Civic Intelligence

AIDS Project of the East Bay

990 • Fiscal year 2014 • EIN 94-3061583

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 17, 2015

Organization Profilewww.APEB.org
1320 Webster Street94612

(510) 663-7950

Siviq Scores

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

Liabilities / Assets

77th percentile

0.46x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.07x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

21st percentile

-9.0%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

58th percentile

$76,671

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

3rd percentile

-37%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$382,478

Down $228,050 (-37%) from 2013

Net Assets

Down

$204,686

Down $236,381 (-54%) from 2013

Liabilities

Up

$177,792

Up $8,331 (+4.9%) from 2013

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin21st percentile

Revenue

$2,613,902

No earlier filing loaded for comparison.

Expenses

Up

$2,850,283

Up $152,527 (+5.7%) from 2013

Net Income

-$236,381

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $644,361Liabilities 2011: $89,705Net Assets 2011: $554,6562011Assets 2012: $601,136Liabilities 2012: $129,521Net Assets 2012: $471,6152012Assets 2013: $610,528Liabilities 2013: $169,461Net Assets 2013: $441,0672013Assets 2014: $382,478Liabilities 2014: $177,792Net Assets 2014: $204,6862014Assets 2015: $388,445Liabilities 2015: $248,823Net Assets 2015: $139,6222015Assets 2016: $224,811Liabilities 2016: $155,622Net Assets 2016: $69,1892016Assets 2017: $332,893Liabilities 2017: $159,759Net Assets 2017: $173,1342017Assets 2018: $150,636Liabilities 2018: $243,394Net Assets 2018: -$92,7582018Assets 2019: $126,820Liabilities 2019: $524,818Net Assets 2019: -$397,9982019Assets 2020: $265,169Liabilities 2020: $805,034Net Assets 2020: -$539,8652020Assets 2021: $232,122Liabilities 2021: $792,492Net Assets 2021: -$560,3702021Assets 2022: $63,605Liabilities 2022: $640,041Net Assets 2022: -$576,4362022Assets 2023: $549,039Liabilities 2023: $754,447Net Assets 2023: -$205,4082023Assets 2024: $501,123Liabilities 2024: $746,827Net Assets 2024: -$245,7042024

Highlighted filing

2014

Assets$382,478
Liabilities$177,792
Net Assets$204,686
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,051,5772011Expenses 2012: $2,073,0352012Expenses 2013: $2,697,7562013Revenue 2014: $2,613,902Expenses 2014: $2,850,283Net Income 2014: -$236,3812014Revenue 2015: $2,474,187Expenses 2015: $2,539,251Net Income 2015: -$65,0642015Revenue 2016: $1,951,448Expenses 2016: $2,021,881Net Income 2016: -$70,4332016Revenue 2017: $2,200,397Expenses 2017: $2,122,410Net Income 2017: $77,9872017Revenue 2018: $1,742,889Expenses 2018: $2,008,781Net Income 2018: -$265,8922018Revenue 2019: $1,310,329Expenses 2019: $1,429,894Net Income 2019: -$119,5652019Revenue 2020: $1,396,993Expenses 2020: $1,538,860Net Income 2020: -$141,8672020Revenue 2021: $1,384,333Expenses 2021: $1,468,262Net Income 2021: -$83,9292021Revenue 2022: $1,352,115Expenses 2022: $1,370,942Net Income 2022: -$18,8272022Revenue 2023: $1,224,475Expenses 2023: $854,884Net Income 2023: $369,5912023Revenue 2024: $856,779Expenses 2024: $926,800Net Income 2024: -$70,0212024

Highlighted filing

2014

Revenue$2,613,902
Expenses$2,850,283
Net Income-$236,381
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 17, 2015
Return Version
2013v4.0
Gross Receipts
$2,613,902
Mission and Program Overview

Mission

AIDS Project of the East Bay is focused on the prevention of the spread of HIV and supports individuals living with the virus through programs targeted at some of the most vulnerable and marginalized individuals. The corporation seeks to provide culturally sensitive, non-judgmental and effective services to all persons and communities in Alameda County living with and affected by HIV.

