Civic Intelligence

Big Brothers - Big Sisters of Will and Grundy Counties

990 • Fiscal year 2018 • EIN 23-7072557

Jan 01, 2018 to Dec 31, 2018 • Filed on May 30, 2019

417 Taylor StJoliet, IL 60435

(815) 723-2227

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

26th percentile

-5.7%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

53rd percentile

$70,000

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

14th percentile

-9.5%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

4.1%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,445,877

Down $151,104 (-9.5%) from 2017

Net Assets

Down

$1,444,754

Down $149,995 (-9.4%) from 2017

Liabilities

Down

$1,123

Down $1,109 (-50%) from 2017

Revenue

Up

$393,721

Up $15,526 (+4.1%) from 2017

Expenses

Up

$416,041

Up $1,959 (+0.5%) from 2017

Net Income

Up

-$22,320

Up $13,567 (+38%) from 2017

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: $1,719,576Liabilities 2011: $83,636Net Assets 2011: $1,635,9402011Assets 2012: $1,705,990Liabilities 2012: $64,680Net Assets 2012: $1,641,3102012Assets 2013: $1,563,029Liabilities 2013: $3,092Net Assets 2013: $1,559,9372013Assets 2014: $1,576,959Liabilities 2014: $2,580Net Assets 2014: $1,574,3792014Assets 2015: $1,548,092Liabilities 2015: $1,297Net Assets 2015: $1,546,7952015Assets 2016: $1,546,787Liabilities 2016: $2,268Net Assets 2016: $1,544,5192016Assets 2017: $1,596,981Liabilities 2017: $2,232Net Assets 2017: $1,594,7492017Assets 2018: $1,445,877Liabilities 2018: $1,123Net Assets 2018: $1,444,7542018Assets 2019: $1,454,739Liabilities 2019: $8,473Net Assets 2019: $1,446,2662019Assets 2020: $1,850,671Liabilities 2020: $584,291Net Assets 2020: $1,266,3802020Assets 2021: $1,886,228Liabilities 2021: $626,868Net Assets 2021: $1,259,3602021Assets 2022: $1,592,215Liabilities 2022: $552,290Net Assets 2022: $1,039,9252022Assets 2023: $684,806Liabilities 2023: $130,558Net Assets 2023: $554,2482023Assets 2024: $523,666Liabilities 2024: $2,000Net Assets 2024: $521,6662024

Highlighted filing

2018

Assets$1,445,877
Liabilities$1,123
Net Assets$1,444,754

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,892,5842011Expenses 2012: $506,8002012Revenue 2013: $374,720Expenses 2013: $475,976Net Income 2013: -$101,2562013Revenue 2014: $515,352Expenses 2014: $508,770Net Income 2014: $6,5822014Revenue 2015: $375,114Expenses 2015: $386,864Net Income 2015: -$11,7502015Revenue 2016: $371,666Expenses 2016: $407,866Net Income 2016: -$36,2002016Revenue 2017: $378,195Expenses 2017: $414,082Net Income 2017: -$35,8872017Revenue 2018: $393,721Expenses 2018: $416,041Net Income 2018: -$22,3202018Revenue 2019: $291,204Expenses 2019: $399,656Net Income 2019: -$108,4522019Revenue 2020: $205,061Expenses 2020: $388,259Net Income 2020: -$183,1982020Revenue 2021: $364,081Expenses 2021: $460,660Net Income 2021: -$96,5792021Revenue 2022: $205,475Expenses 2022: $424,902Net Income 2022: -$219,4272022Revenue 2023: $280,044Expenses 2023: $445,499Net Income 2023: -$165,4552023Revenue 2024: $235,459Expenses 2024: $263,113Net Income 2024: -$27,6542024

Highlighted filing

2018

Revenue$393,721
Expenses$416,041
Net Income-$22,320
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 30, 2019
Return Version
2018v3.1
Gross Receipts
$434,960
Mission and Program Overview

Mission

To help children reach their potential through professionally supported one to one relationships with measurable impact.

