Civic Intelligence

Central California Society for the Prevention of Cruelty to Amimals

990 • Fiscal year 2016 • EIN 94-1207695

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

103 S Hughes AveFresno, CA 93706

(559) 233-7722

Siviq Scores

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

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.05x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

24th percentile

-6.4%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

53rd percentile

$127,078

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

28th percentile

-2.8%

Faster asset growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$8,672,880

Down $246,212 (-2.8%) from 2015

Net Assets

Down

$8,419,611

Down $184,022 (-2.1%) from 2015

Liabilities

Down

$253,269

Down $62,190 (-20%) from 2015

Revenue

Down

$5,497,511

Down $1,435,027 (-21%) from 2015

Expenses

Up

$5,849,219

Up $266,083 (+4.8%) from 2015

Net Income

Down

-$351,708

Down $1,701,110 (-126%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $6,607,174Liabilities 2010: $319,590Net Assets 2010: $6,287,5842010Assets 2011: $6,671,676Liabilities 2011: $383,620Net Assets 2011: $6,288,0562011Assets 2012: $6,641,275Liabilities 2012: $508,561Net Assets 2012: $6,132,7142012Assets 2013: $6,768,574Liabilities 2013: $488,271Net Assets 2013: $6,280,3032013Assets 2014: $7,767,347Liabilities 2014: $353,776Net Assets 2014: $7,413,5712014Assets 2015: $8,919,092Liabilities 2015: $315,459Net Assets 2015: $8,603,6332015Assets 2016: $8,672,880Liabilities 2016: $253,269Net Assets 2016: $8,419,6112016Assets 2017: $8,725,580Liabilities 2017: $402,963Net Assets 2017: $8,322,6172017Assets 2018: $9,605,243Liabilities 2018: $323,394Net Assets 2018: $9,281,8492018Assets 2019: $10,904,497Liabilities 2019: $309,454Net Assets 2019: $10,595,0432019Assets 2020: $12,447,529Liabilities 2020: $306,090Net Assets 2020: $12,141,4392020Assets 2021: $15,443,050Liabilities 2021: $338,986Net Assets 2021: $15,104,0642021Assets 2022: $16,938,941Liabilities 2022: $355,928Net Assets 2022: $16,583,0132022Assets 2023: $15,767,774Liabilities 2023: $312,059Net Assets 2023: $15,455,7152023Assets 2024: $15,875,006Liabilities 2024: $208,572Net Assets 2024: $15,666,4342024

Highlighted filing

2016

Assets$8,672,880
Liabilities$253,269
Net Assets$8,419,611

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,459,3422010Expenses 2011: $5,510,0272011Expenses 2012: $5,544,2252012Revenue 2013: $5,587,033Expenses 2013: $5,439,444Net Income 2013: $147,5892013Revenue 2014: $5,569,712Expenses 2014: $5,016,108Net Income 2014: $553,6042014Revenue 2015: $6,932,538Expenses 2015: $5,583,136Net Income 2015: $1,349,4022015Revenue 2016: $5,497,511Expenses 2016: $5,849,219Net Income 2016: -$351,7082016Revenue 2017: $5,710,972Expenses 2017: $5,953,051Net Income 2017: -$242,0792017Revenue 2018: $6,389,046Expenses 2018: $5,449,021Net Income 2018: $940,0252018Revenue 2019: $6,572,085Expenses 2019: $5,435,878Net Income 2019: $1,136,2072019Revenue 2020: $6,565,203Expenses 2020: $5,235,943Net Income 2020: $1,329,2602020Revenue 2021: $7,344,162Expenses 2021: $5,024,967Net Income 2021: $2,319,1952021Revenue 2022: $7,639,146Expenses 2022: $5,344,469Net Income 2022: $2,294,6772022Revenue 2023: $2,658,510Expenses 2023: $4,278,166Net Income 2023: -$1,619,6562023Revenue 2024: $2,583,116Expenses 2024: $3,699,466Net Income 2024: -$1,116,3502024

Highlighted filing

2016

Revenue$5,497,511
Expenses$5,849,219
Net Income-$351,708
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$6,965,619
Mission and Program Overview

Mission

The Central California S.P.C.A.'s (CCSPCA) mission is to provide protection, placement and education to ensure responsible animal care.

