Civic Intelligence

If When How

990 • Fiscal year 2017 • EIN 90-0181944

Jun 01, 2016 to May 31, 2017 • Filed on Apr 12, 2018

Organization Profilewww.ifwhenhow.org
1730 Franklin StOakland, CA 94612

(510) 622-8134

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

29th percentile

0.03x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

14th percentile

-18%

Higher net margin than 14% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

12th percentile

-21%

Faster revenue growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$935,600

Down $232,025 (-20%) from 2016

Net Assets

Down

$900,067

Down $233,734 (-21%) from 2016

Liabilities

Up

$35,533

Up $1,709 (+5.1%) from 2016

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin14th percentile

Revenue

Down

$1,272,358

Down $344,676 (-21%) from 2016

Expenses

Up

$1,506,092

Up $48,341 (+3.3%) from 2016

Net Income

Down

-$233,734

Down $393,017 (-247%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$30M$20M$10M$0Assets 2011: $701,930Liabilities 2011: $27,495Net Assets 2011: $674,4352011Assets 2012: $1,111,686Liabilities 2012: $41,023Net Assets 2012: $1,070,6632012Assets 2013: $921,042Liabilities 2013: $33,363Net Assets 2013: $887,6792013Assets 2014: $978,508Liabilities 2014: $30,922Net Assets 2014: $947,5862014Assets 2015: $1,006,614Liabilities 2015: $32,372Net Assets 2015: $974,2422015Assets 2016: $1,167,625Liabilities 2016: $33,824Net Assets 2016: $1,133,8012016Assets 2017: $935,600Liabilities 2017: $35,533Net Assets 2017: $900,0672017Assets 2018: $2,725,714Liabilities 2018: $48,451Net Assets 2018: $2,677,2632018Assets 2019: $749,653Liabilities 2019: $3,172Net Assets 2019: $746,4812019Assets 2020: $7,729,716Liabilities 2020: $18,633Net Assets 2020: $7,711,0832020Assets 2021: $11,230,377Liabilities 2021: $120,605Net Assets 2021: $11,109,7722021Assets 2022: $23,340,473Liabilities 2022: $429,833Net Assets 2022: $22,910,6402022Assets 2023: $25,468,181Liabilities 2023: $561,497Net Assets 2023: $24,906,6842023Assets 2024: $25,594,589Liabilities 2024: $512,589Net Assets 2024: $25,082,0002024

Highlighted filing

2017

Assets$935,600
Liabilities$35,533
Net Assets$900,067
Open 2017 Filing

Operations Trend

Revenue Growth12th percentile

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

$20M$10M$0-$10MExpenses 2011: $774,8632011Expenses 2012: $871,3832012Expenses 2013: $772,2502013Revenue 2014: $876,697Expenses 2014: $816,790Net Income 2014: $59,9072014Revenue 2015: $1,041,108Expenses 2015: $1,014,452Net Income 2015: $26,6562015Revenue 2016: $1,617,034Expenses 2016: $1,457,751Net Income 2016: $159,2832016Revenue 2017: $1,272,358Expenses 2017: $1,506,092Net Income 2017: -$233,7342017Revenue 2018: $3,105,755Expenses 2018: $1,328,559Net Income 2018: $1,777,1962018Revenue 2019: $472,131Expenses 2019: $2,402,913Net Income 2019: -$1,930,7822019Revenue 2020: $7,737,877Expenses 2020: $165,437Net Income 2020: $7,572,4402020Revenue 2021: $8,781,207Expenses 2021: $5,382,518Net Income 2021: $3,398,6892021Revenue 2022: $19,228,784Expenses 2022: $7,427,916Net Income 2022: $11,800,8682022Revenue 2023: $13,672,583Expenses 2023: $11,676,539Net Income 2023: $1,996,0442023Revenue 2024: $11,208,907Expenses 2024: $11,174,831Net Income 2024: $34,0762024

Highlighted filing

2017

Revenue$1,272,358
Expenses$1,506,092
Net Income-$233,734
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 12, 2018
Return Version
2016v3.0
Gross Receipts
$1,272,358
Mission and Program Overview

Mission

If/When/How trains and mobilizes law students and new lawyers across the country to foster legal expertise and support for the realization of reproductive justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$700,331$550,000▼ $150,331
Savings and Temporary Cash Investments-$355,232-
Cash and Non-Interest-Bearing Accounts$436,279$13,320▼ $422,959
Prepaid Expenses and Deferred Charges$25,743$10,953▼ $14,790
Accounts Receivable$3,191$4,014▲ $823
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,167,625$935,600▼ $232,025
Other Assets Total$2,081$2,081→ $0
Liabilities
Other Liabilities$20,094$21,571▲ $1,477
Accounts Payable and Accrued Expenses$13,730$13,962▲ $232
Total Liabilities$33,824$35,533▲ $1,709
Net Assets / Fund Balance
Temporarily Rstr Net Assets$914,250$550,000▼ $364,250
Unrestricted Net Assets$219,551$350,067▲ $130,516
Total Net Assets Fund Balance$1,133,801$900,067▼ $233,734
Total Liabilities and Net Assets / Fund Balance$1,167,625$935,600▼ $232,025

