Civic Intelligence

Golf Course Superintendents Association of New Jersey Inc

990 • Fiscal year 2015 • EIN 22-2964440

Nov 01, 2014 to Oct 31, 2015 • Filed on Dec 14, 2015

25 US Highway 46 WestWayne, NJ 07470-6801

(973) 812-6467

Siviq Scores

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

Liabilities / Assets

68th percentile

0.06x

Higher debt load relative to assets than 68% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.05x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

54th percentile

4.1%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

10%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$283,752

Up $26,206 (+10%) from 2014

Net Assets

Up

$267,981

Up $13,384 (+5.3%) from 2014

Liabilities

Up

$15,771

Up $12,822 (+435%) from 2014

Revenue

Up

$327,725

Up $30,570 (+10%) from 2014

Expenses

Up

$314,441

Up $40,727 (+15%) from 2014

Net Income

Down

$13,284

Down $10,157 (-43%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $330,450Liabilities 2010: $36,445Net Assets 2010: $294,0052010Assets 2011: $245,522Liabilities 2011: $7,610Net Assets 2011: $237,9122011Assets 2012: $248,123Liabilities 2012: $9,701Net Assets 2012: $238,4222012Assets 2013: $242,896Liabilities 2013: $11,680Net Assets 2013: $231,2162013Assets 2014: $257,546Liabilities 2014: $2,949Net Assets 2014: $254,5972014Assets 2015: $283,752Liabilities 2015: $15,771Net Assets 2015: $267,9812015Assets 2016: $316,082Liabilities 2016: $5,250Net Assets 2016: $310,8322016Assets 2017: $299,939Liabilities 2017: $0Net Assets 2017: $299,9392017Assets 2018: $271,073Liabilities 2018: $0Net Assets 2018: $271,0732018Assets 2019: $323,448Liabilities 2019: $6,000Net Assets 2019: $317,4482019Assets 2020: $326,400Liabilities 2020: $0Net Assets 2020: $326,4002020Assets 2021: $339,509Liabilities 2021: $21,224Net Assets 2021: $318,2852021Assets 2022: $289,765Liabilities 2022: $325Net Assets 2022: $289,4402022Assets 2023: $338,389Liabilities 2023: $1,155Net Assets 2023: $337,2342023Assets 2024: $361,391Liabilities 2024: $0Net Assets 2024: $361,3912024Assets 2025: $363,275Liabilities 2025: $0Net Assets 2025: $363,2752025

Highlighted filing

2015

Assets$283,752
Liabilities$15,771
Net Assets$267,981

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $277,5402010Expenses 2011: $255,3602011Revenue 2012: $203,370Expenses 2012: $203,129Net Income 2012: $2412012Expenses 2013: $214,2082013Revenue 2014: $297,155Expenses 2014: $273,714Net Income 2014: $23,4412014Revenue 2015: $327,725Expenses 2015: $314,441Net Income 2015: $13,2842015Revenue 2016: $406,635Expenses 2016: $363,984Net Income 2016: $42,6512016Revenue 2017: $381,826Expenses 2017: $395,132Net Income 2017: -$13,3062017Revenue 2018: $288,893Expenses 2018: $312,094Net Income 2018: -$23,2012018Revenue 2019: $333,193Expenses 2019: $293,213Net Income 2019: $39,9802019Revenue 2020: $253,983Expenses 2020: $245,031Net Income 2020: $8,9522020Revenue 2021: $269,817Expenses 2021: $277,932Net Income 2021: -$8,1152021Revenue 2022: $312,460Expenses 2022: $327,708Net Income 2022: -$15,2482022Revenue 2023: $318,993Expenses 2023: $272,179Net Income 2023: $46,8142023Revenue 2024: $327,326Expenses 2024: $306,637Net Income 2024: $20,6892024Revenue 2025: $338,370Expenses 2025: $337,944Net Income 2025: $4262025

Highlighted filing

2015

Revenue$327,725
Expenses$314,441
Net Income$13,284
Jump To
Filing Snapshot
Filing Period
Nov 1, 2014 to Oct 31, 2015
Signed
Dec 14, 2015
Return Version
2014v5.0
Gross Receipts
$328,663
Mission and Program Overview

Mission

To serve the golf course superintendent by advancing the profession, offering professional development, and fostering relationships for all members.

