Civic Intelligence

Free Arts DBA Free Arts for Abused Children

990 • Fiscal year 2017 • EIN 95-3252001

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 19, 2018

11099 S La Cienega BoulevardLos Angeles, CA 90045

(310) 313-4278

Siviq Scores

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

Liabilities / Assets

75th percentile

0.25x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

25th percentile

-6.4%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$64,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

6th percentile

-27%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

21%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$106,195

Flat from 2017

Net Assets

Flat

$80,147

Flat from 2017

Liabilities

Flat

$26,048

Flat from 2017

Revenue

Flat

$648,555

Flat from 2017

Expenses

Flat

$689,837

Flat from 2017

Net Income

Flat

-$41,282

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $424,845Liabilities 2010: $27,985Net Assets 2010: $396,8602010Assets 2011: $378,828Liabilities 2011: $27,883Net Assets 2011: $350,9452011Assets 2012: $401,411Liabilities 2012: $29,506Net Assets 2012: $371,9052012Assets 2013: $286,177Liabilities 2013: $27,160Net Assets 2013: $259,0172013Assets 2014: $203,752Liabilities 2014: $28,713Net Assets 2014: $175,0392014Assets 2015: $158,258Liabilities 2015: $27,589Net Assets 2015: $130,6692015Assets 2016: $145,228Liabilities 2016: $23,799Net Assets 2016: $121,4292016Assets 2017: $106,195Liabilities 2017: $26,048Net Assets 2017: $80,1472017Assets 2017: $106,195Liabilities 2017: $26,048Net Assets 2017: $80,1472017Assets 2018: $181,330Liabilities 2018: $48,381Net Assets 2018: $132,9492018Assets 2019: $197,585Liabilities 2019: $34,674Net Assets 2019: $162,9112019Assets 2020: $310,538Liabilities 2020: $14,389Net Assets 2020: $296,1492020Assets 2021: $384,928Liabilities 2021: $12,360Net Assets 2021: $372,5682021Assets 2022: $622,835Liabilities 2022: $54,917Net Assets 2022: $567,9182022Assets 2023: $511,799Liabilities 2023: $38,527Net Assets 2023: $473,2722023Assets 2024: $689,558Liabilities 2024: $84,138Net Assets 2024: $605,4202024

Highlighted filing

2017

Assets$106,195
Liabilities$26,048
Net Assets$80,147

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $484,5172010Expenses 2011: $526,0702011Expenses 2012: $500,7512012Revenue 2013: $381,866Expenses 2013: $487,503Net Income 2013: -$105,6372013Revenue 2014: $458,157Expenses 2014: $542,135Net Income 2014: -$83,9782014Revenue 2015: $549,501Expenses 2015: $593,871Net Income 2015: -$44,3702015Revenue 2016: $538,074Expenses 2016: $547,314Net Income 2016: -$9,2402016Revenue 2017: $648,555Expenses 2017: $689,837Net Income 2017: -$41,2822017Revenue 2017: $648,555Expenses 2017: $689,837Net Income 2017: -$41,2822017Revenue 2018: $835,405Expenses 2018: $782,603Net Income 2018: $52,8022018Revenue 2019: $795,511Expenses 2019: $765,549Net Income 2019: $29,9622019Revenue 2020: $777,673Expenses 2020: $644,435Net Income 2020: $133,2382020Revenue 2021: $733,617Expenses 2021: $657,198Net Income 2021: $76,4192021Revenue 2022: $856,769Expenses 2022: $661,419Net Income 2022: $195,3502022Revenue 2023: $606,883Expenses 2023: $700,959Net Income 2023: -$94,0762023Revenue 2024: $835,867Expenses 2024: $703,719Net Income 2024: $132,1482024

Highlighted filing

2017

Revenue$648,555
Expenses$689,837
Net Income-$41,282
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 19, 2018
Return Version
2017v2.2
Gross Receipts
$671,560
Mission and Program Overview

Mission

Free Arts programs inspire hope in the lives of children who have experienced abuse, neglect, poverty and homelessness through innovative creative arts programs and positive interactions with caring adult volunteers. Free Arts envisions a society of individuals from different communities, cultures and life experiences connecting through the healing power of art to interrut the cycle of violence, create understanding, build self-esteem and nurture better lives.

