Civic Intelligence

Social Program Evaluators & Consultants Inc.

990 • Fiscal year 2013 • EIN 90-0440306

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

615 Griswold Street48226-3992

(313) 964-0500

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

80th percentile

0.39x

Higher debt load relative to revenue than 80% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

1st percentile

-344%

Higher net margin than 1% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

94th percentile

$136,864

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 60.9% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

2nd percentile

-51%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Flat

$692,730

Flat from 2013

Net Assets

Flat

$604,553

Flat from 2013

Liabilities

Flat

$88,177

Flat from 2013

Revenue

Flat

$224,620

Flat from 2013

Expenses

Flat

$996,525

Flat from 2013

Net Income

Flat

-$771,905

Flat from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $405,524Liabilities 2010: $116,110Net Assets 2010: $289,4142010Assets 2011: $653,744Liabilities 2011: $59,306Net Assets 2011: $594,4382011Assets 2012: $1,427,681Liabilities 2012: $51,223Net Assets 2012: $1,376,4582012Assets 2013: $692,730Liabilities 2013: $88,177Net Assets 2013: $604,5532013Assets 2013: $692,730Liabilities 2013: $88,177Net Assets 2013: $604,5532013Assets 2014: $254,339Liabilities 2014: $25,394Net Assets 2014: $228,9452014Assets 2015: $129,268Liabilities 2015: $8,997Net Assets 2015: $120,2712015Assets 2016: $146,818Liabilities 2016: $15,379Net Assets 2016: $131,4392016Assets 2017: $182,285Liabilities 2017: $34,762Net Assets 2017: $147,5232017Assets 2018: $165,329Liabilities 2018: $15,171Net Assets 2018: $150,1582018Assets 2019: $299,961Liabilities 2019: $146,066Net Assets 2019: $153,8952019Assets 2020: $314,155Liabilities 2020: $55,721Net Assets 2020: $258,4342020Assets 2021: $431,513Liabilities 2021: $60,436Net Assets 2021: $371,0772021Assets 2022: $443,525Liabilities 2022: $57,049Net Assets 2022: $386,4762022Assets 2023: $485,054Liabilities 2023: $81,557Net Assets 2023: $403,4972023Assets 2024: $556,482Liabilities 2024: $106,583Net Assets 2024: $449,8992024

Highlighted filing

2013

Assets$692,730
Liabilities$88,177
Net Assets$604,553

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $1,208,6492010Expenses 2011: $1,120,3592011Expenses 2012: $1,091,6512012Revenue 2013: $224,620Expenses 2013: $996,525Net Income 2013: -$771,9052013Revenue 2013: $224,620Expenses 2013: $996,525Net Income 2013: -$771,9052013Revenue 2014: $335,225Expenses 2014: $710,833Net Income 2014: -$375,6082014Revenue 2015: $699,563Expenses 2015: $808,237Net Income 2015: -$108,6742015Revenue 2016: $563,600Expenses 2016: $552,432Net Income 2016: $11,1682016Revenue 2017: $464,729Expenses 2017: $448,645Net Income 2017: $16,0842017Revenue 2018: $358,300Expenses 2018: $355,665Net Income 2018: $2,6352018Revenue 2019: $392,857Expenses 2019: $389,120Net Income 2019: $3,7372019Revenue 2020: $492,787Expenses 2020: $388,248Net Income 2020: $104,5392020Revenue 2021: $494,599Expenses 2021: $381,956Net Income 2021: $112,6432021Revenue 2022: $413,955Expenses 2022: $398,556Net Income 2022: $15,3992022Revenue 2023: $430,412Expenses 2023: $413,391Net Income 2023: $17,0212023Revenue 2024: $472,286Expenses 2024: $425,884Net Income 2024: $46,4022024

Highlighted filing

2013

Revenue$224,620
Expenses$996,525
Net Income-$771,905
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$224,620
Mission and Program Overview

Mission

To enhance the effectiveness of nonprofit and govermental organizations and programs, through such means as research, evaluation, advice and training.

To enhance the effectiveness of nonprofit and govermental organizations and programs, through such means as research, evaluation, advice, training, and raising funds need to support the organizations work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,380,781$667,101▼ $713,680
Accounts Receivable$15,013$14,406▼ $607
Land, Buildings, and Equipment, Net$16,191$7,636▼ $8,555
Cash and Non-Interest-Bearing Accounts$14,043$3,587▼ $10,456
Prepaid Expenses and Deferred Charges$1,653--
Total Assets$1,427,681$692,730▼ $734,951
Liabilities
Accounts Payable and Accrued Expenses$33,506$77,693▲ $44,187
Mortgage Notes Payable Secured by Investment Property$17,717$10,484▼ $7,233
Total Liabilities$51,223$88,177▲ $36,954
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,221,409$445,192▼ $776,217
Unrestricted Net Assets$155,049$159,361▲ $4,312
Total Net Assets Fund Balance$1,376,458$604,553▼ $771,905
Total Liabilities and Net Assets / Fund Balance$1,427,681$692,730▼ $734,951

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,636$41,023-
Equipment-$7,594-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie HwalekCEOFT$136,864$136,864
Victoria StraubCOOFT$100,660$100,660

Board Members and Trustees

NameTitle
Tom TrainerPresident
Amy JuntunenVice-president
Elizabeth Fritz-cottleDirector
Glenn KossickDirector
Nikita BuckhoyDirector
Dr Mary SengstockSecretary
Brian DatesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$222,289
Investment Income
$2,331
Other Revenue
$0
Change in Net Assets
$-771,905

