Civic Intelligence

Mayfield Graves County YMCA Inc.

990 • Fiscal year 2018 • EIN 61-1204017

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 20, 2019

PO Box 402Mayfield, KY 42066

(270) 247-0049

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.11x

Higher debt load relative to assets than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.22x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

54th percentile

2.2%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-6.3%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,392,940

Up $29,691 (+2.2%) from 2017

Net Assets

Down

$1,242,846

Down $21,141 (-1.7%) from 2017

Liabilities

Up

$150,094

Up $50,832 (+51%) from 2017

Revenue

Down

$672,481

Down $45,111 (-6.3%) from 2017

Expenses

Down

$693,622

Down $34,184 (-4.7%) from 2017

Net Income

Down

-$21,141

Down $10,927 (-107%) from 2017

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: $1,564,658Liabilities 2011: $143,866Net Assets 2011: $1,420,7922011Assets 2012: $1,527,277Liabilities 2012: $149,161Net Assets 2012: $1,378,1162012Assets 2013: $1,451,913Liabilities 2013: $101,368Net Assets 2013: $1,350,5452013Assets 2014: $1,444,200Liabilities 2014: $111,177Net Assets 2014: $1,333,0232014Assets 2015: $1,373,070Liabilities 2015: $115,494Net Assets 2015: $1,257,5762015Assets 2016: $1,323,851Liabilities 2016: $49,650Net Assets 2016: $1,274,2012016Assets 2017: $1,363,249Liabilities 2017: $99,262Net Assets 2017: $1,263,9872017Assets 2018: $1,392,940Liabilities 2018: $150,094Net Assets 2018: $1,242,8462018Assets 2019: $1,324,584Liabilities 2019: $118,076Net Assets 2019: $1,206,5082019Assets 2020: $1,375,545Liabilities 2020: $80,892Net Assets 2020: $1,294,6532020Assets 2021: $1,712,301Liabilities 2021: $71,626Net Assets 2021: $1,640,6752021Assets 2022: $1,751,378Liabilities 2022: $28,305Net Assets 2022: $1,723,0732022Assets 2023: $2,029,431Liabilities 2023: $21,183Net Assets 2023: $2,008,2482023Assets 2024: $1,959,593Liabilities 2024: $65,392Net Assets 2024: $1,894,2012024

Highlighted filing

2018

Assets$1,392,940
Liabilities$150,094
Net Assets$1,242,846

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $591,618Expenses 2011: $638,502Net Income 2011: -$46,8842011Expenses 2012: $688,8532012Revenue 2013: $714,015Expenses 2013: $741,586Net Income 2013: -$27,5712013Revenue 2014: $670,931Expenses 2014: $689,888Net Income 2014: -$18,9572014Revenue 2015: $679,141Expenses 2015: $743,305Net Income 2015: -$64,1642015Revenue 2016: $739,801Expenses 2016: $723,176Net Income 2016: $16,6252016Revenue 2017: $717,592Expenses 2017: $727,806Net Income 2017: -$10,2142017Revenue 2018: $672,481Expenses 2018: $693,622Net Income 2018: -$21,1412018Revenue 2019: $644,358Expenses 2019: $680,696Net Income 2019: -$36,3382019Revenue 2020: $676,861Expenses 2020: $588,716Net Income 2020: $88,1452020Revenue 2021: $1,270,906Expenses 2021: $924,884Net Income 2021: $346,0222021Revenue 2022: $1,124,406Expenses 2022: $1,041,760Net Income 2022: $82,6462022Revenue 2023: $1,440,554Expenses 2023: $1,155,379Net Income 2023: $285,1752023Revenue 2024: $1,034,625Expenses 2024: $1,148,672Net Income 2024: -$114,0472024

Highlighted filing

2018

Revenue$672,481
Expenses$693,622
Net Income-$21,141
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 20, 2019
Return Version
2018v3.1
Gross Receipts
$672,640
Mission and Program Overview

Mission

The purpose of the mayfield graves county ymca is to help persons develop christian personalities and to aid in building a christian society through the improvement of physical, mental, social, moral, and educational conditions of persons who participate in ymca programs.

Putting christian principles into practice through programs that build a healthy spirit, mind, and body for all through community-based health and wellness programs, childcare, aquatics, volunteerism, and community development

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,330,590$1,340,279▲ $9,689
Cash and Non-Interest-Bearing Accounts$31,659$51,661▲ $20,002
Total Assets$1,363,249$1,392,940▲ $29,691
Other Assets Total$1,000$1,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$97,733$145,907▲ $48,174
Accounts Payable and Accrued Expenses$1,529$4,187▲ $2,658
Total Liabilities$99,262$150,094▲ $50,832
Net Assets / Fund Balance
Unrestricted Net Assets$1,263,987$1,242,846▼ $21,141
Total Net Assets Fund Balance$1,263,987$1,242,846▼ $21,141
Total Liabilities and Net Assets / Fund Balance$1,363,249$1,392,940▲ $29,691

