Civic Intelligence

Psa 3 Agency on Aging Inc.

990 • Fiscal year 2015 • EIN 34-1160526

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

200 E High St 2nd FloorLima, OH 45801

(419) 222-7723

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.74x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

28th percentile

0.10x

Higher debt load relative to revenue than 28% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

41st percentile

1.0%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$87,328

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

3rd percentile

-23%

Faster asset growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.1%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,190,231

Down $643,597 (-23%) from 2014

Net Assets

Up

$571,058

Up $156,747 (+38%) from 2014

Liabilities

Down

$1,619,173

Down $800,344 (-33%) from 2014

Revenue

Up

$16,265,159

Up $1,075,148 (+7.1%) from 2014

Expenses

Up

$16,109,230

Up $772,936 (+5.0%) from 2014

Net Income

Up

$155,929

Up $302,212 (+207%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2010: $1,949,184Liabilities 2010: $1,482,193Net Assets 2010: $466,9912010Assets 2011: $1,645,905Liabilities 2011: $1,380,542Net Assets 2011: $265,3632011Assets 2012: $2,858,258Liabilities 2012: $2,148,094Net Assets 2012: $710,1642012Assets 2013: $2,276,269Liabilities 2013: $1,715,675Net Assets 2013: $560,5942013Assets 2014: $2,833,828Liabilities 2014: $2,419,517Net Assets 2014: $414,3112014Assets 2015: $2,190,231Liabilities 2015: $1,619,173Net Assets 2015: $571,0582015Assets 2016: $2,244,308Liabilities 2016: $1,640,317Net Assets 2016: $603,9912016Assets 2017: $2,324,014Liabilities 2017: $1,908,362Net Assets 2017: $415,6522017Assets 2018: $3,524,723Liabilities 2018: $2,864,123Net Assets 2018: $660,6002018Assets 2019: $2,725,665Liabilities 2019: $3,477,414Net Assets 2019: -$751,7492019Assets 2020: $22,881,076Liabilities 2020: $21,237,962Net Assets 2020: $1,643,1142020Assets 2021: $4,941,365Liabilities 2021: $2,709,341Net Assets 2021: $2,232,0242021Assets 2022: $7,431,237Liabilities 2022: $5,461,814Net Assets 2022: $1,969,4232022Assets 2023: $7,979,077Liabilities 2023: $5,807,898Net Assets 2023: $2,171,1792023Assets 2024: $8,960,976Liabilities 2024: $6,617,081Net Assets 2024: $2,343,8952024

Highlighted filing

2015

Assets$2,190,231
Liabilities$1,619,173
Net Assets$571,058

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $14,076,2412010Expenses 2011: $14,780,1112011Expenses 2012: $13,659,8942012Revenue 2013: $13,897,378Expenses 2013: $14,046,948Net Income 2013: -$149,5702013Revenue 2014: $15,190,011Expenses 2014: $15,336,294Net Income 2014: -$146,2832014Revenue 2015: $16,265,159Expenses 2015: $16,109,230Net Income 2015: $155,9292015Revenue 2016: $17,229,835Expenses 2016: $17,196,902Net Income 2016: $32,9332016Revenue 2017: $17,687,153Expenses 2017: $17,875,492Net Income 2017: -$188,3392017Revenue 2018: $17,650,002Expenses 2018: $17,405,054Net Income 2018: $244,9482018Revenue 2019: $16,634,826Expenses 2019: $18,047,175Net Income 2019: -$1,412,3492019Revenue 2020: $21,229,331Expenses 2020: $20,381,131Net Income 2020: $848,2002020Revenue 2021: $21,917,488Expenses 2021: $22,076,629Net Income 2021: -$159,1412021Revenue 2022: $22,892,368Expenses 2022: $23,154,969Net Income 2022: -$262,6012022Revenue 2023: $24,106,392Expenses 2023: $23,895,240Net Income 2023: $211,1522023Revenue 2024: $38,418,513Expenses 2024: $38,245,797Net Income 2024: $172,7162024

Highlighted filing

2015

Revenue$16,265,159
Expenses$16,109,230
Net Income$155,929
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$16,265,159
Mission and Program Overview

