Civic Intelligence

Klamath & Lake Counties Council on Aging

990 • Fiscal year 2023 • EIN 93-0577208

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

Organization ProfileN/A
404 Main Street Ste 6Klamath Falls, OR 97601

(541) 883-7175

Siviq Scores

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

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.13x

Higher debt load relative to revenue than 57% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

55th percentile

6.7%

Higher net margin than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

49th percentile

$55,219

Higher top officer pay than 49% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

88th percentile

47%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

38%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets75th percentile

Assets

Flat

$650,070

Flat from 2023

Net Assets

Flat

$453,236

Flat from 2023

Liabilities

Flat

$196,834

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin55th percentile

Revenue

Flat

$1,550,514

Flat from 2023

Expenses

Flat

$1,446,638

Flat from 2023

Net Income

Flat

$103,876

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$1.0M$500K$0Assets 2010: $880,260Liabilities 2010: $408,420Net Assets 2010: $471,8402010Assets 2011: $663,254Liabilities 2011: $224,355Net Assets 2011: $438,8992011Assets 2012: $340,042Liabilities 2012: $115,624Net Assets 2012: $224,4182012Assets 2013: $147,202Liabilities 2013: $118,922Net Assets 2013: $28,2802013Assets 2014: $183,891Liabilities 2014: $37,327Net Assets 2014: $146,5642014Assets 2015: $310,449Liabilities 2015: $41,283Net Assets 2015: $269,1662015Assets 2016: $284,784Liabilities 2016: $41,331Net Assets 2016: $243,4532016Assets 2017: $445,829Liabilities 2017: $56,126Net Assets 2017: $389,7032017Assets 2018: $448,517Liabilities 2018: $68,869Net Assets 2018: $379,6482018Assets 2019: $370,214Liabilities 2019: $95,056Net Assets 2019: $275,1582019Assets 2020: $395,183Liabilities 2020: $87,895Net Assets 2020: $307,2882020Assets 2021: $450,353Liabilities 2021: $96,683Net Assets 2021: $353,6702021Assets 2022: $443,621Liabilities 2022: $90,994Net Assets 2022: $352,6272022Assets 2023: $650,070Liabilities 2023: $196,834Net Assets 2023: $453,2362023Assets 2023: $650,070Liabilities 2023: $196,834Net Assets 2023: $453,2362023

Highlighted filing

2023

Assets$650,070
Liabilities$196,834
Net Assets$453,236
Open 2023 Filing

Operations Trend

Revenue Growth79th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $3,279,3052010Expenses 2011: $2,133,0302011Expenses 2012: $1,213,5142012Expenses 2013: $934,3952013Revenue 2014: $623,970Expenses 2014: $545,895Net Income 2014: $78,0752014Revenue 2015: $719,735Expenses 2015: $597,133Net Income 2015: $122,6022015Revenue 2016: $609,726Expenses 2016: $635,439Net Income 2016: -$25,7132016Revenue 2017: $876,878Expenses 2017: $730,628Net Income 2017: $146,2502017Revenue 2018: $929,326Expenses 2018: $939,381Net Income 2018: -$10,0552018Revenue 2019: $983,338Expenses 2019: $1,087,828Net Income 2019: -$104,4902019Revenue 2020: $973,673Expenses 2020: $941,543Net Income 2020: $32,1302020Revenue 2021: $1,088,179Expenses 2021: $1,041,797Net Income 2021: $46,3822021Revenue 2022: $1,125,098Expenses 2022: $1,126,141Net Income 2022: -$1,0432022Revenue 2023: $1,550,514Expenses 2023: $1,446,638Net Income 2023: $103,8762023Revenue 2023: $1,550,514Expenses 2023: $1,446,638Net Income 2023: $103,8762023

Highlighted filing

2023

Revenue$1,550,514
Expenses$1,446,638
Net Income$103,876
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$1,550,514
Mission and Program Overview

Mission

The mission of klamath basin senior citizens' council is to ensure that the odler population, low-income minority groups and people with disabilities within klamath and lake counties have the opportunity for pursuing choices, independence, dignity and quality of life. We target services to seniors, low-income families and disabled households with the greatest social and economic need. We improve our services and programs through on-going monitoring and assessment to ensure that they meet the specific needs of clients.

