Civic Intelligence

New Castle Library Commission

990 • Fiscal year 2025 • EIN 51-0102644

Jul 01, 2024 to Jun 30, 2025 • Filed on Jan 29, 2026

424 Delaware StreetNew Castle, DE 19720

(302) 328-1995

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-16%

Higher net margin than 14% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$101,109

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

25th percentile

-3.4%

Faster asset growth than 25% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

33%

Faster revenue growth than 81% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,978,428

Down $139,337 (-3.4%) from 2024

Net Assets

Down

$3,978,428

Down $139,337 (-3.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$890,115

Up $222,432 (+33%) from 2024

Expenses

Up

$1,029,452

Up $242,166 (+31%) from 2024

Net Income

Down

-$139,337

Down $19,734 (-16%) from 2024

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,558,859Liabilities 2010: $1,031,057Net Assets 2010: $5,527,8022010Assets 2011: $6,044,842Liabilities 2011: $576,131Net Assets 2011: $5,468,7112011Assets 2012: $5,823,966Liabilities 2012: $21,333Net Assets 2012: $5,802,6332012Assets 2013: $5,722,999Liabilities 2013: $41,780Net Assets 2013: $5,681,2192013Assets 2014: $5,562,402Liabilities 2014: $28,308Net Assets 2014: $5,534,0942014Assets 2015: $5,390,614Liabilities 2015: $35,284Net Assets 2015: $5,355,3302015Assets 2016: $5,200,742Liabilities 2016: $22,941Net Assets 2016: $5,177,8012016Assets 2017: $5,035,131Liabilities 2017: $23,786Net Assets 2017: $5,011,3452017Assets 2018: $4,872,601Liabilities 2018: $23,889Net Assets 2018: $4,848,7122018Assets 2019: $4,725,916Liabilities 2019: $22,697Net Assets 2019: $4,703,2192019Assets 2020: $4,614,074Liabilities 2020: $23,696Net Assets 2020: $4,590,3782020Assets 2021: $4,509,110Liabilities 2021: $23,864Net Assets 2021: $4,485,2462021Assets 2022: $4,401,497Liabilities 2022: $13,310Net Assets 2022: $4,388,1872022Assets 2023: $4,225,832Liabilities 2023: $0Net Assets 2023: $4,225,8322023Assets 2024: $4,117,765Liabilities 2024: $0Net Assets 2024: $4,117,7652024Assets 2025: $3,978,428Liabilities 2025: $0Net Assets 2025: $3,978,4282025

Highlighted filing

2025

Assets$3,978,428
Liabilities$0
Net Assets$3,978,428

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $718,2842010Expenses 2011: $1,038,8062011Expenses 2012: $1,014,3612012Expenses 2013: $962,8412013Revenue 2014: $793,351Expenses 2014: $946,326Net Income 2014: -$152,9752014Revenue 2015: $777,385Expenses 2015: $954,536Net Income 2015: -$177,1512015Revenue 2016: $785,066Expenses 2016: $959,538Net Income 2016: -$174,4722016Revenue 2017: $800,787Expenses 2017: $972,456Net Income 2017: -$171,6692017Revenue 2018: $793,764Expenses 2018: $958,493Net Income 2018: -$164,7292018Revenue 2019: $831,589Expenses 2019: $977,801Net Income 2019: -$146,2122019Revenue 2020: $860,952Expenses 2020: $973,488Net Income 2020: -$112,5362020Revenue 2021: $791,494Expenses 2021: $915,702Net Income 2021: -$124,2082021Revenue 2022: $898,238Expenses 2022: $980,334Net Income 2022: -$82,0962022Revenue 2023: $615,896Expenses 2023: $785,593Net Income 2023: -$169,6972023Revenue 2024: $667,683Expenses 2024: $787,286Net Income 2024: -$119,6032024Revenue 2025: $890,115Expenses 2025: $1,029,452Net Income 2025: -$139,3372025

Highlighted filing

2025

Revenue$890,115
Expenses$1,029,452
Net Income-$139,337
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.5
Gross Receipts
$890,945
Mission and Program Overview

