Civic Intelligence

Willamette Farm and Food Coalition

990 • Fiscal year 2016 • EIN 93-0740911

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 30, 2017

PO Box 41672Eugene, OR 97404-0389

(541) 246-1611

Siviq Scores

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

Liabilities / Assets

80th percentile

0.14x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

91st percentile

$47,120

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

70th percentile

16%

Faster revenue growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$114,686

Down $31,921 (-22%) from 2015

Net Assets

Down

$98,805

Down $24,319 (-20%) from 2015

Liabilities

Down

$15,881

Down $7,602 (-32%) from 2015

Revenue

Up

$412,280

Up $57,326 (+16%) from 2015

Expenses

Up

$436,599

Up $26,985 (+6.6%) from 2015

Net Income

Up

-$24,319

Up $30,341 (+56%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $92,339Liabilities 2011: $12,577Net Assets 2011: $79,7622011Assets 2012: $205,316Liabilities 2012: $19,404Net Assets 2012: $185,9122012Assets 2013: $214,903Liabilities 2013: $34,418Net Assets 2013: $180,4852013Assets 2014: $209,540Liabilities 2014: $31,756Net Assets 2014: $177,7842014Assets 2015: $146,607Liabilities 2015: $23,483Net Assets 2015: $123,1242015Assets 2016: $114,686Liabilities 2016: $15,881Net Assets 2016: $98,8052016Assets 2017: $52,893Liabilities 2017: $6,742Net Assets 2017: $46,1512017Assets 2018: $45,106Liabilities 2018: $67Net Assets 2018: $45,0392018Assets 2019: $58,158Liabilities 2019: $0Net Assets 2019: $58,1582019Assets 2020: $69,148Liabilities 2020: $266Net Assets 2020: $68,8822020Assets 2021: $93,608Liabilities 2021: $244Net Assets 2021: $93,3642021Assets 2022: $101,196Liabilities 2022: $9062022Assets 2023: $67,586Liabilities 2023: $3,6252023

Highlighted filing

2016

Assets$114,686
Liabilities$15,881
Net Assets$98,805

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $169,7082011Expenses 2012: $258,0302012Revenue 2013: $386,426Expenses 2013: $391,852Net Income 2013: -$5,4262013Revenue 2014: $385,183Expenses 2014: $387,864Net Income 2014: -$2,6812014Revenue 2015: $354,954Expenses 2015: $409,614Net Income 2015: -$54,6602015Revenue 2016: $412,280Expenses 2016: $436,599Net Income 2016: -$24,3192016Revenue 2017: $237,776Expenses 2017: $290,430Net Income 2017: -$52,6542017Revenue 2018: $75,908Expenses 2018: $77,021Net Income 2018: -$1,1132018Revenue 2019: $41,873Expenses 2019: $28,754Net Income 2019: $13,1192019Revenue 2020: $42,251Expenses 2020: $31,527Net Income 2020: $10,7242020Revenue 2021: $96,720Expenses 2021: $72,238Net Income 2021: $24,4822021Revenue 2022: $90,869Expenses 2022: $83,943Net Income 2022: $6,9262022Revenue 2023: $145,951Expenses 2023: $182,280Net Income 2023: -$36,3292023

Highlighted filing

2016

Revenue$412,280
Expenses$436,599
Net Income-$24,319
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 30, 2017
Return Version
2016v3.0
Gross Receipts
$412,280
Mission and Program Overview

Mission

The Willamette Farm and Food Coalition facilitates and supports the development of a secure and sustainable food system in Lane County; one in which our farms and food businesses are ecologically and economically viable, and all community members have access to locally grown foods.

WFFC facilitates and supports the development of a secure and sustainable food system in Lane County; one in which our farms and food businesses are ecologically and economically viable, and all community members have access to locally grown foods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$56,961$41,570▼ $15,391
Savings and Temporary Cash Investments$60,068$35,381▼ $24,687
Cash and Non-Interest-Bearing Accounts$25,781$25,923▲ $142
Accounts Receivable$0$9,014▲ $9,014
Loans From Officers Directors$3,078--
Land, Buildings, and Equipment, Net$2,997$1,998▼ $999
Total Assets$146,607$114,686▼ $31,921
Other Assets Total$800$800→ $0
Liabilities
Accounts Payable and Accrued Expenses$20,405$15,881▼ $4,524
Total Liabilities$23,483$15,881▼ $7,602
Net Assets / Fund Balance
Temporarily Rstr Net Assets$58,038$73,310▲ $15,272
Unrestricted Net Assets$65,086$25,495▼ $39,591
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$123,124$98,805▼ $24,319
Total Liabilities and Net Assets / Fund Balance$146,607$114,686▼ $31,921

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$1,998$2,997$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Megan KempleFarm to School Program DirectorFT$47,120$47,120
Lynne FessendenExecutive DirectorFT$42,614$42,614
Karen DunneExecutive DirectorFT$29,258$29,258

Board Members and Trustees

NameTitle
Jane YatesPresident
Harper KeelerVice President
Amy McCannDirector
Erica TrappeDirector
Jenni TimmsDirector
Jessica MacMurray BlaineDirector
Karen EdmondsDirector
Karl ZenkDirector
Katlyn GiomboliniDirector
Rachel MallingaDirector
Caroline MooreSecretary
Bret ParzuchowskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$325,852
Program Service Revenue
$86,400
Investment Income
$28
Other Revenue
$0
All Other Contributions
$244,174
Change in Net Assets
$-24,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,459
Other Expenses$204,140
Total Fundraising Expense$19,793
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,843$2,367$0$137,210
Current Officers, Directors, Trustees, and Key Employees$52,029$11,445$11,445$74,919
Fees for Services Other$43,215$2,413$2,195$47,823
Occupancy$22,288$4,189$0$26,477
Payroll Taxes$16,488$1,226$1,016$18,730
Office Expenses$4,954$2,007$2,193$9,154
Other Expenses$6,291$703$0$6,994
Advertising$6,387$0$0$6,387
Fees for Services Accounting$4,809$617$0$5,426
Other Employee Benefits$1,498$102$0$1,600
Insurance$382$1,036$0$1,418
Depreciation Depletion$0$999$0$999
Fees for Services Legal$97$98$0$195
Total Functional Expenses$389,604$27,202$19,793$436,599
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$3,078--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Governance Explanations

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

Draft of Form 990, 990-T, and state report are reviewed by BOD prior to filing.