The purpose of this association shall be to promote professional improvement through the education and cooperation of its membership. The association shall stand dedicated as an advocate for the golf course superintendent, and strive to demonstrate devotion to the industry, environment, the game of golf and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$216,399$216,271▼ $128
Cash and Non-Interest-Bearing Accounts$38,017$47,767▲ $9,750
Accounts Receivable$3,130$15,575▲ $12,445
Prepaid Expenses and Deferred Charges-$4,139-
Total Assets$257,546$283,752▲ $26,206
Liabilities
Accounts Payable and Accrued Expenses$2,949$15,771▲ $12,822
Total Liabilities$2,949$15,771▲ $12,822
Net Assets / Fund Balance
Unrestricted Net Assets$254,597$267,981▲ $13,384
Total Net Assets Fund Balance$254,597$267,981▲ $13,384
Total Liabilities and Net Assets / Fund Balance$257,546$283,752▲ $26,206
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary ArlioPresident
Jamie DeversDirector
JeremyhrebenDirector
John AlexanderDirector
Mike TardognoDirector
Scott HallDirector
Todd RaischDirector
Tom HigginsDirector
Tyler OteroDirector
Bill MurrayChapter Dele
Brian GjelsvikCommercial R
Rob JohnsonCommercial R
Dr Bruce ClarkeLiaison
Dr Jim MurphyLiaison
Jim CadottPast Preside
Les Carpenter JrSecretary
Joe KinlinTreasurer
Russell HarrisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$22,250
Program Service Revenue
$305,331
Investment Income
$22
Other Revenue
$122
All Other Contributions
$22,250
Change in Net Assets
$13,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$314,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$99,493$290-$99,783
All Other Expenses$31,055$22,310-$53,365
Other Expenses$14,443$51,883-$14,443
Advertising$7,405--$7,405
Office Expenses-$5,982-$5,982
Insurance-$1,273-$1,273
Interest-$73-$73
Total Functional Expenses$232,630$81,811$0$314,441
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 6

DUES PAYING MEMBERS.

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

Per the association's by-laws the officers are elected by mail by the membership based on term limits.

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

The organization's tax return is prepared by an outside accounting firm. Upon completion of the return it is then sent to the executive director who distributes it to all officers and directors for their review. After comments from those parties, the return is finalized by the accounting firm and filed. The as-filed form 990 is presented to the board and discussed at the first board meeting after filing.

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

Officers, directors, and key employees are subject to the conflict of interest policy. All of these individuals complete a conflict of interest questionnaire each year disclosing any areas of conflict. During the year, if a potential conflict arises where an applicable individual has a conflict of interest, the individual recuses themselves from the discussion and decision as mandated by the policy. The policy spells out what notice is to be provided by an individual with a conflict, and then how decision- making therafter is to be effected.

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

The executive committee (4 officers) holds an annual review and then meets with the executive director to discuss her compensation. The committee assesses performance against goals and expectations, reviews the relative competitive position within the market and the industry and makes adjustments as they see fit.

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

No other officers or key employees are compensated.

Form 990, Page 6, Part VI, Line 19

The governing documents and conflict of interest policy are made available to the public upon request at the organization's workplace. The organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Golf Course Superintendents
EIN
22-2964440
Phone
9738126467
Address
25 US HIGHWAY 46 WEST, WAYNE, NJ 07470-6801

Signing Officer

Name
Cece Peabody
Title
Executive Director
Phone
9738126467
Signed
2015-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cece Peabody
Formed
1926
Legal Domicile
Nj
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
19

Preparer

Firm
Wefferling & Company Cpas LLC
Address
35 SMULL AVE, CALDWELL, NJ 07006-5011
Preparer
Lewis H Wefferling
Phone
9732263111
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of this association shall be to promote professional improvement through the education and cooperation of its membership. The association shall stand dedicated as an advocate for the golf course superintendent, and strive to demonstrate devotion to the industry, environment, the game of golf and the community.

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

Encourage youngsters to take up the game of golf.

