Civic Intelligence

Dairy Herd Improvement Association Heart of America

990 • Fiscal year 2022 • EIN 48-0770424

Jan 01, 2022 to Dec 31, 2022 • Filed on May 09, 2023

Organization ProfileWWW.HOADHIA.COM

View Organization Page

4535 Normal Blvd Suite 275Lincoln, NE 68506

(402) 489-1060

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

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

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-4.2%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

43rd percentile

$70,939

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Asset Growth

7th percentile

-16%

Faster asset growth than 7% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

12th percentile

-13%

Faster revenue growth than 12% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$429,242

Down $83,815 (-16%) from 2021

Net Assets

Down

$403,488

Down $86,211 (-18%) from 2021

Liabilities

Up

$25,754

Up $2,396 (+10%) from 2021

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin23rd percentile

Revenue

Down

$1,623,845

Down $245,559 (-13%) from 2021

Expenses

Down

$1,691,326

Down $150,526 (-8.2%) from 2021

Net Income

Down

-$67,481

Down $95,033 (-345%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$800K$600K$400K$200K$0Assets 2011: $571,406Liabilities 2011: $39,494Net Assets 2011: $531,9122011Assets 2012: $532,368Liabilities 2012: $29,436Net Assets 2012: $502,9322012Assets 2013: $608,717Liabilities 2013: $19,050Net Assets 2013: $589,6672013Assets 2014: $771,896Liabilities 2014: $206,520Net Assets 2014: $565,3762014Assets 2015: $731,759Liabilities 2015: $137,943Net Assets 2015: $593,8162015Assets 2016: $589,997Liabilities 2016: $103,347Net Assets 2016: $486,6502016Assets 2017: $548,560Liabilities 2017: $68,699Net Assets 2017: $479,8612017Assets 2018: $492,523Liabilities 2018: $36,341Net Assets 2018: $456,1822018Assets 2019: $491,014Liabilities 2019: $21,876Net Assets 2019: $469,1382019Assets 2020: $624,216Liabilities 2020: $158,981Net Assets 2020: $465,2352020Assets 2021: $513,057Liabilities 2021: $23,358Net Assets 2021: $489,6992021Assets 2022: $429,242Liabilities 2022: $25,754Net Assets 2022: $403,4882022Assets 2023: $399,260Liabilities 2023: $22,202Net Assets 2023: $377,0582023Assets 2024: $273,948Liabilities 2024: $35,775Net Assets 2024: $238,1732024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2022

Assets$429,242
Liabilities$25,754
Net Assets$403,488
Open 2022 Filing

Operations Trend

Revenue Growth12th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,433,784Expenses 2011: $2,440,215Net Income 2011: -$6,4312011Revenue 2012: $2,447,163Expenses 2012: $2,476,143Net Income 2012: -$28,9802012Revenue 2013: $2,492,113Expenses 2013: $2,442,555Net Income 2013: $49,5582013Revenue 2014: $2,555,863Expenses 2014: $2,576,693Net Income 2014: -$20,8302014Revenue 2015: $2,548,164Expenses 2015: $2,512,601Net Income 2015: $35,5632015Revenue 2016: $2,080,062Expenses 2016: $2,187,016Net Income 2016: -$106,9542016Revenue 2017: $2,179,226Expenses 2017: $2,186,109Net Income 2017: -$6,8832017Revenue 2018: $2,077,006Expenses 2018: $2,094,944Net Income 2018: -$17,9382018Revenue 2019: $1,949,657Expenses 2019: $1,940,460Net Income 2019: $9,1972019Revenue 2020: $1,906,398Expenses 2020: $1,910,399Net Income 2020: -$4,0012020Revenue 2021: $1,869,404Expenses 2021: $1,841,852Net Income 2021: $27,5522021Revenue 2022: $1,623,845Expenses 2022: $1,691,326Net Income 2022: -$67,4812022Revenue 2023: $1,901,570Expenses 2023: $1,929,200Net Income 2023: -$27,6302023Revenue 2024: $1,619,915Expenses 2024: $1,770,663Net Income 2024: -$150,7482024Revenue 2025: $271,321Expenses 2025: $360,214Net Income 2025: -$88,8932025

