Civic Intelligence

Eli Whitney Volunteer Fire Department Inc.

990 • Fiscal year 2022 • EIN 56-1363679

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 24, 2023

7618 S NC 87Graham, NC 27253

(336) 376-9078

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.25x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.74x

Higher debt load relative to revenue than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

87th percentile

43%

Higher net margin than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

87th percentile

45%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

34%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,372,064

Up $732,368 (+45%) from 2021

Net Assets

Up

$1,777,763

Up $347,242 (+24%) from 2021

Liabilities

Up

$594,301

Up $385,126 (+184%) from 2021

Revenue

Up

$798,641

Up $201,146 (+34%) from 2021

Expenses

Up

$451,401

Up $43,020 (+11%) from 2021

Net Income

Up

$347,240

Up $158,126 (+84%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,149,054Liabilities 2011: $757,058Net Assets 2011: $1,391,9962011Assets 2012: $2,075,865Liabilities 2012: $707,467Net Assets 2012: $1,368,3982012Assets 2013: $2,143,821Liabilities 2013: $659,305Net Assets 2013: $1,484,5162013Assets 2014: $2,100,843Liabilities 2014: $588,594Net Assets 2014: $1,512,2492014Assets 2015: $2,197,738Liabilities 2015: $736,378Net Assets 2015: $1,461,3602015Assets 2016: $2,046,516Liabilities 2016: $647,428Net Assets 2016: $1,399,0882016Assets 2017: $1,908,129Liabilities 2017: $556,114Net Assets 2017: $1,352,0152017Assets 2018: $1,769,266Liabilities 2018: $475,660Net Assets 2018: $1,293,6062018Assets 2019: $1,624,462Liabilities 2019: $373,740Net Assets 2019: $1,250,7222019Assets 2020: $1,515,810Liabilities 2020: $274,407Net Assets 2020: $1,241,4032020Assets 2021: $1,639,696Liabilities 2021: $209,175Net Assets 2021: $1,430,5212021Assets 2022: $2,372,064Liabilities 2022: $594,301Net Assets 2022: $1,777,7632022Assets 2023: $2,378,023Liabilities 2023: $505,007Net Assets 2023: $1,873,0162023Assets 2024: $2,527,156Liabilities 2024: $434,419Net Assets 2024: $2,092,7372024Assets 2025: $2,567,248Liabilities 2025: $316,398Net Assets 2025: $2,250,8502025

Highlighted filing

2022

Assets$2,372,064
Liabilities$594,301
Net Assets$1,777,763

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $464,352Expenses 2011: $391,216Net Income 2011: $73,1362011Expenses 2012: $389,3012012Expenses 2013: $405,3862013Revenue 2014: $393,578Expenses 2014: $365,845Net Income 2014: $27,7332014Revenue 2015: $389,767Expenses 2015: $440,656Net Income 2015: -$50,8892015Revenue 2016: $390,567Expenses 2016: $452,839Net Income 2016: -$62,2722016Revenue 2017: $401,718Expenses 2017: $448,791Net Income 2017: -$47,0732017Revenue 2018: $411,470Expenses 2018: $469,879Net Income 2018: -$58,4092018Revenue 2019: $414,570Expenses 2019: $457,454Net Income 2019: -$42,8842019Revenue 2020: $430,810Expenses 2020: $440,128Net Income 2020: -$9,3182020Revenue 2021: $597,495Expenses 2021: $408,381Net Income 2021: $189,1142021Revenue 2022: $798,641Expenses 2022: $451,401Net Income 2022: $347,2402022Revenue 2023: $674,428Expenses 2023: $579,175Net Income 2023: $95,2532023Revenue 2024: $940,818Expenses 2024: $721,097Net Income 2024: $219,7212024Revenue 2025: $889,572Expenses 2025: $731,459Net Income 2025: $158,1132025

Highlighted filing

2022

Revenue$798,641
Expenses$451,401
Net Income$347,240
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 24, 2023
Return Version
2021v4.0
Gross Receipts
$798,641
Mission and Program Overview

Mission

The primary purpose of the department is to offer fire protection, emergency medical, and provide service to the community, above and beyond the call of duty, in a professional and courteous manner.