The central california s.p.c.a.'s (ccspca) mission is to provide protection, placement, and education to ensure responsible animal care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,115,553$3,414,094▲ $1,298,541
Land, Buildings, and Equipment, Net$4,698,555$3,225,800▼ $1,472,755
Cash and Non-Interest-Bearing Accounts$1,750,785$1,375,625▼ $375,160
Savings and Temporary Cash Investments$51,700$267,708▲ $216,008
Prepaid Expenses and Deferred Charges$65,307$148,395▲ $83,088
Inventories for Sale or Use$137,778$140,771▲ $2,993
Accounts Receivable$19,000$6,757▼ $12,243
Total Assets$8,919,092$8,672,880▼ $246,212
Other Assets Total$80,414$93,730▲ $13,316
Liabilities
Accounts Payable and Accrued Expenses$266,274$238,583▼ $27,691
Other Liabilities$40,605$13,856▼ $26,749
Deferred Revenue$8,580$830▼ $7,750
Total Liabilities$315,459$253,269▼ $62,190
Net Assets / Fund Balance
Unrestricted Net Assets$8,541,528$8,277,410▼ $264,118
Temporarily Rstr Net Assets$62,105$142,201▲ $80,096
Total Net Assets Fund Balance$8,603,633$8,419,611▼ $184,022
Total Liabilities and Net Assets / Fund Balance$8,919,092$8,672,880▼ $246,212

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,032,135$3,105,092$6,137,227
Equipment$166,245$812,042$978,287
Land$27,420-$27,420
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark NampleDvmFT$100,426$26,652$127,078
Linda Van KirkExecutive DiFT$99,623$14,007$113,630

Board Members and Trustees

NameTitle
George MilutinovichPresident
A Padmanabhan MdDirector
David MillerDirector
John BrechmannDirector
Mary Lisa RussellDirector
Mike UrrutiaDirector
Barbara RoeSecretary
Cathy GarnerTreasurer
Nancy VolkoffVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Henry Schein Animal HealthVet SuppliesDEPT LA 21630, Pasadena, CA 91185-1630$135,379
Uhuru Network LLCWebsite Admin101 CALIFORNIA STREET 2710, San Francisco, CA 94111$125,801
Revenue and Support

Revenue Composition

Contributions and Grants
$3,681,950
Program Service Revenue
$1,719,809
Investment Income
$48,960
Other Revenue
$46,792
All Other Contributions
$507,556
Change in Net Assets
$-351,708

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table107$42,654Cost
Other Non Cash Contri Table43$7,123Selling Price of Item
Other Non Cash Contri Table4$5,835Cost
Total Noncash Contributions154$55,612-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,527,916
Revenue Not Reported on Financial Statements
$-30,405
Revenue Not Reported on Form 990
$167,824
Other Revenue Adjustments
$-30,405
Total Revenue per Audited Statements
$5,695,740
Total Revenue per Form 990
$5,497,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,027,342
Salaries, Compensation, and Employee Benefits$2,821,877
Total Fundraising Expense$237,104
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,773,517$312,974$74,495$2,160,986
All Other Expenses$1,012,525$62,549$109,039$1,184,113
Other Employee Benefits$221,496$39,088$7,932$268,516
Depreciation Depletion$207,628--$207,628
Payroll Taxes$164,847$29,091$7,782$201,720
Office Expenses$151,964$37,028-$188,992
Advertising$165,957--$165,957
Insurance$129,862--$129,862
Other Expenses$91,115$22,779$12,345$113,894
Current Officers, Directors, Trustees, and Key Employees-$89,016$22,159$111,175
Pension Plan Contributions$64,709$11,419$3,352$79,480
Fees for Services Accounting$49,888$12,473-$62,361
Information Technology$32,774$8,194-$40,968
Fees for Services Legal$2,054$514-$2,568
Interest$1,847$462-$2,309
Conferences and Meetings-$320-$320
Total Functional Expenses$4,848,451$763,664$237,104$5,849,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,887,786
Expenses per Audited Statements$5,879,623
Total Expenses per Form 990$5,849,219
Expenses Not Reported on Form 990$8,163
Expenses Not Reported on Financial Statements$-30,404
Other Expense Adjustments$-30,404
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,568
Fundraising Direct Expenses$25,272
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bets for Pets$41,146$26,196$11,801$14,395
Total Events$41,146$26,196$23,351$2,845
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 Contract Payable$13,856
Deferred Compensation Liabilty-
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members.