To ensure that the older population, low-income, minority groups and those with disabilities within klamath and lake counties have the opportunity for pursuing choices, independence, dignity and quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$181,557$305,786▲ $124,229
Cash and Non-Interest-Bearing Accounts$245,471$295,095▲ $49,624
Land, Buildings, and Equipment, Net$16,593$13,427▼ $3,166
Total Assets$443,621$650,070▲ $206,449
Other Assets Total$0$35,762▲ $35,762
Liabilities
Accounts Payable and Accrued Expenses$90,994$176,709▲ $85,715
Other Liabilities$0$20,125▲ $20,125
Total Liabilities$90,994$196,834▲ $105,840
Net Assets / Fund Balance
Net Assets With Donor Restrictions$352,627$453,236▲ $100,609
Total Net Assets Fund Balance$352,627$453,236▲ $100,609
Total Liabilities and Net Assets / Fund Balance$443,621$650,070▲ $206,449

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,673$9,643$15,316
Equipment$7,754$4,165$11,919
Other Assets Org$35,762--
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Phylis Kim EstesExecutive DirectorFT$55,219$55,219

Board Members and Trustees

NameTitle
Ron MoePresident
John EffinghamVice President
Charlie TveitDirector
Ernie PalmerDirector
Scott AllenDirector
Linda NelsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,550,446
Program Service Revenue
$0
Investment Income
$68
Other Revenue
$0
All Other Contributions
$12,360
Change in Net Assets
$103,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$715,008
Other Expenses$390,503
Salaries, Compensation, and Employee Benefits$341,127
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$715,008--$715,008
Fees for Services Other$304,218$66-$304,284
Other Salaries and Wages$210,923$23,998-$234,921
Current Officers, Directors, Trustees, and Key Employees$55,219--$55,219
Payroll Taxes$25,447$1,315-$26,762
Other Employee Benefits$23,074$1,151-$24,225
Occupancy-$18,669-$18,669
Fees for Services Accounting-$10,000-$10,000
Insurance-$7,482-$7,482
Other Expenses$148$6,245-$6,393
Depreciation Depletion-$5,185-$5,185
Travel-$4,844-$4,844
All Other Expenses$3,005$747-$3,752
Interest-$1,707-$1,707
Office Expenses$72$388-$460
Advertising-$163-$163
Total Functional Expenses$1,350,279$96,359$0$1,446,638
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lake County Senior CitizensLakeview, OR501(c)(3)Seniors, and Provide In-home Services to Those in Need.$633,000
KLAMATH BASIN SENIOR CITIZENS' CENTERKlamath Falls, OR501(c)(3)Seniors, and Provide In-home Services to Those in Need.$82,008
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$20,125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Section B, Line 11B

“The form 990 is presented at a board meeting for evaluation before the return is filed.”

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

“The organization conducts an annual update to monitor conflict of interest activity and enforce compliance over any issues that may occur.”

Form 990, Part VI, Section B, Line 15

“The compensation of upper management and key employees is evaluated by the board and approved by the board. The compensation is based on the market wage for the respective position.”

Form 990, Part VI, Section C, Line 19

“The orgainzation makes the 990 return and other documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Klamath Lake Counties Council on Aging
EIN
93-0577208
Phone
5418837175
Address
404 MAIN STREET STE 6, KLAMATH FALLS, OR 97601

Signing Officer

Name
Phylis K Estes
Title
Executive Director
Phone
5412055400
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phylis K Estes
Formed
1969
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
6
Employees
7
Volunteers
0

Preparer

Firm
Molatore Scroggin Peterson & Co Llp
Address
824 PINE STREET, KLAMATH FALLS, OR 97601
Preparer
Gerrin Degroot CPA
Phone
5418844164
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracts: program service expenses 304,218. Management and general expenses 66. Fundraising expenses 0. Total expenses 304,284.”

Financial Statement Notes

PART X, LINE 2:

“The organizationimplemented asc topic 842 as required during the 2023 fiscal year and applied retroactive recognition. The organizationhas alease agreement for office spacefor five years from july 1, 2020 to june 30, 2025. The lease calls forinitial monthly paymentsof $1,535 and is subject to an annual base rent adjustment of 3% on the anniversary date each year of the lease.total leasepaymentsfor the years ended june 30,2023 and 2022 was $19,539 and $18,970,respectively.”

