Civic Intelligence

Merced County Community Action Board Aka

990 • Fiscal year 2020 • EIN 94-2183288

Jul 01, 2019 to Jun 30, 2020 • Filed on May 07, 2021

1235 W Main StreetMerced, CA 95340

(209) 723-4565

Siviq Scores

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

Liabilities / Assets

75th percentile

0.56x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.54x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

41st percentile

$149,497

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

84th percentile

32%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

50th percentile

2.2%

Faster revenue growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$10,581,154

Up $2,592,489 (+32%) from 2019

Net Assets

Up

$4,634,022

Up $436,298 (+10%) from 2019

Liabilities

Up

$5,947,132

Up $2,156,191 (+57%) from 2019

Revenue

Up

$11,032,444

Up $240,359 (+2.2%) from 2019

Expenses

Down

$10,596,146

Down $94,995 (-0.9%) from 2019

Net Income

Up

$436,298

Up $335,354 (+332%) from 2019

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: $7,839,653Liabilities 2010: $6,016,167Net Assets 2010: $1,823,4862010Assets 2011: $7,316,413Liabilities 2011: $5,648,056Net Assets 2011: $1,668,3572011Assets 2012: $7,337,967Liabilities 2012: $5,845,306Net Assets 2012: $1,492,6612012Assets 2013: $7,317,394Liabilities 2013: $5,892,877Net Assets 2013: $1,424,5172013Assets 2014: $6,900,462Liabilities 2014: $5,365,239Net Assets 2014: $1,535,2232014Assets 2015: $7,071,421Liabilities 2015: $5,537,606Net Assets 2015: $1,533,8152015Assets 2016: $7,058,835Liabilities 2016: $5,388,366Net Assets 2016: $1,670,4692016Assets 2017: $6,951,416Liabilities 2017: $5,043,337Net Assets 2017: $1,908,0792017Assets 2018: $7,359,655Liabilities 2018: $3,262,875Net Assets 2018: $4,096,7802018Assets 2019: $7,988,665Liabilities 2019: $3,790,941Net Assets 2019: $4,197,7242019Assets 2020: $10,581,154Liabilities 2020: $5,947,132Net Assets 2020: $4,634,0222020Assets 2021: $10,458,671Liabilities 2021: $5,711,611Net Assets 2021: $4,747,0602021Assets 2022: $10,997,398Liabilities 2022: $6,292,936Net Assets 2022: $4,704,4622022Assets 2023: $12,627,950Liabilities 2023: $6,632,559Net Assets 2023: $5,995,3912023Assets 2024: $15,502,761Liabilities 2024: $8,652,036Net Assets 2024: $6,850,7252024

Highlighted filing

2020

Assets$10,581,154
Liabilities$5,947,132
Net Assets$4,634,022

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,100,0182010Revenue 2011: $11,556,114Expenses 2011: $11,593,368Net Income 2011: -$37,2542011Revenue 2012: $10,716,892Expenses 2012: $10,852,479Net Income 2012: -$135,5872012Expenses 2013: $9,009,5352013Revenue 2014: $8,237,144Expenses 2014: $8,111,355Net Income 2014: $125,7892014Revenue 2015: $8,898,027Expenses 2015: $8,899,483Net Income 2015: -$1,4562015Revenue 2016: $9,821,723Expenses 2016: $9,685,069Net Income 2016: $136,6542016Revenue 2017: $10,218,350Expenses 2017: $10,081,603Net Income 2017: $136,7472017Revenue 2018: $9,946,923Expenses 2018: $9,788,912Net Income 2018: $158,0112018Revenue 2019: $10,792,085Expenses 2019: $10,691,141Net Income 2019: $100,9442019Revenue 2020: $11,032,444Expenses 2020: $10,596,146Net Income 2020: $436,2982020Revenue 2021: $11,741,915Expenses 2021: $11,628,877Net Income 2021: $113,0382021Revenue 2022: $12,660,298Expenses 2022: $12,702,896Net Income 2022: -$42,5982022Revenue 2023: $15,394,303Expenses 2023: $14,103,374Net Income 2023: $1,290,9292023Revenue 2024: $18,222,850Expenses 2024: $17,368,642Net Income 2024: $854,2082024

Highlighted filing

2020

Revenue$11,032,444
Expenses$10,596,146
Net Income$436,298
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 7, 2021
Return Version
2019v5.0
Gross Receipts
$11,032,444
Mission and Program Overview

