Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2023 • EIN 86-0172316

Apr 01, 2022 to Mar 31, 2023 • Filed on May 29, 2023

6398 E Oak StScottsdale, AZ 85257

(480) 946-9368

Siviq Scores

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

Liabilities / Assets

81st percentile

0.19x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.19x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

86th percentile

29%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$20,800

Higher top officer pay than 92% of similar nonprofits.

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

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Asset Growth

96th percentile

43%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

21%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$580,873

Up $176,049 (+43%) from 2022

Net Assets

Up

$471,357

Up $146,269 (+45%) from 2022

Liabilities

Up

$109,516

Up $29,780 (+37%) from 2022

Revenue

Up

$580,392

Up $99,041 (+21%) from 2022

Expenses

Up

$409,220

Up $56,241 (+16%) from 2022

Net Income

Up

$171,172

Up $42,800 (+33%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $20,558Liabilities 2011: $18,267Net Assets 2011: $2,2912011Assets 2012: $24,477Liabilities 2012: $16,754Net Assets 2012: $7,7232012Assets 2013: $25,438Liabilities 2013: $15,057Net Assets 2013: $10,3812013Assets 2015: $27,840Liabilities 2015: $33,745Net Assets 2015: -$5,9052015Assets 2016: $67,068Liabilities 2016: $73,949Net Assets 2016: -$6,8812016Assets 2017: $26,671Liabilities 2017: $27,468Net Assets 2017: -$7972017Assets 2018: $81,336Liabilities 2018: $28,185Net Assets 2018: $53,1512018Assets 2019: $153,188Liabilities 2019: $79,725Net Assets 2019: $73,4632019Assets 2020: $187,683Liabilities 2020: $72,430Net Assets 2020: $115,2532020Assets 2021: $276,397Liabilities 2021: $77,302Net Assets 2021: $199,0952021Assets 2022: $404,824Liabilities 2022: $79,736Net Assets 2022: $325,0882022Assets 2023: $580,873Liabilities 2023: $109,516Net Assets 2023: $471,3572023Assets 2024: $706,476Liabilities 2024: $113,751Net Assets 2024: $592,7252024Assets 2025: $1,135,971Liabilities 2025: $316,898Net Assets 2025: $819,0732025

Highlighted filing

2023

Assets$580,873
Liabilities$109,516
Net Assets$471,357

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $171,5092011Expenses 2012: $166,9332012Revenue 2013: $169,489Expenses 2013: $166,831Net Income 2013: $2,6582013Revenue 2015: $167,559Expenses 2015: $144,396Net Income 2015: $23,1632015Revenue 2016: $167,649Expenses 2016: $161,159Net Income 2016: $6,4902016Revenue 2017: $171,016Expenses 2017: $163,655Net Income 2017: $7,3612017Revenue 2018: $280,651Expenses 2018: $226,178Net Income 2018: $54,4732018Revenue 2019: $282,696Expenses 2019: $263,323Net Income 2019: $19,3732019Revenue 2020: $330,380Expenses 2020: $288,140Net Income 2020: $42,2402020Revenue 2021: $309,699Expenses 2021: $218,582Net Income 2021: $91,1172021Revenue 2022: $481,351Expenses 2022: $352,979Net Income 2022: $128,3722022Revenue 2023: $580,392Expenses 2023: $409,220Net Income 2023: $171,1722023Revenue 2024: $701,233Expenses 2024: $603,471Net Income 2024: $97,7622024Revenue 2025: $1,090,393Expenses 2025: $1,070,497Net Income 2025: $19,8962025

Highlighted filing

2023

Revenue$580,392
Expenses$409,220
Net Income$171,172
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
May 29, 2023
Return Version
2022v5.0
Gross Receipts
$853,531
Mission and Program Overview

Mission

The organization supports youth, veterans, the needy and scholarships.

To carry on Fraternal activities under the Lodge system the net income of which is used exclusively for benevolent and charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,724$235,496▼ $2,228
Savings and Temporary Cash Investments-$165,000-
Land, Buildings, and Equipment, Net$151,125$162,486▲ $11,361
Inventories for Sale or Use$13,101$16,136▲ $3,035
Prepaid Expenses and Deferred Charges$2,505$1,385▼ $1,120
Accounts Receivable$369$370▲ $1
Total Assets$404,824$580,873▲ $176,049
Liabilities
Deferred Revenue$50,275$76,617▲ $26,342
Accounts Payable and Accrued Expenses$8,552$32,899▲ $24,347
Mortgage Notes Payable Secured by Investment Property$20,909--
Total Liabilities$79,736$109,516▲ $29,780
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$313,973$462,742▲ $148,769
Net Assets With Donor Restrictions$11,115$8,615▼ $2,500
Total Net Assets Fund Balance$325,088$471,357▲ $146,269
Total Liabilities and Net Assets / Fund Balance$404,824$580,873▲ $176,049

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$29,349$218,515$247,864
Leasehold Improvements$98,694$24,917$123,611
Equipment$34,443$21,872$56,315
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra Jo ClarkSecretaryPT$20,800$20,800

