Civic Intelligence

American Electrology Association

990 • Fiscal year 2015 • EIN 51-0142552

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 14, 2016

14 Fletcher St Rm/Ste 6Chelmsford, MA 01824-2713

(509) 662-8874

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.00x

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

39th percentile

-0.9%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

42nd percentile

-1.0%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-5.9%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$352,616

Down $3,394 (-1.0%) from 2014

Net Assets

Down

$352,616

Down $3,394 (-1.0%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$389,545

Down $24,620 (-5.9%) from 2014

Expenses

Up

$392,939

Up $44,499 (+13%) from 2014

Net Income

Down

-$3,394

Down $69,119 (-105%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $445,472Liabilities 2011: $0Net Assets 2011: $445,4722011Assets 2012: $372,521Liabilities 2012: $0Net Assets 2012: $372,5212012Assets 2013: $290,286Liabilities 2013: $0Net Assets 2013: $290,2862013Assets 2014: $356,010Liabilities 2014: $0Net Assets 2014: $356,0102014Assets 2015: $352,616Liabilities 2015: $0Net Assets 2015: $352,6162015Assets 2016: $444,110Liabilities 2016: $0Net Assets 2016: $444,1102016Assets 2017: $511,627Liabilities 2017: $0Net Assets 2017: $511,6272017Assets 2018: $507,987Liabilities 2018: $0Net Assets 2018: $507,9872018Assets 2019: $497,378Liabilities 2019: $0Net Assets 2019: $497,3782019Assets 2020: $584,286Liabilities 2020: $0Net Assets 2020: $584,2862020Assets 2021: $750,082Liabilities 2021: $0Net Assets 2021: $750,0822021Assets 2022: $906,644Liabilities 2022: $0Net Assets 2022: $906,6442022Assets 2023: $835,780Liabilities 2023: $0Net Assets 2023: $835,7802023Assets 2024: $682,272Liabilities 2024: $0Net Assets 2024: $682,2722024

Highlighted filing

2015

Assets$352,616
Liabilities$0
Net Assets$352,616

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $368,996Expenses 2011: $375,385Net Income 2011: -$6,3892011Expenses 2012: $412,7242012Revenue 2013: $294,672Expenses 2013: $376,907Net Income 2013: -$82,2352013Revenue 2014: $414,165Expenses 2014: $348,440Net Income 2014: $65,7252014Revenue 2015: $389,545Expenses 2015: $392,939Net Income 2015: -$3,3942015Revenue 2016: $433,775Expenses 2016: $347,159Net Income 2016: $86,6162016Revenue 2017: $373,448Expenses 2017: $305,931Net Income 2017: $67,5172017Revenue 2018: $494,291Expenses 2018: $497,931Net Income 2018: -$3,6402018Revenue 2019: $432,018Expenses 2019: $442,627Net Income 2019: -$10,6092019Revenue 2020: $325,696Expenses 2020: $238,177Net Income 2020: $87,5192020Revenue 2021: $390,476Expenses 2021: $226,605Net Income 2021: $163,8712021Revenue 2022: $426,743Expenses 2022: $270,181Net Income 2022: $156,5622022Revenue 2023: $447,853Expenses 2023: $518,717Net Income 2023: -$70,8642023Revenue 2024: $407,457Expenses 2024: $560,965Net Income 2024: -$153,5082024

Highlighted filing

2015

Revenue$389,545
Expenses$392,939
Net Income-$3,394
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 14, 2016
Return Version
2015v2.1
Gross Receipts
$389,545
Mission and Program Overview

Mission

Purpose of the american electrology association is to provide quality education through seminars and journals; establish and promote highest standards of practice, ethics, infection control, and continuing education; develop and maintain national board certification and state licensing exams; be a credible source of information for all public and government agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$354,397$351,724▼ $2,673
Land, Buildings, and Equipment, Net$1,613$892▼ $721
Total Assets$356,010$352,616▼ $3,394
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$356,010$352,616▼ $3,394
Total Net Assets Fund Balance$356,010$352,616▼ $3,394
Total Liabilities and Net Assets / Fund Balance$356,010$352,616▼ $3,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$259$19,382$19,641
Other Land Buildings$633$2,006$2,639
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pearl Warner CpePresident
Sandra K JacksonCPE 1st VP
Mary Kaye JohnsonCPE 2nd VP
Julia HamiltonCPE 3rd VP
Elizabeth SpagnoloCPE Secretar
Deborah Cassin CpeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,670
Program Service Revenue
$387,770
Investment Income
$105
Other Revenue
$0
All Other Contributions
$1,670
Change in Net Assets
$-3,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$392,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$97,405--$97,405
Information Technology$69,179--$69,179
Payments to Affiliates$51,870--$51,870
Office Expenses$46,504--$46,504
Travel$43,577--$43,577
All Other Expenses$14,010--$14,010
Advertising$12,819--$12,819
Other Expenses$6,774--$6,774
Fees for Services Legal$3,996--$3,996
Occupancy$3,586--$3,586
Insurance$2,957--$2,957
Fees for Services Accounting$1,070--$1,070
Depreciation Depletion$721--$721
Total Functional Expenses$392,939$0$0$392,939
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Page 6, Part VI, Line 7A

