Civic Intelligence

Booth Manor Inc.

990 • Fiscal year 2016 • EIN 47-0775707

Oct 01, 2015 to Sep 30, 2016 • Filed on Jun 19, 2017

923 North 38th StOmaha, NE 68131

(402) 898-5950

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.36x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

7th percentile

-51%

Higher net margin than 7% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$226,577

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 67.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

15th percentile

-7.9%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

1.1%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,276,159

Down $109,509 (-7.9%) from 2015

Net Assets

Down

$1,155,063

Down $173,282 (-13%) from 2015

Liabilities

Up

$121,096

Up $63,773 (+111%) from 2015

Revenue

Up

$337,522

Up $3,547 (+1.1%) from 2015

Expenses

Up

$510,804

Up $33,956 (+7.1%) from 2015

Net Income

Down

-$173,282

Down $30,409 (-21%) from 2015

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: $1,800,825Liabilities 2011: $35,247Net Assets 2011: $1,765,5782011Assets 2012: $1,716,101Liabilities 2012: $65,264Net Assets 2012: $1,650,8372012Assets 2013: $1,571,032Liabilities 2013: $41,820Net Assets 2013: $1,529,2122013Assets 2014: $1,503,790Liabilities 2014: $32,572Net Assets 2014: $1,471,2182014Assets 2015: $1,385,668Liabilities 2015: $57,323Net Assets 2015: $1,328,3452015Assets 2016: $1,276,159Liabilities 2016: $121,096Net Assets 2016: $1,155,0632016Assets 2017: $1,165,780Liabilities 2017: $131,741Net Assets 2017: $1,034,0392017Assets 2018: $1,067,517Liabilities 2018: $111,185Net Assets 2018: $956,3322018Assets 2019: $942,468Liabilities 2019: $62,914Net Assets 2019: $879,5542019Assets 2020: $827,529Liabilities 2020: $60,809Net Assets 2020: $766,7202020Assets 2021: $729,563Liabilities 2021: $84,906Net Assets 2021: $644,6572021Assets 2022: $635,435Liabilities 2022: $56,587Net Assets 2022: $578,8482022Assets 2023: $539,317Liabilities 2023: $88,053Net Assets 2023: $451,2642023Assets 2024: $450,735Liabilities 2024: $126,311Net Assets 2024: $324,4242024

Highlighted filing

2016

Assets$1,276,159
Liabilities$121,096
Net Assets$1,155,063

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $331,117Expenses 2011: $419,793Net Income 2011: -$88,6762011Expenses 2012: $434,9772012Expenses 2013: $460,0002013Revenue 2014: $344,267Expenses 2014: $402,261Net Income 2014: -$57,9942014Revenue 2015: $333,975Expenses 2015: $476,848Net Income 2015: -$142,8732015Revenue 2016: $337,522Expenses 2016: $510,804Net Income 2016: -$173,2822016Revenue 2017: $330,074Expenses 2017: $451,098Net Income 2017: -$121,0242017Revenue 2018: $390,217Expenses 2018: $467,924Net Income 2018: -$77,7072018Revenue 2019: $380,871Expenses 2019: $457,649Net Income 2019: -$76,7782019Revenue 2020: $380,297Expenses 2020: $493,131Net Income 2020: -$112,8342020Revenue 2021: $371,996Expenses 2021: $494,059Net Income 2021: -$122,0632021Revenue 2022: $418,162Expenses 2022: $483,971Net Income 2022: -$65,8092022Revenue 2023: $396,208Expenses 2023: $523,792Net Income 2023: -$127,5842023Revenue 2024: $450,725Expenses 2024: $577,565Net Income 2024: -$126,8402024

Highlighted filing

2016

Revenue$337,522
Expenses$510,804
Net Income-$173,282
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jun 19, 2017
Return Version
2015v3.0
Gross Receipts
$337,522
Mission and Program Overview

Mission

Provide low-income elderly persons and handicapped persons with housing facilities and services specially designed to meet their physical, social and psychological needs and to promote their health, security, happiness and usefulness in longer living.