Mission

The mission of the new castle public library is to enrich our community by providing library resources and services to meet the informational, educational, cultural, and recreational needs of the citizens of new castle. The library serves as a community center where people come together to discuss, learn, grow, and share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,674,499$3,531,771▼ $142,728
Savings and Temporary Cash Investments$286,957$274,897▼ $12,060
Investments Other Securities$122,640$137,838▲ $15,198
Cash and Non-Interest-Bearing Accounts$28,171$26,028▼ $2,143
Prepaid Expenses and Deferred Charges$5,498$7,894▲ $2,396
Total Assets$4,117,765$3,978,428▼ $139,337
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,078,573$3,934,078▼ $144,495
Net Assets With Donor Restrictions$39,192$44,350▲ $5,158
Total Net Assets Fund Balance$4,117,765$3,978,428▼ $139,337
Total Liabilities and Net Assets / Fund Balance$4,117,765$3,978,428▼ $139,337

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,518,574$2,304,236$5,822,810
Equipment$13,197$233,243$246,440

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$122,640$400▲ $16,493-$137,838
2023$110,043-▲ $14,209-$122,640
2022$98,286$3,354▲ $9,911-$110,043
2021$87,463$25,100▼ $12,902-$98,286
2020$68,104$250▲ $20,215-$87,463
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie KirkLibrary DirectorFT$85,238$15,871$101,109

Board Members and Trustees

NameTitle
Tom ClaytonPresident
Annette MarconiVice President
Amy Bishop-ryanBoard Member
Brian MattawayBoard Member
Mary Grace FlowersBoard Member
Susan HannellBoard Member
Tina MasielloBoard Member
Matthew AlexanderSecretary, Friends Liaison
Brenda AntonioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$848,226
Program Service Revenue
$4,768
Investment Income
$34,163
Other Revenue
$2,958
All Other Contributions
$229,885
Change in Net Assets
$-139,337

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$225,000Fair Market Value (FMV)
Total Noncash Contributions1$225,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$531,280
Salaries, Compensation, and Employee Benefits$498,172
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,527$63,223-$332,750
Occupancy$279,678$31,076-$310,754
Depreciation Depletion$131,503$14,612-$146,115
Current Officers, Directors, Trustees, and Key Employees$80,437$21,315-$101,752
Other Expenses$47,164--$47,164
Payroll Taxes$25,245$5,922-$31,167
Other Employee Benefits$17,341$7,791-$25,132
Fees for Services Accounting-$8,500-$8,500
Pension Plan Contributions$5,528$1,843-$7,371
Insurance$5,601$622-$6,223
Office Expenses$4,882$517-$5,399
Fees for Services Other-$2,825-$2,825
Conferences and Meetings-$2,285-$2,285
Fees for Service Investment Mgmnt Fees-$1,695-$1,695
Advertising-$320-$320
Total Functional Expenses$866,906$162,546$0$1,029,452
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,093
Fundraising Direct Expenses$830
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
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, Section B, Line 11B

A copy of the form 990 is provided to board members to review and approve before filing with the irs.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is in the organization's by-laws. Board members are made aware of the policy, however there is no annual certification that takes place. The director and treasurer monitor proposed and ongoing transactions for any potential or actual conflicts of interest and advise the president of the board of directors accordingly.

Form 990, Part VI, Section B, Line 15

Process of determining compensation of top official: the board of directors reviews and approves compensation for the library director. Compensation rates for all employees are based on county wage rates and are approved by the board with the budget.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements and other documents may be made available at the library's administrative offices upon request. The library's form 990 is also available on guidestar's website for inspection.

Filing and Contact Details

Filer

Filer Name
New Castle Public Library
EIN
51-0102644
Phone
3023281995
Address
424 DELAWARE STREET, NEW CASTLE, DE 19720

Signing Officer

Name
Julie Kirk
Title
Library Director
Phone
3023281995
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Kirk
Formed
2005
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
15

Preparer

Firm
Aka Advisory LLC
Address
1701 SHALLCROSS AVE STE D, WILMINGTON, DE 19806
Preparer
Brian K Moreau CPA Cva
Phone
3022307171
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