The primary purpose of the department is to offer fire protection, emergency medical, and provide service to the community, above the call of duty, in a professional and courteous manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,246,998$1,729,025▲ $482,027
Savings and Temporary Cash Investments$323,962$446,197▲ $122,235
Cash and Non-Interest-Bearing Accounts$19,260$153,633▲ $134,373
Accounts Receivable$36,822$39,414▲ $2,592
Prepaid Expenses and Deferred Charges$12,654$3,795▼ $8,859
Total Assets$1,639,696$2,372,064▲ $732,368
Liabilities
Mortgage Notes Payable Secured by Investment Property$144,849$572,241▲ $427,392
Other Liabilities$39,425--
Accounts Payable and Accrued Expenses$24,901$22,060▼ $2,841
Total Liabilities$209,175$594,301▲ $385,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,384,637$1,636,813▲ $252,176
Net Assets With Donor Restrictions$45,884$140,950▲ $95,066
Total Net Assets Fund Balance$1,430,521$1,777,763▲ $347,242
Total Liabilities and Net Assets / Fund Balance$1,639,696$2,372,064▲ $732,368

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$813,312$1,434,948$2,248,260
Buildings$861,081$560,735$1,421,816
Land$54,632-$54,632
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dale GuthrieChair
Ellen ThomasVice Chair
Corky McphersonDirector
David a LindleyDirector
G Paul WilliamsDirector
M Tim SkinnerDirector
Mac JordanDirector
Max BraxtonDirector
Phil IsaacsDirector
Steve LoveDirector
Vicki HaithcockDirector
Everette McbaneAsst. Secret
Brian RobinsonAsst. Treasu
Ralph HouserSecretary
Deborah G HoltTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$738,447
Program Service Revenue
$0
Investment Income
$13,548
Other Revenue
$46,646
All Other Contributions
$6,215
Change in Net Assets
$347,240

Audited Revenue Reconciliation

Revenue per Audited Statements
$798,445
Revenue Not Reported on Financial Statements
$196
Other Revenue Adjustments
$196
Total Revenue per Audited Statements
$798,445
Total Revenue per Form 990
$798,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,796
Salaries, Compensation, and Employee Benefits$219,605
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,190$8,645-$166,835
Depreciation Depletion$74,734$4,862-$79,596
Other Employee Benefits$34,273--$34,273
Occupancy$18,543--$18,543
Insurance$14,674$3,669-$18,343
Fees for Services Accounting-$15,957-$15,957
Office Expenses$8,754$5,667-$14,421
Payroll Taxes$12,433$654-$13,087
Other Expenses$8,109$9,041-$8,109
All Other Expenses$8,077--$8,077
Interest$7,229--$7,229
Pension Plan Contributions$5,410--$5,410
Fees for Services Legal-$1,898-$1,898
Fees for Services Other$1,513--$1,513
Total Functional Expenses$401,008$50,393$0$451,401

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$451,401
Expenses per Audited Statements$451,203
Total Expenses per Audited Statements$451,203
Expenses Not Reported on Financial Statements$198
Other Expense Adjustments$198
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Residents of the area served by the organization are members.

Form 990, Page 6, Part VI, Line 7A

The organization holds an annual meeting. The governing body is elected by members during this meeting.

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

A copy of the return is made available to the board of directors.

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

The organization requires all board members, employees and line officers to annually disclose any potential conflicts of interest.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Eli Whitney Volunteer Fire
EIN
56-1363679
Phone
3363769078
Address
7618 S NC 87, GRAHAM, NC 27253

Signing Officer

Name
Deborah G Holt
Title
Treasurer
Phone
0033637690
Signed
2023-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Guthrie
Formed
1962
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
11
Volunteers
22

Preparer

Firm
Cobb Ezekiel Loy & Company Pa
Address
POST OFFICE BOX 387, GRAHAM, NC 27253-0387
Preparer
Rebekah W Loy CPA
Phone
3362271495
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Uncollectible property taxes -196 uncollectible property taxes 196 adjustment 2 total 2

Form 990, Page 12, Part XII, Line 1

No change from prior year. Audit committee is made up of members from the board of directors.

