Civic Intelligence

Bay Area Outreach and Recreation Program

990 • Fiscal year 2016 • EIN 94-2324340

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 26, 2017

3075 Adeline StreetBerkeley, CA 94703

(510) 849-4663

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

68th percentile

9.8%

Higher net margin than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$111,833

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-7.5%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$581,582

Up $80,581 (+16%) from 2015

Net Assets

Up

$547,792

Up $100,389 (+22%) from 2015

Liabilities

Down

$33,790

Down $19,808 (-37%) from 2015

Revenue

Down

$1,025,173

Down $83,556 (-7.5%) from 2015

Expenses

Down

$924,784

Down $69,130 (-7.0%) from 2015

Net Income

Down

$100,389

Down $14,426 (-13%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $426,525Liabilities 2011: $26,853Net Assets 2011: $399,6722011Assets 2012: $340,702Liabilities 2012: $23,409Net Assets 2012: $317,2932012Assets 2013: $283,704Liabilities 2013: $30,738Net Assets 2013: $252,9662013Assets 2014: $379,414Liabilities 2014: $46,826Net Assets 2014: $332,5882014Assets 2015: $501,001Liabilities 2015: $53,598Net Assets 2015: $447,4032015Assets 2016: $581,582Liabilities 2016: $33,790Net Assets 2016: $547,7922016Assets 2017: $1,219,754Liabilities 2017: $40,923Net Assets 2017: $1,178,8312017Assets 2018: $1,054,606Liabilities 2018: $63,226Net Assets 2018: $991,3802018Assets 2019: $1,032,906Liabilities 2019: $83,830Net Assets 2019: $949,0762019Assets 2020: $1,102,258Liabilities 2020: $165,774Net Assets 2020: $936,4842020Assets 2021: $1,493,410Liabilities 2021: $194,254Net Assets 2021: $1,299,1562021Assets 2022: $1,380,850Liabilities 2022: $213,748Net Assets 2022: $1,167,1022022Assets 2023: $1,613,999Liabilities 2023: $753,053Net Assets 2023: $860,9462023Assets 2024: $1,847,954Liabilities 2024: $724,179Net Assets 2024: $1,123,7752024Assets 2025: $1,518,252Liabilities 2025: $417,468Net Assets 2025: $1,100,7842025

Highlighted filing

2016

Assets$581,582
Liabilities$33,790
Net Assets$547,792

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $859,364Expenses 2011: $916,463Net Income 2011: -$57,0992011Revenue 2012: $774,264Expenses 2012: $856,643Net Income 2012: -$82,3792012Revenue 2013: $829,736Expenses 2013: $894,064Net Income 2013: -$64,3282013Revenue 2014: $1,045,107Expenses 2014: $965,485Net Income 2014: $79,6222014Revenue 2015: $1,108,729Expenses 2015: $993,914Net Income 2015: $114,8152015Revenue 2016: $1,025,173Expenses 2016: $924,784Net Income 2016: $100,3892016Revenue 2017: $1,617,048Expenses 2017: $986,009Net Income 2017: $631,0392017Revenue 2018: $876,744Expenses 2018: $1,055,333Net Income 2018: -$178,5892018Revenue 2019: $1,016,328Expenses 2019: $1,074,078Net Income 2019: -$57,7502019Revenue 2020: $1,089,209Expenses 2020: $1,116,626Net Income 2020: -$27,4172020Revenue 2021: $1,297,467Expenses 2021: $952,443Net Income 2021: $345,0242021Revenue 2022: $1,066,742Expenses 2022: $1,134,543Net Income 2022: -$67,8012022Revenue 2023: $1,084,089Expenses 2023: $1,207,078Net Income 2023: -$122,9892023Revenue 2024: $1,416,169Expenses 2024: $1,591,499Net Income 2024: -$175,3302024Revenue 2025: $1,521,265Expenses 2025: $1,439,712Net Income 2025: $81,5532025

Highlighted filing

2016

Revenue$1,025,173
Expenses$924,784
Net Income$100,389
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$1,025,173
Mission and Program Overview

Mission

The Organization mission is to improve the health, independence, and social integration of people with physical disabilities through participation in sports, recreation and fitness programs.