Raw XML AppendixShowing 400 of 428 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/MissionDesc0THE MISSION OF KLAMATH BASIN SENIOR CITIZENS' COUNCIL IS TO ENSURE THAT THE ODLER POPULATION, LOW-INCOME MINORITY GROUPS AND PEOPLE WITH DISABILITIES WITHIN KLAMATH AND LAKE COUNTIES HAVE THE OPPORTUNITY FOR PURSUING CHOICES, INDEPENDENCE, DIGNITY AND QUALITY OF LIFE. WE TARGET SERVICES TO SENIORS, LOW-INCOME FAMILIES AND DISABLED HOUSEHOLDS WITH THE GREATEST SOCIAL AND ECONOMIC NEED. WE IMPROVE OUR SERVICES AND PROGRAMS THROUGH ON-GOING MONITORING AND ASSESSMENT TO ENSURE THAT THEY MEET THE SPECIFIC NEEDS OF CLIENTS.
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IRS990/PYOtherRevenueAmt00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0983321
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0983321
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05720465
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt07754
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04165
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011919
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05673
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09643
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015316
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt035762
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET (NET)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONIMPLEMENTED ASC TOPIC 842 AS REQUIRED DURING THE 2023 FISCAL YEAR AND APPLIED RETROACTIVE RECOGNITION. THE ORGANIZATIONHAS ALEASE AGREEMENT FOR OFFICE SPACEFOR FIVE YEARS FROM JULY 1, 2020 TO JUNE 30, 2025. THE LEASE CALLS FORINITIAL MONTHLY PAYMENTSOF $1,535 AND IS SUBJECT TO AN ANNUAL BASE RENT ADJUSTMENT OF 3% ON THE ANNIVERSARY DATE EACH YEAR OF THE LEASE.TOTAL LEASEPAYMENTSFOR THE YEARS ENDED JUNE 30,2023 AND 2022 WAS $19,539 AND $18,970,RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013427
IRS990ScheduleD/TotalBookValueOtherAssetsAmt035762
IRS990ScheduleD/TotalLiabilityAmt020125
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0633000
IRS990ScheduleI/RecipientTable/CashGrantAmt182008
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IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0SPECIAL PROGRAMS ON AGING
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1SPECIAL PROGRAMS ON AGING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SENIORS, AND PROVIDE IN-HOME SERVICES TO THOSE IN NEED.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SENIORS, AND PROVIDE IN-HOME SERVICES TO THOSE IN NEED.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LAKE COUNTY SENIOR CITIZENS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1KLAMATH BASIN SENIOR CITIZENS' CENTER
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IRS990ScheduleI/RecipientTable/RecipientEIN1460716639
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt011 N G STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12045 ARTHUR STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LAKEVIEW
IRS990ScheduleI/RecipientTable/USAddress/CityNm1KLAMATH FALLS
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OR
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1COST
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED AT A BOARD MEETING FOR EVALUATION BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONDUCTS AN ANNUAL UPDATE TO MONITOR CONFLICT OF INTEREST ACTIVITY AND ENFORCE COMPLIANCE OVER ANY ISSUES THAT MAY OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF UPPER MANAGEMENT AND KEY EMPLOYEES IS EVALUATED BY THE BOARD AND APPROVED BY THE BOARD. THE COMPENSATION IS BASED ON THE MARKET WAGE FOR THE RESPECTIVE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGAINZATION MAKES THE 990 RETURN AND OTHER DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTS: PROGRAM SERVICE EXPENSES 304,218. MANAGEMENT AND GENERAL EXPENSES 66. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 304,284.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01446638
IRS990/TotalGrossUBIAmt068
IRS990/TotalLiabilitiesBOYAmt090994
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IRS990/TotalVolunteersCnt00
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IRS990/TravelGrp/TotalAmt04844
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/AddressLine1Txt0404 MAIN STREET STE 6
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IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHYLIS K ESTES

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$650,070
Liabilities
$196,834
Net assets
$453,236
Revenue
$1,550,514
Expenses
$1,446,638
Net income
$103,876
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.65$0.20$0.45$1.55$1.45$0.10
2023Summary only. Only limited summary data is available for this year.$0.65$0.20$0.45$1.55$1.45$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.09$0.35$1.13$1.13$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.10$0.35$1.09$1.04$0.05
2020Summary only. Only limited summary data is available for this year.$0.40$0.09$0.31$0.97$0.94$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.10$0.28$0.98$1.09$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.07$0.38$0.93$0.94$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.06$0.39$0.88$0.73$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.04$0.24$0.61$0.64$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$0.72$0.60$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.04$0.15$0.62$0.55$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.12$0.03$0.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.12$0.22$1.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.22$0.44$2.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.41$0.47$3.28