Highlighted filing

2022

Revenue$1,623,845
Expenses$1,691,326
Net Income-$67,481
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 9, 2023
Return Version
2022v5.0
Gross Receipts
$1,645,924
Mission and Program Overview

Mission

Dairy herd testing and record keeping

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$241,182$229,366▼ $11,816
Savings and Temporary Cash Investments$90,197$65,198▼ $24,999
Accounts Receivable$50,411$43,817▼ $6,594
Cash and Non-Interest-Bearing Accounts$72,857$43,781▼ $29,076
Inventories for Sale or Use$45,563$33,194▼ $12,369
Prepaid Expenses and Deferred Charges$9,284$7,691▼ $1,593
Total Assets$513,057$429,242▼ $83,815
Other Assets Total$3,563$6,195▲ $2,632
Liabilities
Accounts Payable and Accrued Expenses$23,358$23,083▼ $275
Other Liabilities-$2,671-
Total Liabilities$23,358$25,754▲ $2,396
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$489,699$403,488▼ $86,211
Total Net Assets Fund Balance$489,699$403,488▼ $86,211
Total Liabilities and Net Assets / Fund Balance$513,057$429,242▼ $83,815

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$48,618$48,618
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis DrudikGeneral ManaFT$58,950$11,989$70,939

Board Members and Trustees

NameTitle
Jon QualPresident
Ben YoderDirector
Dave CrookDirector
Eric VillebroDirector
Greg OdeDirector
Windy HollandDirector
Dave LaneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,598,777
Investment Income
$7,260
Other Revenue
$17,808
Change in Net Assets
$-67,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$867,490
Other Expenses$823,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,600$670,597-$676,197
Fees for Services Other$357,928$30,942-$388,870
Office Expenses$70,056$18,041-$88,097
Other Employee Benefits-$72,556-$72,556
Current Officers, Directors, Trustees, and Key Employees-$70,939-$70,939
Payroll Taxes-$47,798-$47,798
Fees for Services Accounting-$23,505-$23,505
Occupancy$6,597$12,401-$18,998
Insurance-$15,515-$15,515
Conferences and Meetings-$13,990-$13,990
Other Expenses$14,832$7,450-$7,450
Travel$5,930--$5,930
All Other Expenses$2,002$2,707-$4,709
Total Functional Expenses$495,771$1,195,555$0$1,691,326
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$2,671
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
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 7A

“Each year one third of the directors shall be elected, in their respective districts, by the general membership of the district.”

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

“Reviewed by general manager, copy given to board, treasurer must sign before filing.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors review and approve compensation of the general manager position annually.”

Form 990, Page 6, Part VI, Line 19

“Copies of governing documents and financial statements are made available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Dairy Herd Improvement Association
EIN
48-0770424
Phone
4024891060
Address
4535 NORMAL BLVD SUITE 275, LINCOLN, NE 68506

Signing Officer

Name
Dennis Drudik
Title
General Manager
Phone
4024891060
Signed
2023-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Drudik
Formed
1970
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
53
Volunteers
7

Preparer

Firm
Grafton & Associates Pc
Address
5935 S 56TH ST SUITE A, LINCOLN, NE 68516
Preparer
Joseph J Meduna
Phone
4024863600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services 259,552 0 0 outside lab services 98,376 0 0 director fees 0 4,387 0 field services 0 26,555 0 total 357,928 30,942 0”

Form 990, Part XI, Line 9

“Reclassification of cost of goods sold 0 reclassification of cost of goods sold 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is exempt from federal income taxation under code section 501(c)(5) of the internal revenue code. The association may be liable for certain taxes if it engages in activities unrelated to its exempt purpose. Management believes the association has not engaged in any unrelated business activities and has not taken any uncertain tax positions; therefore, no provision has been reflected in the financial statements. The tax years which still may be subject to an internal revenue service audit are for fiscal years ending december 31, 2021, 2020, and 2019.”

