Civic Intelligence

Harbor Community Benefit Foundation

990 • Fiscal year 2013 • EIN 45-2487333

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 29, 2014

150 W 6th Street Suite 20390731

(310) 997-7116

Siviq Scores

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

Liabilities / Assets

77th percentile

0.48x

Higher debt load relative to assets than 77% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.42x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$138,026

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

96th percentile

105%

Faster asset growth than 96% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

87th percentile

48%

Faster revenue growth than 87% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$1,576,121

Up $807,947 (+105%) from 2012

Net Assets

Up

$816,105

Up $267,472 (+49%) from 2012

Liabilities

Up

$760,016

Up $540,475 (+246%) from 2012

Revenue

Up

$1,797,893

Up $579,953 (+48%) from 2012

Expenses

Up

$1,530,421

Up $739,694 (+94%) from 2012

Net Income

Down

$267,472

Down $159,741 (-37%) from 2012

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $130,475Liabilities 2011: $9,0552011Assets 2012: $768,174Liabilities 2012: $219,541Net Assets 2012: $548,6332012Assets 2013: $1,576,121Liabilities 2013: $760,016Net Assets 2013: $816,1052013Assets 2014: $1,197,952Liabilities 2014: $358,753Net Assets 2014: $839,1992014Assets 2015: $959,186Liabilities 2015: $195,672Net Assets 2015: $763,5142015Assets 2016: $925,906Liabilities 2016: $125,106Net Assets 2016: $800,8002016Assets 2017: $954,849Liabilities 2017: $350,079Net Assets 2017: $604,7702017Assets 2018: $465,963Liabilities 2018: $10,905Net Assets 2018: $455,0582018Assets 2019: $780,715Liabilities 2019: $521,116Net Assets 2019: $259,5992019Assets 2020: $429,538Liabilities 2020: $264,417Net Assets 2020: $165,1212020Assets 2021: $670,814Liabilities 2021: $292,615Net Assets 2021: $378,1992021Assets 2022: $709,268Liabilities 2022: $466,010Net Assets 2022: $243,2582022Assets 2023: $393,779Liabilities 2023: $64,358Net Assets 2023: $329,4212023Assets 2024: $899,118Liabilities 2024: $2,261Net Assets 2024: $896,8572024

Highlighted filing

2013

Assets$1,576,121
Liabilities$760,016
Net Assets$816,105

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $137,577Expenses 2011: $16,157Net Income 2011: $121,4202011Revenue 2012: $1,217,940Expenses 2012: $790,727Net Income 2012: $427,2132012Revenue 2013: $1,797,893Expenses 2013: $1,530,421Net Income 2013: $267,4722013Revenue 2014: $1,621,991Expenses 2014: $1,598,897Net Income 2014: $23,0942014Revenue 2015: $1,583,155Expenses 2015: $1,658,840Net Income 2015: -$75,6852015Revenue 2016: $1,659,364Expenses 2016: $1,622,078Net Income 2016: $37,2862016Revenue 2017: $435,590Expenses 2017: $631,620Net Income 2017: -$196,0302017Revenue 2018: $900,011Expenses 2018: $1,049,721Net Income 2018: -$149,7102018Revenue 2019: $922,295Expenses 2019: $1,117,754Net Income 2019: -$195,4592019Revenue 2020: $432,162Expenses 2020: $526,640Net Income 2020: -$94,4782020Revenue 2021: $815,839Expenses 2021: $602,761Net Income 2021: $213,0782021Revenue 2022: $705,831Expenses 2022: $840,772Net Income 2022: -$134,9412022Revenue 2023: $2,200,050Expenses 2023: $2,304,987Net Income 2023: -$104,9372023Revenue 2024: $242,171Expenses 2024: $2,407,590Net Income 2024: -$2,165,4192024

Highlighted filing

2013

Revenue$1,797,893
Expenses$1,530,421
Net Income$267,472
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 29, 2014
Return Version
2013v3.1
Gross Receipts
$1,797,893
Mission and Program Overview

Mission

The mission of the foundation is to carry out public benefit projects that assess, protect, and improve public health, quality of life and the natural environment, including but not limited to noise mitigation, air quality, health care, workforce development, land use, and community benefit programs.