Audited Revenue Reconciliation

Revenue per Audited Statements
$224,620
Total Revenue per Audited Statements
$224,620
Total Revenue per Form 990
$224,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$639,347
Salaries, Compensation, and Employee Benefits$357,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$501,554$4,895$0$506,449
Current Officers, Directors, Trustees, and Key Employees$178,143$36,204$0$214,347
Other Salaries and Wages$50,322$20,844$0$71,166
Other Employee Benefits$32,163$7,505$0$39,668
Occupancy$0$33,573$0$33,573
Travel$25,573$6,607$0$32,180
Payroll Taxes$18,746$4,686$0$23,432
Insurance$0$8,647$0$8,647
All Other Expenses$2,992$5,629$0$8,621
Pension Plan Contributions$6,424$2,141$0$8,565
Depreciation Depletion$0$8,555$0$8,555
Office Expenses$1,440$6,661$0$8,101
Information Technology$580$6,653$0$7,233
Fees for Services Accounting$0$6,250$0$6,250
Fees for Services Legal$0$2,419$0$2,419
Other Expenses$642$1,469$0$2,111
Conferences and Meetings$2,065$0$0$2,065
Interest$0$803$0$803
Total Functional Expenses$821,759$174,766$0$996,525

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$996,525
Total Expenses per Audited Statements$996,525
Total Expenses per Form 990$996,525
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
No
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
Filing and Contact Details

Filer

EIN
90-0440306
Phone
3139640500

Signing Officer

Name
Victoria Straub
Title
COO
Phone
3139640500
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Hwalek
Formed
2008
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Preparer
Antony W Hawkins
Phone
2486891120
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 is provided to all Board Members prior to filing

Pt VI, Line 12C

Board Members update their conflict disclosure forms annually

Pt VI, Line 15A

The Board annually reviews & determines compensation

Pt VI, Line 15B

The CEO confers with the Board annually to review & determines compensation

Pt VI, Line 19

Information is made available upon request

Form 990, Part III, Line 4D

Various other client evaluation services 81229. 0. 119509.

Form 990, Part IX, Line 24F

Printing and reproduction 1689. 0. 1689. 0. Telephone 6932. 2992. 3940. 0.

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04686
IRS990/PayrollTaxesGrp/ProgramServicesAmt018746
IRS990/PayrollTaxesGrp/TotalAmt023432
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02141
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06424
IRS990/PensionPlanContributionsGrp/TotalAmt08565
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01653
IRS990/PrincipalOfficerNm0MELANIE HWALEK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0222289
IRS990/ProgSrvcAccomActy2Grp/Desc0EVALUATION SERVICES FOR A HIGHER EDUCATION INSTITUTION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt043004
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt062780
IRS990/ProgSrvcAccomActy3Grp/Desc0EVALUATION OF A YOUTH PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt028290
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt040000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Various other client evaluation services
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt081229
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0119509
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01700000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01889
IRS990/PYOtherExpensesAmt0742379
IRS990/PYProgramServiceRevenueAmt0171782
IRS990/PYRevenuesLessExpensesAmt0782020
IRS990/PYSalariesCompEmpBnftPaidAmt0349272
IRS990/PYTotalExpensesAmt01091651
IRS990/PYTotalRevenueAmt01873671
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-771905
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02331
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01380781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0667101
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01700000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01000000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0410000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01216000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04326000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02331
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01889
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03140
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02865
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0222289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0171782
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0423292
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0328596
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt082297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01228256
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01889
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02865
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012316
IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/InvestmentIncomePYPct00.00100
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99780
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt05554256
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0222289
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01871782
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01423292
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0738596
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01298297
IRS990ScheduleA/Total509Grp/TotalAmt05554256
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05566572
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07594
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt07594
IRS990ScheduleD/ExpensesSubtotalAmt0996525
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07636
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041023
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt048659
IRS990ScheduleD/RevenueSubtotalAmt0224620
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07636
IRS990ScheduleD/TotalExpensesPerForm990Amt0996525
IRS990ScheduleD/TotalRevenuePerForm990Amt0224620
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0224620
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0996525
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is provided to all Board Members prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board Members update their conflict disclosure forms annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board annually reviews & determines compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The CEO confers with the Board annually to review & determines compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information is made available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5VARIOUS OTHER CLIENT EVALUATION SERVICES 81229. 0. 119509.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRINTING AND REPRODUCTION 1689. 0. 1689. 0. TELEPHONE 6932. 2992. 3940. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01221409
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0445192
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01427681
IRS990/TotalAssetsEOYAmt0692730
IRS990/TotalAssetsGrp/BOYAmt01427681
IRS990/TotalAssetsGrp/EOYAmt0692730
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174766
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0821759
IRS990/TotalFunctionalExpensesGrp/TotalAmt0996525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051223

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.11$0.45$0.47$0.43$0.05
2023Summary only. Only limited summary data is available for this year.$0.49$0.08$0.40$0.43$0.41$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.06$0.39$0.41$0.40$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.06$0.37$0.49$0.38$0.11
2020Summary only. Only limited summary data is available for this year.$0.31$0.06$0.26$0.49$0.39$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.15$0.15$0.39$0.39$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.02$0.15$0.36$0.36$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.03$0.15$0.46$0.45$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.02$0.13$0.56$0.55$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.70$0.81$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.03$0.23$0.34$0.71$0.38
2013Detailed filing. Detailed filing data is available for this year.$0.69$0.09$0.60$0.22$1.00$0.77
2013Summary only. Only limited summary data is available for this year.$0.69$0.09$0.60$0.22$1.00$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.05$1.38$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.06$0.59$1.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.12$0.29$1.21