Civic Intelligence

Hamlin Memorial Library

990 • Fiscal year 2023 • EIN 23-7401337

Jan 01, 2023 to Dec 31, 2023 • Filed on Jan 23, 2024

123 South Mechanic StreetSmethport, PA 16749

(814) 887-9262

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.00x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

8th percentile

-42%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$29,184

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 42.3% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

32nd percentile

-2.4%

Faster asset growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$997,322

Down $24,748 (-2.4%) from 2022

Net Assets

Down

$997,029

Down $24,747 (-2.4%) from 2022

Liabilities

Down

$293

Down $1 (-0.3%) from 2022

Revenue

Down

$69,065

Down $101,307 (-59%) from 2022

Expenses

Up

$98,011

Up $5,593 (+6.1%) from 2022

Net Income

Down

-$28,946

Down $106,900 (-137%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $935,006Liabilities 2011: $28,665Net Assets 2011: $906,3412011Assets 2012: $985,993Liabilities 2012: $99Net Assets 2012: $985,8942012Assets 2013: $979,171Liabilities 2013: $2,659Net Assets 2013: $976,5122013Assets 2014: $1,026,353Liabilities 2014: $562Net Assets 2014: $1,025,7912014Assets 2015: $1,064,595Liabilities 2015: $500Net Assets 2015: $1,064,0952015Assets 2016: $1,057,430Liabilities 2016: $755Net Assets 2016: $1,056,6752016Assets 2017: $1,041,266Liabilities 2017: $509Net Assets 2017: $1,040,7572017Assets 2018: $1,012,792Liabilities 2018: $499Net Assets 2018: $1,012,2932018Assets 2019: $986,501Liabilities 2019: $295Net Assets 2019: $986,2062019Assets 2020: $972,053Liabilities 2020: $293Net Assets 2020: $971,7602020Assets 2021: $954,654Liabilities 2021: $292Net Assets 2021: $954,3622021Assets 2022: $1,022,070Liabilities 2022: $294Net Assets 2022: $1,021,7762022Assets 2023: $997,322Liabilities 2023: $293Net Assets 2023: $997,0292023Assets 2024: $987,056Liabilities 2024: $0Net Assets 2024: $987,0562024Assets 2025: $1,043,538Liabilities 2025: $0Net Assets 2025: $1,043,5382025

Highlighted filing

2023

Assets$997,322
Liabilities$293
Net Assets$997,029

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $83,9982011Expenses 2012: $85,6892012Revenue 2013: $72,206Expenses 2013: $84,487Net Income 2013: -$12,2812013Revenue 2014: $139,665Expenses 2014: $91,081Net Income 2014: $48,5842014Revenue 2015: $132,392Expenses 2015: $92,369Net Income 2015: $40,0232015Revenue 2016: $84,582Expenses 2016: $94,304Net Income 2016: -$9,7222016Revenue 2017: $77,668Expenses 2017: $97,990Net Income 2017: -$20,3222017Revenue 2018: $74,192Expenses 2018: $99,684Net Income 2018: -$25,4922018Revenue 2019: $65,623Expenses 2019: $100,982Net Income 2019: -$35,3592019Revenue 2020: $76,933Expenses 2020: $89,144Net Income 2020: -$12,2112020Revenue 2021: $58,119Expenses 2021: $88,238Net Income 2021: -$30,1192021Revenue 2022: $170,372Expenses 2022: $92,418Net Income 2022: $77,9542022Revenue 2023: $69,065Expenses 2023: $98,011Net Income 2023: -$28,9462023Revenue 2024: $83,507Expenses 2024: $101,383Net Income 2024: -$17,8762024Revenue 2025: $154,498Expenses 2025: $114,439Net Income 2025: $40,0592025

Highlighted filing

2023

Revenue$69,065
Expenses$98,011
Net Income-$28,946
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 23, 2024
Return Version
2023v4.0
Gross Receipts
$69,065
Mission and Program Overview

Mission

To provide reading and reference material to the general public and act as a community facility.

Provided reading and reference material to the general public and act as a community facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$600,075$572,360▼ $27,715
Cash and Non-Interest-Bearing Accounts$274,970$273,738▼ $1,232
Investments in Publicly Traded Securities$147,025$151,224▲ $4,199
Savings and Temporary Cash Investments-$0-
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$1,022,070$997,322▼ $24,748
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$293$293→ $0
Other Liabilities$1--
Total Liabilities$294$293▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,006,766$982,019▼ $24,747
Net Assets With Donor Restrictions$15,010$15,010→ $0
Total Net Assets Fund Balance$1,021,776$997,029▼ $24,747
Total Liabilities and Net Assets / Fund Balance$1,022,070$997,322▼ $24,748