To carry out public benefit projects that assess, protect, and improve public health, quality of life and the natural environment, including but not limited to noise mitigation, air quality, health care, workforce development, land use, and community benefit programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$605,837$1,066,883▲ $461,046
Savings and Temporary Cash Investments$159,323$505,385▲ $346,062
Prepaid Expenses and Deferred Charges$3,014$3,853▲ $839
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$768,174$1,576,121▲ $807,947
Other Assets Total-$0-
Liabilities
Grants Payable$215,125$737,500▲ $522,375
Accounts Payable and Accrued Expenses$4,416$22,516▲ $18,100
Total Liabilities$219,541$760,016▲ $540,475
Net Assets / Fund Balance
Temporarily Rstr Net Assets$343,670$709,319▲ $365,649
Unrestricted Net Assets$204,963$106,786▼ $98,177
Total Net Assets Fund Balance$548,633$816,105▲ $267,472
Total Liabilities and Net Assets / Fund Balance$768,174$1,576,121▲ $807,947
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary SilversteinExec. DirectorFT$130,385$7,641$138,026

Board Members and Trustees

NameTitle
Sean HechtPresident
Michele PrichardVice President
David SloaneDirector
James SaddDirector
Kathleen WoodfieldDirector
Peter PeytonDirector
Jesse MarquezSecretary
Silvia PrietoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,797,576
Program Service Revenue
$0
Investment Income
$317
Other Revenue
$0
All Other Contributions
$12,376
Change in Net Assets
$267,472

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,797,893
Total Revenue per Audited Statements
$1,797,893
Total Revenue per Form 990
$1,797,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$956,000
Salaries, Compensation, and Employee Benefits$328,227
Other Expenses$246,194
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$956,000--$956,000
Other Salaries and Wages$101,021$54,396-$155,417
Current Officers, Directors, Trustees, and Key Employees$89,717$48,309-$138,026
Fees for Services Accounting-$30,226-$30,226
Occupancy$8,388$13,762-$22,150
Payroll Taxes$13,660$7,356-$21,016
Fees for Services Legal-$20,688-$20,688
Office Expenses$8,741$6,143-$14,884
Other Employee Benefits$8,949$4,819-$13,768
Advertising$5,164$7,745-$12,909
Other Expenses$12,515--$12,515
Fees for Services Other-$11,408-$11,408
Travel$5,189$3,805-$8,994
Insurance-$3,069-$3,069
Total Functional Expenses$1,318,695$211,726$0$1,530,421

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,530,421
Total Expenses per Audited Statements$1,530,421
Total Expenses per Form 990$1,530,421
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
95-1643332-501(c)(3)Mitigate Air Pollution in Wilmingtn$101,000
95-3527031-501(c)(3)Improve Hlth of Children Wth Asthma$96,500
95-4513961--Edu and Career Training Program$90,000
95-1661682-501(c)(3)Mitigate Carbon Emissions$85,000
23-7103245-501(c)(3)Funding for San Pedro Asthma Clinic$75,000
95-2138184-501(c)(3)Improve Hlth of Chronic Resp Illnss$75,000
33-0895293-501(c)(3)Beautify Blighted Areas of Wilmngtn$50,000
33-0309722-501(c)(3)Beautify & Restore Nat Habitat$50,000
20-5651596-501(c)(3)Increase Recreational Opp in Wilm$45,000
23-7376148-501(c)(3)Education and Job Training$32,000
95-1641451-501(c)(3)Bld Comm Gardens for Low Inc Youth$29,000
80-0159647-501(c)(3)Marine Life Education Program$28,000
94-1739027-501(c)(3)Marine Life Education Program$28,000
16-1649277-501(c)(3)Maritime Edu Prg & Maint Comm Gardn$25,000
95-4457939-501(c)(3)Provide and Promote Wellness Prog$22,500
95-3855705-501(c)(3)Community Art Project of Sn Pd Hist$22,000
48-1263226-501(c)(3)Maritime Education Program$22,000
95-3119306-501(c)(3)Improve Health Risk of Children$20,000
95-6001908-501(c)(3)Design and Paint Edu Mural$15,000
33-0061885-501(c)(3)Mitigate Air Pollution on Playgrnds$13,000
74-3161465-501(c)(3)Maritime Safety Training Edu Prog$12,000
95-4554570-501(c)(3)At Risk Youth Education Program$10,000
33-0585381-501(c)(3)Mentor Hs Students in Marine Life$6,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Line 11B: Form 990 Review Process