Form 990, Page 6, Part VI, Line 7A

The members of the organization elect the board of directors by written ballot. Members of the board of directors shall serve for three years. Their terms of office shall be arranged so that the terms of three directors shall expire each year. Each year three directors are elected.

Form 990, Page 6, Part VI, Line 7B

The organization may not incur indebtedness in excess of 5,000 at any time unless a greater sum is authorized by a resolution adopted by 2/3 vote of the members present in person at a regular meeting of the membership or at a special meeting of the membership called for that purpose. The foregoing action may also be taken by the members by written ballot per the by-laws.

Form 990, Page 6, Part VI, Line 8B

The ccspca does not have any standing committees other than a nominating committee. The other committees are ad hoc and are not authorized to act on behalf of the board of directors. However, annually an audit committee is formed to review the audit report and meet with the auditors. The audit report is also presented to the board of directors. Similarly a finance committee reviews the monthly financial statements as well as the performance of the organization's investments. Any recommendations are brought to the board of directors for approval and action. Formal minutes are not maintained by these committees.

Form 990, Page 6, Part VI, Line 11B

The draft form 990 is provided to each board member prior to filing, either via email or other methods. Any questions or concerns are resolved by the board of directors prior to submission of the form 990 to the irs.

Form 990, Page 6, Part VI, Line 12C

When any construction project or other major event is undertaken the best interests of the ccspca are considered first. Any issues are reviewed and approved by the board of directors and are put in the minutes. The board monitors and reviews policies at board meetings as needed. Employees are required to notify in writing any instances that could give rise to conflicts. The executive director & human resources manager review and monitor any potential employee conflicts of interests on a regular basis.

Form 990, Page 6, Part VI, Line 15A

The board of directors sets the compensation for the executive director. There have only been three executive directors since the inception of the organization. Compensation is determined bythe board of directors utilizing a compensation survey over the web,comparables from other non-profit agencies and various other sources.the executive director has the discretion to set the compensation for the senior staff based on comparative industries and the local environment.

Form 990, Page 6, Part VI, Line 19

The ccspca provides copies of their governing documents, conflict of interest policy and financial statements to anyone who requests it.

Filing and Contact Details

Filer

Filer Name
Central California Spca
EIN
94-1207695
Phone
5592337722
Address
103 S HUGHES AVE, FRESNO, CA 93706

Signing Officer

Name
Linda Van Kirk
Title
Executive Director
Phone
5592337722
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Van Kirk
Formed
1951
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
109
Volunteers
792

Preparer

Firm
Andrade & Company an Accountancy Corp
Address
5080 N FRUIT AVE STE 102, FRESNO, CA 93711-3062
Preparer
Anthony J Andrade
Phone
5592262727
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Other services provided include educating school aged children on pet responsibility and safety with animals in all 33 school districts in fresno county and other central valley locations. We teach many classes for free, including dog bite prevention, pet responsibility, animal careers, dog training, spay/neuter awareness and how to help animals. We offer multiple educational opportunities such as touring classes, special meeting presentations, safety classes for professionals, creative events, service learning projects, and many other special animal related requests from the community. The ccspca and our pet placement organizations (ppos) have sent many animals out of state for placement from canada to chicago to montana to oregon. 2,854 pets were transferred to ppos. We are an open door shelter - that means we accept every animal, every day, 365 days a year - even the ones whose health, age or personality aren't ideal.

