Civic Intelligence

Multi-Purpose Community Action Agency Inc.

990 • Fiscal year 2020 • EIN 61-0867061

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 29, 2021

P O Box 305Shelbyville, KY 40066-0305

(502) 633-7254

Siviq Scores

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

Liabilities / Assets

86th percentile

0.67x

Higher debt load relative to assets than 86% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.10x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

1.6%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$91,070

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

21st percentile

-3.0%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

39th percentile

-5.0%

Faster revenue growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$234,151

Down $7,218 (-3.0%) from 2019

Net Assets

Up

$76,112

Up $25,253 (+50%) from 2019

Liabilities

Down

$158,039

Down $32,471 (-17%) from 2019

Revenue

Down

$1,580,748

Down $82,911 (-5.0%) from 2019

Expenses

Down

$1,555,495

Down $111,517 (-6.7%) from 2019

Net Income

Up

$25,253

Up $28,606 (+853%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $478,969Liabilities 2011: $52,345Net Assets 2011: $426,6242011Assets 2012: $414,617Liabilities 2012: $77,763Net Assets 2012: $336,8542012Assets 2013: $340,673Liabilities 2013: $79,974Net Assets 2013: $260,6992013Assets 2014: $266,337Liabilities 2014: $50,722Net Assets 2014: $215,6152014Assets 2015: $285,477Liabilities 2015: $91,193Net Assets 2015: $194,2842015Assets 2016: $186,258Liabilities 2016: $60,145Net Assets 2016: $126,1132016Assets 2017: $153,619Liabilities 2017: $101,655Net Assets 2017: $51,9642017Assets 2018: $230,494Liabilities 2018: $176,282Net Assets 2018: $54,2122018Assets 2019: $241,369Liabilities 2019: $190,510Net Assets 2019: $50,8592019Assets 2020: $234,151Liabilities 2020: $158,039Net Assets 2020: $76,1122020Assets 2021: $337,314Liabilities 2021: $117,779Net Assets 2021: $219,5352021Assets 2022: $391,205Liabilities 2022: $162,665Net Assets 2022: $228,5402022Assets 2023: $342,805Liabilities 2023: $194,825Net Assets 2023: $147,9802023Assets 2024: $364,754Liabilities 2024: $215,088Net Assets 2024: $149,6662024

Highlighted filing

2020

Assets$234,151
Liabilities$158,039
Net Assets$76,112

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,225,619Expenses 2011: $2,281,245Net Income 2011: -$55,6262011Revenue 2012: $1,906,635Expenses 2012: $1,996,405Net Income 2012: -$89,7702012Revenue 2013: $1,538,980Expenses 2013: $1,615,135Net Income 2013: -$76,1552013Revenue 2014: $1,553,501Expenses 2014: $1,598,585Net Income 2014: -$45,0842014Revenue 2015: $1,456,860Expenses 2015: $1,478,191Net Income 2015: -$21,3312015Revenue 2016: $1,127,506Expenses 2016: $1,195,677Net Income 2016: -$68,1712016Revenue 2017: $1,120,259Expenses 2017: $1,194,408Net Income 2017: -$74,1492017Revenue 2018: $1,239,665Expenses 2018: $1,237,417Net Income 2018: $2,2482018Revenue 2019: $1,663,659Expenses 2019: $1,667,012Net Income 2019: -$3,3532019Revenue 2020: $1,580,748Expenses 2020: $1,555,495Net Income 2020: $25,2532020Revenue 2021: $2,291,055Expenses 2021: $2,147,632Net Income 2021: $143,4232021Revenue 2022: $2,446,003Expenses 2022: $2,489,231Net Income 2022: -$43,2282022Revenue 2023: $2,209,094Expenses 2023: $2,289,654Net Income 2023: -$80,5602023Revenue 2024: $2,365,587Expenses 2024: $2,363,901Net Income 2024: $1,6862024

Highlighted filing

2020

Revenue$1,580,748
Expenses$1,555,495
Net Income$25,253
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 29, 2021
Return Version
2019v5.0
Gross Receipts
$1,580,748
Mission and Program Overview

Mission

Provide services to low-income and elderly citizens eligible for federal/state/other assistance