Raw XML Appendix377 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2210184
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3201672
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4104876
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IRS990/PYContributionsGrantsAmt0141303
IRS990/PYInvestmentIncomeAmt07593
IRS990/PYOtherExpensesAmt0910336
IRS990/PYOtherRevenueAmt016184
IRS990/PYProgramServiceRevenueAmt01704324
IRS990/PYRevenuesLessExpensesAmt027552
IRS990/PYSalariesCompEmpBnftPaidAmt0931516
IRS990/PYTotalExpensesAmt01841852
IRS990/PYTotalRevenueAmt01869404
IRS990/ReconcilationRevenueExpnssAmt0-67481
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01598777
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt065198
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt048618
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048618
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02671
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER CODE SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION MAY BE LIABLE FOR CERTAIN TAXES IF IT ENGAGES IN ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT BELIEVES THE ASSOCIATION HAS NOT ENGAGED IN ANY UNRELATED BUSINESS ACTIVITIES AND HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS; THEREFORE, NO PROVISION HAS BEEN REFLECTED IN THE FINANCIAL STATEMENTS. THE TAX YEARS WHICH STILL MAY BE SUBJECT TO AN INTERNAL REVENUE SERVICE AUDIT ARE FOR FISCAL YEARS ENDING DECEMBER 31, 2021, 2020, AND 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalLiabilityAmt02671
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH YEAR ONE THIRD OF THE DIRECTORS SHALL BE ELECTED, IN THEIR RESPECTIVE DISTRICTS, BY THE GENERAL MEMBERSHIP OF THE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY GENERAL MANAGER, COPY GIVEN TO BOARD, TREASURER MUST SIGN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW AND APPROVE COMPENSATION OF THE GENERAL MANAGER POSITION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES 259,552 0 0 OUTSIDE LAB SERVICES 98,376 0 0 DIRECTOR FEES 0 4,387 0 FIELD SERVICES 0 26,555 0 TOTAL 357,928 30,942 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECLASSIFICATION OF COST OF GOODS SOLD 0 RECLASSIFICATION OF COST OF GOODS SOLD 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0513057
IRS990/TotalAssetsGrp/EOYAmt0429242
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01195555
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0495771
IRS990/TotalFunctionalExpensesGrp/TotalAmt01691326
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023358
IRS990/TotalLiabilitiesEOYAmt025754
IRS990/TotalLiabilitiesGrp/BOYAmt023358
IRS990/TotalLiabilitiesGrp/EOYAmt025754
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0489699
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0403488
IRS990/TotalOtherCompensationAmt011989
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt068447
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt068447
IRS990/TotalProgramServiceExpensesAmt0495771
IRS990/TotalProgramServiceRevenueAmt01598777
IRS990/TotalReportableCompFromOrgAmt058950
IRS990/TotalRevenueGrp/ExclusionAmt07260
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01616585
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01623845
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0513057
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0429242
IRS990/TravelGrp/ProgramServicesAmt05930
IRS990/TravelGrp/TotalAmt05930
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068506
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.HOADHIA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS DRUDIK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04024891060
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAIRY HERD IMPROVEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0DAIR
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823725220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAFTON & ASSOCIATES PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068516
ReturnHeader/PreparerPersonGrp/PhoneNum04024863600
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH J MEDUNA
ReturnHeader/ReturnTs02023-05-10T16:43:40-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENNIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DRUDIK
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$429,242
Liabilities
$25,754
Net assets
$403,488
Revenue
$1,623,845
Expenses
$1,691,326
Net income
-$67,481
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.27$0.36$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.24$1.62$1.77$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.38$1.90$1.93$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$1.62$1.69$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.49$1.87$1.84$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.16$0.47$1.91$1.91$0.00
2019Summary only. Only limited summary data is available for this year.$0.49$0.02$0.47$1.95$1.94$0.01
2018Summary only. Only limited summary data is available for this year.$0.49$0.04$0.46$2.08$2.09$0.02
2017Summary only. Only limited summary data is available for this year.$0.55$0.07$0.48$2.18$2.19$0.01
2016Summary only. Only limited summary data is available for this year.$0.59$0.10$0.49$2.08$2.19$0.11
2015Summary only. Only limited summary data is available for this year.$0.73$0.14$0.59$2.55$2.51$0.04
2014Summary only. Only limited summary data is available for this year.$0.77$0.21$0.57$2.56$2.58$0.02
2013Summary only. Only limited summary data is available for this year.$0.61$0.02$0.59$2.49$2.44$0.05
2012Summary only. Only limited summary data is available for this year.$0.53$0.03$0.50$2.45$2.48$0.03
2011Summary only. Only limited summary data is available for this year.$0.57$0.04$0.53$2.43$2.44$0.01