A community based organization dedicated to preventing the spread of HIV and supporting individuals infected with the virus through programs targeted at some of the most vulnerable and marginalized individuals in Alameda County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$440,129$211,891▼ $228,238
Land, Buildings, and Equipment, Net$94,504$87,594▼ $6,910
Cash and Non-Interest-Bearing Accounts$44,843$44,325▼ $518
Prepaid Expenses and Deferred Charges$21,546$29,162▲ $7,616
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$610,528$382,478▼ $228,050
Other Assets Total$9,506$9,506→ $0
Liabilities
Accounts Payable and Accrued Expenses$169,461$177,792▲ $8,331
Total Liabilities$169,461$177,792▲ $8,331
Net Assets / Fund Balance
Unrestricted Net Assets$388,672$120,487▼ $268,185
Temporarily Rstr Net Assets$52,395$84,199▲ $31,804
Total Net Assets Fund Balance$441,067$204,686▼ $236,381
Total Liabilities and Net Assets / Fund Balance$610,528$382,478▼ $228,050

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$55,196$76,753$131,949
Equipment$32,398$58,004$90,402
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alvan G QuaminaFmr Exec DirectorFT$76,671$76,671

Board Members and Trustees

NameTitle
Robert W Williams IIIChair
James TaylorVice Chair
Darryl G MooreBoard Member
Nichole D Albert-LittleBoard Member
Rob NewellsBoard Member
Keith K FongSecretary
Douglas MarklingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,083,169
Program Service Revenue
$509,155
Investment Income
$5
Other Revenue
$21,573
All Other Contributions
$177,803
Change in Net Assets
$-236,381

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,613,902
Total Revenue per Audited Statements
$2,613,902
Total Revenue per Form 990
$2,613,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,674,574
Salaries, Compensation, and Employee Benefits$1,175,709
Total Fundraising Expense$23,851
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$858,704$73,005$10,875$942,584
Other Salaries and Wages$732,652$130,047$5,498$868,197
Occupancy$199,968$23,240$70$223,278
Other Employee Benefits$127,816$11,245$2,332$141,393
Payroll Taxes$80,859$7,114$1,475$89,448
Current Officers, Directors, Trustees, and Key Employees$64,701$11,485$485$76,671
Office Expenses$22,823$34,734$870$58,427
Fees for Services Accounting-$49,250-$49,250
Other Expenses$309,492$24,300-$24,300
Insurance$18,435$1,715-$20,150
Information Technology$4,036$13,094-$17,130
Depreciation Depletion-$16,510-$16,510
Travel$3,325$7,882$2,246$13,453
Total Functional Expenses$2,422,811$403,621$23,851$2,850,283

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,850,283
Total Expenses per Audited Statements$2,850,283
Total Expenses per Form 990$2,850,283
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
Yes
Management duties delegated
No

Governance Explanations

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

“The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an affidavit is signed to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed with the designated governmental agencies. Before the tax returns are filed, a final tax return copy is forwarded to all Board members. The tax returns are then signed by the organization, stamped with certified return receipt and timely placed in the mail for filing.”

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

“The Board of Directors annually sign a non conflict of interest declaration.”

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

“The Board of Directors review and approve any changes to the compensation of the Executive Director”

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

“Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request”

Filing and Contact Details

Filer

EIN
94-3061583
Phone
5106637950

Signing Officer

Name
Robert W Williams III
Title
Chair
Signed
2015-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert W Williams III
Formed
1983
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
41
Volunteers
28

Preparer

Preparer
Madeleine M RocamoraEA
Phone
9256030800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“APEB is exempt from Federal and State Income Tax under Section 501(c) (3) of the Internal Revenue Code, and Section 23701(d) of the State of California Revenue and Taxation Code, whereby only unrelated business income is subject to Federal and State Income Tax. APEB has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by APEB in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.”

