Civic Intelligence

Sierra Academy of Expeditionary Learning

990 • Fiscal year 2018 • EIN 45-4921985

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 08, 2019

Organization Profilewww.sierraacademy.net
505 Main StreetNevada City, CA 95959

(530) 268-2200

Siviq Scores

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

Liabilities / Assets

78th percentile

0.44x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$101,827

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

52nd percentile

1.5%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.5%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$380,728

Up $5,552 (+1.5%) from 2017

Net Assets

Up

$212,047

Up $43,058 (+25%) from 2017

Liabilities

Down

$168,681

Down $37,506 (-18%) from 2017

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin48th percentile

Revenue

Up

$1,911,765

Up $165,418 (+9.5%) from 2017

Expenses

Up

$1,868,707

Up $323,422 (+21%) from 2017

Net Income

Down

$43,058

Down $158,004 (-79%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2014: $10,639Liabilities 2014: $65,000Net Assets 2014: -$54,3612014Assets 2015: $204,452Liabilities 2015: $342,022Net Assets 2015: -$137,5702015Assets 2016: $294,881Liabilities 2016: $326,954Net Assets 2016: -$32,0732016Assets 2017: $375,176Liabilities 2017: $206,187Net Assets 2017: $168,9892017Assets 2018: $380,728Liabilities 2018: $168,681Net Assets 2018: $212,0472018Assets 2019: $339,031Liabilities 2019: $230,852Net Assets 2019: $108,1792019Assets 2020: $564,860Liabilities 2020: $365,884Net Assets 2020: $198,9762020Assets 2021: $682,987Liabilities 2021: $358,137Net Assets 2021: $324,8502021Assets 2022: $604,740Liabilities 2022: $253,273Net Assets 2022: $351,4672022Assets 2023: $1,647,911Liabilities 2023: $1,164,485Net Assets 2023: $483,4262023Assets 2024: $1,627,335Liabilities 2024: $1,024,851Net Assets 2024: $602,4842024

Highlighted filing

2018

Assets$380,728
Liabilities$168,681
Net Assets$212,047
Open 2018 Filing

Operations Trend

Revenue Growth62nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $204,619Expenses 2014: $194,000Net Income 2014: $10,6192014Revenue 2015: $943,898Expenses 2015: $989,711Net Income 2015: -$45,8132015Revenue 2016: $1,339,000Expenses 2016: $1,233,503Net Income 2016: $105,4972016Revenue 2017: $1,746,347Expenses 2017: $1,545,285Net Income 2017: $201,0622017Revenue 2018: $1,911,765Expenses 2018: $1,868,707Net Income 2018: $43,0582018Revenue 2019: $2,085,591Expenses 2019: $2,189,459Net Income 2019: -$103,8682019Revenue 2020: $2,124,709Expenses 2020: $2,033,916Net Income 2020: $90,7932020Revenue 2021: $2,291,723Expenses 2021: $2,165,849Net Income 2021: $125,8742021Revenue 2022: $2,744,170Expenses 2022: $2,717,553Net Income 2022: $26,6172022Revenue 2023: $2,926,599Expenses 2023: $2,794,640Net Income 2023: $131,9592023Revenue 2024: $3,308,901Expenses 2024: $3,189,843Net Income 2024: $119,0582024

Highlighted filing

2018

Revenue$1,911,765
Expenses$1,868,707
Net Income$43,058
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 8, 2019
Return Version
2017v2.2
Gross Receipts
$1,911,765
Mission and Program Overview

Mission

The mission of Sierra Academy of Expeditionary Learning is to inspire students to achieve high standards, create quality work, develop quality character, and embrace lifelong learning and service through Expeditionary Learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$236,979$157,040▼ $79,939
Accounts Receivable$123,173$154,269▲ $31,096
Prepaid Expenses and Deferred Charges$15,024$69,419▲ $54,395
Loans From Officers Directors$50,000--
Savings and Temporary Cash Investments-$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$375,176$380,728▲ $5,552
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$100,002$100,006▲ $4
Accounts Payable and Accrued Expenses$56,185$68,675▲ $12,490
Total Liabilities$206,187$168,681▼ $37,506
Net Assets / Fund Balance
Unrestricted Net Assets$168,989$212,047▲ $43,058
Total Net Assets Fund Balance$168,989$212,047▲ $43,058
Total Liabilities and Net Assets / Fund Balance$375,176$380,728▲ $5,552
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erica CraneExecutive DirectorFT$87,555$14,272$101,827

Board Members and Trustees

NameTitle
Linda BrownChairman
Donna HajdukTrustee
Geoffrey NelsonTrustee
Joel SwiftTrustee
Karen SuenramTrustee
Rebecca MooersTrustee
Tom MooersTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,911,765
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$71,410
Change in Net Assets
$43,058

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,911,765
Total Revenue per Audited Statements
$1,911,765
Total Revenue per Form 990
$1,911,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,193,524
Other Expenses$675,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$635,563$227,523-$863,086
Payroll Taxes$106,796$33,603-$140,399
Fees for Services Other$112,646$23,678-$136,324
Occupancy$108,781--$108,781
Pension Plan Contributions$74,925$23,574-$98,499
Current Officers, Directors, Trustees, and Key Employees$87,555--$87,555
Fees for Services Management-$59,505-$59,505
Travel$25,249--$25,249
Conferences and Meetings$23,111--$23,111
Insurance-$19,240-$19,240
Other Expenses$16,811--$16,811
Advertising-$14,225-$14,225
All Other Expenses$12,529$319-$12,848
Fees for Services Accounting-$10,750-$10,750
Fees for Services Legal-$9,276-$9,276
Other Employee Benefits$3,031$954-$3,985
Information Technology$2,946--$2,946
Interest-$104-$104
Total Functional Expenses$1,445,956$422,751$0$1,868,707

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,868,707
Total Expenses per Audited Statements$1,868,707
Total Expenses per Form 990$1,868,707
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
Loans from Officers, Directors, Trustees, and Key Employees$50,000--
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 990 is reviewed by the accounting manager and office manager. Subsequently a copy is provided to the governing board for review prior to filing the tax return.”