Provide housing and service for low-income elderly persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,268,243$1,152,978▼ $115,265
Savings and Temporary Cash Investments-$99,107-
Cash and Non-Interest-Bearing Accounts$2,791$11,493▲ $8,702
Accounts Receivable$637$516▼ $121
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,385,668$1,276,159▼ $109,509
Other Assets Total$113,997$12,065▼ $101,932
Liabilities
Accounts Payable and Accrued Expenses$45,412$78,894▲ $33,482
Other Liabilities$11,911$42,202▲ $30,291
Total Liabilities$57,323$121,096▲ $63,773
Net Assets / Fund Balance
Unrestricted Net Assets$1,328,345$1,155,063▼ $173,282
Total Net Assets Fund Balance$1,328,345$1,155,063▼ $173,282
Total Liabilities and Net Assets / Fund Balance$1,385,668$1,276,159▼ $109,509

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,152,978$2,109,465$3,262,443
Compensation and Service Providers

Employees

NameTitleOtherTotal
Paul R SeilerPresident$118,547$118,547
Paul D SmithTrustee$73,502$73,502
Jeffrey SmithVice President$72,735$72,735
Richard T AmickTreasurer$72,630$72,630
Ralph BukiewiczAsst. Secretary$68,626$68,626
Richard HerivelAsst. Treasurer$68,428$68,428
Gregory ThompsonTrustee$57,537$57,537

Board Members and Trustees

NameTitle
David E JeffreyChairman
Bramwell E HigginsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$150,447
Program Service Revenue
$179,292
Investment Income
$58
Other Revenue
$7,725
Change in Net Assets
$-173,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$337,522
Total Revenue per Audited Statements
$337,522
Total Revenue per Form 990
$337,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$438,456
Salaries, Compensation, and Employee Benefits$72,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$214,343--$214,343
Depreciation Depletion$115,265--$115,265
Other Salaries and Wages$17,783$41,597-$59,380
Other Expenses$30,137--$30,137
Insurance$24,119--$24,119
Office Expenses$16,410$6,984-$23,394
Fees for Services Management-$17,024-$17,024
Fees for Services Accounting-$13,476-$13,476
Other Employee Benefits$8,428--$8,428
Payroll Taxes$4,540--$4,540
Conferences and Meetings-$523-$523
Advertising-$175-$175
Total Functional Expenses$431,025$79,779$0$510,804

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$510,804
Total Expenses per Audited Statements$510,804
Total Expenses per Form 990$510,804
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Excess Project Funds-residual Receipts$30,137
Tenant Deposits Held in Trust$12,065
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

There is a contract between booth manor and the salvation army (tsa) (omaha area) by which tsa provides services and materials and is reimbursed for that cost by booth manor. All personnel are employees of tsa and provide the services to booth manor.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board reviews the form 990 prior to filing the return.

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

Booth Manor, Inc. is an affiliate of Salvation Army. The conflict of interest policy of the Salvation Army governs the actions of directors and trustees of Booth Manor, Inc. The following is a description of Salvation Armys conflict of interest policy:In order to avoid any appearance that the judgment of a Salvation Army officer or employee has been influenced, it is the policy of the Salvation Army that Salvation Army officers, employees, members or their immediate family (spouse, children and parents) and other household members will not solicit or accept, directly or indirectly, any money, valuables, or favors from any person in circumstances which may affect, or appear to influence the officers or employees business judgment, including from any person who is or seeks to be a vendor of goods or services including consultants, to The Salvation Army (referred to in this policy as Vendors). No Salvation Army officer or employee will accept employment by, or act as a consultant to, any vendor. No Salvation Army Officer or employee or member of the immediate family or member of the household of any officer or employee, shall serve as a director or officer of, or have any financial interest in, any vendor, or accept any business opportunities, commissions, or other financial arrangements that are offered by vendors, or engage in any other conduct with vendors that might appear to compromise the officers or employees judgment or loyalty to The Salvation Army. For the sake of clarity, it shall not be a violation of this policy for officers or employees to receive from a vendor (A) Legitimate business related meals or (B) Entertainment, gifts or favors with an insubstantial or nominal value unless there is a reasonable possibility the item could be construed as quid pro quo for the retention of the vendor.Implementation: All Salvation Army officers will receive a copy of the foregoing policy. Such officers are also subject to various international orders and regulations, including the orders and regulations for the officers of The Salvation Army, which reinforce such policy and, in certain cases, impose more stringent requirements. Failure by a Salvation Army officer to comply with the policy or such orders and regulations will result in discipline, up to and including termination. The foregoing policy will also be included in The Salvation Army Central Territory employee manual, and all employees of The Salvation Army must sign a statement acknowledging receipt of, and agreeing to comply with, the policies in such manual. Any failure by an employee to comply with the policy will result in discipline by The Salvation Army, up to and including termination.