The foundation's audit committee will review the draft of the form 990 on behalf of the entire board and make a recommendation to approve the return as prepared. However, following the audit committee's review, the return will be presented to the entire board for discussion before it is signed and mailed to the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Legal counsel attends all public board meetings. As a matter of protocol, conflict of interest inquiries are made when a board vote is required to enter into contracts or recommend grant awards. Board members may volunteer information during board comments or before any regular agenda item, and will recuse themselves from any discussion of said action items.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors determines the executive director's annual salary by using a salary survey and by establishing a committee of three board members who conferred and recommended an amount for the executive director's salary to the full board.the foundation conducts an annual performance review of the executive director and this review plays a role in the determination of the executive director's salary and any changes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board approves an operating budget each year, with a line item for payroll and benefits equal to a set amount. This amount includes the executive director's compensation package, which is set by the board. The executive director cannot make any changes to her compensation, but within the remaining payroll and benefits portion as allocated by the board, she has full discretion to determine who gets the remaining portions.to help her make that decision, the executive director looks at salary data and industry standards and prepares a written performance review of each staff member.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

THESE DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AT http://hcbf.org/about/ AND ARE AVAILABLE UPON REQUEST.

Form 990, Part VI, Lines 13 and 14 - Policies

During 2013, the foundation adopted an employee handbook that includes a written whistleblower policy. The foundation's written document retention and destruction policy is in progress and is expected to be in place by the end of 2014.

Filing and Contact Details

Filer

EIN
45-2487333
Phone
3109977116

Signing Officer

Name
Mary Silverstein
Title
Exec. Director
Signed
2014-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Silverstein
Formed
2011
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
8

