Civic Intelligence

American Legion Post 134 Spencer Ro

990 • Fiscal year 2019 • EIN 41-0652933

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 06, 2020

PO Box 734Walker, MN 56484

(218) 547-1011

Siviq Scores

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

Liabilities / Assets

88th percentile

0.31x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

93rd percentile

1.50x

Higher debt load relative to revenue than 93% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

78th percentile

$10,643

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Asset Growth

44th percentile

-0.1%

Faster asset growth than 44% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

54%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$744,106

Down $522 (-0.1%) from 2018

Net Assets

Up

$511,363

Up $25,744 (+5.3%) from 2018

Liabilities

Down

$232,743

Down $26,266 (-10%) from 2018

Revenue

Up

$155,272

Up $54,355 (+54%) from 2018

Expenses

Up

$129,528

Up $64,336 (+99%) from 2018

Net Income

Down

$25,744

Down $9,981 (-28%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $905,106Liabilities 2010: $657,436Net Assets 2010: $247,6702010Assets 2011: $977,415Liabilities 2011: $712,216Net Assets 2011: $265,1992011Assets 2012: $952,604Liabilities 2012: $648,715Net Assets 2012: $303,8892012Assets 2013: $891,406Liabilities 2013: $551,364Net Assets 2013: $340,0422013Assets 2014: $878,323Liabilities 2014: $500,102Net Assets 2014: $378,2212014Assets 2015: $846,209Liabilities 2015: $437,241Net Assets 2015: $408,9682015Assets 2016: $817,693Liabilities 2016: $390,974Net Assets 2016: $426,7192016Assets 2017: $771,667Liabilities 2017: $321,773Net Assets 2017: $449,8942017Assets 2018: $744,628Liabilities 2018: $259,009Net Assets 2018: $485,6192018Assets 2019: $744,106Liabilities 2019: $232,743Net Assets 2019: $511,3632019Assets 2020: $691,301Liabilities 2020: $165,483Net Assets 2020: $525,8182020Assets 2021: $805,970Liabilities 2021: $124,174Net Assets 2021: $681,7962021Assets 2022: $796,255Liabilities 2022: $61,115Net Assets 2022: $735,1402022Assets 2023: $727,625Liabilities 2023: $15,766Net Assets 2023: $711,8592023Assets 2024: $665,309Liabilities 2024: $6,173Net Assets 2024: $659,1362024

Highlighted filing

2019

Assets$744,106
Liabilities$232,743
Net Assets$511,363

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $71,525Expenses 2010: $57,159Net Income 2010: $14,3662010Expenses 2011: $99,1322011Expenses 2012: $80,5362012Revenue 2013: $98,475Expenses 2013: $62,322Net Income 2013: $36,1532013Revenue 2014: $123,853Expenses 2014: $85,674Net Income 2014: $38,1792014Revenue 2015: $120,305Expenses 2015: $89,558Net Income 2015: $30,7472015Revenue 2016: $97,900Expenses 2016: $80,149Net Income 2016: $17,7512016Revenue 2017: $90,145Expenses 2017: $66,970Net Income 2017: $23,1752017Revenue 2018: $100,917Expenses 2018: $65,192Net Income 2018: $35,7252018Revenue 2019: $155,272Expenses 2019: $129,528Net Income 2019: $25,7442019Revenue 2020: $123,650Expenses 2020: $109,195Net Income 2020: $14,4552020Revenue 2021: $281,029Expenses 2021: $125,051Net Income 2021: $155,9782021Revenue 2022: $185,665Expenses 2022: $132,321Net Income 2022: $53,3442022Revenue 2023: $113,853Expenses 2023: $137,134Net Income 2023: -$23,2812023Revenue 2024: $99,673Expenses 2024: $152,396Net Income 2024: -$52,7232024

Highlighted filing

2019

Revenue$155,272
Expenses$129,528
Net Income$25,744
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 6, 2020
Return Version
2019v5.0
Gross Receipts
$2,500,506
Mission and Program Overview