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

Booth manor, inc. Makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Booth Manor Inc
EIN
47-0775707
Phone
4028985950
Address
923 NORTH 38TH ST, OMAHA, NE 68131

Signing Officer

Name
Bramwell E Higgins
Title
Secretary
Signed
2017-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul R Seiler
Formed
1994
Legal Domicile
Ne
Voting Board Members
9
Independent Board Members
1
Employees
0

Preparer

Firm
CNA Tax Professionals Inc
Address
8606 Allisonville Rd Ste 120, Indianapolis, IN 46250
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

FIN 48 (ASC 740) Footnote Schedule D, Part X, Line 2 The Corporation qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code; therefore, no provision for income taxes is recognized in the financial statements. It is exempt from income taxes under the provisions of Section 501(a) of the Code.In the event the Corporation was to lose its tax exempt status, income tax expense for the tax reporting entity would include federal and state taxes currently payable and deferred taxes arising from temporary differences between income for financial reporting and income tax purposes. No such differences existed as of September 30, 2016 and 2015. The Corporation adopted the standard for Accounting for Uncertainty in Income Taxes. The entity recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded. Federal and state tax authorities (if applicable) generally have the right to examine and audit the previous three years of tax returns filed.

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IRS990/MissionDesc0PROVIDE LOW-INCOME ELDERLY PERSONS AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING.
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IRS990/OccupancyGrp/ProgramServicesAmt0214343
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IRS990/OfficeExpensesGrp/TotalAmt023394
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08428
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IRS990/OtherExpensesGrp/Desc0Misc. Financial expense
IRS990/OtherExpensesGrp/ProgramServicesAmt030137
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13630
IRS990/OtherRevenueTotalAmt07725
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041597
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IRS990/OtherSalariesAndWagesGrp/TotalAmt059380
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IRS990/PrincipalOfficerNm0PAUL R SEILER
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IRS990/PYProgramServiceRevenueAmt0190166
IRS990/PYRevenuesLessExpensesAmt0-142873
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IRS990/PYTotalRevenueAmt0333975
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IRS990/ReconcilationRevenueExpnssAmt0-173282
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0337464
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099107
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0141553
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0149502
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0132232
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0718879
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0129
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0187017
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0129
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0190
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IRS990ScheduleA/InvestmentIncomeCYPct00.00060
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03066
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0322
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06191
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99260
IRS990ScheduleA/PublicSupportPY509Pct00.98900
IRS990ScheduleA/PublicSupportTotal509Amt0905896
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0132232
IRS990ScheduleA/Total509Grp/TotalAmt0905896
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0337522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0143809
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0912627
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01152978
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02109465
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EXCESS PROJECT FUNDS-RESIDUAL RECEIPTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/RevenueSubtotalAmt0337522
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 (ASC 740) Footnote Schedule D, Part X, Line 2 The Corporation qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code; therefore, no provision for income taxes is recognized in the financial statements. It is exempt from income taxes under the provisions of Section 501(a) of the Code.In the event the Corporation was to lose its tax exempt status, income tax expense for the tax reporting entity would include federal and state taxes currently payable and deferred taxes arising from temporary differences between income for financial reporting and income tax purposes. No such differences existed as of September 30, 2016 and 2015. The Corporation adopted the standard for Accounting for Uncertainty in Income Taxes. The entity recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded. Federal and state tax authorities (if applicable) generally have the right to examine and audit the previous three years of tax returns filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt0510804
IRS990ScheduleD/TotalLiabilityAmt042202
IRS990ScheduleD/TotalRevenuePerForm990Amt0337522
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0337522
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0203731

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.13$0.32$0.45$0.58$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.09$0.45$0.40$0.52$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.06$0.58$0.42$0.48$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.08$0.64$0.37$0.49$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.06$0.77$0.38$0.49$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.06$0.88$0.38$0.46$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.11$0.96$0.39$0.47$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.13$1.03$0.33$0.45$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.12$1.16$0.34$0.51$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.06$1.33$0.33$0.48$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.03$1.47$0.34$0.40$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.04$1.53$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.07$1.65$0.43
2011Summary only. Only limited summary data is available for this year.$1.80$0.04$1.77$0.33$0.42$0.09