Financial Statement Notes

Schedule D, Page 3, Part X

Eli whitney volunteer fire department, inc. Is not currently under an income tax audit in any jurisdiction. However, due to the complexity involved with certain tax matters, there is the responsibility that the various taxing authorities may disagree with certain tax positions filed on the entity's income tax returns. All relevant facts and circumstances have been considered and the organiztaion believes that it has made adequate provision for all income tax uncertainties.

Schedule D, Page 4, Part XI, Line 4B

Uncollectible property taxes 196

Schedule D, Page 4, Part XII, Line 4B

Uncollectible property taxes 196 adjustment 2

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IRS990/OtherExpensesGrp/Desc0TRUCK MAINTENANCE & FUEL
IRS990/OtherExpensesGrp/Desc1BUILDINGS & GROUNDS
IRS990/OtherExpensesGrp/Desc2COMMUNITY BUILDING
IRS990/OtherExpensesGrp/Desc3FIREFIGHTING EQUP & SUPPL
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IRS990/OtherExpensesGrp/ProgramServicesAmt110393
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1FIREMANS RELIEF
IRS990/OtherRevenueMiscGrp/Desc2LADIES AUXILLIARY
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt14366
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt012433
IRS990/PayrollTaxesGrp/TotalAmt013087
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05410
IRS990/PensionPlanContributionsGrp/TotalAmt05410
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03795
IRS990/PrincipalOfficerNm0DALE GUTHRIE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYSalariesCompEmpBnftPaidAmt0213706
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IRS990/PYTotalRevenueAmt0597495
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0347240
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03998
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt086,341
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0246
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01765
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0102
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0306
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0521
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0608
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01635
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0103938
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010858
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014319
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0400096
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02531891
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0861081
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0560735
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0813312
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01434948
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt054632
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IRS990ScheduleD/OtherRevenuesNotIncludedAmt0196
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0196
IRS990ScheduleD/RevenueSubtotalAmt0798445
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ELI WHITNEY VOLUNTEER FIRE DEPARTMENT, INC. IS NOT CURRENTLY UNDER AN INCOME TAX AUDIT IN ANY JURISDICTION. HOWEVER, DUE TO THE COMPLEXITY INVOLVED WITH CERTAIN TAX MATTERS, THERE IS THE RESPONSIBILITY THAT THE VARIOUS TAXING AUTHORITIES MAY DISAGREE WITH CERTAIN TAX POSITIONS FILED ON THE ENTITY'S INCOME TAX RETURNS. ALL RELEVANT FACTS AND CIRCUMSTANCES HAVE BEEN CONSIDERED AND THE ORGANIZTAION BELIEVES THAT IT HAS MADE ADEQUATE PROVISION FOR ALL INCOME TAX UNCERTAINTIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNCOLLECTIBLE PROPERTY TAXES 196
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2UNCOLLECTIBLE PROPERTY TAXES 196 ADJUSTMENT 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01729025
IRS990ScheduleD/TotalExpensesPerForm990Amt0451401
IRS990ScheduleD/TotalRevenuePerForm990Amt0798641
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0798445
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0451203
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RESIDENTS OF THE AREA SERVED BY THE ORGANIZATION ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HOLDS AN ANNUAL MEETING. THE GOVERNING BODY IS ELECTED BY MEMBERS DURING THIS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REQUIRES ALL BOARD MEMBERS, EMPLOYEES AND LINE OFFICERS TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNCOLLECTIBLE PROPERTY TAXES -196 UNCOLLECTIBLE PROPERTY TAXES 196 ADJUSTMENT 2 TOTAL 2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO CHANGE FROM PRIOR YEAR. AUDIT COMMITTEE IS MADE UP OF MEMBERS FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.57$0.32$2.25$0.89$0.73$0.16
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.43$2.09$0.94$0.72$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.51$1.87$0.67$0.58$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.59$1.78$0.80$0.45$0.35
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.21$1.43$0.60$0.41$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.27$1.24$0.43$0.44$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.37$1.25$0.41$0.46$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.48$1.29$0.41$0.47$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.56$1.35$0.40$0.45$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.65$1.40$0.39$0.45$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.74$1.46$0.39$0.44$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.10$0.59$1.51$0.39$0.37$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.66$1.48$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.71$1.37$0.39
2011Summary only. Only limited summary data is available for this year.$2.15$0.76$1.39$0.46$0.39$0.07