Free Arts programs inspire hope in the lives of children who have experienced abuse, neglect, povery and homelessness through innovative creative arts programs and positive interactions with caring adult volunteers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,738$70,647▼ $16,091
Pledges and Grants Receivable$41,270$16,691▼ $24,579
Prepaid Expenses and Deferred Charges$5,236$8,353▲ $3,117
Land, Buildings, and Equipment, Net$1,569$87▼ $1,482
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$145,228$106,195▼ $39,033
Other Assets Total$10,415$10,417▲ $2
Liabilities
Other Liabilities$17,383$17,383→ $0
Accounts Payable and Accrued Expenses$6,416$8,665▲ $2,249
Total Liabilities$23,799$26,048▲ $2,249
Net Assets / Fund Balance
Unrestricted Net Assets$121,429$74,647▼ $46,782
Temporarily Rstr Net Assets-$5,500-
Total Net Assets Fund Balance$121,429$80,147▼ $41,282
Total Liabilities and Net Assets / Fund Balance$145,228$106,195▼ $39,033

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$27,303$27,303
Other Land Buildings$87$6,909$6,996
Other Assets Org$2--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan FordExecutive DirectorFT$64,000$64,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$613,051
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$35,504
All Other Contributions
$584,856
Change in Net Assets
$-41,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$648,555
Total Revenue per Audited Statements
$648,555
Total Revenue per Form 990
$648,555
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$438,410
Salaries, Compensation, and Employee Benefits$251,427
Total Fundraising Expense$63,410
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,907$9,852$26,168$153,927
Current Officers, Directors, Trustees, and Key Employees$48,640$3,840$11,520$64,000
Fees for Services Management$38,887$3,070$9,210$51,167
All Other Expenses$21,001$2,197$5,091$28,289
Occupancy$16,715$1,397$3,710$21,822
Fees for Services Accounting-$19,273-$19,273
Other Employee Benefits$13,530$1,130$3,004$17,664
Payroll Taxes$12,130$1,014$2,692$15,836
Insurance$6,873$574$1,525$8,972
Other Expenses$6,303$227$5$6,535
Office Expenses$2,183$182$485$2,850
Depreciation Depletion-$1,482-$1,482
Total Functional Expenses$573,527$52,900$63,410$689,837

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$689,837
Total Expenses per Audited Statements$689,837
Total Expenses per Form 990$689,837
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,509
Fundraising Direct Expenses$23,005
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Swagger$69,713$49,897$23,005$26,892
Fun Day$16,991$8,612-$8,612
Total Events$86,704$58,509$23,005$35,504
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
Due to National Advisory Board$17,383
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
No
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

The Form 990 is reviewed and approved by the members of the Board of Directors

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

Prior to board or committee action on a Contract or Transaction involving a Conflict of interest, a director or committee member having a Conflict of Interest and who is in attendance at the meeting shall disclose all facts material to the Conflict of Interest. Such disclosure shall be reflected in the minutes of the meeting. If board members are aware that staff or other volunteers have a conflict of interest, relevant facts should be disclosed by the board memberor by the interested person him/herself if invited to the board meeting as a guest for purposes of disclosure. A person who has a Conflict of Interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the Contract or Transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot.

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

The Form 990 is available to the public in the website of the Attorney General's Office, guidestar.org, and on the Organization's website - www.freearts.org

Filing and Contact Details

Filer

Filer Name
Free Arts
EIN
95-3252001
Phone
3103134278
Address
11099 S La Cienega Boulevard, Los Angeles, CA 90045

Signing Officer

Name
Joan Ford
Title
Executive Director
Signed
2018-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Ford
Formed
1977
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
184

Preparer

Firm
Suarez Tax Services LLP
Address
1891 N Gaffey St Suite 231, San Pedro, CA 90731
Preparer
Brian Suarez
Phone
3108327887
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization follows the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC), Accounting for Uncertainty of Income Taxes, which prescribes a minimum recognition threshold and measurement methodology for tax positions taken , or expected to be taken, in a tax return prior to recognition in the financial statements. The standard also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Organization is exemt from tax under Section 501(c)(3) of the Internal Revenue Code. The Organization believes that it has appropriate support for the positions taken on its tax returns and that the exempt status would be sustained on examination. The Organization classifies interest and penalties on underpayments of income taxes, if any, as interest excpense and penalties, respectively, on the statement of activities. The Organization files tax returns in the United States federal and California state jurisdictions. The Organization is no longer subject to tax examinations for California before 2013 or for the United States federal purposes before 2014.

