Civic Intelligence

Idaho Virtual Education Partners Incorporated

990 • Fiscal year 2020 • EIN 26-3814847

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 23, 2021

Organization ProfileWWW.ICONSCHOOL.ORG
PO Box 125Star, ID 83669

(208) 475-3093

Siviq Scores

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

Liabilities / Assets

56th percentile

0.14x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.10x

Higher debt load relative to revenue than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$168,057

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

80th percentile

33%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

77th percentile

23%

Faster revenue growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$2,442,920

Up $603,018 (+33%) from 2019

Net Assets

Up

$2,104,483

Up $570,129 (+37%) from 2019

Liabilities

Up

$338,437

Up $32,889 (+11%) from 2019

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin70th percentile

Revenue

Up

$3,245,276

Up $600,372 (+23%) from 2019

Expenses

Up

$2,675,147

Up $188,142 (+7.6%) from 2019

Net Income

Up

$570,129

Up $412,230 (+261%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,227,856Liabilities 2011: $989,111Net Assets 2011: $238,7452011Assets 2012: $623,942Liabilities 2012: $326,499Net Assets 2012: $297,4432012Assets 2013: $861,758Liabilities 2013: $117,097Net Assets 2013: $744,6612013Assets 2014: $1,185,492Liabilities 2014: $157,528Net Assets 2014: $1,027,9642014Assets 2015: $1,634,475Liabilities 2015: $204,677Net Assets 2015: $1,429,7982015Assets 2016: $1,664,103Liabilities 2016: $244,272Net Assets 2016: $1,419,8312016Assets 2017: $1,705,250Liabilities 2017: $144,901Net Assets 2017: $1,560,3492017Assets 2018: $1,536,918Liabilities 2018: $160,463Net Assets 2018: $1,376,4552018Assets 2019: $1,839,902Liabilities 2019: $305,548Net Assets 2019: $1,534,3542019Assets 2020: $2,442,920Liabilities 2020: $338,437Net Assets 2020: $2,104,4832020Assets 2021: $2,697,130Liabilities 2021: $353,600Net Assets 2021: $2,343,5302021Assets 2022: $2,036,199Liabilities 2022: $223,794Net Assets 2022: $1,812,4052022

Highlighted filing

2020

Assets$2,442,920
Liabilities$338,437
Net Assets$2,104,483
Open 2020 Filing

Operations Trend

Revenue Growth77th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,627,4672011Expenses 2012: $1,060,8252012Expenses 2013: $1,006,8452013Revenue 2014: $1,532,103Expenses 2014: $1,248,800Net Income 2014: $283,3032014Revenue 2015: $1,866,478Expenses 2015: $1,464,644Net Income 2015: $401,8342015Revenue 2016: $1,794,821Expenses 2016: $1,804,788Net Income 2016: -$9,9672016Revenue 2017: $2,054,987Expenses 2017: $1,914,469Net Income 2017: $140,5182017Revenue 2018: $1,963,982Expenses 2018: $2,147,876Net Income 2018: -$183,8942018Revenue 2019: $2,644,904Expenses 2019: $2,487,005Net Income 2019: $157,8992019Revenue 2020: $3,245,276Expenses 2020: $2,675,147Net Income 2020: $570,1292020Revenue 2021: $3,161,795Expenses 2021: $2,922,748Net Income 2021: $239,0472021Revenue 2022: $3,090,250Expenses 2022: $3,621,375Net Income 2022: -$531,1252022

Highlighted filing

2020

Revenue$3,245,276
Expenses$2,675,147
Net Income$570,129
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 23, 2021
Return Version
2019v5.2
Gross Receipts
$3,245,276
Mission and Program Overview

Mission

To harness the power of a flexible learning environment and modern educational technology to serve learners with diverse backgrounds and goals who seek an education alternative that stimulates and supports independent learning. Through the strength and flexibility of its standards-based online curriculum, combined with superior individualized support, we will create a learning environment that empowers students to rise to the challenge of independent, self-directed learning.

To harness the power of modern educational technology to serve students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,016,176$1,003,550▼ $12,626
Accounts Receivable$268,758$761,297▲ $492,539
Cash and Non-Interest-Bearing Accounts$441,462$621,911▲ $180,449
Prepaid Expenses and Deferred Charges$113,506$56,162▼ $57,344
Total Assets$1,839,902$2,442,920▲ $603,018
Liabilities
Accounts Payable and Accrued Expenses$305,548$338,437▲ $32,889
Total Liabilities$305,548$338,437▲ $32,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,449,960$2,020,419▲ $570,459
Net Assets With Donor Restrictions$84,394$84,064▼ $330
Total Net Assets Fund Balance$1,534,354$2,104,483▲ $570,129
Total Liabilities and Net Assets / Fund Balance$1,839,902$2,442,920▲ $603,018
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vickie McculloughSuperintendentFT$134,073$33,984$168,057

Board Members and Trustees

NameTitle
David HighChairman
Collette WilkesDirector
Henry ReentsDirector
Jack McmahonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,224,712
Program Service Revenue
$9,645
Investment Income
$10,919
Other Revenue
$0
Change in Net Assets
$570,129

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,245,276
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,245,276
Total Revenue per Form 990
$3,245,276
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,221,348
Other Expenses$453,799
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,423,341--$1,423,341
Other Employee Benefits$303,837--$303,837
Pension Plan Contributions$189,066--$189,066
Current Officers, Directors, Trustees, and Key Employees$170,400--$170,400
Payroll Taxes$134,629$75-$134,704
Fees for Services Accounting-$92,300-$92,300
Information Technology$77,333$7,827-$85,160
Fees for Services Other$57,901$390-$58,291
Occupancy$44,604--$44,604
Travel$12,296--$12,296
Office Expenses$11,661$350-$12,011
Insurance-$6,688-$6,688
Other Expenses$1,532--$1,532
Advertising$416--$416
Fees for Services Legal$59--$59
Total Functional Expenses$2,567,517$107,630$0$2,675,147

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,675,147
Total Expenses per Audited Statements$2,675,147
Total Expenses per Form 990$2,675,147
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
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, Section A, Line 8B

“There were no formal committee meetings held during the tax year.”