The organization uses various programs to facilitate one-on-one mentoring relationships between children and mentors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$787,819$728,493▼ $59,326
Land, Buildings, and Equipment, Net$649,005$623,509▼ $25,496
Savings and Temporary Cash Investments$136,618$82,455▼ $54,163
Cash and Non-Interest-Bearing Accounts$23,539$11,420▼ $12,119
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,596,981$1,445,877▼ $151,104
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,232$1,123▼ $1,109
Total Liabilities$2,232$1,123▼ $1,109
Net Assets / Fund Balance
Unrestricted Net Assets$942,749$792,754▼ $149,995
Permanently Rstr Net Assets$605,000$605,000→ $0
Temporarily Rstr Net Assets$47,000$47,000→ $0
Total Net Assets Fund Balance$1,594,749$1,444,754▼ $149,995
Total Liabilities and Net Assets / Fund Balance$1,596,981$1,445,877▼ $151,104

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$469,253$241,447$710,700
Land$140,000-$140,000
Leasehold Improvements$14,256$51,049$65,305

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$777,736-▲ $57,842-$719,894
2017$678,569-▲ $99,167-$777,736
2016$639,556-▲ $39,013-$678,569
2015$649,273-▼ $3,752-$639,556
2014$680,273-▲ $19,000$50,000$649,273
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael TraftonCEOFT$70,000$70,000

Board Members and Trustees

NameTitle
Neil NarineChairman
Katie NapierFinance Chair
Patrick SchumacherGovern. Chair
Alex BoryszewskiVice President
April KubinskiDirector
Brian LeganDirector
Dick KopczickDirector
Drake KellyDirector
Edward KerfinDirector
Jennifer HowardDirector
Lauren Staley FerryDirector
Lea NorbutDirector
Michele VanaDirector
Mike ThielDirector
Natalie ManleyDirector
Shelby HammondDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$285,623
Program Service Revenue
$0
Investment Income
$77,087
Other Revenue
$31,011
All Other Contributions
$78,312
Change in Net Assets
$-22,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$386,013
Revenue Not Reported on Financial Statements
$7,708
Revenue Not Reported on Form 990
$-99,202
Total Revenue per Audited Statements
$286,811
Total Revenue per Form 990
$393,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$233,481
Other Expenses$182,560
Total Fundraising Expense$5,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,031--$142,031
Current Officers, Directors, Trustees, and Key Employees$70,000--$70,000
Fees for Services Other$41,800--$41,800
Depreciation Depletion$19,122$3,060$3,314$25,496
Occupancy$5,781$17,459-$23,240
Payroll Taxes$21,450--$21,450
Fees for Services Accounting-$13,200-$13,200
Insurance-$7,959-$7,959
Payments to Affiliates-$7,946-$7,946
Fees for Service Investment Mgmnt Fees-$7,708-$7,708
Office Expenses$1,988$2,996$1,035$6,019
All Other Expenses$1,967$3,085$748$5,800
Other Expenses$2,217$2,832-$2,217
Travel$1,070$56$13$1,139
Advertising$350--$350
Total Functional Expenses$344,630$66,301$5,110$416,041

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$436,806
Total Expenses per Form 990$416,041
Expenses per Audited Statements$408,333
Expenses Not Reported on Form 990$28,473
Expenses Not Reported on Financial Statements$7,708
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,766
Fundraising Gross Income$26,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowl for Kids Sake$44,135$6,425$3,063$3,362
Paint Night$67,546$4,690$3,146$1,544
Total Events$154,733$22,679$31,766$-9,087
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
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, Part VI, Line 11B: Form 990 Review Process

The annual 990 is reviewed by the chief executive officer and the members of the finance committee prior to issuance.

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

Compliance with the conflict of interest policy is evaluated by management and the board of directors on an annual basis, when a new employee is hired, and when a new director is elected.

