Civic Intelligence

The Community Partnership for Arts

990 • Fiscal year 2019 • EIN 34-1936190

Jul 01, 2018 to Jun 30, 2019 • Filed on May 30, 2020

1900 Superior Ave East Suite 130Cleveland, OH 44114

(216) 575-0331

Siviq Scores

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

Liabilities / Assets

41st percentile

0.04x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

5th percentile

-58%

Higher net margin than 5% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$147,526

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 30.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Assets

Down

$1,459,919

Down $393,617 (-21%) from 2017

Net Assets

Down

$1,399,946

Down $407,684 (-23%) from 2017

Liabilities

Up

$59,973

Up $14,067 (+31%) from 2017

Revenue

Down

$482,728

Down $255,846 (-35%) from 2017

Expenses

Down

$760,936

Down $399,390 (-34%) from 2017

Net Income

Up

-$278,208

Up $143,544 (+34%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,326,063Liabilities 2010: $269,472Net Assets 2010: $1,056,5912010Assets 2011: $1,958,217Liabilities 2011: $118,739Net Assets 2011: $1,839,4782011Assets 2012: $1,521,333Liabilities 2012: $100,604Net Assets 2012: $1,420,7292012Assets 2013: $2,773,755Liabilities 2013: $178,960Net Assets 2013: $2,594,7952013Assets 2014: $2,021,692Liabilities 2014: $191,018Net Assets 2014: $1,830,6742014Assets 2015: $2,409,600Liabilities 2015: $41,247Net Assets 2015: $2,368,3532015Assets 2016: $2,244,296Liabilities 2016: $73,976Net Assets 2016: $2,170,3202016Assets 2017: $1,853,536Liabilities 2017: $45,906Net Assets 2017: $1,807,6302017Assets 2019: $1,459,919Liabilities 2019: $59,973Net Assets 2019: $1,399,9462019Assets 2020: $1,491,137Liabilities 2020: $139,078Net Assets 2020: $1,352,0592020Assets 2021: $1,992,382Liabilities 2021: $103,437Net Assets 2021: $1,888,9452021Assets 2022: $1,686,811Liabilities 2022: $31,440Net Assets 2022: $1,655,3712022Assets 2023: $2,038,684Liabilities 2023: $40,242Net Assets 2023: $1,998,4422023Assets 2024: $1,745,267Liabilities 2024: $40,386Net Assets 2024: $1,704,8812024

Highlighted filing

2019

Assets$1,459,919
Liabilities$59,973
Net Assets$1,399,946

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,299,9642010Expenses 2011: $1,450,2512011Expenses 2012: $1,562,4972012Expenses 2013: $1,705,6632013Revenue 2014: $893,489Expenses 2014: $1,716,894Net Income 2014: -$823,4052014Revenue 2015: $1,683,012Expenses 2015: $1,121,542Net Income 2015: $561,4702015Revenue 2016: $1,198,232Expenses 2016: $1,374,520Net Income 2016: -$176,2882016Revenue 2017: $738,574Expenses 2017: $1,160,326Net Income 2017: -$421,7522017Revenue 2019: $482,728Expenses 2019: $760,936Net Income 2019: -$278,2082019Revenue 2020: $886,973Expenses 2020: $945,373Net Income 2020: -$58,4002020Revenue 2021: $2,915,552Expenses 2021: $2,493,815Net Income 2021: $421,7372021Revenue 2022: $844,284Expenses 2022: $995,123Net Income 2022: -$150,8392022Revenue 2023: $3,300,637Expenses 2023: $3,000,578Net Income 2023: $300,0592023Revenue 2024: $1,140,010Expenses 2024: $1,522,760Net Income 2024: -$382,7502024

Highlighted filing

2019

Revenue$482,728
Expenses$760,936
Net Income-$278,208
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 30, 2020
Return Version
2018v3.2
Gross Receipts
$482,728
Mission and Program Overview

Mission

To strengthen, unify and connect greater cleveland's arts and culture sector.