Mission

To serve, advocate, and collaborate for those in need by developing innovative strategies for self-employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,038,596$6,075,339▲ $2,036,743
Savings and Temporary Cash Investments$386,494$2,108,630▲ $1,722,136
Pledges and Grants Receivable$3,049,845$1,216,435▼ $1,833,410
Cash and Non-Interest-Bearing Accounts$238,747$896,088▲ $657,341
Inventories for Sale or Use$150,195$161,871▲ $11,676
Prepaid Expenses and Deferred Charges$74,527$65,381▼ $9,146
Intangible Assets$12,257$11,134▼ $1,123
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$7,988,665$10,581,154▲ $2,592,489
Other Assets Total$38,004$46,276▲ $8,272
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,583,725$3,401,772▲ $1,818,047
Accounts Payable and Accrued Expenses$1,514,488$1,311,398▼ $203,090
Other Liabilities$358,532$1,233,962▲ $875,430
Deferred Revenue$334,196--
Total Liabilities$3,790,941$5,947,132▲ $2,156,191
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,197,724$4,634,022▲ $436,298
Total Net Assets Fund Balance$4,197,724$4,634,022▲ $436,298
Total Liabilities and Net Assets / Fund Balance$7,988,665$10,581,154▲ $2,592,489

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,564,689$1,763,036$6,327,725
Land$1,353,781-$1,353,781
Leasehold Improvements$43,242$259,062$302,304
Equipment$113,627$76,044$189,671
Other Land Buildings-$23,050$23,050
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brenda-callahan JohnsonExecutive DirectorFT$148,443$1,054$149,497
Karen GillianWic DirectorFT$114,425$2,090$116,515

Board Members and Trustees

NameTitle
Carole RoberdsChairman
Joan FaulVice Chair
Joe SousaDirector
Margaret MerrittDirector
Matt WilliamsDirector
Nollie SmithDirector
Rebecca GuerraDirector
Rosa GomezDirector
Vernette DotyDirector
Yvonne T DavisSecretary
Claudia SilvaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,812,647
Program Service Revenue
$196,004
Investment Income
$2,812
Other Revenue
$20,981
All Other Contributions
$13,946
Change in Net Assets
$436,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,222,512
Other Expenses$3,373,634
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,740,287$886,004-$5,626,291
Other Employee Benefits$769,496$170,113-$939,609
All Other Expenses$731,298$184,111-$915,409
Payroll Taxes$420,573$83,783-$504,356
Occupancy$376,430$5,155-$381,585
Fees for Services Other$199,224$56,775-$255,999
Depreciation Depletion$60,943$194,288-$255,231
Other Expenses$149,615$67,867-$217,482
Interest$29,025$137,661-$166,686
Current Officers, Directors, Trustees, and Key Employees-$152,256-$152,256
Insurance$94,079$26,259-$120,338
Office Expenses$84,149$16,252-$100,401
Travel$11,781$31,703-$43,484
Advertising$20,050$1,029-$21,079
Total Functional Expenses$8,540,157$2,055,989$0$10,596,146
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$854,478
Reserve Fund$372,299
Deposits$7,185
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive director and controller review the tax return prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

There are no voting board members with conflicts of interest. Each director, officer and employee of the agency receives a copy of the code of conduct. Each is required to complete a disclosure statement that he/she has read the code of conduct and agrees to comply with all the standards and requirements set forth therein.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

All executive level positions are put before the board with suggested salary ranges for approval before hiring. A bi-annually salary survey is contracted out to the california nevada association of community action agency's which gives an average baseline for salary determinations within the network. In addition to this, benefits, longevity and successes are considered by the board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All officers and key employee positions are put before the board with suggested salary ranges for approval before hiring. In addition to this, benefits, longevity and successes are considered by the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public

Filing and Contact Details

Filer

Filer Name
MERCED COUNTY COMMUNITY ACTION BOARD aka
EIN
94-2183288
Phone
2097234565
Address
1235 W MAIN STREET, MERCED, CA 95340

Signing Officer

Name
Brenda Callahan-johnson
Title
Executive Director
Signed
2021-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Callahan-johnson
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
199
Volunteers
287