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

“The superintendent will review the form 990 prior to filing and send it to the board of directors. The superintendent will solicit questions and approval for filing the form 990 from the board of directors during an appropriate meeting when a quorum is present.”

Form 990, Part VI, Section B, Line 12C

“The size and composition of the board of directors leads to an intimate knowledge of potential conflicts; the board is extremely sensitive to the issue and all officers and directors divulge any conflicts of interest that arise.”

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

“The board determines an appropriate salary for the superintendent annually at one of its regular meetings based on the review of a compensation study performed by an independent party utilizing state of idaho public information records and form 990's of comparable organizations. The board uses this independent data from similar districts/organizations in determining the salary for the superintendent.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements of the organization are available upon request at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Idaho Virtual Education Partners Inc
EIN
26-3814847
Phone
2084753093
Address
PO BOX 125, STAR, ID 83669
Doing Business As
Idaho Connects Online School

Signing Officer

Name
Dave High
Title
Chairman
Phone
2084753093
Signed
2021-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave High
Formed
2008
Legal Domicile
Id
Voting Board Members
4
Independent Board Members
4
Employees
35
Volunteers
4

Preparer

Firm
Harris & Co Pllc
Address
1120 S RACKHAM WAY SUITE 100, MERIDIAN, ID 83642
Preparer
Robert Shappee
Phone
2083338965
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“No change in the selection process or oversight process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the charter may recognize tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2020. The charter files form 990 in the u.s. Federal jurisdiction. The charter is generally no longer subject to examination by the internal revenue service for years before 2016.”

Raw XML AppendixShowing 400 of 405 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CHARTER MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2020. THE CHARTER FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE CHARTER IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS POLICY ON ITS WEBSITE AS WELL AS IN THE ENROLLMENT FORM AND HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A STATE CHARTERED PUBLIC SCHOOL AND RECEIVES SUBSTANTIALLY ALL OF ITS SUPPORT FROM THE IDAHO STATE DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017271
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD DETERMINES AN APPROPRIATE SALARY FOR THE SUPERINTENDENT ANNUALLY AT ONE OF ITS REGULAR MEETINGS BASED ON THE REVIEW OF A COMPENSATION STUDY PERFORMED BY AN INDEPENDENT PARTY UTILIZING STATE OF IDAHO PUBLIC INFORMATION RECORDS AND FORM 990'S OF COMPARABLE ORGANIZATIONS. THE BOARD USES THIS INDEPENDENT DATA FROM SIMILAR DISTRICTS/ORGANIZATIONS IN DETERMINING THE SALARY FOR THE SUPERINTENDENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO FORMAL COMMITTEE MEETINGS HELD DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SUPERINTENDENT WILL REVIEW THE FORM 990 PRIOR TO FILING AND SEND IT TO THE BOARD OF DIRECTORS. THE SUPERINTENDENT WILL SOLICIT QUESTIONS AND APPROVAL FOR FILING THE FORM 990 FROM THE BOARD OF DIRECTORS DURING AN APPROPRIATE MEETING WHEN A QUORUM IS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SIZE AND COMPOSITION OF THE BOARD OF DIRECTORS LEADS TO AN INTIMATE KNOWLEDGE OF POTENTIAL CONFLICTS; THE BOARD IS EXTREMELY SENSITIVE TO THE ISSUE AND ALL OFFICERS AND DIRECTORS DIVULGE ANY CONFLICTS OF INTEREST THAT ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES AN APPROPRIATE SALARY FOR THE SUPERINTENDENT ANNUALLY AT ONE OF ITS REGULAR MEETINGS BASED ON THE REVIEW OF A COMPENSATION STUDY PERFORMED BY AN INDEPENDENT PARTY UTILIZING STATE OF IDAHO PUBLIC INFORMATION RECORDS AND FORM 990'S OF COMPARABLE ORGANIZATIONS. THE BOARD USES THIS INDEPENDENT DATA FROM SIMILAR DISTRICTS/ORGANIZATIONS IN DETERMINING THE SALARY FOR THE SUPERINTENDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGE IN THE SELECTION PROCESS OR OVERSIGHT PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalContributionsAmt03224712
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/WebsiteAddressTxt0WWW.ICONSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE HIGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02084753093
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IDAHO VIRTUAL EDUCATION PARTNERS INC
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARRIS & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01120 S RACKHAM WAY SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERIDIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02083338965
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT SHAPPEE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,442,920
Liabilities
$338,437
Net assets
$2,104,483
Revenue
$3,245,276
Expenses
$2,675,147
Net income
$570,129
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$2.04$0.22$1.81$3.09$3.62$0.53
2021Detailed filing. Detailed filing data is available for this year.$2.70$0.35$2.34$3.16$2.92$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.44$0.34$2.10$3.25$2.68$0.57
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.31$1.53$2.64$2.49$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.16$1.38$1.96$2.15$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.71$0.14$1.56$2.05$1.91$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.24$1.42$1.79$1.80$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.20$1.43$1.87$1.46$0.40
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.16$1.03$1.53$1.25$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.12$0.74$1.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.33$0.30$1.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.99$0.24$1.63