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$219,494$125,758▼ $93,736
Cash and Non-Interest-Bearing Accounts$11,294$97,667▲ $86,373
Land, Buildings, and Equipment, Net$9,195$7,356▼ $1,839
Accounts Receivable$610$2,500▲ $1,890
Prepaid Expenses and Deferred Charges$776$870▲ $94
Total Assets$241,369$234,151▼ $7,218
Liabilities
Accounts Payable and Accrued Expenses$69,339$116,113▲ $46,774
Unsecured Notes Loans Payable$114,574$36,494▼ $78,080
Grants Payable$6,597$5,432▼ $1,165
Total Liabilities$190,510$158,039▼ $32,471
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,959$66,618▲ $25,659
Net Assets With Donor Restrictions$9,900$9,494▼ $406
Total Net Assets Fund Balance$50,859$76,112▲ $25,253
Total Liabilities and Net Assets / Fund Balance$241,369$234,151▼ $7,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,356$43,235$50,591
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim EmbreyExecutive DiFT$70,026$21,044$91,070

Board Members and Trustees

NameTitle
Joanna FreelsChair
Pam FrenchVice-chair
Doug WilliamsSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$1,475,083
Program Service Revenue
$19,080
Investment Income
$73
Other Revenue
$86,512
Change in Net Assets
$25,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,580,748
Total Revenue per Audited Statements
$1,580,748
Total Revenue per Form 990
$1,580,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,005,057
Salaries, Compensation, and Employee Benefits$550,438
Total Fundraising Expense$8,322
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,322$5,328$6,302$424,952
All Other Expenses$155,935$7,461-$163,396
Other Expenses$135,757--$135,757
Pension Plan Contributions$71,275$622$1,528$73,425
Occupancy$37,661$2,692-$40,353
Payroll Taxes$32,828$313$486$33,627
Other Employee Benefits$18,316$112$6$18,434
Office Expenses$14,866$925-$15,791
Fees for Services Accounting$12,521$104-$12,625
Insurance$9,842--$9,842
Interest$5,335--$5,335
Advertising$4,608$18-$4,626
Travel$3,057$3-$3,060
Depreciation Depletion-$1,839-$1,839
Conferences and Meetings$796$91-$887
Total Functional Expenses$1,527,665$19,508$8,322$1,555,495

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,555,495
Total Expenses per Audited Statements$1,555,495
Total Expenses per Form 990$1,555,495
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
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 11B

A draft of the 990 is presented to the finance committee of the board of directors for review.

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

Annually, each member of the board of directors affirms and discloses any potential conflict of interest.

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

Annually, compensations of the ceo is determined by the finance committee of the board of directors.

Form 990, Page 6, Part VI, Line 18

Copies of documents are made availabel upon request, and are available for review and request on organizations website.

Form 990, Page 6, Part VI, Line 19

The organization's financial statements, governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Multi-purpose Community Action
EIN
61-0867061
Phone
5026337254
Address
P O BOX 305, SHELBYVILLE, KY 40066-0305

Signing Officer

Name
Kim Embrey
Title
Executive Director
Phone
5026337254
Signed
2021-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Embrey
Formed
1974
Legal Domicile
Ky
Voting Board Members
16
Independent Board Members
16
Employees
24

Preparer

Firm
Adkisson & Company Psc
Address
12730 TOWNEPARK WAY STE 103, LOUISVILLE, KY 40243-2303
Preparer
Thomas L Adkisson
Phone
5022453854
Supplemental Narrative

Additional Explanations

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

Various other programs for low income and elderly citizens.

Form 990, Part IX, Line 24E

Contract labor 77,262 0 0 maintenance expense 20,787 4,750 0 liheap assistance payment 24,544 0 0 equipment purchases 7,032 1,605 0 subscriptions 8,233 186 0 technical support 6,589 71 0 vehicle expense 5,051 40 0 other direct assistance 2,892 0 0 training 1,994 9 0 miscellaneous 759 800 0 client transportation 470 0 0 other direct expenses 302 0 0 volunteer stipends 20 0 0 total 155,935 7,461 0