Form 990, Part IX, Line 24E

Kennel supplies 111,013 0 0 workers comp ins 88,948 14,480 0 development outside srvcs 0 0 96,000 vaccination supplies 77,570 0 0 veterinary fees 73,031 0 0 vaccination supplies 59,818 0 0 pharmaceutical supplies 57,788 0 0 repairs & maint 41,957 10,489 0 fuel 47,296 0 0 auto & truck expense 42,367 0 0 micro chip supplies 35,144 0 0 playmate magazine 29,378 0 0 freezer rental 28,296 0 0 horse expense 28,230 0 0 penal code sec 597 25,300 0 0 education & training 19,571 4,893 0 animal food 20,720 0 0 bank charges 12,336 3,084 0 repais & maintenance 11,677 2,919 0 cremation expense 13,809 0 0 environmental disposal 13,540 0 0 euthanasia supplies 12,938 0 0 membership expense 0 0 12,635 utilities 9,882 2,470 0 garbage 8,571 2,143 0 audit 7,236 1,809 0 calendars 8,560 0 0 payroll processing 6,618 1,654 0 radio communications 7,870 0 0 office supplies 6,221 1,555 0 uniforms 7,675 0 0 animal food 7,508 0 0 security 5,994 1,499 0 environmental disp 7,182 0 0 lab fees 7,085 0 0 computer supplies/maint. 5,616 1,404 0 property tax 6,516 0 0 micro chip scanners 5,435 0 0 telephone 4,030 1,008 0 pet supplies 4,769 0 0 enforcement supplies 4,766 0 0 volunteer department 4,537 0 0 education & training 3,500 875 0 dues & subscriptions 3,228 807 0 misc exp 2,430 607 0 employee parties 0 2,963 0 foster shelter 2,806 0 0 employee incentive 0 2,783 0 kennel supplies 2,694 0 0 septic system 2,138 535 0 taxes-property 2,598 0 0 security 1,752 438 0 special events 2,110 0 0 employee relations 0 1,718 0 background checks 1,077 269 0 equipment lease 964 241 0 fair expense 1,156 0 0 micro chip supplies 1,039 0 0 license & permits 1,004 0 0 contributions 0 1,000 0 grooming supplies 926 0 0 bad debts 848 0 0 outside services 592 148 0 dues & subscriptions 565 141 0 annual environment fees 650 0 0 lab fees 554 0 0 payroll processing 438 110 0 travel 438 109 0 whisker wonderland exp 489 0 0 cash over (short) 333 83 0 development expense 0 0 404 wellness/medical assist 390 0 0 reg fee 300 75 0 uniforms 352 0 0 background 199 50 0 state filing fee 0 150 0 license & permits 79 0 0 first aid supplies 79 0 0 employee relations 0 44 0 livestock 40 0 0 employee incentive 0 6 0 cash short (over) -41 -10 0

Financial Statement Notes

Schedule D, Page 3, Part X

Ccspca classifies interest and penalties on tax assessments as a general and administrative expense when incurred. No such expenses were incurred for the year ended june 30, 2016. Ccspca recognizes the effect of income tax provisions only if those positions are more likely than not of being sustained. Ccspca has considered its tax positions and believes that all of the positions taken in its federal and state tax returns are more likely than not to be sustained upon examination. Ccspca is subject to examination by the internal revenue service and california franchise tax board for tax years ranging from 2011 to 2015.

Schedule D, Page 4, Part XI, Line 4B

Fundraising expense offsetting rev on 990 -25,272 sale of inventory cogs exp offsetting rev on 990 -5,132 other book to tax diff -1

Schedule D, Page 4, Part XII, Line 2D

Accrued vacation -7,178 book to tax depreciation 15,203

Schedule D, Page 4, Part XII, Line 4B

Fundraising expense offsetting rev on 990 -25,272 sale of inventory cogs exp offsetting rev on 990 -5,132

Schedule D, Page 4, Part XIII

The ccspca established a deferred compensation plan under section 457(b)of the internal revenue code for the former executive director. That plan consisted of an annuity contract in the name of the ccspca for benefit of the former executive director. The former director has begun to take annual distributions from the plan. Additions or distributions to participants made from the investments after retirement or employment termination are not profits or expenses of the organization. The board of directors also maintains an annuity contract in the form of life insurance for dr. Nample in which he is vesting at 10% per year. After 10 years dr. Nample will be fully vested and will be the sole owner of the annuity.