To improve the health, independence and social integration of people with physical disabilities through sports, fitness and recreation programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$93,837$295,457▲ $201,620
Pledges and Grants Receivable$112,234$141,285▲ $29,051
Savings and Temporary Cash Investments$127,675$0▼ $127,675
Land, Buildings, and Equipment, Net$125,505$115,207▼ $10,298
Prepaid Expenses and Deferred Charges$35,300$23,110▼ $12,190
Accounts Receivable$6,450$6,523▲ $73
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$501,001$581,582▲ $80,581
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$53,598$33,790▼ $19,808
Total Liabilities$53,598$33,790▼ $19,808
Net Assets / Fund Balance
Unrestricted Net Assets$382,818$432,823▲ $50,005
Temporarily Rstr Net Assets$64,585$114,969▲ $50,384
Total Net Assets Fund Balance$447,403$547,792▲ $100,389
Total Liabilities and Net Assets / Fund Balance$501,001$581,582▲ $80,581

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$110,226$267,773$377,999
Leasehold Improvements$4,981$199,438$204,419
Other Land Buildings-$39,989$39,989
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rick SmithExecutive DirectorPT$111,833$111,833

Board Members and Trustees

NameTitle
John OrmsbyPresident
Alan SpectorBoard Member
Cynthia NoonanBoard Member
Elizabeth ThomasBoard Member
Jason HarrisBoard Member
Matt GrigorieffBoard Member
Sam MarksBoard Member
Steve LauBoard Member
Aydan AysoySecretary
Yaron LipshitzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$914,052
Program Service Revenue
$80,778
Investment Income
$3,587
Other Revenue
$26,756
All Other Contributions
$597,697
Change in Net Assets
$100,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,025,173
Revenue Not Reported on Form 990
$69,617
Total Revenue per Audited Statements
$1,094,790
Total Revenue per Form 990
$1,025,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$557,232
Other Expenses$367,552
Total Fundraising Expense$116,473
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$321,080$20,576$21,030$362,686
Current Officers, Directors, Trustees, and Key Employees$61,508$27,958$22,367$111,833
Travel$67,706$216$1,196$69,118
All Other Expenses$33,088$2,399$17,733$53,220
Other Employee Benefits$43,261$2,248$903$46,412
Depreciation Depletion$44,545$149$133$44,827
Occupancy$26,475$13,167$3,450$43,092
Payroll Taxes$29,268$3,713$3,320$36,301
Other Expenses$3,050$7,098$12,698$22,846
Insurance$2,481$8,825-$11,306
Office Expenses$1,214$1,401$1,003$3,618
Total Functional Expenses$714,141$94,170$116,473$924,784

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$994,401
Expenses per Audited Statements$924,784
Total Expenses per Form 990$924,784
Expenses Not Reported on Form 990$69,617
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-
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
No
Management duties delegated
No

Governance Explanations

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

An outside CPA Firm prepares the Form 990 and we provide a copy of it to the Board Members before it is filed with the United States Treasury and Franchise Tax Board. The Form 990 is reviewed by the Administrative Director, Executive Director and by the President or Treasurer of the Board before filing.

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

We have a written conflict of interest policy that requires our officers, directors, and employees to disclose potential confilict of themselves and there family members as soon as the board member or employee becomes aware of the potential conflict. The disclosure is made to the Executive Director by employees, and to the Board President and Executive Director by board members. The Executive Director or the President of the Board, as appropriate, reviews the disclosures.

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

An executive committee was formed to review and recommend on the Executive Director's salary. The committee relied on comparablility and other data. The committee's report was delivered verbally.

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

We make our Forms 990, audited financial statements, articles of incorporation, and by-laws available on request in both electronic and paper forms. Form 990 is also publicly available at GuideStar.

Filing and Contact Details

Filer

Filer Name
Bay Area Outreach and Recreation Program
EIN
94-2324340
Phone
5108494663
Address
3075 ADELINE STREET, BERKELEY, CA 94703

Signing Officer

Name
John Ormsby
Title
President
Signed
2017-01-26
Discuss with paid preparer
No

Organization Details

Formed
1976
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
19
Volunteers
115

Preparer

Firm
Dennis L Lorette Acctcy Corp
Address
2131 San Pablo Ave, Pinole, CA 94564
Preparer
Dennis L Lorette
Phone
5107418299
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: BORP FITNESS CENTER provides a full complement of fitness classes for people with disabilities as well as classes that integrate participants with and without disabilities. Classes offered include adaptive yoga, tai chi, core conditioning, upper body strengthening, arthritis exercise, wheelchair yoga, stretching/fitness for seniors. The program serves over 300 consumers annually. OTHER PROGRAM SERVICES 5: BORP'S ADAPTED CYCLING CENTER PROGRAM located on the Bay Trail, is open 3 days a week and is equipped with a fleet of 70 adaptive bikes, providing individuals with many different types of disabilities access to regulare outdoor exercise on a year-round basis. Cycling served 350 participants last year through open hours and organized group rides for youth, adults, families, veterans, and tandem rides for visually impaired. Over 300 participants attendeed BORP's annual Revolution cycling event in Sonoma County.