Raw XML Appendix369 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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IRS990/RevenueAmt0466996
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01475083
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01090896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0919695
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0997714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05975509
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0425972
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05975509
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01475083
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01492121
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01090896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0919695
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0997714
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05975509
IRS990ScheduleA/TotalSupportAmt05975509
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IRS990ScheduleD/BuildingsGrp/BookValueAmt07356
IRS990ScheduleD/BuildingsGrp/DepreciationAmt043235
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt050591
IRS990ScheduleD/ExpensesSubtotalAmt01555495
IRS990ScheduleD/RevenueSubtotalAmt01580748
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07356
IRS990ScheduleD/TotalExpensesPerForm990Amt01555495
IRS990ScheduleD/TotalRevenuePerForm990Amt01580748
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01580748
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01555495
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VARIOUS OTHER PROGRAMS FOR LOW INCOME AND ELDERLY CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, EACH MEMBER OF THE BOARD OF DIRECTORS AFFIRMS AND DISCLOSES ANY POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY, COMPENSATIONS OF THE CEO IS DETERMINED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF DOCUMENTS ARE MADE AVAILABEL UPON REQUEST, AND ARE AVAILABLE FOR REVIEW AND REQUEST ON ORGANIZATIONS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT LABOR 77,262 0 0 MAINTENANCE EXPENSE 20,787 4,750 0 LIHEAP ASSISTANCE PAYMENT 24,544 0 0 EQUIPMENT PURCHASES 7,032 1,605 0 SUBSCRIPTIONS 8,233 186 0 TECHNICAL SUPPORT 6,589 71 0 VEHICLE EXPENSE 5,051 40 0 OTHER DIRECT ASSISTANCE 2,892 0 0 TRAINING 1,994 9 0 MISCELLANEOUS 759 800 0 CLIENT TRANSPORTATION 470 0 0 OTHER DIRECT EXPENSES 302 0 0 VOLUNTEER STIPENDS 20 0 0 TOTAL 155,935 7,461 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0241369
IRS990/TotalAssetsEOYAmt0234151
IRS990/TotalAssetsGrp/BOYAmt0241369
IRS990/TotalAssetsGrp/EOYAmt0234151
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IRS990/TotalContributionsAmt01475083
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08322
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019508
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01527665
IRS990/TotalFunctionalExpensesGrp/TotalAmt01555495
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0190510
IRS990/TotalLiabilitiesEOYAmt0158039
IRS990/TotalLiabilitiesGrp/BOYAmt0190510
IRS990/TotalLiabilitiesGrp/EOYAmt0158039
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050859
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt076112
IRS990/TotalOtherCompensationAmt021044
IRS990/TotalOtherProgSrvcExpenseAmt0316351
IRS990/TotalOtherProgSrvcRevenueAmt0254242
IRS990/TotalProgramServiceExpensesAmt01527665
IRS990/TotalProgramServiceRevenueAmt019080
IRS990/TotalReportableCompFromOrgAmt070026
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105665
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01580748
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0241369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0234151
IRS990/TravelGrp/ManagementAndGeneralAmt03
IRS990/TravelGrp/ProgramServicesAmt03057
IRS990/TravelGrp/TotalAmt03060
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0114574
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt036494
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 305
IRS990/USAddress/CityNm0SHELBYVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040065
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM EMBREY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05026337254
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MULTI-PURPOSE COMMUNITY ACTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AGENCY INC
ReturnHeader/Filer/BusinessNameControlTxt0MULT
ReturnHeader/Filer/EIN0610867061
ReturnHeader/Filer/PhoneNum05026337254
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 305
ReturnHeader/Filer/USAddress/CityNm0SHELBYVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0400660305
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADKISSON & COMPANY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012730 TOWNEPARK WAY STE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0402432303
ReturnHeader/PreparerPersonGrp/PhoneNum05022453854
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS L ADKISSON
ReturnHeader/ReturnTs02021-02-25T11:02:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.22$0.15$2.37$2.36$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.34$0.19$0.15$2.21$2.29$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.16$0.23$2.45$2.49$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.12$0.22$2.29$2.15$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.23$0.16$0.08$1.58$1.56$0.03
2019Summary only. Only limited summary data is available for this year.$0.24$0.19$0.05$1.66$1.67$0.00
2018Summary only. Only limited summary data is available for this year.$0.23$0.18$0.05$1.24$1.24$0.00
2017Summary only. Only limited summary data is available for this year.$0.15$0.10$0.05$1.12$1.19$0.07
2016Summary only. Only limited summary data is available for this year.$0.19$0.06$0.13$1.13$1.20$0.07
2015Summary only. Only limited summary data is available for this year.$0.29$0.09$0.19$1.46$1.48$0.02
2014Summary only. Only limited summary data is available for this year.$0.27$0.05$0.22$1.55$1.60$0.05
2013Summary only. Only limited summary data is available for this year.$0.34$0.08$0.26$1.54$1.62$0.08
2012Summary only. Only limited summary data is available for this year.$0.41$0.08$0.34$1.91$2.00$0.09
2011Summary only. Only limited summary data is available for this year.$0.48$0.05$0.43$2.23$2.28$0.06