Form 990, Part IX, Line 24E

Board expenses 2,316 4,364 0 professional fees 0 5,598 0 summer social expenses 4,569 0 0 shop tour/round table 4,495 0 0 unrelated business tax 0 4,058 0 new jersey green council 3,995 0 0 sponsor partner expenses 3,717 0 0 bank charges 353 2,729 0 scholarship-rutgers turf 3,000 0 0 public relations 2,700 0 0 telephone 0 2,433 0 donations 2,000 0 0 sponsor rutgers golf 2,000 0 0 storage 0 1,905 0 postage & shipping 0 930 0 credit card processing 572 268 0 junior tee markers 738 0 0 constant contact 600 0 0 filing fee 0 25 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMMERCIAL R
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IRS990/MissionDesc0THE PURPOSE OF THIS ASSOCIATION SHALL BE TO PROMOTE PROFESSIONAL IMPROVEMENT THROUGH THE EDUCATION AND COOPERATION OF ITS MEMBERSHIP. THE ASSOCIATION SHALL STAND DEDICATED AS AN ADVOCATE FOR THE GOLF COURSE SUPERINTENDENT, AND STRIVE TO DEMONSTRATE DEVOTION TO THE INDUSTRY, ENVIRONMENT, THE GAME OF GOLF AND THE COMMUNITY.
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IRS990/OtherExpensesGrp/Desc2SPONSOR EXPENSES (BARCLAY
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IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS AND CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2NEWSLETTER ADVERTISING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt173825
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH AND SCHOLARSHIPS; PROVIDES FUNDING FOR TURF GRASS MANAGEMENT RESEARCH AND PROVIDES SCHOLARSHIPS FOR PROMISING INDIVIDUALS ENTERING THE INDUSTRY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PERIDICALS FOR MEMBERS BENEFIT; CONTAINS ARTICLES ON TURF MAINTENANCE AND GOLF COURSE MANAGEMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ENCOURAGE YOUNGSTERS TO TAKE UP THE GAME OF GOLF.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THIS ASSOCIATION SHALL BE TO PROMOTE PROFESSIONAL IMPROVEMENT THROUGH THE EDUCATION AND COOPERATION OF ITS MEMBERSHIP. THE ASSOCIATION SHALL STAND DEDICATED AS AN ADVOCATE FOR THE GOLF COURSE SUPERINTENDENT, AND STRIVE TO DEMONSTRATE DEVOTION TO THE INDUSTRY, ENVIRONMENT, THE GAME OF GOLF AND THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENCOURAGE YOUNGSTERS TO TAKE UP THE GAME OF GOLF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PER THE ASSOCIATION'S BY-LAWS THE OFFICERS ARE ELECTED BY MAIL BY THE MEMBERSHIP BASED ON TERM LIMITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S TAX RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. UPON COMPLETION OF THE RETURN IT IS THEN SENT TO THE EXECUTIVE DIRECTOR WHO DISTRIBUTES IT TO ALL OFFICERS AND DIRECTORS FOR THEIR REVIEW. AFTER COMMENTS FROM THOSE PARTIES, THE RETURN IS FINALIZED BY THE ACCOUNTING FIRM AND FILED. THE AS-FILED FORM 990 IS PRESENTED TO THE BOARD AND DISCUSSED AT THE FIRST BOARD MEETING AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. ALL OF THESE INDIVIDUALS COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR DISCLOSING ANY AREAS OF CONFLICT. DURING THE YEAR, IF A POTENTIAL CONFLICT ARISES WHERE AN APPLICABLE INDIVIDUAL HAS A CONFLICT OF INTEREST, THE INDIVIDUAL RECUSES THEMSELVES FROM THE DISCUSSION AND DECISION AS MANDATED BY THE POLICY. THE POLICY SPELLS OUT WHAT NOTICE IS TO BE PROVIDED BY AN INDIVIDUAL WITH A CONFLICT, AND THEN HOW DECISION- MAKING THERAFTER IS TO BE EFFECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE COMMITTEE (4 OFFICERS) HOLDS AN ANNUAL REVIEW AND THEN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS HER COMPENSATION. THE COMMITTEE ASSESSES PERFORMANCE AGAINST GOALS AND EXPECTATIONS, REVIEWS THE RELATIVE COMPETITIVE POSITION WITHIN THE MARKET AND THE INDUSTRY AND MAKES ADJUSTMENTS AS THEY SEE FIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO OTHER OFFICERS OR KEY EMPLOYEES ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S WORKPLACE. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BOARD EXPENSES 2,316 4,364 0 PROFESSIONAL FEES 0 5,598 0 SUMMER SOCIAL EXPENSES 4,569 0 0 SHOP TOUR/ROUND TABLE 4,495 0 0 UNRELATED BUSINESS TAX 0 4,058 0 NEW JERSEY GREEN COUNCIL 3,995 0 0 SPONSOR PARTNER EXPENSES 3,717 0 0 BANK CHARGES 353 2,729 0 SCHOLARSHIP-RUTGERS TURF 3,000 0 0 PUBLIC RELATIONS 2,700 0 0 TELEPHONE 0 2,433 0 DONATIONS 2,000 0 0 SPONSOR RUTGERS GOLF 2,000 0 0 STORAGE 0 1,905 0 POSTAGE & SHIPPING 0 930 0 CREDIT CARD PROCESSING 572 268 0 JUNIOR TEE MARKERS 738 0 0 CONSTANT CONTACT 600 0 0 FILING FEE 0 25 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0314441
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IRS990/TotalProgramServiceRevenueAmt0305331
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0327725
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IRS990/TotalVolunteersCnt019
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IRS990/USAddress/CityNm0WAYNE
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IRS990/USAddress/ZIPCd0074706801
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IRS990/WebsiteAddressTxt0WWW.GCSANJ.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CECE PEABODY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09738126467
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GOLF COURSE SUPERINTENDENTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION OF NEW JERSEY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223701514
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEFFERLING & COMPANY CPAS LLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CALDWELL

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$3.38$3.38$0.00
2024Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$3.27$3.07$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.38$0.01$3.37$3.19$2.72$0.47
2022Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.89$3.12$3.28$0.15
2021Detailed filing. Detailed filing data is available for this year.$3.40$0.21$3.18$2.70$2.78$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$2.54$2.45$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.23$0.06$3.17$3.33$2.93$0.40
2018Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$2.89$3.12$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.00$0.00$3.00$3.82$3.95$0.13
2016Detailed filing. Detailed filing data is available for this year.$3.16$0.05$3.11$4.07$3.64$0.43
2015Detailed filing. Detailed filing data is available for this year.$2.84$0.16$2.68$3.28$3.14$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$2.97$2.74$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.12$2.31$2.14
2012Summary only. Only limited summary data is available for this year.$2.48$0.10$2.38$2.03$2.03$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.08$2.38$2.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.36$2.94$2.78