Civic Intelligence

Cooperstown Community Activities Authority

990 • Fiscal year 2015 • EIN 91-1780425

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 17, 2016

PO Box 100Cooperstown, ND 58425

(701) 797-2717

Siviq Scores

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

Liabilities / Assets

96th percentile

0.67x

Higher debt load relative to assets than 96% of similar nonprofits.

2015 filings • NTEE N • <$500k nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

0.23x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • NTEE N • <$500k nonprofits • Source year 2015

Net Margin

34th percentile

-2.2%

Higher net margin than 34% of similar nonprofits.

2015 filings • NTEE N • <$500k nonprofits • Source year 2015

Top Officer Pay

97th percentile

$38,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2015 filings • NTEE N • <$500k nonprofits • Source year 2015

Asset Growth

19th percentile

-15%

Faster asset growth than 19% of similar nonprofits.

2015 filings • NTEE N • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-5.5%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • NTEE N • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$68,542

Down $12,301 (-15%) from 2014

Net Assets

Down

$22,354

Down $4,447 (-17%) from 2014

Liabilities

Down

$46,188

Down $7,854 (-15%) from 2014

Revenue

Down

$199,221

Down $11,562 (-5.5%) from 2014

Expenses

Down

$203,668

Down $14,332 (-6.6%) from 2014

Net Income

Up

-$4,447

Up $2,770 (+38%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $117,581Liabilities 2010: $84,801Net Assets 2010: $32,7802010Assets 2011: $116,010Liabilities 2011: $78,753Net Assets 2011: $37,2572011Assets 2012: $137,564Liabilities 2012: $72,507Net Assets 2012: $65,0572012Assets 2013: $94,288Liabilities 2013: $61,558Net Assets 2013: $32,7302013Assets 2014: $80,843Liabilities 2014: $54,042Net Assets 2014: $26,8012014Assets 2015: $68,542Liabilities 2015: $46,188Net Assets 2015: $22,3542015Assets 2016: $76,532Liabilities 2016: $41,451Net Assets 2016: $35,0812016Assets 2017: $35,815Liabilities 2017: $39,910Net Assets 2017: -$4,0952017Assets 2018: $53,733Liabilities 2018: $32,227Net Assets 2018: $21,5062018Assets 2019: $78,798Liabilities 2019: $29,255Net Assets 2019: $49,5432019Assets 2020: $74,868Liabilities 2020: $6,173Net Assets 2020: $68,6952020Assets 2021: $113,999Liabilities 2021: $6,290Net Assets 2021: $107,7092021Assets 2022: $91,967Liabilities 2022: $8,354Net Assets 2022: $83,6132022Assets 2023: $65,690Liabilities 2023: $56,996Net Assets 2023: $8,6942023

Highlighted filing

2015

Assets$68,542
Liabilities$46,188
Net Assets$22,354

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $239,6012010Expenses 2011: $203,2762011Expenses 2012: $186,6282012Revenue 2013: $178,086Expenses 2013: $210,200Net Income 2013: -$32,1142013Revenue 2014: $210,783Expenses 2014: $218,000Net Income 2014: -$7,2172014Revenue 2015: $199,221Expenses 2015: $203,668Net Income 2015: -$4,4472015Revenue 2016: $193,142Expenses 2016: $180,415Net Income 2016: $12,7272016Revenue 2017: $226,031Expenses 2017: $267,271Net Income 2017: -$41,2402017Revenue 2018: $231,543Expenses 2018: $223,748Net Income 2018: $7,7952018Revenue 2019: $280,317Expenses 2019: $252,126Net Income 2019: $28,1912019Revenue 2020: $260,466Expenses 2020: $246,989Net Income 2020: $13,4772020Revenue 2021: $257,561Expenses 2021: $218,681Net Income 2021: $38,8802021Revenue 2022: $311,349Expenses 2022: $335,445Net Income 2022: -$24,0962022Revenue 2023: $198,794Expenses 2023: $271,847Net Income 2023: -$73,0532023

Highlighted filing

2015

Revenue$199,221
Expenses$203,668
Net Income-$4,447
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 17, 2016
Return Version
2015v2.1
Gross Receipts
$203,578
Mission and Program Overview

Mission

The cooperstown community activities authority, ccaa, exists to enhance the community's quality of life through social, spiritual, physical, and intellectual opportunities.