Board Members and Trustees

NameTitle
Steve GallantTrustee 3 yr Chairman
Denise NelsonTrustee 1 yr
Aaron NelsonTrustee 2 yr
Nick BraminiTrustee 4 yr
John Calvin GarrisonTrustee 5 yr
Lynn YoungsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,401
Program Service Revenue
$0
Investment Income
$442
Other Revenue
$464,549
All Other Contributions
$14,199
Change in Net Assets
$171,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,240
Salaries, Compensation, and Employee Benefits$103,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$85,165
Other Salaries and Wages---$71,559
Office Expenses---$37,633
Current Officers, Directors, Trustees, and Key Employees---$20,104
Depreciation Depletion---$17,408
Payroll Taxes---$11,932
All Other Expenses---$11,471
Information Technology---$10,928
Insurance---$10,363
Other Expenses---$6,000
Conferences and Meetings---$4,759
Interest---$3,664
Fees for Services Other---$3,364
Fees for Services Accounting---$1,343
Other Employee Benefits---$385
Total Functional Expenses$0$0$0$409,220
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$79,156
Gaming Direct Expenses$54,003
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Backup withholding compliance
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The 1yr and 2yr Trustees are married.

Form 990, Part VI, Section A, Line 6

The Lodge consists entirely of dues-paying Members.

Form 990, Part VI, Section A, Line 7A

Members nominate and elect Officers each February.

Form 990, Part VI, Section A, Line 7B

Motions must be made, seconded and approved by a majority of Members present at Lodge meetings for budget changes and other business that may arise.

Form 990, Part VI, Section B, Line 11B

Federal Form 990 is given to the Lodge Auditing Committee for their review. The Auditing Committee then presents Form 990 at a Lodge meeting for Members' review and approval before the Form is filed.

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

Apparent, potential or actual conflict of interest is outlined in the Elks Annotated Statutes. Any conflict that may occur is brought to the attention of the Exalted Ruler who, with the assistance of the Lodge Officers, determine if a conflict actually exists and what action to take.

Form 990, Part VI, Section C, Line 19

No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks of the USA
EIN
86-0172316
Phone
4809469368
Address
6398 E Oak St, Scottsdale, AZ 85257
Doing Business As
Scottsdale Elks Lodge No 2148

Signing Officer

Name
Kelly Rich
Title
Exalted Ruler
Phone
4809469268
Signed
2023-05-29
Discuss with paid preparer
No

Organization Details

Principal Officer
Kelly Rich
Formed
1960
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
40

Preparer

Firm
Geno's Bookkeeping
Address
4953 S Strike It Rich Dr, Gold Canyon, AZ 85118
Preparer
Gene Coryell
Phone
9073824899
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Balance sheet adjustments caused by crash of accounting system and opening up a new company with new beginning balances.

Raw XML AppendixShowing 400 of 471 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/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt049709
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt122774
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt25797
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt049709
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt122774
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt25797
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt079262
IRS990/OtherSalariesAndWagesGrp/TotalAmt071559
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt011932
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02505
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01385
IRS990/PrincipalOfficerNm0Kelly Rich
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Kids' Christmas event and Shopping Spree
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03992
IRS990/ProgSrvcAccomActy3Grp/Desc0Local Charity donations
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt05604
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0128914
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt0277582
IRS990/PYOtherRevenueAmt0352414
IRS990/PYRevenuesLessExpensesAmt0128372
IRS990/PYSalariesCompEmpBnftPaidAmt075397
IRS990/PYTotalExpensesAmt0352979
IRS990/PYTotalRevenueAmt0481351
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0171172
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt027985
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0165000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt034443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021872
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056315
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt098694
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024917
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0123611
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029349
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0218515
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0247864
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162486
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt06820
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt032989
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt039809
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt054003
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt021961
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt057195
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt079156
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025153
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt06730
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014194
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt07464
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.85
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.85
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Tom Hughs
IRS990ScheduleG/GamingManagerServicesProvTxt0Oversees the Pull Tabs, Instant Bingo and Queen of Hearts
IRS990ScheduleG/GamingOtherFacilityPct00
IRS990ScheduleG/GamingOwnFacilityPct01
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0Tom Hughs
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt06398 E Oak St
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Scottsdale
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd085257
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 1yr and 2yr Trustees are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Lodge consists entirely of dues-paying Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members nominate and elect Officers each February.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Motions must be made, seconded and approved by a majority of Members present at Lodge meetings for budget changes and other business that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Federal Form 990 is given to the Lodge Auditing Committee for their review. The Auditing Committee then presents Form 990 at a Lodge meeting for Members' review and approval before the Form is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Apparent, potential or actual conflict of interest is outlined in the Elks Annotated Statutes. Any conflict that may occur is brought to the attention of the Exalted Ruler who, with the assistance of the Lodge Officers, determine if a conflict actually exists and what action to take.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Balance sheet adjustments caused by crash of accounting system and opening up a new company with new beginning balances.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0404824
IRS990/TotalAssetsEOYAmt0580873
IRS990/TotalAssetsGrp/BOYAmt0404824
IRS990/TotalAssetsGrp/EOYAmt0580873

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.14$0.32$0.82$1.09$1.07$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.11$0.59$0.70$0.60$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.11$0.47$0.58$0.41$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.08$0.33$0.48$0.35$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$0.31$0.22$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.07$0.12$0.33$0.29$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.15$0.08$0.07$0.28$0.26$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.05$0.28$0.23$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.17$0.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.01$0.17$0.16$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.01$0.17$0.14$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.02$0.01$0.17$0.17$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.01$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$0.17