Civic Intelligence

Cedar Valley Arboretum & Botanic Gardens

990 • Fiscal year 2013 • EIN 42-1447541

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 02, 2014

PO Box 183350704-1833

(319) 266-4966

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

17th percentile

-9.5%

Faster asset growth than 17% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$701,905

Down $73,781 (-9.5%) from 2012

Net Assets

Down

$699,477

Down $65,069 (-8.5%) from 2012

Liabilities

Down

$2,428

Down $8,712 (-78%) from 2012

Revenue

$206,593

No earlier filing loaded for comparison.

Expenses

Up

$199,934

Up $30,851 (+18%) from 2012

Net Income

$6,659

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $779,552Liabilities 2011: $0Net Assets 2011: $779,5522011Assets 2012: $775,686Liabilities 2012: $11,140Net Assets 2012: $764,5462012Assets 2013: $701,905Liabilities 2013: $2,428Net Assets 2013: $699,4772013Assets 2014: $672,597Liabilities 2014: $2,675Net Assets 2014: $669,9222014Assets 2015: $611,002Liabilities 2015: $3,147Net Assets 2015: $607,8552015Assets 2016: $608,659Liabilities 2016: $3,552Net Assets 2016: $605,1072016Assets 2017: $589,948Liabilities 2017: $3,643Net Assets 2017: $586,3052017Assets 2018: $563,931Liabilities 2018: $3,945Net Assets 2018: $559,9862018Assets 2019: $571,178Liabilities 2019: $4,964Net Assets 2019: $566,2142019Assets 2020: $773,607Liabilities 2020: $163,336Net Assets 2020: $610,2712020Assets 2021: $814,640Liabilities 2021: $88,576Net Assets 2021: $726,0642021Assets 2022: $836,790Liabilities 2022: $79,422Net Assets 2022: $757,3682022Assets 2023: $812,030Liabilities 2023: $76,402Net Assets 2023: $735,6282023Assets 2024: $811,734Liabilities 2024: $76,423Net Assets 2024: $735,3112024

Highlighted filing

2013

Assets$701,905
Liabilities$2,428
Net Assets$699,477

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $157,8312011Expenses 2012: $169,0832012Revenue 2013: $206,593Expenses 2013: $199,934Net Income 2013: $6,6592013Revenue 2014: $188,011Expenses 2014: $217,566Net Income 2014: -$29,5552014Revenue 2015: $172,086Expenses 2015: $234,153Net Income 2015: -$62,0672015Revenue 2016: $226,994Expenses 2016: $229,742Net Income 2016: -$2,7482016Revenue 2017: $214,825Expenses 2017: $233,627Net Income 2017: -$18,8022017Revenue 2018: $207,673Expenses 2018: $232,260Net Income 2018: -$24,5872018Revenue 2019: $312,261Expenses 2019: $311,062Net Income 2019: $1,1992019Revenue 2020: $271,048Expenses 2020: $226,602Net Income 2020: $44,4462020Revenue 2021: $440,858Expenses 2021: $330,231Net Income 2021: $110,6272021Revenue 2022: $379,239Expenses 2022: $343,679Net Income 2022: $35,5602022Revenue 2023: $316,989Expenses 2023: $342,986Net Income 2023: -$25,9972023Revenue 2024: $300,377Expenses 2024: $300,693Net Income 2024: -$3162024

Highlighted filing

2013

Revenue$206,593
Expenses$199,934
Net Income$6,659
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 2, 2014
Return Version
2013v3.1
Gross Receipts
$228,737
Mission and Program Overview

Mission

The mission of the cedar valley arboretum & bontanic gardens is to enhance the quality of life for all individuals through horticulture. We seek to enrich life by nourishing and sharing the beauty of the natural world, the joy of gardening, knowledge of plants, and the diversity of our world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$553,257$508,364▼ $44,893
Cash and Non-Interest-Bearing Accounts$122,076$161,650▲ $39,574
Accounts Receivable$95,632--
Investments in Publicly Traded Securities$4,721$31,891▲ $27,170
Total Assets$775,686$701,905▼ $73,781
Liabilities
Accounts Payable and Accrued Expenses$11,140$2,428▼ $8,712
Total Liabilities$11,140$2,428▼ $8,712
Net Assets / Fund Balance
Unrestricted Net Assets$764,546$656,404▼ $108,142
Permanently Rstr Net Assets-$31,891-
Temporarily Rstr Net Assets-$11,182-
Total Net Assets Fund Balance$764,546$699,477▼ $65,069
Total Liabilities and Net Assets / Fund Balance$775,686$701,905▼ $73,781