To advance the arts and culture community in cleveland and cuyahoga county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$671,967$698,628▲ $26,661
Savings and Temporary Cash Investments$478,997$470,298▼ $8,699
Cash and Non-Interest-Bearing Accounts$405,382$168,955▼ $236,427
Pledges and Grants Receivable$163,685$86,031▼ $77,654
Investments Other Securities$17,808$24,143▲ $6,335
Land, Buildings, and Equipment, Net$7,476$4,913▼ $2,563
Accounts Receivable$1,012$4,299▲ $3,287
Prepaid Expenses and Deferred Charges$3,113$2,652▼ $461
Total Assets$1,749,440$1,459,919▼ $289,521
Liabilities
Other Liabilities-$40,238-
Accounts Payable and Accrued Expenses$43,885$19,735▼ $24,150
Total Liabilities$43,885$59,973▲ $16,088
Net Assets / Fund Balance
Unrestricted Net Assets$1,394,890$1,167,747▼ $227,143
Temporarily Rstr Net Assets$310,665$232,199▼ $78,466
Total Net Assets Fund Balance$1,705,555$1,399,946▼ $305,609
Total Liabilities and Net Assets / Fund Balance$1,749,440$1,459,919▼ $289,521

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$50,076$50,076
Equipment$4,913$14,408$19,321

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$689,775-▲ $32,996-$722,771
2017$638,214-▲ $51,561-$689,775
2016$563,596-▲ $74,618-$638,214
2015$572,715-▼ $9,119-$563,596
2014$569,965-▲ $2,750-$572,715
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Megan Van VoorhisPres and CEOFT$135,000$12,526$147,526

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$419,666
Program Service Revenue
$13,137
Investment Income
$49,925
Other Revenue
$0
All Other Contributions
$310,148
Change in Net Assets
$-278,208

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art1$15,000Appraisal
Total Noncash Contributions1$15,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$467,728
Revenue Not Reported on Financial Statements
$15,000
Revenue Not Reported on Form 990
$-12,401
Other Revenue Adjustments
$15,000
Total Revenue per Audited Statements
$455,327
Total Revenue per Form 990
$482,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$427,445
Other Expenses$333,491
Total Fundraising Expense$73,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$171,588$35,939$11,084$218,611
Current Officers, Directors, Trustees, and Key Employees$105,962$22,194$6,844$135,000
Occupancy$24,674$4,318$1,332$30,324
Pension Plan Contributions$21,570$4,518$1,393$27,481
Payroll Taxes$20,696$4,335$1,337$26,368
Office Expenses$14,784$6,363$3,335$24,482
Other Employee Benefits$15,686$3,286$1,013$19,985
Fees for Services Accounting$5$16,165-$16,170
Fees for Services Legal$13,198$459-$13,657
Advertising$11,657--$11,657
Information Technology$8,449$1,744-$10,193
Travel$6,693$37$15$6,745
Fees for Services Other$4,782$1,800-$6,582
Other Expenses$4,201$880$271$5,352
Fees for Service Investment Mgmnt Fees-$4,957-$4,957
Insurance$2,180$2,179-$4,359
Depreciation Depletion$2,012$421$130$2,563
All Other Expenses$125$330$45$500
Total Functional Expenses$537,209$149,998$73,729$760,936

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$760,936
Total Expenses per Audited Statements$760,936
Total Expenses per Form 990$760,936
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiscal Sponsorship Payable$40,238
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Page 6, Part VI, Line 11B

Prior to filing with the irs, the form 990 (as completed by the organization's certified public accountant) is presented to the business manager and president & chief executive officer for review and approval. The form 990 is then distributed to the full board of trustees electronically for review. The trustees are provided with at least five business days to review the form, with any comments and questions addressed as needed. A board officer then authorizes the final filing of the 990 by signing form 8879-eo and the 990 is electronically submitted to the irs.