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

An annual board review of the ceo's performance is based on annual agency performance data, in which the ceo has a role in establishing and evaluating, precedes any discussion of ceo compensation. The board determines the amount of total reasonable compensation on an annual basis, and has set a cap on the ceo's total compensation at an amount that does not exceed the determined reasonable compensation.

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

The organization makes its governing documents, conflict of interest policies, financial statements and form 990 available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Big Brothers Big Sisters
EIN
23-7072557
Phone
8157232227
Address
417 TAYLOR ST, JOLIET, IL 60435

Signing Officer

Name
Neil Narine
Title
Chairman
Signed
2019-05-30
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
3,500

Preparer

Firm
Mack & Associates Pc
Address
116 E WASHINGTON ST STE ONE, MORRIS, IL 60450-2286
Preparer
Tawnya Mack
Phone
8159423306
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

Process has not changed from the prior year

Financial Statement Notes

Part X : FIN48 Footnote

Big Brothers Big Sisters of Will and Grundy Counties is a not-for-profit organization that is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Organization generates income from the rental of bus benches. Income derived from this rental activity is subject to tax on unrelated business income. In accordance with the modified cash basis of accounting, no tax benefit or liability related to this position has been recognized for the year ended December 31, 2017. In addition, the Organization has been determined by the Internal Revenue Service not to be a b

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Bus bench expenses $0 rental expenses $9473

Part XII, Line 2D: Other expenses and losses per audited F/S

Bus bench expenses $0 rental expenses $9473

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt13CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14FINANCE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt16GOVERN. CHAIR
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IRS990/FormationYr01971
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingDirectExpensesAmt031766
IRS990/FundraisingGrossIncomeAmt026010
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossRentsGrp/RealAmt017000
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IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt07959
IRS990/InsuranceGrp/TotalAmt07959
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt077087
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0728493
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IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0623509
IRS990/LandBldgEquipCostOrOtherBssAmt0916005
IRS990/LegalDomicileStateCd0IL
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO HELP CHILDREN REACH THEIR POTENTIAL THROUGH PROFESSIONALLY SUPPORTED ONE TO ONE RELATIONSHIPS WITH MEASURABLE IMPACT.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01594749
IRS990/NetAssetsOrFundBalancesEOYAmt01444754
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5756
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07527
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IRS990/NoncashContributionsAmt018503
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IRS990/OccupancyGrp/ProgramServicesAmt05781
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IRS990/OfficeExpensesGrp/TotalAmt06019
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
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IRS990/OtherExpensesGrp/Desc1VOLUNTEER/MENTOR TRAINING
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL AND MAINTENAN
IRS990/OtherExpensesGrp/Desc3BACKGROUND AND FINGERPRINTING
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IRS990/OtherExpensesGrp/ProgramServicesAmt018503
IRS990/OtherExpensesGrp/ProgramServicesAmt118351
IRS990/OtherExpensesGrp/ProgramServicesAmt22217
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IRS990/OtherExpensesGrp/TotalAmt22832
IRS990/OtherExpensesGrp/TotalAmt32217
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12800
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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0605000
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt020045
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IRS990/PYOtherExpensesAmt0175255
IRS990/PYOtherRevenueAmt014616
IRS990/PYRevenuesLessExpensesAmt0-35887
IRS990/PYSalariesCompEmpBnftPaidAmt0238827
IRS990/PYTotalExpensesAmt0414082
IRS990/PYTotalRevenueAmt0378195
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-22320
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07527
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136618
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0285623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0348202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0326515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0347717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0465501
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01773558
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt077087
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015077

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.24$0.26$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.13$0.55$0.28$0.45$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.55$1.04$0.21$0.42$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.89$0.63$1.26$0.36$0.46$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.58$1.27$0.21$0.39$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.01$1.45$0.29$0.40$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.44$0.39$0.42$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.59$0.38$0.41$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.54$0.37$0.41$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.38$0.39$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.57$0.52$0.51$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.37$0.48$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.06$1.64$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.08$1.64$1.89