Preparer

Firm
Kaku & Mersino Llp
Address
1588 SHAW AVENUE, CLOVIS, CA 93611
Preparer
Peter Mersino
Phone
5593247097
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: housing/shelter-housing - merced county community action agency (mccaa) in partnership with the merced county department of mental health provides affordable housing opportunities for the homeless experiencing mental health issues. Mccaa provides 8 housing units to those eligible residents.shelter - our "d" street homeless shelter is operated 365 days a year and is open 24 hours per day. The only entrance criterion for our shelter is the self-declaration of homelessness. Our doors are opened to battered women, undocumented aliens, people with hiv/aids and hepatitis and the mentally ill. Currently, we provide each client requesting our services with a hot meal, showers, personal hygiene products, clean beds, counseling, and security to enable a restful place to sleep.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1WIC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
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IRS990/MissionDesc0TO SERVE, ADVOCATE, AND COLLABORATE FOR THOSE IN NEED BY DEVELOPING INNOVATIVE STRATEGIES FOR SELF-EMPLOYMENT.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0769496
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0939609
IRS990/OtherExpensesGrp/Desc0BUILDING MATERIALS
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CLIENT SERVICES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0114
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt142119
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt367867
IRS990/OtherExpensesGrp/ProgramServicesAmt0437427
IRS990/OtherExpensesGrp/ProgramServicesAmt1196498
IRS990/OtherExpensesGrp/ProgramServicesAmt2219282
IRS990/OtherExpensesGrp/ProgramServicesAmt3149615
IRS990/OtherExpensesGrp/TotalAmt0437541
IRS990/OtherExpensesGrp/TotalAmt1238617
IRS990/OtherExpensesGrp/TotalAmt2219782
IRS990/OtherExpensesGrp/TotalAmt3217482
IRS990/OtherLiabilitiesGrp/BOYAmt0358532
IRS990/OtherLiabilitiesGrp/EOYAmt01233962
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
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IRS990/OtherRevenueTotalAmt020981
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0886004
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04740287
IRS990/OtherSalariesAndWagesGrp/TotalAmt05626291
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt083783
IRS990/PayrollTaxesGrp/ProgramServicesAmt0420573
IRS990/PayrollTaxesGrp/TotalAmt0504356
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03049845
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01216435
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074527
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt065381
IRS990/PrincipalOfficerNm0BRENDA CALLAHAN-JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03037
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1192967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03037
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1192967
IRS990/ProgSrvcAccomActy2Grp/Desc0EARLY CHILDHOOD CARE - The mission of our Preschool Program is to work within our communities to provide comprehensive, top quality services to participating children and families. We serve families with children 3-5 years of age who are not eligible for kindergarten. Our programs operate part-day and/or full-day, throughout the year. Our program is open for child care services 246 days per fiscal year.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02258032
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04036
IRS990/ProgSrvcAccomActy3Grp/Desc0WEATHERIZATION/ENERGY ASSISTANCE - Our Weatherization program provides free energy efficiency upgrades to low-Income households to help lower their monthly utility bills while improving the health and safety of the households occupants. Upgrades include attic and floor insulation, door and window repair and replacement, water heater blankets, CFL's, aerators, repair and replacement of major appliances, and Solar PV systems. We also perform a safety check of all the gas appliances in the home. Last year we weatherized 484 homes in Merced, Madera and Mariposa Counties including Solar Photovoltaic systems.Our Utility Assistance program provides one-time financial assistance to help offset an income-eligible household's energy costs. The bulk of this assistance goes to low-income households that are in a crisis situation, having received a 24 or 48-hour disconnect or service termination from its utility company. Last fiscal year, we assisted 3,247 households in Merced County.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02083373
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0626
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010680190
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03820
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03849686
IRS990/PYOtherRevenueAmt06330
IRS990/PYProgramServiceRevenueAmt0101745
IRS990/PYRevenuesLessExpensesAmt0100944
IRS990/PYSalariesCompEmpBnftPaidAmt06841455
IRS990/PYTotalExpensesAmt010691141
IRS990/PYTotalRevenueAmt010792085
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0436298
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0386494
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010680190
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010122961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt09621490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt051095316
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02812
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0554
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0260
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$8.65$6.85$18.2$17.4$0.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$6.63$6.00$15.4$14.1$1.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$6.29$4.70$12.7$12.7$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$5.71$4.75$11.7$11.6$0.11
2020Detailed filing. Detailed filing data is available for this year.$10.6$5.95$4.63$11.0$10.6$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.99$3.79$4.20$10.8$10.7$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.36$3.26$4.10$9.95$9.79$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.95$5.04$1.91$10.2$10.1$0.14
2016Detailed filing. Detailed filing data is available for this year.$7.06$5.39$1.67$9.82$9.69$0.14
2015Detailed filing. Detailed filing data is available for this year.$7.07$5.54$1.53$8.90$8.90$0.00
2014Detailed filing. Detailed filing data is available for this year.$6.90$5.37$1.54$8.24$8.11$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$5.89$1.42$9.01
2012Summary only. Only limited summary data is available for this year.$7.34$5.85$1.49$10.7$10.9$0.14
2011Summary only. Only limited summary data is available for this year.$7.32$5.65$1.67$11.6$11.6$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.84$6.02$1.82$10.1
Peer Organizations

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