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

Officers, directors and key employees are required to sign a statement acknowledging compliance with the organization's conflict of interest policy. This statement is required to be re-executed on an annual basis.

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

The board chair annually appoints a compensation and benefits committee to determine the executive salary within guidelines determined by a review of comparable arts-related organizations. The board has adopted the irs-written "rebuttable presumption" checklist contemporaneous with the officer review.

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

Compensation review process is performed by the top official, who uses comparable compensation data for similarly qualified persons. The documentation is performed contemporaneously and the key employees' compensation is a component of the budget, which is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, form 990 conflict of interest policy and financial statements are made available to the public upon request. The form 990 can also be found on several publically-accessible websites.

Filing and Contact Details

Filer

Filer Name
Arts Cleveland
EIN
34-1936190
Phone
2165750331
Address
1900 SUPERIOR AVE EAST SUITE 130, CLEVELAND, OH 44114

Signing Officer

Name
Gary W Poth
Title
Chair
Phone
2165750331
Signed
2020-05-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Van Voorhis
Formed
2000
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
11
Employees
7
Volunteers
27

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

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

Fiscal year 2018-2019 (july 1, 2018 - june 30, 2019) arts cleveland works to prove and promote our cultural assets' extraordinary contributions to the region and to assist community leadership in leveraging the economic, educational and quality of life benefits provided by the arts and culture sector. We help arts and culture prosper by building individual and organizational capacity, conducting research and fostering strong arts and culture public policy. During 2018- 2019 arts cleveland achieved the following: at its very best - arts cleveland released a thirteen-minute video commissioned by cleveland artist donald black jr. The video consists of interviews with youth, educators, healthcare providers and public safety experts to illustrate the impact of violence in cleveland and art as a pathway out from trauma. Thirty two people attended the world premier and discussion in november 2018. 111 people attended a looping public screening at 78th street studios in january 2019. Elevating the influence of arts and culture - arts cleveland published the story of how the cuyahoga county arts and culture sector went from fiscal emergency to securing one of the highest levels of public funding for arts and culture in the country to becoming recognized as a national leader in creative placemaking. Described as a cleveland playbook, the publication examines the role and lessons from two decades of service to the arts and culture sector. Economic impact research - arts cleveland published two pieces about the economic impact of arts and culture. "inside the margins - a cleveland literature industry study" investigated the literary fields. A data brief was released on the local dance industries, coinciding with dance usa's annual conference. The brief included economic impact and industry strengths. Arts and culture sector support - arts cleveland manages creative compass, an online resource center to help artists find local opportunities. The site saw 28,478 unique visitors during the fiscal year. Accessibility to arts and culture - arts cleveland kicked off a two-day training session for arts and culture professionals on accessible marketing and customer service for people with disabilities in november 2018. In january, arts cleveland kicked of a research paper about the accessibility of arts and culture in cuyahoga county for people with disabilities. Arts and culture sector education - arts cleveland provided training sessions to discuss the process of creating a dedicated public revenue source for arts and culture in cuyahoga county. It held a webinar to share high-level takeaways from the national arts action summit in washington, d.c. And information about the ohio budget proposal. Arts cleveland partnered with americans for the arts' artsu program to deliver a webinar on how to develop a cultural plan. Public officials recognition breakfast - arts cleveland carried out its annual event to connect arts and culture professionals and artists to elected and appointed public officials. 189 individuals attended the event. Three local public leaders were recognized for their contributions to the arts and culture sector. Public sector consultation - specific arts and culture sector policy research, advice and services to public officials and administrators at the municipal, county and state levels. Technical assistance consultancies - individualized counseling sessions that provide focused advice, pertinent research and community contacts to individuals and organizations regarding their arts and culture initiatives and business. Examples would include counsel on marketing, research and strategic planning. Arts cleveland staff provided a total of 267.25 hours of technical assistance throughout the year.