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$120,618$47,419-
Equipment$6,396$63,948-
Leasehold Improvements$381,350$365,831-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$4,481$23,173▲ $4,237-$31,891
2012$4,110-▲ $433-$4,481
2011$4,221-▼ $51-$4,110
2010$3,231-▲ $1,374-$4,221
2009$3,231---$3,231
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy WellsPresident
Bob HoffmanDirector
Cyndie FranklinDirector
Dorothy WrightDirector
Gary BloniganDirector
George PfalzgrafDirector
Howard CravenDirector
Lindsay PietersDirector
Marisa DolanDirector
Mary DelagardelleDirector
Pam FlandersDirector
Pat McgivernDirector
Paul KammerdinerDirector
Rachel WobeterDirector
Steve JordanDirector
Kathy DurhamSecretary
Debi MillerTreasurer
Dick YantisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$192,171
Program Service Revenue
$2,176
Investment Income
$4,705
Other Revenue
$7,541
All Other Contributions
$177,704
Change in Net Assets
$6,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,815
Salaries, Compensation, and Employee Benefits$97,119
Total Fundraising Expense$953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,941--$48,941
Depreciation Depletion$37,634$7,260-$44,894
Other Salaries and Wages$24,741$16,224-$40,965
Occupancy$32,442$1,632-$34,074
Insurance$6,065$1,560-$7,625
Payroll Taxes$5,911$1,302-$7,213
Office Expenses$4,997$1,392-$6,389
Fees for Services Accounting-$2,860-$2,860
Information Technology$1,700--$1,700
All Other Expenses$410$517-$927
Travel-$810-$810
Other Expenses$351$609$953$351
Fees for Services Other$171--$171
Total Functional Expenses$163,373$35,608$953$199,934
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,818
Fundraising Direct Expenses$19,528
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$13,434$13,434$12,816$618
Event 2$9,384$9,384$6,712$2,672
Total Events$22,818$22,818$19,528$3,290
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
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organizations members consist of member donors.

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

The member donors attend an annual meeting where they approve members of the governing body.

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

The form 990 is available upon request.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

EIN
42-1447541

Signing Officer

Name
Robert Pruitt
Title
Executive Director
Signed
2014-02-02

Organization Details

Principal Officer
Robert Pruitt
Formed
1995
Legal Domicile
Ia
Voting Board Members
18
Independent Board Members
18
Employees
6
Volunteers
221

Preparer

Preparer
David E Loy
Phone
3192681272
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the cedar valley arboretum & bontanic gardens is to enhance the quality of life for all individuals through horticulture. We seek to enrich life by nourishing and sharing the beauty of the natural world, the joy of gardening, knowledge of plants, and the diversity of our world.