The Cooperstown Community Activities Authority, CCAA, is committed to provide leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,435$47,768▼ $1,667
Rtn Earn Endowment Incm Other Fnds$26,801$22,354▼ $4,447
Cash and Non-Interest-Bearing Accounts$26,240$15,503▼ $10,737
Savings and Temporary Cash Investments$5,168$5,271▲ $103
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$80,843$68,542▼ $12,301
Liabilities
Mortgage Notes Payable Secured by Investment Property$52,012$45,232▼ $6,780
Accounts Payable and Accrued Expenses$2,030$956▼ $1,074
Total Liabilities$54,042$46,188▼ $7,854
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,801$22,354▼ $4,447
Total Liabilities and Net Assets / Fund Balance$80,843$68,542▼ $12,301

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$71,839$71,839
Buildings$47,768$17,232$65,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amber MonsonExecutive DirectorFT$35,000$3,000$38,000

Board Members and Trustees

NameTitle
Cheryl PetersonPresident
Nancy PaintnerVice President
Lauren ResslerBoard Member
Sherry SmithBoard Member
Dale KinzlerBoard Member (partial year)
Randi JohnsonBoard Member (partial year)
Pam ResslerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$64,110
Program Service Revenue
$125,534
Investment Income
$0
Other Revenue
$9,577
All Other Contributions
$17,866
Change in Net Assets
$-4,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,012
Salaries, Compensation, and Employee Benefits$98,656
Total Fundraising Expense$4,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,003--$51,003
Occupancy$45,970--$45,970
Current Officers, Directors, Trustees, and Key Employees$19,000$15,200$3,800$38,000
Other Expenses$28,372--$28,372
Office Expenses$14,105$1,174-$15,279
Payroll Taxes$7,689$1,571$393$9,653
All Other Expenses$4,949--$4,949
Interest$2,750--$2,750
Information Technology$2,260--$2,260
Fees for Services Accounting-$2,000-$2,000
Depreciation Depletion$1,667--$1,667
Fees for Services Other$843--$843
Advertising$322$70-$392
Insurance$201--$201
Travel$188--$188
Conferences and Meetings$141--$141
Total Functional Expenses$179,460$20,015$4,193$203,668
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,413
Fundraising Direct Expenses$4,357
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
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

There were no committees with the authority to act on behalf of the governing board.

Form 990, Part VI, Section B, line 11

The Executive Director and Secretary of the board will do an initial review of the Form 990. The board will be presented a final copy of the Form 990 for their review and approval prior to filing with the IRS.

Form 990, Part VI, Section B, line 15A

The independent board reviews a self-evaluation from the Executive Director. The board also performs a separate evaluation and bases salary increases off of these two evaluations, as well as the cost of living survey, other branches of AmeriCorps director wages and similar community businesses. The deliberation and decision is recorded in the board minutes. This process was undertaken in 2011. There are no other officers of the organization.

Form 990, Part VI, Section C, line 19

Upon request, governing documents and financial statements will be made available to the public.

Filing and Contact Details

Filer

Filer Name
Cooperstown Community Activities
EIN
91-1780425
Phone
7017972717
Address
PO Box 100, Cooperstown, ND 58425

Signing Officer

Name
Nancy Paintner
Title
Vice President
Phone
7017972717
Signed
2016-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Paintner
Formed
1997
Legal Domicile
Nd
Voting Board Members
6
Independent Board Members
6
Employees
29
Volunteers
40