Form 990, Part XI, Line 9

Donated art recog on 990, not financials -15,000

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

In september, 2006, the board approved a "projects and budget stabilization fund" to create asset balances to allow for shortfalls from economic fluctuations, single or multi-year project opportunities, or capital expenditures. All withdrawals from the account require board approval. Interest, gains and earnings from investments accrue to the fund. All investment fees/expenses and fund-related investment losses, to the extent of cumulative board-designations, are borne by operating assets.

Schedule D, Page 3, Part X

Arts cleveland is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. Arts cleveland currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. Arts cleveland's policy is to record a liability for any tax position taken that is beneficial to arts cleveland, including penalties and interest, when it is more likely than not the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of june 30, 2019 and, accordingly, no liability has been accrued.

Schedule D, Page 4, Part XI, Line 4B

Donated art recog on 990, not financials 15,000

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IRS990/Desc0FISCAL YEAR 2018-2019 (JULY 1, 2018 - JUNE 30, 2019) ARTS CLEVELAND WORKS TO PROVE AND PROMOTE OUR CULTURAL ASSETS' EXTRAORDINARY CONTRIBUTIONS TO THE REGION AND TO ASSIST COMMUNITY LEADERSHIP IN LEVERAGING THE ECONOMIC, EDUCATIONAL AND QUALITY OF LIFE BENEFITS PROVIDED BY THE ARTS AND CULTURE SECTOR. WE HELP ARTS AND CULTURE PROSPER BY BUILDING INDIVIDUAL AND ORGANIZATIONAL CAPACITY, CONDUCTING RESEARCH AND FOSTERING STRONG ARTS AND CULTURE PUBLIC POLICY. DURING 2018- 2019 ARTS CLEVELAND ACHIEVED THE FOLLOWING: AT ITS VERY BEST - ARTS CLEVELAND RELEASED A THIRTEEN-MINUTE VIDEO COMMISSIONED BY CLEVELAND ARTIST DONALD BLACK JR. THE VIDEO CONSISTS OF INTERVIEWS WITH YOUTH, EDUCATORS, HEALTHCARE PROVIDERS AND PUBLIC SAFETY EXPERTS TO ILLUSTRATE THE IMPACT OF VIOLENCE IN CLEVELAND AND ART AS A PATHWAY OUT FROM TRAUMA. THIRTY TWO PEOPLE ATTENDED THE WORLD PREMIER AND DISCUSSION IN NOVEMBER 2018. 111 PEOPLE ATTENDED A LOOPING PUBLIC SCREENING AT 78TH STREET STUDIOS IN JANUARY 2019. ELEVATING THE INFLUENCE OF ARTS AND CULTURE - ARTS CLEVELAND PUBLISHED THE STORY OF HOW THE CUYAHOGA COUNTY ARTS AND CULTURE SECTOR WENT FROM FISCAL EMERGENCY TO SECURING ONE OF THE HIGHEST LEVELS OF PUBLIC FUNDING FOR ARTS AND CULTURE IN THE COUNTRY TO BECOMING RECOGNIZED AS A NATIONAL LEADER IN CREATIVE PLACEMAKING. DESCRIBED AS A CLEVELAND PLAYBOOK, THE PUBLICATION EXAMINES THE ROLE AND LESSONS FROM TWO DECADES OF SERVICE TO THE ARTS AND CULTURE SECTOR. ECONOMIC IMPACT RESEARCH - ARTS CLEVELAND PUBLISHED TWO PIECES ABOUT THE ECONOMIC IMPACT OF ARTS AND CULTURE. "INSIDE THE MARGINS - A CLEVELAND LITERATURE INDUSTRY STUDY" INVESTIGATED THE LITERARY FIELDS. A DATA BRIEF WAS RELEASED ON THE LOCAL DANCE INDUSTRIES, COINCIDING WITH DANCE USA'S ANNUAL CONFERENCE. THE