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,042,994$1,127,006$2,170,000
Equipment$45,125$206,297$251,422
Leasehold Improvements$143,981$13,636$157,617
Land$108,097-$108,097
Other Land Buildings$82$64,368$64,450
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew HerndonPresident
Bo NeelyBoard Member
Brittany FloydBoard Member
Jaime MassoBoard Member
Jenny SpannBoard Member
William MasonBoard Member
Kayla TurnerSecretary
Rene LambTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,840
Program Service Revenue
$637,789
Investment Income
$0
Other Revenue
$23,852
All Other Contributions
$10,840
Change in Net Assets
$-21,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$395,767
Other Expenses$297,855
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$285,361$69,502-$354,863
Depreciation Depletion-$76,809-$76,809
Payroll Taxes$21,834$5,317-$27,151
Insurance-$21,544-$21,544
All Other Expenses$5,626$13,401-$19,027
Other Expenses$1,843$17,127-$18,970
Fees for Services Accounting-$9,145-$9,145
Interest-$8,506-$8,506
Pension Plan Contributions$5,118$3,267-$8,385
Occupancy$5,500--$5,500
Other Employee Benefits$4,402$966-$5,368
Travel$2,950$1,419-$4,369
Office Expenses-$4,179-$4,179
Advertising-$1,936-$1,936
Total Functional Expenses$378,472$315,150$0$693,622
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,410
Fundraising Direct Expenses$159
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Campaign$17,410$17,410$159$17,251
Total Events$17,410$17,410$159$17,251
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
Yes
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
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 11B

The 990 is presented to the board for approval and signature

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

Board members are required to answer a written questionnaire annually

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

The organization's highest paid and key employees compensation is set by the board of directors

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Mayfield Graves County Ymca
EIN
61-1204017
Phone
2702470049
Address
PO BOX 402, MAYFIELD, KY 42066

Signing Officer

Name
Andrew Herndon
Title
President
Phone
2702470049
Signed
2019-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Herndon
Formed
1991
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
104
Volunteers
60

Preparer

Firm
Fox & Company Cpas Inc
Address
907 PARIS RD, MAYFIELD, KY 42066
Preparer
Johanna P Turner
Phone
2702476087
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Putting christian principles into practice through programs that build a healthy spirit, mind, and body for all through community-based health and wellness programs, childcare, aquatics, volunteerism, and community development

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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/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0637789
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0720371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0744573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0679137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0670917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03487637
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0661800
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03487637
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0672639
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0720371
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0744573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0679137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0670917
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03487637
IRS990ScheduleA/TotalSupportAmt03487637
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01042994
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01127006
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02170000
IRS990ScheduleD/EquipmentGrp/BookValueAmt045125
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0206297
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0251422
IRS990ScheduleD/LandGrp/BookValueAmt0108097
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0108097
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0157617
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt064368
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt064450
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01340279
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0159
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL CAMPAIGN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017410
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017251
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0159
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0159
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL THROUGH COMMUNITY-BASED HEALTH AND WELLNESS PROGRAMS, CHILDCARE, AQUATICS, VOLUNTEERISM, AND COMMUNITY DEVELOPMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PRESENTED TO THE BOARD FOR APPROVAL AND SIGNATURE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO ANSWER A WRITTEN QUESTIONNAIRE ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S HIGHEST PAID AND KEY EMPLOYEES COMPENSATION IS SET BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01392940
IRS990/TotalAssetsGrp/BOYAmt01363249
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IRS990/TotalContributionsAmt010840
IRS990/TotalEmployeeCnt0104
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0315150
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378472
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693622
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099262
IRS990/TotalLiabilitiesEOYAmt0150094
IRS990/TotalLiabilitiesGrp/BOYAmt099262
IRS990/TotalLiabilitiesGrp/EOYAmt0150094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01263987
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01242846
IRS990/TotalProgramServiceExpensesAmt0378472
IRS990/TotalProgramServiceRevenueAmt0637789
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0644390
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0672481
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01363249
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01392940
IRS990/TravelGrp/ManagementAndGeneralAmt01419
IRS990/TravelGrp/ProgramServicesAmt02950
IRS990/TravelGrp/TotalAmt04369
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01263987
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01242846
IRS990/USAddress/AddressLine1Txt0356 CLAPP ROAD
IRS990/USAddress/CityNm0MAYFIELD
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042066
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MAYFIELD-GRAVESYMCA.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW HERNDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02702470049
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAYFIELD GRAVES COUNTY YMCA
ReturnHeader/Filer/BusinessNameControlTxt0MAYF
ReturnHeader/Filer/EIN0611204017
ReturnHeader/Filer/PhoneNum02702470049
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 402
ReturnHeader/Filer/USAddress/CityNm0MAYFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042066
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E7F35391637A5EF8153E814106F7E409960ACFA9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId050E268B4F33A8D79CB90D65FA3C9F6AB1A1273F5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.190.6.182
ReturnHeader/FilingSecurityInformation/IPDt02019-10-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:23:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611291560
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOX & COMPANY CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0907 PARIS RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAYFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042066
ReturnHeader/PreparerPersonGrp/PhoneNum02702476087
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHANNA P TURNER
ReturnHeader/ReturnTs02019-10-10T11:23:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01

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.$1.96$0.07$1.89$1.03$1.15$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.02$2.01$1.44$1.16$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.03$1.72$1.12$1.04$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.07$1.64$1.27$0.92$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.08$1.29$0.68$0.59$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.12$1.21$0.64$0.68$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.15$1.24$0.67$0.69$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.10$1.26$0.72$0.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.27$0.74$0.72$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.12$1.26$0.68$0.74$0.06
2014Summary only. Only limited summary data is available for this year.$1.44$0.11$1.33$0.67$0.69$0.02
2013Summary only. Only limited summary data is available for this year.$1.45$0.10$1.35$0.71$0.74$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.15$1.38$0.69
2011Summary only. Only limited summary data is available for this year.$1.56$0.14$1.42$0.59$0.64$0.05