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,189$7,189
Other Land Buildings-$3,103$3,103
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Sabrina Andrus JDExecutive DirectorFT$109,900$109,900

Board Members and Trustees

NameTitle
Cecilia FierroPresident & CEO
Abby BoxerVice President
Agata PelkaDirector
Alex WaldenDirector
C Caleb ArringDirector
Dena RobinsonDirector
Elisabeth SmithDirector
Nerissa IrizarryDirector
Sonya RahdersDirector
Alison TannerSecretary
Ava Marie CavacoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,271,543
Program Service Revenue
$1,693
Investment Income
$-878
Other Revenue
$0
All Other Contributions
$1,271,543
Change in Net Assets
$-233,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$609,600
Salaries, Compensation, and Employee Benefits$522,600
Other Expenses$373,892
Total Fundraising Expense$90,615
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$603,100--$603,100
Other Salaries and Wages$239,977$68,565$34,282$342,824
Travel$88,318$25,234$12,617$126,169
Current Officers, Directors, Trustees, and Key Employees$82,425$16,485$10,990$109,900
Fees for Services Other$50,897$14,542$7,271$72,710
Conferences and Meetings$38,171$10,906$5,453$54,530
Payroll Taxes$27,532$7,867$3,933$39,332
Occupancy$22,993$6,569$3,285$32,847
Other Employee Benefits$21,381$6,109$3,054$30,544
Fees for Services Accounting-$16,200-$16,200
Office Expenses$6,320$3,162$3,161$12,643
Information Technology$5,487$2,743$2,744$10,974
Insurance$3,956$5,243$530$9,729
Advertising$5,487$1,567$784$7,838
Grants to Domestic Individuals$6,500--$6,500
Other Expenses$3,449$2,572$493$2,572
All Other Expenses$1,050$888$350$2,288
Total Functional Expenses$1,218,722$196,755$90,615$1,506,092
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ctr on Reproductive RightsBerkeley, CA-Re-granting NVF funds to SIA$117,600
Natl Lgbtq Task ForceWashington, DC-To fund a fellowship$51,500
Asian & Pac Island Am HealthSan Francisco, CA-To fund a fellowship$51,000
Black Womens Hlth ImperativeWashington, DC-To fund a fellowship$51,000
Legal VoiceSeattle, WA-To fund a fellowship$51,000
Natl Asian Pac Womens ForumBrooklyn, NY-To fund a fellowship$51,000
Positive Womens Network USAOakland, CA-To fund a fellowship$51,000
Sister Love IncAtlanta, GA-To fund a fellowship$51,000
Urge Unite for ReproductiveWashington, DC-To fund a fellowship$51,000
Womens Law ProjectPhiladelphia, PA-To fund a fellowship$51,000
Advocates for YouthWashington, DC-To fund a fellowship$26,000
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued PTO$11,433
Unearned Revenue$6,390
Payroll Flex Plans$3,748
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 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, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Annual review by Board of Directors who sign as receiving the policy.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Board of Directors reviews compensation prior to approval of the annual budget.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Disclosure requests of governing documents, policies and financial statements are received and reviewed by the Board of Directors.”

Filing and Contact Details

Filer

Filer Name
Ifwhenhow
EIN
90-0181944
Phone
5106228134
Address
1730 FRANKLIN ST, OAKLAND, CA 94612

Signing Officer

Name
Sabrina Andrus
Title
Executive Director
Signed
2018-04-12
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
11
Employees
9
Volunteers
250