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IRS990/Desc0DURING THE 2015-16 FISCAL YEAR, THE CCSPCA SMALL ANIMAL HOSPITAL TREATED 302 INJURED STRAYS AND VACCINATED OVER 4,410 ANIMALS FOR RABIES. TOTAL VACCINATIONS ADMINISTERED FOR BOTH CATS AND DOGS WERE 18,092. OUR HOSPITAL PROVIDED OVER 527 FREE HEALTH EXAMS ON POST-ADOPTIONS ANIMALS, HAD 2,000 CLIENT VISITS, AND PERFORMED 1,139 SPAYS & NEUTERS ON CLIENT OWNED ANIMALS. 1,187 ANIMALS WERE PUT INTO THE FOSTER CARE PROGRAM. THE CCSPCA RECEIVES OVER 300,000 CALLS A YEAR. ANIMAL CONTROL OFFICERS RESPOND TO OVER 20,000 CALLS, INCLUDING 856 INVESTIGATIVE COMPLAINTS OF CRUELTY/NEGLECT, 62 CASES OF HEALTH/SAFETY, AND 150 CASES OF PETS LOCKED IN CARS. 4,398 PETS WERE ADOPTED, INCLUDING 920 AT OUR OFF-SITE LOCATIONS. SPAY/NEUTER SERVICES DEPARTMENT PERFORMED 3,540 SPAY/NEUTER SURGERIES FOR ADOPTED ANIMALS. OTHER SERVICES PROVIDED INCLUDE EDUCATING SCHOOL AGED CHILDREN ON PET RESPONSIBILITY AND SAFETY WITH ANIMALS IN ALL 33 SCHOOL DISTRICTS IN FRESNO COUNTY AND OTHER CENTRAL VALLEY LOCATIONS. WE TEACH MANY CLASSES FOR FREE, INCLUDING DOG BITE PREVENTION, PET RESPONSIBILITY, ANIMAL CAREERS, DOG TRAINING, SPAY/NEUTER AWARENESS AND HOW TO HELP ANIMALS. WE OFFER MULTIPLE EDUCATIONAL OPPORTUNITIES SUCH AS TOURING CLASSES, SPECIAL MEETING PRESENTATIONS, SAFETY CLASSES FOR PROFESSIONALS, CREATIVE EVENTS, SERVICE LEARNING PROJECTS, AND MANY OTHER SPECIAL ANIMAL RELATED REQUESTS FROM THE COMMUNITY. THE CCSPCA AND OUR PET PLACEMENT ORGANIZATIONS (PPOS) HAVE SENT MANY ANIMALS OUT OF STATE FOR PLACEMENT FROM CANADA TO CHICAGO TO MONTANA TO OREGON. 2,854 PETS WERE TRANSFERRED TO PPOS. WE ARE AN OPEN DOOR SHELTER - THAT MEANS WE ACCEPT EVERY ANIMAL, EVERY DAY, 365 DAYS A YEAR - EVEN THE ONES WHOSE HEALTH, AGE OR PERSONALITY AREN'T IDEAL.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.9$0.21$15.7$2.58$3.70$1.12
2023Detailed filing. Detailed filing data is available for this year.$15.8$0.31$15.5$2.66$4.28$1.62
2022Detailed filing. Detailed filing data is available for this year.$16.9$0.36$16.6$7.64$5.34$2.29
2021Detailed filing. Detailed filing data is available for this year.$15.4$0.34$15.1$7.34$5.02$2.32
2020Detailed filing. Detailed filing data is available for this year.$12.4$0.31$12.1$6.57$5.24$1.33
2019Detailed filing. Detailed filing data is available for this year.$10.9$0.31$10.6$6.57$5.44$1.14
2018Detailed filing. Detailed filing data is available for this year.$9.61$0.32$9.28$6.39$5.45$0.94
2017Detailed filing. Detailed filing data is available for this year.$8.73$0.40$8.32$5.71$5.95$0.24
2016Detailed filing. Detailed filing data is available for this year.$8.67$0.25$8.42$5.50$5.85$0.35
2015Detailed filing. Detailed filing data is available for this year.$8.92$0.32$8.60$6.93$5.58$1.35
2014Detailed filing. Detailed filing data is available for this year.$7.77$0.35$7.41$5.57$5.02$0.55
2013Summary only. Only limited summary data is available for this year.$6.77$0.49$6.28$5.59$5.44$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.51$6.13$5.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.38$6.29$5.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.61$0.32$6.29$5.46