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
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IRS990/Desc0Weecare Daycare and Preschool served approximately 40 children ages 0-6 years. Weecare helps children reach age specific development stages. Children receive quality care from caregivers while parents are at work. Weecare prepares children for school by offering a preschool program. Every day at Weecare is a learning experience for children. The children have daily education lessons (science, language, writing, reading, manners) along with a Kidz Gym program to promote healthy living.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Americorps members help in strengthening communities, supporting community organizations, and inspiring community involvement. The Kidz Count Americorps program will provide services to four school districts, one daycare center, and three recreational programs. The Americorps program discourages area children from involving themselves in self destructive, reckless behaviors by offering them alternative programs that are fun, entertaining, healthy, and educationally enhancing.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Over the course of the year the RC Cooper Athletic Center served approximately 250 citizens in fitness and wellness. The RC Cooper Athletic Center strives to help people start and maintain a healthy lifestyle. Over the year we have offered cycling classes, aerobics, one-on-one strength trainings, stretching classes, and tae kwon do. Through the RC Cooper Athletic Center people have lost weight, lowered blood pressure and cholesterol, improved cardiovascular health, and become healthier people.
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt026801
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt022354
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05168
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05271
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt064110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt060878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt054741
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0120313
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt088075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0388117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02521
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02435
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02610
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010041
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0614481
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89430
IRS990ScheduleA/PublicSupportPY170Pct00.82580
IRS990ScheduleA/PublicSupportTotal170Amt0356080
IRS990ScheduleA/SubstantialContributorsTotAmt032037
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt064110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt060878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt054741
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0120313
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt088075
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0388117
IRS990ScheduleA/TotalSupportAmt0398158
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt047768
IRS990ScheduleD/BuildingsGrp/DepreciationAmt017232
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071839
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071839
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047768
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There were no committees with the authority to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director and Secretary of the board will do an initial review of the Form 990. The board will be presented a final copy of the Form 990 for their review and approval prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The independent board reviews a self-evaluation from the Executive Director. The board also performs a separate evaluation and bases salary increases off of these two evaluations, as well as the cost of living survey, other branches of AmeriCorps director wages and similar community businesses. The deliberation and decision is recorded in the board minutes. This process was undertaken in 2011. There are no other officers of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request, governing documents and financial statements will be made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt080843
IRS990/TotalAssetsEOYAmt068542
IRS990/TotalAssetsGrp/BOYAmt080843
IRS990/TotalAssetsGrp/EOYAmt068542
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt064110
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04193
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020015
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179460
IRS990/TotalFunctionalExpensesGrp/TotalAmt0203668
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054042
IRS990/TotalLiabilitiesEOYAmt046188
IRS990/TotalLiabilitiesGrp/BOYAmt054042
IRS990/TotalLiabilitiesGrp/EOYAmt046188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026801
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022354
IRS990/TotalOtherCompensationAmt03000
IRS990/TotalProgramServiceExpensesAmt0179460
IRS990/TotalProgramServiceRevenueAmt0125534
IRS990/TotalReportableCompFromOrgAmt035000
IRS990/TotalRevenueGrp/ExclusionAmt09577
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0125534
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0199221
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt080843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt068542
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0188
IRS990/TravelGrp/TotalAmt0188
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 100
IRS990/USAddress/CityNm0Cooperstown
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058425
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Nancy Paintner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/PhoneNum07017972717
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cooperstown Community Activities
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Authority
ReturnHeader/Filer/BusinessNameControlTxt0COOP
ReturnHeader/Filer/EIN0911780425
ReturnHeader/Filer/PhoneNum07017972717
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 100
ReturnHeader/Filer/USAddress/CityNm0Cooperstown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058425
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04310 17TH AVE S PO BOX 2545
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0581082545
ReturnHeader/PreparerPersonGrp/PhoneNum07012398500
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA CHAFFEE CPA
ReturnHeader/ReturnTs02016-10-27T08:45:26-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.66$0.57$0.09$1.99$2.72$0.73
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.08$0.84$3.11$3.35$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.06$1.08$2.58$2.19$0.39
2020Summary only. Only limited summary data is available for this year.$0.75$0.06$0.69$2.60$2.47$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.29$0.50$2.80$2.52$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.32$0.22$2.32$2.24$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.40$0.04$2.26$2.67$0.41
2016Summary only. Only limited summary data is available for this year.$0.77$0.41$0.35$1.93$1.80$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.46$0.22$1.99$2.04$0.04
2014Summary only. Only limited summary data is available for this year.$0.81$0.54$0.27$2.11$2.18$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.62$0.33$1.78$2.10$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.73$0.65$1.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.79$0.37$2.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.85$0.33$2.40
Peer Organizations

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