Civic Intelligence

Phi Upsilon Omicron Inc.

990 • Fiscal year 2022 • EIN 55-0600282

Aug 01, 2021 to Jul 31, 2022 • Filed on Jun 13, 2023

Organization ProfileWWW.PHIU.ORG
PO Box 50970Bowling Green, KY 42102

(270) 904-1340

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

47th percentile

4.7%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

74th percentile

$64,500

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 54.7% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

47th percentile

0.6%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

3rd percentile

-71%

Faster revenue growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$987,890

Up $5,506 (+0.6%) from 2021

Net Assets

Up

$987,808

Up $5,505 (+0.6%) from 2021

Liabilities

Up

$82

Up $1 (+1.2%) from 2021

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin47th percentile

Revenue

Down

$117,888

Down $289,656 (-71%) from 2021

Expenses

Down

$112,383

Down $813 (-0.7%) from 2021

Net Income

Down

$5,505

Down $288,843 (-98%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$1.0M$500K$0Assets 2011: $804,929Liabilities 2011: $0Net Assets 2011: $804,9292011Assets 2012: $790,063Liabilities 2012: $0Net Assets 2012: $790,0632012Assets 2013: $760,787Liabilities 2013: $0Net Assets 2013: $760,7872013Assets 2014: $751,016Liabilities 2014: $0Net Assets 2014: $751,0162014Assets 2015: $705,106Liabilities 2015: $72Net Assets 2015: $705,0342015Assets 2016: $709,633Liabilities 2016: $84Net Assets 2016: $709,5492016Assets 2017: $705,995Liabilities 2017: $80Net Assets 2017: $705,9152017Assets 2018: $697,731Liabilities 2018: $84Net Assets 2018: $697,6472018Assets 2019: $703,434Liabilities 2019: $88Net Assets 2019: $703,3462019Assets 2020: $704,534Liabilities 2020: $16,579Net Assets 2020: $687,9552020Assets 2021: $982,384Liabilities 2021: $81Net Assets 2021: $982,3032021Assets 2022: $987,890Liabilities 2022: $82Net Assets 2022: $987,8082022Assets 2023: $961,001Liabilities 2023: $84Net Assets 2023: $960,9172023Assets 2024: $939,435Liabilities 2024: $87Net Assets 2024: $939,3482024

Highlighted filing

2022

Assets$987,890
Liabilities$82
Net Assets$987,808
Open 2022 Filing

Operations Trend

Revenue Growth3rd percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $143,8532011Expenses 2012: $131,7772012Expenses 2013: $158,5112013Revenue 2014: $125,312Expenses 2014: $134,783Net Income 2014: -$9,4712014Revenue 2015: $135,397Expenses 2015: $181,379Net Income 2015: -$45,9822015Revenue 2016: $154,577Expenses 2016: $150,062Net Income 2016: $4,5152016Revenue 2017: $163,739Expenses 2017: $167,374Net Income 2017: -$3,6352017Revenue 2018: $126,254Expenses 2018: $134,522Net Income 2018: -$8,2682018Revenue 2019: $149,728Expenses 2019: $144,029Net Income 2019: $5,6992019Revenue 2020: $106,291Expenses 2020: $121,682Net Income 2020: -$15,3912020Revenue 2021: $407,544Expenses 2021: $113,196Net Income 2021: $294,3482021Revenue 2022: $117,888Expenses 2022: $112,383Net Income 2022: $5,5052022Revenue 2023: $116,547Expenses 2023: $143,438Net Income 2023: -$26,8912023Revenue 2024: $109,142Expenses 2024: $130,711Net Income 2024: -$21,5692024

Highlighted filing

2022

Revenue$117,888
Expenses$112,383
Net Income$5,505
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Jun 13, 2023
Return Version
2021v4.2
Gross Receipts
$117,888
Mission and Program Overview

Mission

The organization recognizes and promotes academic excellence in college and university family and consumer sciences programs and promotes qualities of leadership by providing opportunities for services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$974,722$978,572▲ $3,850
Savings and Temporary Cash Investments$7,438$7,524▲ $86
Land, Buildings, and Equipment, Net$121$1,690▲ $1,569
Cash and Non-Interest-Bearing Accounts$103$104▲ $1
Total Assets$982,384$987,890▲ $5,506
Liabilities
Other Liabilities$81$82▲ $1
Total Liabilities$81$82▲ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$982,303$987,808▲ $5,505
Total Net Assets Fund Balance$982,303$987,808▲ $5,505
Total Liabilities and Net Assets / Fund Balance$982,384$987,890▲ $5,506

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,690$16,125$17,815
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MartinExecutive DirectorPT$64,500$64,500

Board Members and Trustees

NameTitle
Brooklyn SorensonCollegiate Chair
Bruce CameronFinance Chair
Lynette OlsonFoundation Chair
Jenifer ReaderPresident
Kyle RobersonPresident-elect
Diana Watson-maileAdvisor Councilor
Katie UhdeAlumni Councilor
Revenue and Support

Revenue Composition

Contributions and Grants
$76,127
Program Service Revenue
$0
Investment Income
$32,601
Other Revenue
$9,160
All Other Contributions
$7,617
Change in Net Assets
$5,505