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

Annually, board members and key employees are asked to sign a new conflict of interest statement.

Form 990, Part VI, Section B, Line 15

Compensation and contract of Executive Director are reviewed annually. New executive director was hired during 2016.

Form 990, Part VI, Section C, Line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Willamette Farm and Food Coalition
EIN
93-0740911
Phone
5412461611
Address
PO Box 41672, Eugene, OR 97404-0389

Signing Officer

Name
Karen Dunne
Title
Executive Director
Phone
5412461611
Signed
2017-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Dunne
Formed
2000
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
10
Volunteers
62

Preparer

Firm
Michele C Henney CPA
Address
4881 Mahalo Drive, Eugene, OR 97405
Preparer
Michele Henney
Phone
5413373936
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

sub-contractors, AmeriCorps stipend, Casual Labor, Graphic Design

Form 990, Part XI, Line 9

prior year depreciation was not recorded in accounting records.

Raw XML AppendixShowing 400 of 684 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/Form990PartVIISectionAGrp/PersonNm5Amy McCann
IRS990/Form990PartVIISectionAGrp/PersonNm6Caroline Moore
IRS990/Form990PartVIISectionAGrp/PersonNm7Jenni Timms
IRS990/Form990PartVIISectionAGrp/PersonNm8Karen Edmonds
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IRS990/Form990PartVIISectionAGrp/PersonNm11Karl Zenk
IRS990/Form990PartVIISectionAGrp/PersonNm12Megan Kemple
IRS990/Form990PartVIISectionAGrp/PersonNm13Lynne Fessenden
IRS990/Form990PartVIISectionAGrp/PersonNm14Karen Dunne
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Farm to School Program Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd01
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt04759
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt075842
IRS990/GrantAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0412280
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01036
IRS990/InsuranceGrp/ProgramServicesAmt0382
IRS990/InsuranceGrp/TotalAmt01418
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt028
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02997
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02997
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01998
IRS990/LandBldgEquipCostOrOtherBssAmt04995
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt03078
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01077
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Willamette Farm and Food Coalition facilitates and supports the development of a secure and sustainable food system in Lane County; one in which our farms and food businesses are ecologically and economically viable, and all community members have access to locally grown foods.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0123124
IRS990/NetAssetsOrFundBalancesEOYAmt098805
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04189
IRS990/OccupancyGrp/ProgramServicesAmt022288
IRS990/OccupancyGrp/TotalAmt026477
IRS990/OfficeExpensesGrp/FundraisingAmt02193
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02007
IRS990/OfficeExpensesGrp/ProgramServicesAmt04954
IRS990/OfficeExpensesGrp/TotalAmt09154
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0800
IRS990/OtherAssetsTotalGrp/EOYAmt0800
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0102
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01498
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01600
IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Printing and Publishing
IRS990/OtherExpensesGrp/Desc2Merchant fees
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt22944
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3703
IRS990/OtherExpensesGrp/ProgramServicesAmt081153
IRS990/OtherExpensesGrp/ProgramServicesAmt112877
IRS990/OtherExpensesGrp/ProgramServicesAmt22293
IRS990/OtherExpensesGrp/ProgramServicesAmt36291
IRS990/OtherExpensesGrp/TotalAmt081153
IRS990/OtherExpensesGrp/TotalAmt112877
IRS990/OtherExpensesGrp/TotalAmt25237
IRS990/OtherExpensesGrp/TotalAmt36994
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02367
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0134843
IRS990/OtherSalariesAndWagesGrp/TotalAmt0137210
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01016
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01226
IRS990/PayrollTaxesGrp/ProgramServicesAmt016488
IRS990/PayrollTaxesGrp/TotalAmt018730
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt056961
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt041570
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Karen Dunne
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541610
IRS990/ProgramServiceRevenueGrp/BusinessCd1541850
IRS990/ProgramServiceRevenueGrp/BusinessCd2541618
IRS990/ProgramServiceRevenueGrp/Desc0Farm to School & Buy Local contracts
IRS990/ProgramServiceRevenueGrp/Desc1LGG - Advertising sales
IRS990/ProgramServiceRevenueGrp/Desc2Lane Local Foods
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt036286
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138988
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25926
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt036286
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25926

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.68$0.04$1.46$1.82$0.36
2022Summary only. Only limited summary data is available for this year.$1.01$0.01$0.91$0.84$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.93$0.97$0.72$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$0.42$0.32$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.42$0.29$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$0.76$0.77$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.07$0.46$2.38$2.90$0.53
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.16$0.99$4.12$4.37$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.23$1.23$3.55$4.10$0.55
2014Detailed filing. Detailed filing data is available for this year.$2.10$0.32$1.78$3.85$3.88$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.15$0.34$1.80$3.86$3.92$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.19$1.86$2.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.13$0.80$1.70