGIES TO PROMOTE SAFETY, HEALTH AND WELL-BEING IN ORDER TO STRENGTHEN FAMILIES AND REDUCE TRAUMA AND OUT-OF-HOME REMOVALS. FURTHERMORE, WHEN OUT-OF-HOME REMOVALS COULD NOT BE AVOIDED, THESE PROGRAMS ASSISTED IN WORKING TOWARDS FAMILY REUNIFICATION BY DEVELOPING REALISTIC LONG TERM RESOLUTIONS. DURING FISCAL YEAR 2014/2015, ACA DELIVERED IN HOME FAMILY SUPPORT, PRESERVATION, AND REUNIFICATION SERVICES TO MORE THAN 2500 CHILDREN AND THEIR FAMILY MEMBERS. 91% OF FAMILIES REPORTED IMPROVEMENT IN THEIR SITUATION AT HOME AND ARE BETTER ABLE TO MEET THE NEEDS OF THEIR FAMILY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt23PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt24SENIOR VP & CFO
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE MISSION OF ARIZONA'S CHILDREN ASSOCIATION IS TO PROTECT CHILDREN, EMPOWER YOUTH, AND STRENGTHEN FAMILIES.
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IRS990/NetAssetsOrFundBalancesEOYAmt07669204

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$21.1$8.30$17.0$20.3$3.31
2023Detailed filing. Detailed filing data is available for this year.$15.3$20.6$5.27$26.0$31.6$5.53
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$13.6$0.48$36.0$45.1$9.08
2021Detailed filing. Detailed filing data is available for this year.$18.5$9.09$9.43$50.6$48.6$2.00
2020Detailed filing. Detailed filing data is available for this year.$16.0$8.65$7.35$50.2$49.3$0.87
2019Detailed filing. Detailed filing data is available for this year.$17.8$11.4$6.38$48.9$51.6$2.70
2018Detailed filing. Detailed filing data is available for this year.$17.8$9.14$8.69$49.3$49.7$0.34
2017Detailed filing. Detailed filing data is available for this year.$14.4$5.47$8.95$50.8$51.5$0.75
2016Detailed filing. Detailed filing data is available for this year.$16.1$6.51$9.57$48.6$46.8$1.88
2015Detailed filing. Detailed filing data is available for this year.$13.6$5.97$7.67$41.1$42.4$1.34
2014Detailed filing. Detailed filing data is available for this year.$13.0$3.89$9.10$40.0$40.9$0.99
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$5.23$10.0$39.4$39.5$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$4.77$9.92$36.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$5.29$10.6$40.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$5.00$11.1$38.7
Peer Organizations

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