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0141393
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IRS990/OtherExpensesGrp/Desc1Bad Debts
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029162
IRS990/PrincipalOfficerNm0Robert W Williams III
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0509155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0509155
IRS990/ProgSrvcAccomActy2Grp/Desc0APEB's Health Promotion department provides numerous programs of education and prevention to HIV/AIDS infected and at risk individuals. Counselors are available to assist clients in making decisions about healthcare and HIV prevention. Additionally, the Health Promotion department provides support to transgender individuals by offering a safe space to focus on spiritual and emotional growth, hormones (safely) legal name and documents changes, knowing one's rights, and linkage to education, job training as well as other creative outlets.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0761119
IRS990/ProgSrvcAccomActy3Grp/Desc0APEB Wellness Center provides a variety of free health care services for those individuals living with HIV who cannot afford medical care. APEB's clinic is staffed by skilled case workers who assist with acquiring medication through the AIDS Drug Assistance Program (ADAP). No HIV positive person needing care is turned away from APEB Wellness Center. Since 1983, APEB's Wellness Center ha provided high quality, state of the art, conscientious care to support the health of our clients. The Wellness Center also includes a Counseling Center staffed by two Psychologists, and a mental health Case Worker. Patients with concerns about issues related to mental health, substance abuse, anxiety, depression, or who may just feel they need to talk are eligible for free consulting with our skilled team.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0245837
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYProgramServiceRevenueAmt0413698
IRS990/PYRevenuesLessExpensesAmt0-30548
IRS990/PYSalariesCompEmpBnftPaidAmt01183679
IRS990/PYTotalExpensesAmt02697756
IRS990/PYTotalRevenueAmt02667208
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-236381
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02083169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02246378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01823360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02070617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01868359
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010091883
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01105
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01791
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01065081
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06489
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt024368
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt027294
IRS990ScheduleA/OtherIncome170Grp/TotalAmt079724
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IRS990ScheduleA/PublicSupportCY170Pct00.99200
IRS990ScheduleA/PublicSupportPY170Pct00.99430
IRS990ScheduleA/PublicSupportTotal170Amt010091883
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02083169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02246378
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01823360
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02070617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01868359
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010091883
IRS990ScheduleA/TotalSupportAmt010173398
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt058004
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt076753
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0131949
IRS990ScheduleD/RevenueSubtotalAmt02613902
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0APEB is exempt from Federal and State Income Tax under Section 501(c) (3) of the Internal Revenue Code, and Section 23701(d) of the State of California Revenue and Taxation Code, whereby only unrelated business income is subject to Federal and State Income Tax. APEB has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by APEB in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an affidavit is signed to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed with the designated governmental agencies. Before the tax returns are filed, a final tax return copy is forwarded to all Board members. The tax returns are then signed by the organization, stamped with certified return receipt and timely placed in the mail for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors annually sign a non conflict of interest declaration.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors review and approve any changes to the compensation of the Executive Director
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsEOYAmt0382478
IRS990/TotalAssetsGrp/BOYAmt0610528
IRS990/TotalAssetsGrp/EOYAmt0382478
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02083169

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$382,478
Liabilities
$177,792
Net assets
$204,686
Revenue
$2,613,902
Expenses
$2,850,283
Net income
-$236,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.75$0.25$0.86$0.93$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.75$0.21$1.22$0.85$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.64$0.58$1.35$1.37$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.79$0.56$1.38$1.47$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.81$0.54$1.40$1.54$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.52$0.40$1.31$1.43$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.24$0.09$1.74$2.01$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.16$0.17$2.20$2.12$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.16$0.07$1.95$2.02$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.25$0.14$2.47$2.54$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.18$0.20$2.61$2.85$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.17$0.44$2.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.13$0.47$2.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.09$0.55$2.05