Preparer

Preparer
Renee Ordeneaux
Phone
3104784148
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IRS990/MissionDesc0THE MISSION OF THE FOUNDATION IS TO CARRY OUT PUBLIC BENEFIT PROJECTS THAT ASSESS, PROTECT, AND IMPROVE PUBLIC HEALTH, QUALITY OF LIFE AND THE NATURAL ENVIRONMENT, INCLUDING BUT NOT LIMITED TO NOISE MITIGATION, AIR QUALITY, HEALTH CARE, WORKFORCE DEVELOPMENT, LAND USE, AND COMMUNITY BENEFIT PROGRAMS.
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IRS990/OccupancyGrp/TotalAmt022150
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IRS990/OfficeExpensesGrp/ProgramServicesAmt08741
IRS990/OfficeExpensesGrp/TotalAmt014884
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08949
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013768
IRS990/OtherExpensesGrp/Desc0NOISE ASSESSMENT PROGRAM
IRS990/OtherExpensesGrp/Desc1LAND USE STUDY
IRS990/OtherExpensesGrp/Desc2PROGRAM EVENTS
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IRS990/OtherExpensesGrp/ProgramServicesAmt112673
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IRS990/OtherExpensesGrp/TotalAmt096678
IRS990/OtherExpensesGrp/TotalAmt112673
IRS990/OtherExpensesGrp/TotalAmt212515
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt054396
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0101021
IRS990/OtherSalariesAndWagesGrp/TotalAmt0155417
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07356
IRS990/PayrollTaxesGrp/ProgramServicesAmt013660
IRS990/PayrollTaxesGrp/TotalAmt021016
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03853
IRS990/PrincipalOfficerNm0MARY SILVERSTEIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTHY HARBOR GRANTS. Round 2 of HCBFs competitive health care program awarded six grants, ranging from $17,500 to $101,000, to organizations addressing community health impacts stemming from port operations. Program funding included capital improvements (Wilmingtons asthma clinic), diagnosis and treatment, provision of medical supplies, health education and outreach. Eligible applicants include health care providers, clinics, institutions, community-based organizations, nonprofits, medical training and career centers. HCBF also hosted two annual community health fairs, with free tests, health screenings and referrals.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0557012
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0450000
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC BENEFIT PROJECTS. To carry out programs that assess, protect, and improve the natural environment of the local harbor area communities.NOISE MITIGATION PROGRAM Testing and monitoring of noise within the harbor area schools and residences located near port related activity; reports will inform future grant program. Includes $96,678 in consultant fees.LAND USE STUDY Assessment of off-Port impacts on land use in San Pedro and Wilmington, CA; report will inform future grant programs. Includes $12,673 in consultant fees.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0135355
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0137575
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01797576
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01217650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137575
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03152801
IRS990ScheduleA/TotalSupportAmt03153410
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt01530421
IRS990ScheduleD/RevenueSubtotalAmt01797893
IRS990ScheduleD/TotalExpensesPerForm990Amt01530421
IRS990ScheduleD/TotalRevenuePerForm990Amt01797893
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01797893
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01530421
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt032000
IRS990ScheduleI/RecipientTable/CashGrantAmt129000
IRS990ScheduleI/RecipientTable/CashGrantAmt285000
IRS990ScheduleI/RecipientTable/CashGrantAmt313000
IRS990ScheduleI/RecipientTable/CashGrantAmt46000
IRS990ScheduleI/RecipientTable/CashGrantAmt510000
IRS990ScheduleI/RecipientTable/CashGrantAmt620000
IRS990ScheduleI/RecipientTable/CashGrantAmt775000
IRS990ScheduleI/RecipientTable/CashGrantAmt828000
IRS990ScheduleI/RecipientTable/CashGrantAmt928000
IRS990ScheduleI/RecipientTable/CashGrantAmt1012000
IRS990ScheduleI/RecipientTable/CashGrantAmt1115000
IRS990ScheduleI/RecipientTable/CashGrantAmt1296500
IRS990ScheduleI/RecipientTable/CashGrantAmt1350000
IRS990ScheduleI/RecipientTable/CashGrantAmt1450000
IRS990ScheduleI/RecipientTable/CashGrantAmt1525000
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IRS990ScheduleI/RecipientTable/CashGrantAmt1745000
IRS990ScheduleI/RecipientTable/CashGrantAmt1822000
IRS990ScheduleI/RecipientTable/CashGrantAmt19101000
IRS990ScheduleI/RecipientTable/CashGrantAmt2022500
IRS990ScheduleI/RecipientTable/CashGrantAmt2175000
IRS990ScheduleI/RecipientTable/CashGrantAmt2290000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc19501(c)(3)
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50

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.$0.90$0.00$0.90$0.24$2.41$2.17
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.06$0.33$2.20$2.30$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.47$0.24$0.71$0.84$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.29$0.38$0.82$0.60$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.26$0.17$0.43$0.53$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.52$0.26$0.92$1.12$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.90$1.05$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.35$0.60$0.44$0.63$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.13$0.80$1.66$1.62$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.20$0.76$1.58$1.66$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.36$0.84$1.62$1.60$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.58$0.76$0.82$1.80$1.53$0.27
2012Summary only. Only limited summary data is available for this year.$0.77$0.22$0.55$1.22$0.79$0.43
2011Summary only. Only limited summary data is available for this year.$0.13$0.01$0.14$0.02$0.12