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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Free Arts programs inspire hope in the lives of children who have experienced abuse, neglect, poverty and homelessness through innovative creative arts programs and positive interactions with caring adult volunteers. Free Arts envisions a society of individuals from different communities, cultures and life experiences connecting through the healing power of art to interrut the cycle of violence, create understanding, build self-esteem and nurture better lives.
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IRS990/OtherExpensesGrp/Desc0Contributed services
IRS990/OtherExpensesGrp/Desc1Court House program
IRS990/OtherExpensesGrp/Desc2Third party event
IRS990/OtherExpensesGrp/Desc3Program expenses-other costs
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IRS990/OtherExpensesGrp/ProgramServicesAmt36303
IRS990/OtherExpensesGrp/TotalAmt0275759
IRS990/OtherExpensesGrp/TotalAmt114469
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IRS990/OtherExpensesGrp/TotalAmt36535
IRS990/OtherLiabilitiesGrp/BOYAmt017383
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026168
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09852
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0153927
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt041270
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08353
IRS990/PrincipalOfficerNm0Joan Ford
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-41282
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0538074
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0496324
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0410029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0222259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02279737
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0613051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0538074
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0496324
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0410029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0222259
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IRS990ScheduleA/TotalSupportAmt02279872
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027303
IRS990ScheduleD/ExpensesSubtotalAmt0689837
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt19415
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Artwork
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt087
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06909
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06996
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017383
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to National Advisory Board
IRS990ScheduleD/RevenueSubtotalAmt0648555
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization follows the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC), Accounting for Uncertainty of Income Taxes, which prescribes a minimum recognition threshold and measurement methodology for tax positions taken , or expected to be taken, in a tax return prior to recognition in the financial statements. The standard also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Organization is exemt from tax under Section 501(c)(3) of the Internal Revenue Code. The Organization believes that it has appropriate support for the positions taken on its tax returns and that the exempt status would be sustained on examination. The Organization classifies interest and penalties on underpayments of income taxes, if any, as interest excpense and penalties, respectively, on the statement of activities. The Organization files tax returns in the United States federal and California state jurisdictions. The Organization is no longer subject to tax examinations for California before 2013 or for the United States federal purposes before 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt010417
IRS990ScheduleD/TotalExpensesPerForm990Amt0689837
IRS990ScheduleD/TotalLiabilityAmt017383
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt023005
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Art Swagger
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Fun Day
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt069713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016991
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08612
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023005
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed and approved by the members of the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Prior to board or committee action on a Contract or Transaction involving a Conflict of interest, a director or committee member having a Conflict of Interest and who is in attendance at the meeting shall disclose all facts material to the Conflict of Interest. Such disclosure shall be reflected in the minutes of the meeting. If board members are aware that staff or other volunteers have a conflict of interest, relevant facts should be disclosed by the board memberor by the interested person him/herself if invited to the board meeting as a guest for purposes of disclosure. A person who has a Conflict of Interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the Contract or Transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is available to the public in the website of the Attorney General's Office, guidestar.org, and on the Organization's website - www.freearts.org
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$0.84$6.05$8.36$7.04$1.32
2023Summary only. Only limited summary data is available for this year.$5.12$0.39$4.73$6.07$7.01$0.94
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.55$5.68$8.57$6.61$1.95
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.12$3.73$7.34$6.57$0.76
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.14$2.96$7.78$6.44$1.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.35$1.63$7.96$7.66$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.48$1.33$8.35$7.83$0.53
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.26$0.80$6.49$6.90$0.41
2017Summary only. Only limited summary data is available for this year.$1.06$0.26$0.80$6.49$6.90$0.41
2016Summary only. Only limited summary data is available for this year.$1.45$0.24$1.21$5.38$5.47$0.09
2015Summary only. Only limited summary data is available for this year.$1.58$0.28$1.31$5.50$5.94$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.04$0.29$1.75$4.58$5.42$0.84
2013Detailed filing. Detailed filing data is available for this year.$2.86$0.27$2.59$3.82$4.88$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.30$3.72$5.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.28$3.51$5.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.28$3.97$4.85