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IRS990/MissionDesc0THE MISSION OF BAY AREA & RECREATION PROGRAM (BORP)IS TO IMPROVE THE HEALTH, INDEPENDENCE AND SOCIAL INTEGRATION OF PEOPLE WITH PHYSICAL DISABILITIES THROUGH SPORTS, FITNESS AND RECREATION PROGRAMS. BORP IS THE LEADING PROVIDER AND PROVIDER AND PROMOTER OF ACCESSIBLE SPORTS AND RECREATION PROGRAMS FOR CHILDREN AND ADULTS WITH PHYSICAL DISABILITIES IN THE GREATER SAN FRANCISCO BAY AREA.
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/FundraisingAmt03450
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IRS990/OccupancyGrp/ProgramServicesAmt026475
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IRS990/OfficeExpensesGrp/FundraisingAmt01003
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IRS990/OfficeExpensesGrp/TotalAmt03618
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IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02248
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IRS990/OtherExpensesGrp/Desc3Fees & service charges
IRS990/OtherExpensesGrp/FundraisingAmt07982
IRS990/OtherExpensesGrp/FundraisingAmt111449
IRS990/OtherExpensesGrp/FundraisingAmt213209
IRS990/OtherExpensesGrp/FundraisingAmt312698
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05485
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1935
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27098
IRS990/OtherExpensesGrp/ProgramServicesAmt041797
IRS990/OtherExpensesGrp/ProgramServicesAmt128653
IRS990/OtherExpensesGrp/ProgramServicesAmt210015
IRS990/OtherExpensesGrp/ProgramServicesAmt33050
IRS990/OtherExpensesGrp/TotalAmt049779
IRS990/OtherExpensesGrp/TotalAmt145587
IRS990/OtherExpensesGrp/TotalAmt224159
IRS990/OtherExpensesGrp/TotalAmt322846
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Raffle Tickets
IRS990/OtherRevenueMiscGrp/Desc1Reimbursements
IRS990/OtherRevenueMiscGrp/Desc2Space sublease
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0625
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19456
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19456
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt216029
IRS990/OtherRevenueTotalAmt026756
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021030
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0362686
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03320
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03713
IRS990/PayrollTaxesGrp/ProgramServicesAmt029268
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023110
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt078905
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11873
IRS990/ProgSrvcAccomActy2Grp/Desc0ADULT SPORTS PROGRAM provides year-round sports and recreation activities for adults with physical disabilities. Activites offered weekly include wheelchair basketball, power soccer, and goal ball, a unique sport for individuals with visual impairments. Adult teams participate in local, regional and national tournaments, clinics, exhibitions, and other events. The program helps participants increase strength, fitness and mobility, independence, and social skills. Last year this program served 100 participants in on going weekly sports activities and over 240 participants through special events including tournaments, clinics, exhibitions and other activities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0148484
IRS990/ProgSrvcAccomActy3Grp/Desc0ADVENTURES & OUTINGS PROGRAM provides urban outings and outdoor recreation activities for individuals with disabilities of all ages as well as families. Activities include camping, cycling, sailing, guided nature hikes in local parks, museum tours, live theater, music and community events. Wheelchair-accessible transportation is provided. This integrated program promotes active lifestyles, provides access to the outdoors and helps participants increase mobility, independence, social skills, and community engagement. Last year 100 individuals participated in 80 different adventures and outings activities around the greater Bay Area.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0115930
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0955167
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0653
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0449311
IRS990/PYOtherRevenueAmt018792
IRS990/PYProgramServiceRevenueAmt0134117
IRS990/PYRevenuesLessExpensesAmt0114815
IRS990/PYSalariesCompEmpBnftPaidAmt0544603
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0127675
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0914052
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0955167
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0915254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0448599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0434400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03667472
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt056208
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt056208
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt056208
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt056208
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0281040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03587
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04331
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt026753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt014742
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010847
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012962
IRS990ScheduleA/OtherIncome170Grp/TotalAmt083377
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97830
IRS990ScheduleA/PublicSupportPY170Pct00.98490
IRS990ScheduleA/PublicSupportTotal170Amt03948512
IRS990ScheduleA/SubstantialContributorsTotAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.52$0.42$1.10$1.52$1.44$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.72$1.12$1.42$1.59$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.75$0.86$1.08$1.21$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.21$1.17$1.07$1.13$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.19$1.30$1.30$0.95$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.17$0.94$1.09$1.12$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.08$0.95$1.02$1.07$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.06$0.99$0.88$1.06$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.04$1.18$1.62$0.99$0.63
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.55$1.03$0.92$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.05$0.45$1.11$0.99$0.11
2014Summary only. Only limited summary data is available for this year.$0.38$0.05$0.33$1.05$0.97$0.08
2013Summary only. Only limited summary data is available for this year.$0.28$0.03$0.25$0.83$0.89$0.06
2012Summary only. Only limited summary data is available for this year.$0.34$0.02$0.32$0.77$0.86$0.08
2011Summary only. Only limited summary data is available for this year.$0.43$0.03$0.40$0.86$0.92$0.06