Mission

To promote the highest quality of life, area agency on aging 3 will provide access to a network of services, education, and advocacy as the region's aging and disability resource expert.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,217,017$1,288,385▲ $71,368
Accounts Receivable$1,335,294$714,767▼ $620,527
Land, Buildings, and Equipment, Net$254,117$150,256▼ $103,861
Prepaid Expenses and Deferred Charges$27,400$36,823▲ $9,423
Total Assets$2,833,828$2,190,231▼ $643,597
Liabilities
Accounts Payable and Accrued Expenses$1,306,212$1,549,857▲ $243,645
Deferred Revenue$1,113,305$69,316▼ $1,043,989
Total Liabilities$2,419,517$1,619,173▼ $800,344
Net Assets / Fund Balance
Unrestricted Net Assets$316,855$571,058▲ $254,203
Temporarily Rstr Net Assets$97,456$0▼ $97,456
Total Net Assets Fund Balance$414,311$571,058▲ $156,747
Total Liabilities and Net Assets / Fund Balance$2,833,828$2,190,231▼ $643,597

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$150,256$436,540$586,796
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacquelyn BradleyExecutive DirectorFT$80,215$7,113$87,328
Leann RollandCheif Operations OfficerFT$71,554$12,334$83,888
Sheila KimmelFiscal DirectorFT$69,416$2,289$71,705
Garth BeattyBoard President-$350-$350
Carol TriceTrustee-$228-$228
Janet BassittTrustee-$134-$134
Donna RuseTrustee-$41-$41

Board Members and Trustees

NameTitle
Jeff AllisonVice President
Dr Clarence BrownTrustee
Dr Matthew ZiccardiTrustee
Jean SullivanTrustee
Lanette BrileyTrustee
Richard LawrenceSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lock Sixteen CateringMealsPO BOX 348, Ottoville, OH 45876$812,125
Tender Home CarePersonal Care920 W MARKET STREET, Lima, OH 45805$360,573
Clymer Medical TransportTransportation325 N SUGAR STREET, Lima, OH 45801$318,134
Oak Haven Residential CareAssisted LivingPO BOX 86, Cloverdale, OH 45827$312,333
Interim HealthcarePersonal Care3745 SHAWNEE ROAD, Lima, OH 45806$302,787
Revenue and Support

Revenue Composition

Contributions and Grants
$16,022,524
Program Service Revenue
$192,559
Investment Income
$1,313
Other Revenue
$48,763
All Other Contributions
$799,472
Change in Net Assets
$155,929

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,265,159
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,212
Total Revenue per Audited Statements
$16,277,371
Total Revenue per Form 990
$16,265,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$11,916,284
Salaries, Compensation, and Employee Benefits$3,532,753
Other Expenses$660,193
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$11,894,042--$11,894,042
Other Salaries and Wages$2,158,306$1,130,773-$3,289,079
Current Officers, Directors, Trustees, and Key Employees$159,900$83,774-$243,674
Depreciation Depletion-$103,860-$103,860
Travel$50,085$26,241-$76,326
Other Expenses$36,177$37,003-$73,180
All Other Expenses$23,820$12,480-$36,300
Occupancy$23,529$12,327-$35,856
Fees for Services Accounting$21,661$11,349-$33,010
Insurance$17,770$9,310-$27,080
Grants to Domestic Orgs$22,242--$22,242
Office Expenses$8,086$4,237-$12,323
Advertising$4,545$2,381-$6,926
Interest$1,132$593-$1,725
Fees for Services Legal$280$147-$427
Total Functional Expenses$14,587,713$1,521,517$0$16,109,230

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$16,121,442
Expenses per Audited Statements$16,109,230
Total Expenses per Form 990$16,109,230
Expenses Not Reported on Form 990$12,212
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Legal Aid of Western OhioToledo, OH501(c)(3)LEGAL ASSISTANCE FOR 60+ INDIVIDUALS$22,242
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
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, Section B, Line 11

The 990 is reviewed by the board of trustees during an official board meeting. The auditor will attend the meeting and review the document with the board.

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

Each board of trustees member completes an annual conflict of interest statement that is submitted to the state long term care ombudsman office and reviewed by the executive director. Any conflicts are also brought to the attention of the board of trustees.

Form 990, Part VI, Section B, Line 15

Ohio association of area agencies on aging hired an independent consultant to perform a market based study of salary and benefits. The board of trustees uses that information to set the agency's salary schedule and annual salary increases if funding is available.

Form 990, Part VI, Section C, Line 19

Available upon request review and copies are available. Request must be made in writing to the executive director.