Mission

Assist veterans of the us armed forces and provide fellowship and recreation for veterans and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$563,649$567,913▲ $4,264
Savings and Temporary Cash Investments$71,887$73,281▲ $1,394
Cash and Non-Interest-Bearing Accounts$78,990$69,350▼ $9,640
Inventories for Sale or Use$26,803$28,706▲ $1,903
Prepaid Expenses and Deferred Charges$1,987$3,927▲ $1,940
Accounts Receivable$1,312$929▼ $383
Total Assets$744,628$744,106▼ $522
Liabilities
Tax Exempt Bond Liabilities$252,856$190,354▼ $62,502
Mortgage Notes Payable Secured by Investment Property-$30,000-
Accounts Payable and Accrued Expenses-$6,570-
Other Liabilities$6,153$5,819▼ $334
Total Liabilities$259,009$232,743▼ $26,266
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$483,759$509,503▲ $25,744
Net Assets With Donor Restrictions$1,860$1,860→ $0
Total Net Assets Fund Balance$485,619$511,363▲ $25,744
Total Liabilities and Net Assets / Fund Balance$744,628$744,106▼ $522

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$542,913$1,072,543$1,615,456
Land$25,000-$25,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Doug GlassmannService Offi$10,643$10,643
Ryan Pels1st Vice$1,530$1,530
Josh CairnsCommander$540$540

Board Members and Trustees

NameTitle
Janelle Manke2nd Vice
Gary WhiteChaplain
Fred RogersFinance/adj
Tony SauerHistorian
Murray BrightPast Command
Zack WicksSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$33,374
Program Service Revenue
$0
Investment Income
$1,436
Other Revenue
$120,462
All Other Contributions
$24,034
Change in Net Assets
$25,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,908
Salaries, Compensation, and Employee Benefits$47,120
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$47,124
Other Salaries and Wages---$31,142
Current Officers, Directors, Trustees, and Key Employees---$12,713
Interest---$5,879
Advertising---$4,036
Payroll Taxes---$3,265
Other Expenses---$2,796
Fees for Services Accounting---$2,702
Insurance---$1,933
Office Expenses---$901
Grants to Domestic Orgs---$500
Conferences and Meetings---$459
Fees for Services Other---$292
Travel---$29
All Other Expenses---$-3,390
Total Functional Expenses$0$0$0$129,528
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,700,784
Gaming Direct Expenses$1,698,175
Fundraising Gross Income$9,697
Fundraising Direct Expenses$3,820
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$5,240
Payroll Taxes Payable - Gambling$368
Payroll Taxes Payable - Club$211
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization's membership is open to any individual with honorable service in the us armed forces during specified war times.

Form 990, Page 6, Part VI, Line 7A

The governing board is elected annually by the members.

Form 990, Page 6, Part VI, Line 7B

Amendments to the bylaws are subject to approval by members.

Form 990, Page 6, Part VI, Line 11B

Officer signing the 990 reviews the forms with additional members prior to filing and a copy is available for subsequent review.

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

Board members completed a disclosure of any possible conflict of interest issues. No conflicts of interest were identified.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available to the public u pon request. The organization does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
American Legion Post 134 Spencer Ro
EIN
41-0652933
Phone
2185471011
Address
PO BOX 734, WALKER, MN 56484

Signing Officer

Name
Josh Cairns
Title
Commander
Phone
2185471011
Signed
2020-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Cairns
Formed
1934
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
6
Employees
35
Volunteers
20

Preparer

Firm
Justin Clasen & Company Ltd
Address
PO BOX 90, PEQUOT LAKES, MN 56472-0090
Preparer
Christopher M Clasen
Phone
2185685242
Supplemental Narrative