Audited Revenue Reconciliation

Revenue per Audited Statements
$117,888
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$117,888
Total Revenue per Form 990
$117,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$72,073
Other Expenses$40,060
Total Fundraising Expense$5,419
Grants and Similar Amounts Paid$250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,606$13,982$3,995$66,583
Office Expenses$8,234$435$124$8,793
Information Technology$5,852$1,684$482$8,018
Occupancy$4,380$1,261$359$6,000
Fees for Services Other$5,244$471-$5,715
Payroll Taxes$4,008$1,153$329$5,490
Other Expenses$1,197$1,325$99$1,325
All Other Expenses$896$110$31$1,037
Grants to Domestic Individuals$250--$250
Depreciation Depletion-$121-$121
Total Functional Expenses$81,383$25,581$5,419$112,383

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$112,384
Total Expenses per Audited Statements$112,384
Total Expenses per Form 990$112,384
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$82
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

“Form 990 is reviewed and approved by the executive director and members of the executive board prior to filing. Additionally, the executive director and members of the executive board evaluate the competency of the person(s) or firm hired to prepare the return and confirms the return is filed timely. The executive director and executive board consider this an appropriate fiduciary process.”

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

“Directors and officers are required to disclose and sign a conflict of interest statement on an annual basis.”

Form 990, Part VI, Section B, Line 15

“The personnel committee reviews the executive director and other employees and makes compensation recommendations to the finance committee. The personnel committee and finance committee present compensation recommendations to the national council for approval.”

Form 990, Part VI, Section C, Line 19

“The organization makes its tax return and governing documents available to the public on its website, guidestar, and upon request.”

Filing and Contact Details

Filer

Filer Name
Phi Upsilon Omicron Inc
EIN
55-0600282
Phone
2709041340
Address
PO BOX 50970, BOWLING GREEN, KY 42102

Signing Officer

Name
Melissa Martin
Title
Executive Director
Phone
2709041340
Signed
2023-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Martin
Formed
1979
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
6
Employees
2
Volunteers
1,000

Preparer

Firm
Campbell Myers & Rutledge Pllc
Address
410 SOUTH BROADWAY, GLASGOW, KY 42141
Preparer
Lane Norris
Phone
2706512163
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt069764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt080309
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt080724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0409737
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt032601
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0283335
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt051273
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030011
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0420230
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt070121
IRS990ScheduleA/InvestmentIncomePYPct00.45790
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.49370
IRS990ScheduleA/PublicSupportPY170Pct00.54210
IRS990ScheduleA/PublicSupportPY509Pct00.54210
IRS990ScheduleA/PublicSupportTotal170Amt0409737
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt068510
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0110430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt069764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt080309
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt080724
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0409737
IRS990ScheduleA/TotalSupportAmt0829967
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0112384
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01690
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016125
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017815
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0117888
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01690
IRS990ScheduleD/TotalExpensesPerForm990Amt0112384
IRS990ScheduleD/TotalLiabilityAmt082
IRS990ScheduleD/TotalRevenuePerForm990Amt0117888
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0117888
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0112384
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE BOARD PRIOR TO FILING. ADDITIONALLY, THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE BOARD EVALUATE THE COMPETENCY OF THE PERSON(S) OR FIRM HIRED TO PREPARE THE RETURN AND CONFIRMS THE RETURN IS FILED TIMELY. THE EXECUTIVE DIRECTOR AND EXECUTIVE BOARD CONSIDER THIS AN APPROPRIATE FIDUCIARY PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE AND SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PERSONNEL COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES AND MAKES COMPENSATION RECOMMENDATIONS TO THE FINANCE COMMITTEE. THE PERSONNEL COMMITTEE AND FINANCE COMMITTEE PRESENT COMPENSATION RECOMMENDATIONS TO THE NATIONAL COUNCIL FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS TAX RETURN AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, GUIDESTAR, AND UPON REQUEST.
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/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0450314283
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOLARSHIPS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 50970
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOWLING GREEN
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd042102
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt037565
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH BASIS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PHI UPSILON OMICRON EDUCATION FOUNDATION
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IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0987890
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt076127
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05419
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt081383
IRS990/TotalFunctionalExpensesGrp/TotalAmt0112383
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt081
IRS990/TotalLiabilitiesGrp/EOYAmt082
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IRS990/TotalReportableCompFromOrgAmt064500
IRS990/TotalRevenueGrp/ExclusionAmt032601
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09160
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IRS990/TotalVolunteersCnt01000
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0987890
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd042102
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WebsiteAddressTxt0WWW.PHIU.ORG
IRS990/WhistleblowerPolicyInd01
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$987,890
Liabilities
$82
Net assets
$987,808
Revenue
$117,888
Expenses
$112,383
Net income
$5,505
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.39$0.00$9.39$1.09$1.31$0.22
2023Detailed filing. Detailed filing data is available for this year.$9.61$0.00$9.61$1.17$1.43$0.27
2022Detailed filing. Detailed filing data is available for this year.$9.88$0.00$9.88$1.18$1.12$0.06
2021Detailed filing. Detailed filing data is available for this year.$9.82$0.00$9.82$4.08$1.13$2.94
2020Detailed filing. Detailed filing data is available for this year.$7.05$0.17$6.88$1.06$1.22$0.15
2019Detailed filing. Detailed filing data is available for this year.$7.03$0.00$7.03$1.50$1.44$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$1.26$1.35$0.08
2017Detailed filing. Detailed filing data is available for this year.$7.06$0.00$7.06$1.64$1.67$0.04
2016Detailed filing. Detailed filing data is available for this year.$7.10$0.00$7.10$1.55$1.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$7.05$0.00$7.05$1.35$1.81$0.46
2014Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.51$1.25$1.35$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$0.00$7.61$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.90$0.00$7.90$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$0.00$8.05$1.44