Form 990, Part XI, Line 9

Changed to fmv of investment 23,904 w/o receivable hcc 95,632

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IRS990/MissionDesc0THE MISSION OF THE CEDAR VALLEY ARBORETUM & BONTANIC GARDENS IS TO ENHANCE THE QUALITY OF LIFE FOR ALL INDIVIDUALS THROUGH HORTICULTURE. WE SEEK TO ENRICH LIFE BY NOURISHING AND SHARING THE BEAUTY OF THE NATURAL WORLD, THE JOY OF GARDENING, KNOWLEDGE OF PLANTS, AND THE DIVERSITY OF OUR WORLD.
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-1365
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1365
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05616
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt09560
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01632
IRS990/OccupancyGrp/ProgramServicesAmt032442
IRS990/OccupancyGrp/TotalAmt034074
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01392
IRS990/OfficeExpensesGrp/ProgramServicesAmt04997
IRS990/OfficeExpensesGrp/TotalAmt06389
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1FUNDRAISING EVENTS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3CREDIT CARD FEES
IRS990/OtherExpensesGrp/FundraisingAmt0953
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01442
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1609
IRS990/OtherExpensesGrp/ProgramServicesAmt010
IRS990/OtherExpensesGrp/ProgramServicesAmt1351
IRS990/OtherExpensesGrp/TotalAmt01442
IRS990/OtherExpensesGrp/TotalAmt1953
IRS990/OtherExpensesGrp/TotalAmt2619
IRS990/OtherExpensesGrp/TotalAmt3351
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016224
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt024741
IRS990/OtherSalariesAndWagesGrp/TotalAmt040965
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01302
IRS990/PayrollTaxesGrp/ProgramServicesAmt05911
IRS990/PayrollTaxesGrp/TotalAmt07213
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt031891
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT PRUITT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WORKSHOP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02176
IRS990/ProgSrvcAccomActy2Grp/Desc0THE PURPOSE OF SPECIAL EVENTS IS TO PROVIDE OPPORTUNITIES FOR THE LARGER CEDAR VALLEY COMMUNITY TO ENJOY OUT OF DOORS ACTIVITIES IN A PUBLIC GARDEN SETTING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022144
IRS990/ProgSrvcAccomActy3Grp/Desc0THE PURPOSE OF EDUCATION IS TO PROVIDE CLASSES, ACTIVITIES AND EXPERIENTIAL OPPORTUNITIES FOR PEOPLE OF ALL AGES TO LEARN ABOUT NATURE AND HORTICULTURAL SUBJECTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt07468
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0141498
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0728
IRS990/PYOtherExpensesAmt088008
IRS990/PYOtherRevenueAmt011851
IRS990/PYRevenuesLessExpensesAmt0-15006
IRS990/PYSalariesCompEmpBnftPaidAmt081075
IRS990/PYTotalExpensesAmt0169083
IRS990/PYTotalRevenueAmt0154077
IRS990/ReconcilationRevenueExpnssAmt06659
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05616
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0226641
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0142877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0167111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0870298
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02868
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01874
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt033167
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97710
IRS990ScheduleA/PublicSupportPY170Pct00.74440
IRS990ScheduleA/PublicSupportTotal170Amt0870298
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0192171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0141498
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0142877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0167111
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0870298
IRS990ScheduleA/TotalSupportAmt0890729
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0120618
IRS990ScheduleD/BuildingsGrp/DepreciationAmt047419
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0168037
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04481
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt023173
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt031891
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04237
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt062
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04110
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04481
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0433
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt060
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04221
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04110
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-51
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0384
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03231
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04221
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01374
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03231
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03231
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06396
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063948
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt070344
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0381350
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0365831
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0747181
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0508364
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013434
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09384
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022818
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013434
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09384
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022818
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0FALL FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0EVENING AT ARBO
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03290
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019528

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.12$0.76$7.35$3.00$3.01$0.00
2023Detailed filing. Detailed filing data is available for this year.$8.12$0.76$7.36$3.17$3.43$0.26
2022Detailed filing. Detailed filing data is available for this year.$8.37$0.79$7.57$3.79$3.44$0.36
2021Detailed filing. Detailed filing data is available for this year.$8.15$0.89$7.26$4.41$3.30$1.11
2020Detailed filing. Detailed filing data is available for this year.$7.74$1.63$6.10$2.71$2.27$0.44
2019Detailed filing. Detailed filing data is available for this year.$5.71$0.05$5.66$3.12$3.11$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.64$0.04$5.60$2.08$2.32$0.25
2017Detailed filing. Detailed filing data is available for this year.$5.90$0.04$5.86$2.15$2.34$0.19
2016Detailed filing. Detailed filing data is available for this year.$6.09$0.04$6.05$2.27$2.30$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.11$0.03$6.08$1.72$2.34$0.62
2014Detailed filing. Detailed filing data is available for this year.$6.73$0.03$6.70$1.88$2.18$0.30
2013Detailed filing. Detailed filing data is available for this year.$7.02$0.02$6.99$2.07$2.00$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.76$0.11$7.65$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.80$0.00$7.80$1.58