New castle public library company is exempt from federal and state income taxes under the provisions of section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes has been made in the financial statements. In addition, the library has been classified as one that is not a private foundation within the meaning of section 509 (a) of the internal revenue code and qualifies for deductible contributions as provided in section 170(b)(1)(a)(vi). Although the library is not subject to federal and state income taxes, the library is required to adhere to asc 740, "accounting for income taxes", which applies to all entities including those that are tax exempt. Asc 740 clarifies the accounting and reporting for income taxes where interpretation of the tax law may be uncertain. Asc 740 prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of income tax uncertainties with respect to positions taken or expected to be taken in income tax returns. Management has reviewed its current and past federal income tax positions and has determined, based on clear and unambiguous tax law and regulations, that the tax positions taken are certain and that there is no likelihood that a material tax assessment would be made if the respective government agency examined tax returns subject to audit. Accordingly, no provision for the effects of uncertain tax positions has been recorded. As of june 30, 2025, the 2022, 2023 and 2024 tax years are open and subject to examination by the internal revenue service. However, the library is not currently under audit, nor has the library been contacted by this jurisdiction. Any interest and penalties related to income taxes would be recorded as income tax expense. There are no interest and penalties as of june 30, 2025.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/MissionDesc0THE MISSION OF THE NEW CASTLE PUBLIC LIBRARY IS TO ENRICH OUR COMMUNITY BY PROVIDING LIBRARY RESOURCES AND SERVICES TO MEET THE INFORMATIONAL, EDUCATIONAL, CULTURAL, AND RECREATIONAL NEEDS OF THE CITIZENS OF NEW CASTLE. THE LIBRARY SERVES AS A COMMUNITY CENTER WHERE PEOPLE COME TOGETHER TO DISCUSS, LEARN, GROW, AND SHARE.
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014209
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01508
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020215
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NEW CASTLE PUBLIC LIBRARY COMPANY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE LIBRARY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE LIBRARY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE LIBRARY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. AS OF JUNE 30, 2025, THE 2022, 2023 AND 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE LIBRARY IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE LIBRARY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt03531771
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0BUILDING RENT EXPENSE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO BOARD MEMBERS TO REVIEW AND APPROVE BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS IN THE ORGANIZATION'S BY-LAWS. BOARD MEMBERS ARE MADE AWARE OF THE POLICY, HOWEVER THERE IS NO ANNUAL CERTIFICATION THAT TAKES PLACE. THE DIRECTOR AND TREASURER MONITOR PROPOSED AND ONGOING TRANSACTIONS FOR ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST AND ADVISE THE PRESIDENT OF THE BOARD OF DIRECTORS ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS OF DETERMINING COMPENSATION OF TOP OFFICIAL: THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE LIBRARY DIRECTOR. COMPENSATION RATES FOR ALL EMPLOYEES ARE BASED ON COUNTY WAGE RATES AND ARE APPROVED BY THE BOARD WITH THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER DOCUMENTS MAY BE MADE AVAILABLE AT THE LIBRARY'S ADMINISTRATIVE OFFICES UPON REQUEST. THE LIBRARY'S FORM 990 IS ALSO AVAILABLE ON GUIDESTAR'S WEBSITE FOR INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NEW CASTLE LIBRARY FRIENDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1TRUSTEES OF THE NEW CASTLE COMMON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200848840
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1510100699
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1DE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.98$0.00$3.98$0.89$1.03$0.14
2024Detailed filing. Detailed filing data is available for this year.$4.12$0.00$4.12$0.67$0.79$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.23$0.00$4.23$0.62$0.79$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.40$0.01$4.39$0.90$0.98$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.51$0.02$4.49$0.79$0.92$0.12
2020Detailed filing. Detailed filing data is available for this year.$4.61$0.02$4.59$0.86$0.97$0.11
2019Detailed filing. Detailed filing data is available for this year.$4.73$0.02$4.70$0.83$0.98$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.87$0.02$4.85$0.79$0.96$0.16
2017Detailed filing. Detailed filing data is available for this year.$5.04$0.02$5.01$0.80$0.97$0.17
2016Detailed filing. Detailed filing data is available for this year.$5.20$0.02$5.18$0.79$0.96$0.17
2015Detailed filing. Detailed filing data is available for this year.$5.39$0.04$5.36$0.78$0.95$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.56$0.03$5.53$0.79$0.95$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.72$0.04$5.68$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.02$5.80$1.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.58$5.47$1.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.56$1.03$5.53$0.72