Filing and Contact Details

Filer

Filer Name
Psa 3 Agency on Aging
EIN
34-1160526
Phone
4192227723
Address
200 E HIGH ST 2ND FLOOR, LIMA, OH 45801

Signing Officer

Name
Sheila Kimmel
Title
Fiscal Director
Phone
4192227723
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacquelyn Bradley
Formed
1974
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
6
Employees
81
Volunteers
42

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Raw XML AppendixShowing 400 of 590 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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IRS990/ActivityOrMissionDesc0TO PROMOTE THE HIGHEST QUALITY OF LIFE, AREA AGENCY ON AGING 3 WILL PROVIDE ACCESS TO A NETWORK OF SERVICES, EDUCATION, AND ADVOCACY AS THE REGION'S AGING AND DISABILITY RESOURCE EXPERT.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11FISCAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHEIF OPERATIONS OFFICER
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetAssetsOrFundBalancesBOYAmt0414311
IRS990/NetAssetsOrFundBalancesEOYAmt0571058
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04237
IRS990/OfficeExpensesGrp/ProgramServicesAmt08086
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030583
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt130391
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt226068
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt337003
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IRS990/OtherExpensesGrp/ProgramServicesAmt249755
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IRS990/OtherExpensesGrp/TotalAmt088958
IRS990/OtherExpensesGrp/TotalAmt188399
IRS990/OtherExpensesGrp/TotalAmt275823
IRS990/OtherExpensesGrp/TotalAmt373180
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt048763
IRS990/OtherRevenueTotalAmt048763
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IRS990/OtherSalariesAndWagesGrp/TotalAmt03289079
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036823
IRS990/PrincipalOfficerNm0JACQUELYN BRADLEY
IRS990/PriorPeriodAdjustmentsAmt0818
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IRS990/ProgramServiceRevenueGrp/Desc0CLIENT LIABILITY
IRS990/ProgramServiceRevenueGrp/Desc1PROJECT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2PI SENIOR DINING
IRS990/ProgramServiceRevenueGrp/Desc3SENIOR ANGLE TREE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120360
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29272
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29272
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3230
IRS990/ProgSrvcAccomActy2Grp/Desc0TITLE III SERVICES OF THE OLDER AMERICANS ACT: FEDERALLY FUNDED SUPPORTIVE SERVICES TO ELDERLY INCLUDING SOCIALIZATION, TRANSPORTATION, NUTRITION, CAREGIVER SUPPORT INFORMATION & REFERRAL, CHORES, ETC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01415504
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01094992
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01564
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt0496596
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0162209
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt015042406
IRS990/PYExcessBenefitTransInd00
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IRS990/PYInvestmentIncomeAmt01237
IRS990/PYOtherExpensesAmt0771744
IRS990/PYOtherRevenueAmt0106845
IRS990/PYProgramServiceRevenueAmt039523
IRS990/PYRevenuesLessExpensesAmt0-146283
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IRS990/PYTotalExpensesAmt015336294
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IRS990/PYTotalRevenueAmt015190011
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0155929
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt028786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt016022524
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt015042406
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013752888
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt014285355
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01313
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0873
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0845
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01150505
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IRS990ScheduleA/PublicSupportCY170Pct00.99990
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IRS990ScheduleA/PublicSupportTotal170Amt072810287
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt016022524
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt015042406
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt014285355
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt072810287
IRS990ScheduleA/TotalSupportAmt072815271
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.96$6.62$2.34$38.4$38.2$0.17
2023Detailed filing. Detailed filing data is available for this year.$7.98$5.81$2.17$24.1$23.9$0.21
2022Detailed filing. Detailed filing data is available for this year.$7.43$5.46$1.97$22.9$23.2$0.26
2021Detailed filing. Detailed filing data is available for this year.$4.94$2.71$2.23$21.9$22.1$0.16
2020Detailed filing. Detailed filing data is available for this year.$22.9$21.2$1.64$21.2$20.4$0.85
2019Detailed filing. Detailed filing data is available for this year.$2.73$3.48$0.75$16.6$18.0$1.41
2018Detailed filing. Detailed filing data is available for this year.$3.52$2.86$0.66$17.7$17.4$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.32$1.91$0.42$17.7$17.9$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.24$1.64$0.60$17.2$17.2$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.19$1.62$0.57$16.3$16.1$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.83$2.42$0.41$15.2$15.3$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.28$1.72$0.56$13.9$14.0$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$2.15$0.71$13.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$1.38$0.27$14.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$1.48$0.47$14.1