Additional Explanations

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

Recognize and support past and present service men and women

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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/OtherLandBuildingsGrp/BookValueAmt0542913
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01072543
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01615456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1368
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE - GAMBLING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE - CLUB
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0567913
IRS990ScheduleD/TotalLiabilityAmt05819
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0100369
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01327124
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01327124
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01698175
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt098291
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01602493
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01700784
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02609
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt042000
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt042000
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt024168
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0329051
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0304883
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt018093
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0STEVEN KUHA
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE LAWFUL GAMBLING ACTIVITY
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0STEVEN KUHA
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056484
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERSHIP IS OPEN TO ANY INDIVIDUAL WITH HONORABLE SERVICE IN THE US ARMED FORCES DURING SPECIFIED WAR TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD IS ELECTED ANNUALLY BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICER SIGNING THE 990 REVIEWS THE FORMS WITH ADDITIONAL MEMBERS PRIOR TO FILING AND A COPY IS AVAILABLE FOR SUBSEQUENT REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS COMPLETED A DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST ISSUES. NO CONFLICTS OF INTEREST WERE IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC U PON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt0252856
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt0190354
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0744628
IRS990/TotalAssetsEOYAmt0744106
IRS990/TotalAssetsGrp/BOYAmt0744628
IRS990/TotalAssetsGrp/EOYAmt0744106
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033374
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0129528
IRS990/TotalGrossUBIAmt068212
IRS990/TotalLiabilitiesBOYAmt0259009
IRS990/TotalLiabilitiesEOYAmt0232743
IRS990/TotalLiabilitiesGrp/BOYAmt0259009
IRS990/TotalLiabilitiesGrp/EOYAmt0232743
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0511363
IRS990/TotalReportableCompFromOrgAmt012713
IRS990/TotalRevenueGrp/ExclusionAmt07313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046373
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0155272
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt068212
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0744628
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0744106
IRS990/TravelGrp/TotalAmt029
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 734
IRS990/USAddress/CityNm0WALKER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056484
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-02-16 14:24:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSH CAIRNS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02185471011
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 134 SPENCER RO
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410652933
ReturnHeader/Filer/PhoneNum02185471011
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 734
ReturnHeader/Filer/USAddress/CityNm0WALKER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.49.69.82
ReturnHeader/FilingSecurityInformation/IPDt02020-09-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:13:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474889790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUSTIN CLASEN & COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 90
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEQUOT LAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
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ReturnHeader/PreparerPersonGrp/PhoneNum02185685242
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-17

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.$6.65$0.06$6.59$1.00$1.52$0.53
2023Detailed filing. Detailed filing data is available for this year.$7.28$0.16$7.12$1.14$1.37$0.23
2022Detailed filing. Detailed filing data is available for this year.$7.96$0.61$7.35$1.86$1.32$0.53
2021Detailed filing. Detailed filing data is available for this year.$8.06$1.24$6.82$2.81$1.25$1.56
2020Detailed filing. Detailed filing data is available for this year.$6.91$1.65$5.26$1.24$1.09$0.14
2019Detailed filing. Detailed filing data is available for this year.$7.44$2.33$5.11$1.55$1.30$0.26
2018Detailed filing. Detailed filing data is available for this year.$7.45$2.59$4.86$1.01$0.65$0.36
2017Detailed filing. Detailed filing data is available for this year.$7.72$3.22$4.50$0.90$0.67$0.23
2016Detailed filing. Detailed filing data is available for this year.$8.18$3.91$4.27$0.98$0.80$0.18
2015Detailed filing. Detailed filing data is available for this year.$8.46$4.37$4.09$1.20$0.90$0.31
2014Summary only. Only limited summary data is available for this year.$8.78$5.00$3.78$1.24$0.86$0.38
2013Detailed filing. Detailed filing data is available for this year.$8.91$5.51$3.40$0.98$0.62$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.53$6.49$3.04$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.77$7.12$2.65$0.99
2010Summary only. Only limited summary data is available for this year.$9.05$6.57$2.48$0.72$0.57$0.14