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

“The Conflict of Interest Code COI is monitored annually, at the beginning of each school year. It is also revisited when a new board member is elected. The COI is added as an agenda item at the beginning of each school year by the secretary to the board, and re-addressed when a new board member becomes nominated. A copy of the existing policy is re-distributed at that board meeting. All board members are asked to sign the COI, if they have not already done so. The secretary to the board then reviews that the forms and understanding of the code are up to date.”

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

“Compensation is based on a step-system provided by the School District which authorized Sierra Academy of Expeditionary Learning's charter. Once the amounts have been established, the board votes to approve compensation rates. Compensation is re-visited by the board annually.”

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

“Compensation is based on a step-system provided by the School District which authorized Sierra Academy of Expeditionary Learning's charter. Once the amounts have been established, the board votes to approve compensation rates. Compensation is re-visited by the board annually.”

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

“All governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sierra Academy of Expeditionary Learning
EIN
45-4921985
Phone
5302682200
Address
505 Main Street, Nevada City, CA 95959

Signing Officer

Name
Erica Crane
Title
Executive Director
Signed
2019-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erica Crane
Formed
2012
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
32
Volunteers
20

Preparer

Firm
Wilkinson Hadley King Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Aubrey W Mann
Phone
6194476700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The School follows provisions of uncertain tax positions as addressed in ASC 958. The School recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions.”

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IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Equipment Rental & Repair
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IRS990/OtherExpensesGrp/ProgramServicesAmt187044
IRS990/OtherExpensesGrp/ProgramServicesAmt237616
IRS990/OtherExpensesGrp/ProgramServicesAmt316811
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IRS990/OtherExpensesGrp/TotalAmt187044
IRS990/OtherExpensesGrp/TotalAmt237616
IRS990/OtherExpensesGrp/TotalAmt316811
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0635563
IRS990/OtherSalariesAndWagesGrp/TotalAmt0863086
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt074925
IRS990/PensionPlanContributionsGrp/TotalAmt098499
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt069419
IRS990/PrincipalOfficerNm0Erica Crane
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYTotalRevenueAmt01746347
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IRS990/ReconcilationRevenueExpnssAmt043058
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01868707
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01911765
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School follows provisions of uncertain tax positions as addressed in ASC 958. The School recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01868707
IRS990ScheduleD/TotalRevenuePerForm990Amt01911765
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01911765
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01868707
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the accounting manager and office manager. Subsequently a copy is provided to the governing board for review prior to filing the tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Conflict of Interest Code COI is monitored annually, at the beginning of each school year. It is also revisited when a new board member is elected. The COI is added as an agenda item at the beginning of each school year by the secretary to the board, and re-addressed when a new board member becomes nominated. A copy of the existing policy is re-distributed at that board meeting. All board members are asked to sign the COI, if they have not already done so. The secretary to the board then reviews that the forms and understanding of the code are up to date.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation is based on a step-system provided by the School District which authorized Sierra Academy of Expeditionary Learning's charter. Once the amounts have been established, the board votes to approve compensation rates. Compensation is re-visited by the board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation is based on a step-system provided by the School District which authorized Sierra Academy of Expeditionary Learning's charter. Once the amounts have been established, the board votes to approve compensation rates. Compensation is re-visited by the board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents, conflict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01868707
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0168681
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IRS990/TotalLiabilitiesGrp/EOYAmt0168681
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0168989
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IRS990/TotalOtherCompensationAmt014272
IRS990/TotalProgramServiceExpensesAmt01445956
IRS990/TotalProgramServiceRevenueAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01911765
IRS990/TotalVolunteersCnt020
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0380728
IRS990/TravelGrp/ProgramServicesAmt025249
IRS990/TravelGrp/TotalAmt025249
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0168989
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0212047
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0100002
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0100006
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0505 Main St
IRS990/USAddress/CityNm0Nevada City
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095959
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.sierraacademy.net
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Erica Crane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-08

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$380,728
Liabilities
$168,681
Net assets
$212,047
Revenue
$1,911,765
Expenses
$1,868,707
Net income
$43,058
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.63$1.02$0.60$3.31$3.19$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.65$1.16$0.48$2.93$2.79$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.25$0.35$2.74$2.72$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.36$0.32$2.29$2.17$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.37$0.20$2.12$2.03$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.23$0.11$2.09$2.19$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.17$0.21$1.91$1.87$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.21$0.17$1.75$1.55$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.33$0.03$1.34$1.23$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.34$0.14$0.94$0.99$0.05
2014Summary only. Only limited summary data is available for this year.$0.01$0.07$0.05$0.20$0.19$0.01