Members vote for the officers; state members vote for state president which qualifies the state president to be on the governing board as a delegate for that state affiliate; the state president appoints an additional state delegate for the governing board; one to two delegates at large represent members from unaffiliated states and they are appointed by the president with approval of the board of directors.

Form 990, Page 6, Part VI, Line 10B

The organization has policies that the affiliates must follow and the affilate by-laws must be consistent with the organization by- laws. The affiliates do maintain a degree of discretion in their day to day operations.

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

Review will be conducted.

Form 990, Page 6, Part VI, Line 12C

The conflicts of interest policy is annually distributed, signed by each individual and then reviewed by the board. Any conflicts are noted and monitored throughout the year.

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

At this time there is no executive director and none of the officers receive or have received compensation. If determined necessary by the board, an executive director may be hired as a salaried employee whose terms and conditions of employment shall be specified by the board. The executive committee shall determine the compensation and other financial arrangements of the executive director with the approval of the board. A comparison of other salaries being paid for comparable duties will be considered and the use of outside independent parties in their recommendations of hiring and compensating used.

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

There is no salary position with the organization.

Form 990, Page 6, Part VI, Line 19

Interested parties may contact the president or treasurer for a copy of the form 990, form 1023, or a copy of the financial statements.

Filing and Contact Details

Filer

Filer Name
American Electrology Association
EIN
51-0142552
Phone
5096628874
Address
14 FLETCHER ST RM/STE 6, CHELMSFORD, MA 01824-2713

Signing Officer

Name
Pearl Warner Cpe
Title
President
Phone
5096628874
Signed
2016-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pearl Warner Cpe
Formed
1958
Legal Domicile
Nj
Voting Board Members
32
Independent Board Members
32
Employees
0
Volunteers
50

Preparer

Firm
Susanne Altman CPA Pllc
Address
640 N MILLER ST, WENATCHEE, WA 98801-2044
Preparer
Susanne Altman
Phone
5096671754
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Purpose of the american electrology association is to provide quality education through seminars and journals; establish and promote highest standards of practice, ethics, infection control, and continuing education; develop and maintain national board certification and state licensing exams; be a credible source of information for all public and government agencies.

Form 990, Page 1, Part I, Line 6

American electrology association board of directors is composed of the elected officers and volunteers from the various chapters. Each chapter has a delegate who volunteers his or her time to help govern the association. Other volunteers help with the annual connvention or on committees as needed.

Form 990, Page 2, Part III, Line 4A

Assistance to international members and national aea affiliates.