BRIEF INCLUDED ECONOMIC IMPACT AND INDUSTRY STRENGTHS. ARTS AND CULTURE SECTOR SUPPORT - ARTS CLEVELAND MANAGES CREATIVE COMPASS, AN ONLINE RESOURCE CENTER TO HELP ARTISTS FIND LOCAL OPPORTUNITIES. THE SITE SAW 28,478 UNIQUE VISITORS DURING THE FISCAL YEAR. ACCESSIBILITY TO ARTS AND CULTURE - ARTS CLEVELAND KICKED OFF A TWO-DAY TRAINING SESSION FOR ARTS AND CULTURE PROFESSIONALS ON ACCESSIBLE MARKETING AND CUSTOMER SERVICE FOR PEOPLE WITH DISABILITIES IN NOVEMBER 2018. IN JANUARY, ARTS CLEVELAND KICKED OF A RESEARCH PAPER ABOUT THE ACCESSIBILITY OF ARTS AND CULTURE IN CUYAHOGA COUNTY FOR PEOPLE WITH DISABILITIES. ARTS AND CULTURE SECTOR EDUCATION - ARTS CLEVELAND PROVIDED TRAINING SESSIONS TO DISCUSS THE PROCESS OF CREATING A DEDICATED PUBLIC REVENUE SOURCE FOR ARTS AND CULTURE IN CUYAHOGA COUNTY. IT HELD A WEBINAR TO SHARE HIGH-LEVEL TAKEAWAYS FROM THE NATIONAL ARTS ACTION SUMMIT IN WASHINGTON, D.C. AND INFORMATION ABOUT THE OHIO BUDGET PROPOSAL. ARTS CLEVELAND PARTNERED WITH AMERICANS FOR THE ARTS' ARTSU PROGRAM TO DELIVER A WEBINAR ON HOW TO DEVELOP A CULTURAL PLAN. PUBLIC OFFICIALS RECOGNITION BREAKFAST - ARTS CLEVELAND CARRIED OUT ITS ANNUAL EVENT TO CONNECT ARTS AND CULTURE PROFESSIONALS AND ARTISTS TO ELECTED AND APPOINTED PUBLIC OFFICIALS. 189 INDIVIDUALS ATTENDED THE EVENT. THREE LOCAL PUBLIC LEADERS WERE RECOGNIZED FOR THEIR CONTRIBUTIONS TO THE ARTS AND CULTURE SECTOR. PUBLIC SECTOR CONSULTATION - SPECIFIC ARTS AND CULTURE SECTOR POLICY RESEARCH, ADVICE AND SERVICES TO PUBLIC OFFICIALS AND ADMINISTRATORS AT THE MUNICIPAL, COUNTY AND STATE LEVELS. TECHNICAL ASSISTANCE CONSULTANCIES - INDIVIDUALIZED COUNSELING SESSIONS THAT PROVIDE FOCUSED ADVICE, PERTINENT RESEARCH AND COMMUNITY CONTACTS TO INDIVIDUALS AND ORGANIZATIONS REGARDING THEIR ARTS AND CULTURE INITIATIVES AND BUSINESS. EXAMPLES WOULD INCLUDE COUNSEL ON MARKETING, RESEARCH AND STRATEGIC PLANNING. ARTS CLEVELAND STAFF PROVIDED A TOTAL OF 267.25 HOURS OF TECHNICAL ASSISTANCE THROUGHOUT THE YEAR.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.04$1.70$1.14$1.52$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.00$3.30$3.00$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.03$1.66$0.84$1.00$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.99$0.10$1.89$2.92$2.49$0.42
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.14$1.35$0.89$0.95$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.06$1.40$0.48$0.76$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.81$0.74$1.16$0.42
2016Detailed filing. Detailed filing data is available for this year.$2.24$0.07$2.17$1.20$1.37$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.04$2.37$1.68$1.12$0.56
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.19$1.83$0.89$1.72$0.82
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.18$2.59$1.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.10$1.42$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.12$1.84$1.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.27$1.06$1.30