Preparer

Firm
Savvy Tax Inc
Address
4200 PARK BLVD 531, OAKLAND, CA 94602-1312
Preparer
Eva Konigsberg
Phone
5109285067
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Dir.
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IRS990/InsuranceGrp/TotalAmt09729
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0-878
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IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0If/When/How trains and mobilizes law students and new lawyers across the country to foster legal expertise and support for the realization of reproductive justice.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01133801
IRS990/NetAssetsOrFundBalancesEOYAmt0900067
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03285
IRS990/OccupancyGrp/ManagementAndGeneralAmt06569
IRS990/OccupancyGrp/ProgramServicesAmt022993
IRS990/OccupancyGrp/TotalAmt032847
IRS990/OfficeExpensesGrp/FundraisingAmt03161
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03162
IRS990/OfficeExpensesGrp/ProgramServicesAmt06320
IRS990/OfficeExpensesGrp/TotalAmt012643
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt02081
IRS990/OtherAssetsTotalGrp/EOYAmt02081
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03054
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06109
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021381
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030544
IRS990/OtherExpensesGrp/Desc0Payments to Affiliates
IRS990/OtherExpensesGrp/Desc1Gifts to Interns/Volunteers
IRS990/OtherExpensesGrp/Desc2Staff Development, Training
IRS990/OtherExpensesGrp/Desc3Organization Costs
IRS990/OtherExpensesGrp/FundraisingAmt01668
IRS990/OtherExpensesGrp/FundraisingAmt1493
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03337
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1985
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23781
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32572
IRS990/OtherExpensesGrp/ProgramServicesAmt011679
IRS990/OtherExpensesGrp/ProgramServicesAmt13449
IRS990/OtherExpensesGrp/TotalAmt016684
IRS990/OtherExpensesGrp/TotalAmt14927
IRS990/OtherExpensesGrp/TotalAmt23781
IRS990/OtherExpensesGrp/TotalAmt32572
IRS990/OtherLiabilitiesGrp/BOYAmt020094
IRS990/OtherLiabilitiesGrp/EOYAmt021571
IRS990/OtherRevenueMiscGrp/BusinessCd0452000
IRS990/OtherRevenueMiscGrp/Desc0Program related sales
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt034282
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt068565
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0239977
IRS990/OtherSalariesAndWagesGrp/TotalAmt0342824
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03933
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07867
IRS990/PayrollTaxesGrp/ProgramServicesAmt027532
IRS990/PayrollTaxesGrp/TotalAmt039332
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0700331
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0550000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025743
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010953
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0Conference reg. fees
IRS990/ProgramServiceRevenueGrp/Desc1Misc
IRS990/ProgramServiceRevenueGrp/Desc2Program related sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01035
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2628
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01035
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2628
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY BUILDING & CONVENINGIf/When/How provides a networking hub for law students and lawyers dedicated to reproductive health, rights, and justice. We bring students together with their peers and with experts in the field to network, share best practices, and exchange ideas. At the Leadership Institute, chapter leaders are equipped with the skills and tools necessary for a successful year of campus organizing on their law schools. Students learn about cutting edge reproductive rights and justice leaders from practitioners and leaders at our Regional Conferences and national webinars.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0195000
IRS990/ProgSrvcAccomActy3Grp/Desc0CAMPUS ORGANIZINGIf/When/How promotes peer education and activism through the provision of educational materials, organizing tools, and promotional supplies created by law students for law students. In addition to material support, If/When/How staff provides critical guidance and mentorship to nearly 100 chapters across the country.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0109682
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01611078
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0454750
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0475968
IRS990/PYOtherRevenueAmt0550
IRS990/PYProgramServiceRevenueAmt05406
IRS990/PYRevenuesLessExpensesAmt0159283
IRS990/PYSalariesCompEmpBnftPaidAmt0527033
IRS990/PYTotalExpensesAmt01457751
IRS990/PYTotalRevenueAmt01617034
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IRS990/ReconcilationRevenueExpnssAmt0-233734
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01611078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01031851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0833996
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0133055
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0695
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03495
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02592
IRS990ScheduleA/OtherIncome170Grp/TotalAmt09204
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0833996
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04881523
IRS990ScheduleA/TotalSupportAmt04890727

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$935,600
Liabilities
$35,533
Net assets
$900,067
Revenue
$1,272,358
Expenses
$1,506,092
Net income
-$233,734
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$0.51$25.1$11.2$11.2$0.03
2023Summary only. Only limited summary data is available for this year.$25.5$0.56$24.9$13.7$11.7$2.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$0.43$22.9$19.2$7.43$11.8
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$0.12$11.1$8.78$5.38$3.40
2020Summary only. Only limited summary data is available for this year.$7.73$0.02$7.71$7.74$0.17$7.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.00$0.75$0.47$2.40$1.93
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.05$2.68$3.11$1.33$1.78
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.04$0.90$1.27$1.51$0.23
2016Summary only. Only limited summary data is available for this year.$1.17$0.03$1.13$1.62$1.46$0.16
2015Summary only. Only limited summary data is available for this year.$1.01$0.03$0.97$1.04$1.01$0.03
2014Summary only. Only limited summary data is available for this year.$0.98$0.03$0.95$0.88$0.82$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.03$0.89$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.04$1.07$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.03$0.67$0.77