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$559,376$533,358$1,092,734
Land$12,984-$12,984
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori RounsvilleExecutive DirectorFT$29,184$29,184

Board Members and Trustees

NameTitle
Tabitha DartPresident
Kathy HerreraVice President
Brooke WolosewiczBoard Member
Cindy WrightBoard Member
Julie TaylorBoard Member
Natalie LundgrenBoard Member
Tiffany TaylorBoard Member
Jodie HolmbergSecretary
Donna MorrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,027
Program Service Revenue
$7,533
Investment Income
$4,505
Other Revenue
$0
All Other Contributions
$548
Change in Net Assets
$-28,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$69,065
Total Revenue per Audited Statements
$69,065
Total Revenue per Form 990
$69,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,667
Salaries, Compensation, and Employee Benefits$40,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$26,266$2,918-$29,184
Depreciation Depletion$24,944$2,771-$27,715
Office Expenses$16,838$1,871-$18,709
Occupancy$8,094$899-$8,993
Other Salaries and Wages$6,551$728-$7,279
Payroll Taxes$3,493$388-$3,881
Fees for Services Accounting$2,025$225-$2,250
Total Functional Expenses$88,211$9,800$0$98,011

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$98,011
Total Expenses per Audited Statements$98,011
Total Expenses per Form 990$98,011
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
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 provided for electronic review to board members prior to filing.

Form 990, Part VI, Section B, Line 15A

Board of directors review compensation for executive director on an annual basis.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Hamlin Memorial Library
EIN
23-7401337
Phone
8148879262
Address
123 SOUTH MECHANIC STREET, SMETHPORT, PA 16749

Signing Officer

Name
Lori Rounsville
Title
Executive Director
Signed
2024-01-23
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
9
Employees
2

Preparer

Firm
Bysiek CPA Pllc
Address
3368 WEST FIVE MILE ROAD, ALLEGANY, NY 14706
Preparer
Edward J Bysiek CPA
Phone
7163789308
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, therefore, no provision for income taxes is reflected in the financial statements.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06551
IRS990/OtherSalariesAndWagesGrp/TotalAmt07279
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0388
IRS990/PayrollTaxesGrp/ProgramServicesAmt03493
IRS990/PayrollTaxesGrp/TotalAmt03881
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07533
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07533
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0156055
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03100
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt053650
IRS990/PYProgramServiceRevenueAmt011217
IRS990/PYRevenuesLessExpensesAmt077954
IRS990/PYSalariesCompEmpBnftPaidAmt038768
IRS990/PYTotalExpensesAmt092418
IRS990/PYTotalRevenueAmt0170372
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28946
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt069065
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt027743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0130561
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt043189
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt039091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0274732
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04505
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0642
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0967
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02782
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011996
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0548
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0548
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96310
IRS990ScheduleA/PublicSupportPY170Pct00.97120
IRS990ScheduleA/PublicSupportTotal170Amt0327797
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt017148
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt016584
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt011398
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt04014
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt03921
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt053065
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt044891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0147145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt045546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt047203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt043012
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0327797
IRS990ScheduleA/TotalSupportAmt0340341
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0559376
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0533358
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01092734
IRS990ScheduleD/ExpensesSubtotalAmt098011
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt012984
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012984
IRS990ScheduleD/RevenueSubtotalAmt069065
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, therefore, no provision for income taxes is reflected in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0572360
IRS990ScheduleD/TotalExpensesPerForm990Amt098011
IRS990ScheduleD/TotalRevenuePerForm990Amt069065
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt069065
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt098011
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PROVIDED FOR ELECTRONIC REVIEW TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS REVIEW COMPENSATION FOR EXECUTIVE DIRECTOR ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01022070
IRS990/TotalAssetsEOYAmt0997322
IRS990/TotalAssetsGrp/BOYAmt01022070
IRS990/TotalAssetsGrp/EOYAmt0997322
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057027
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088211
IRS990/TotalFunctionalExpensesGrp/TotalAmt098011
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0294
IRS990/TotalLiabilitiesEOYAmt0293
IRS990/TotalLiabilitiesGrp/BOYAmt0294
IRS990/TotalLiabilitiesGrp/EOYAmt0293
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01021776
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0997029
IRS990/TotalProgramServiceExpensesAmt088211
IRS990/TotalProgramServiceRevenueAmt07533
IRS990/TotalReportableCompFromOrgAmt029184
IRS990/TotalRevenueGrp/ExclusionAmt04505
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt069065
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01022070
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0997322
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0123 SOUTH MECHANIC STREET

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.15$0.11$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.08$0.10$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.07$0.10$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.17$0.09$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.06$0.09$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.08$0.09$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.07$0.10$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.07$0.10$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.08$0.10$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.08$0.09$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.13$0.09$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.14$0.09$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.07$0.08$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.09
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.03$0.91$0.08