Raw XML Appendix318 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PURPOSE OF THE AMERICAN ELECTROLOGY ASSOCIATION IS TO PROVIDE QUALITY EDUCATION THROUGH SEMINARS AND JOURNALS; ESTABLISH AND PROMOTE HIGHEST STANDARDS OF PRACTICE, ETHICS, INFECTION CONTROL, AND CONTINUING EDUCATION; DEVELOP AND MAINTAIN NATIONAL BOARD CERTIFICATION AND STATE LICENSING EXAMS; BE A CREDIBLE SOURCE OF INFORMATION FOR ALL PUBLIC AND GOVERNMENT AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMERICAN ELECTROLOGY ASSOCIATION BOARD OF DIRECTORS IS COMPOSED OF THE ELECTED OFFICERS AND VOLUNTEERS FROM THE VARIOUS CHAPTERS. EACH CHAPTER HAS A DELEGATE WHO VOLUNTEERS HIS OR HER TIME TO HELP GOVERN THE ASSOCIATION. OTHER VOLUNTEERS HELP WITH THE ANNUAL CONNVENTION OR ON COMMITTEES AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSISTANCE TO INTERNATIONAL MEMBERS AND NATIONAL AEA AFFILIATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS VOTE FOR THE OFFICERS; STATE MEMBERS VOTE FOR STATE PRESIDENT WHICH QUALIFIES THE STATE PRESIDENT TO BE ON THE GOVERNING BOARD AS A DELEGATE FOR THAT STATE AFFILIATE; THE STATE PRESIDENT APPOINTS AN ADDITIONAL STATE DELEGATE FOR THE GOVERNING BOARD; ONE TO TWO DELEGATES AT LARGE REPRESENT MEMBERS FROM UNAFFILIATED STATES AND THEY ARE APPOINTED BY THE PRESIDENT WITH APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS POLICIES THAT THE AFFILIATES MUST FOLLOW AND THE AFFILATE BY-LAWS MUST BE CONSISTENT WITH THE ORGANIZATION BY- LAWS. THE AFFILIATES DO MAINTAIN A DEGREE OF DISCRETION IN THEIR DAY TO DAY OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEW WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICTS OF INTEREST POLICY IS ANNUALLY DISTRIBUTED, SIGNED BY EACH INDIVIDUAL AND THEN REVIEWED BY THE BOARD. ANY CONFLICTS ARE NOTED AND MONITORED THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AT THIS TIME THERE IS NO EXECUTIVE DIRECTOR AND NONE OF THE OFFICERS RECEIVE OR HAVE RECEIVED COMPENSATION. IF DETERMINED NECESSARY BY THE BOARD, AN EXECUTIVE DIRECTOR MAY BE HIRED AS A SALARIED EMPLOYEE WHOSE TERMS AND CONDITIONS OF EMPLOYMENT SHALL BE SPECIFIED BY THE BOARD. THE EXECUTIVE COMMITTEE SHALL DETERMINE THE COMPENSATION AND OTHER FINANCIAL ARRANGEMENTS OF THE EXECUTIVE DIRECTOR WITH THE APPROVAL OF THE BOARD. A COMPARISON OF OTHER SALARIES BEING PAID FOR COMPARABLE DUTIES WILL BE CONSIDERED AND THE USE OF OUTSIDE INDEPENDENT PARTIES IN THEIR RECOMMENDATIONS OF HIRING AND COMPENSATING USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THERE IS NO SALARY POSITION WITH THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INTERESTED PARTIES MAY CONTACT THE PRESIDENT OR TREASURER FOR A COPY OF THE FORM 990, FORM 1023, OR A COPY OF THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0356010
IRS990/TotalAssetsEOYAmt0352616
IRS990/TotalAssetsGrp/BOYAmt0356010
IRS990/TotalAssetsGrp/EOYAmt0352616
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01670
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0392939
IRS990/TotalFunctionalExpensesGrp/TotalAmt0392939
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0356010
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0352616
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt016300
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt016300
IRS990/TotalProgramServiceExpensesAmt0392939
IRS990/TotalProgramServiceRevenueAmt0387770
IRS990/TotalRevenueGrp/ExclusionAmt0105
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0387770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389545
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0356010
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0352616
IRS990/TravelGrp/ProgramServicesAmt043577
IRS990/TravelGrp/TotalAmt043577
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0356010
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0352616
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04711 MIDOTHIAN TPK 13
IRS990/USAddress/CityNm0CRESTWOOD
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060445
IRS990/VotingMembersGoverningBodyCnt032
IRS990/VotingMembersIndependentCnt032
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PEARL WARNER CPE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05096628874
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN ELECTROLOGY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O DEBORAH CASSIN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0510142552
ReturnHeader/Filer/PhoneNum05096628874
ReturnHeader/Filer/USAddress/AddressLine1Txt014 FLETCHER ST RM/STE 6
ReturnHeader/Filer/USAddress/CityNm0CHELMSFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd0018242713
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651265283
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUSANNE ALTMAN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0640 N MILLER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WENATCHEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0988012044
ReturnHeader/PreparerPersonGrp/PhoneNum05096671754
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSANNE ALTMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-04-14T17:44:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$0.00$6.82$4.07$5.61$1.54
2023Summary only. Only limited summary data is available for this year.$8.36$0.00$8.36$4.48$5.19$0.71
2022Summary only. Only limited summary data is available for this year.$9.07$0.00$9.07$4.27$2.70$1.57
2021Summary only. Only limited summary data is available for this year.$7.50$0.00$7.50$3.90$2.27$1.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.84$0.00$5.84$3.26$2.38$0.88
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.97$0.00$4.97$4.32$4.43$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.00$5.08$4.94$4.98$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.00$5.12$3.73$3.06$0.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.00$4.44$4.34$3.47$0.87
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$3.90$3.93$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$4.14$3.48$0.66
2013Summary only. Only limited summary data is available for this year.$2.90$0.00$2.90$2.95$3.77$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$4.13
2011Summary only. Only limited summary data is available for this year.$4.45$0.00$4.45$3.69$3.75$0.06