Civic Intelligence

Lookout Mountain Conservancy

990 • Fiscal year 2021 • EIN 62-1460535

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 07, 2022

PO Box 76Lookout Mountain, TN 37350

(423) 424-3882

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

74th percentile

30%

Higher net margin than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

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.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

45th percentile

6.9%

Faster asset growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,436,452

Up $221,049 (+6.9%) from 2020

Net Assets

Up

$3,422,804

Up $237,838 (+7.5%) from 2020

Liabilities

Down

$13,648

Down $16,789 (-55%) from 2020

Revenue

Down

$793,997

Down $151,590 (-16%) from 2020

Expenses

Up

$556,159

Up $41,770 (+8.1%) from 2020

Net Income

Down

$237,838

Down $193,360 (-45%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,321,880Liabilities 2010: $90,402Net Assets 2010: $1,231,4782010Assets 2011: $1,514,320Liabilities 2011: $95,466Net Assets 2011: $1,418,8542011Assets 2012: $1,884,576Liabilities 2012: $317,940Net Assets 2012: $1,566,6362012Assets 2013: $2,148,297Liabilities 2013: $375,491Net Assets 2013: $1,772,8062013Assets 2014: $2,227,268Liabilities 2014: $287,888Net Assets 2014: $1,939,3802014Assets 2015: $2,524,817Liabilities 2015: $274,507Net Assets 2015: $2,250,3102015Assets 2016: $2,414,159Liabilities 2016: $271,427Net Assets 2016: $2,142,7322016Assets 2017: $2,538,745Liabilities 2017: $298,422Net Assets 2017: $2,240,3232017Assets 2018: $2,660,577Liabilities 2018: $37,432Net Assets 2018: $2,623,1452018Assets 2019: $2,769,393Liabilities 2019: $15,625Net Assets 2019: $2,753,7682019Assets 2020: $3,215,403Liabilities 2020: $30,437Net Assets 2020: $3,184,9662020Assets 2021: $3,436,452Liabilities 2021: $13,648Net Assets 2021: $3,422,8042021Assets 2022: $3,763,677Liabilities 2022: $24,683Net Assets 2022: $3,738,9942022Assets 2023: $3,718,845Liabilities 2023: $20,235Net Assets 2023: $3,698,6102023Assets 2024: $3,803,705Liabilities 2024: $3,624Net Assets 2024: $3,800,0812024

Highlighted filing

2021

Assets$3,436,452
Liabilities$13,648
Net Assets$3,422,804

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $176,720Expenses 2010: $280,759Net Income 2010: -$104,0392010Revenue 2011: $393,033Expenses 2011: $205,657Net Income 2011: $187,3762011Revenue 2012: $161,268Expenses 2012: $175,730Net Income 2012: -$14,4622012Revenue 2013: $486,308Expenses 2013: $263,937Net Income 2013: $222,3712013Revenue 2014: $312,351Expenses 2014: $269,824Net Income 2014: $42,5272014Revenue 2015: $636,065Expenses 2015: $355,594Net Income 2015: $280,4712015Revenue 2016: $315,197Expenses 2016: $422,775Net Income 2016: -$107,5782016Revenue 2017: $552,865Expenses 2017: $455,274Net Income 2017: $97,5912017Revenue 2018: $849,554Expenses 2018: $416,732Net Income 2018: $432,8222018Revenue 2019: $651,679Expenses 2019: $521,046Net Income 2019: $130,6332019Revenue 2020: $945,587Expenses 2020: $514,389Net Income 2020: $431,1982020Revenue 2021: $793,997Expenses 2021: $556,159Net Income 2021: $237,8382021Revenue 2022: $1,056,673Expenses 2022: $717,553Net Income 2022: $339,1202022Revenue 2023: $759,492Expenses 2023: $799,876Net Income 2023: -$40,3842023Revenue 2024: $859,030Expenses 2024: $757,559Net Income 2024: $101,4712024

Highlighted filing

2021

Revenue$793,997
Expenses$556,159
Net Income$237,838
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 7, 2022
Return Version
2021v4.0
Gross Receipts
$793,997
Mission and Program Overview

Mission

The mission of lookout mountain conservancy is to protect and promote the stewardship of lookout mountain's natural resources of scenic, historical and ecological value

The mission of lookout mountain conservancy is to protect lookout mountain's scenic, historic and ecological resources through conservation, advocacy, recreation, and education, for current and future generations

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,728,694$2,891,451▲ $162,757
Cash and Non-Interest-Bearing Accounts$436,709$410,001▼ $26,708
Pledges and Grants Receivable$50,000$135,000▲ $85,000
Total Assets$3,215,403$3,436,452▲ $221,049
Liabilities
Accounts Payable and Accrued Expenses$30,437$13,648▼ $16,789
Total Liabilities$30,437$13,648▼ $16,789
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,440,835$2,501,131▲ $60,296
Net Assets With Donor Restrictions$744,131$921,673▲ $177,542
Total Net Assets Fund Balance$3,184,966$3,422,804▲ $237,838
Total Liabilities and Net Assets / Fund Balance$3,215,403$3,436,452▲ $221,049

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,529,959-$2,529,959
Other Land Buildings$361,492$261,096$622,588
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rob CardenPresident
Akosua CookBoard Member
Bob BerryBoard Member
David DevaneyBoard Member
Genesis the GreykidBoard Member
Ginny KellyBoard Member
Holly OdellBoard Member
Jacki HarpBoard Member
Jeff OlingyBoard Member
Jen PolitanoBoard Member
Jonathan J Armstrong IiiBoard Member
Josh TilfordBoard Member
Mary Anne WilliamsBoard Member
Melissa TaylorBoard Member
Owen MaclellanBoard Member
Rachel EdwardsBoard Member
Reed CaldwellBoard Member
Robert DannBoard Member
Roy MaddoxBoard Member
Zac BrownBoard Member
Carol WeaverBookkeeper
Robyn CarltonCEO
Christy RamirezSecretary
Bryan MatticeTreasurer
Kristin HuntleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$698,261
Program Service Revenue
$7,771
Investment Income
$1,517
Other Revenue
$86,448
All Other Contributions
$698,261
Change in Net Assets
$237,838

Audited Revenue Reconciliation

Revenue per Audited Statements
$793,997
Total Revenue per Audited Statements
$793,997
Total Revenue per Form 990
$793,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$308,882
Other Expenses$247,277
Total Fundraising Expense$49,179
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$239,970$49,342$19,570$308,882
Fees for Services Other$49,274$8,022$14,430$71,726
Depreciation Depletion$29,040--$29,040
Occupancy-$25,800-$25,800
Insurance$3,060$12,257-$15,317
Travel$10,629$696-$11,325
Office Expenses$2,954$4,509-$7,463
Other Expenses$6,452$25$1,478$6,477
All Other Expenses$3,869$1,845-$5,714
Total Functional Expenses$402,237$104,743$49,179$556,159

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$556,159
Total Expenses per Audited Statements$556,159
Total Expenses per Form 990$556,159
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
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
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 11B

Return reviewed by finance committee prior to electronic filing

Form 990, Page 6, Part VI, Line 19

Documents are available upon request from exective committee located at the organization's place of business.

Filing and Contact Details

Filer

Filer Name
Lookout Mountain Conservancy
EIN
62-1460535
Address
PO BOX 76, LOOKOUT MOUNTAIN, TN 37350

Signing Officer

Name
Robyn Carlton
Title
CEO
Signed
2022-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robyn Carlton
Voting Board Members
23
Independent Board Members
22
Employees
26
Volunteers
1,200

Preparer

Firm
The Walls Group
Address
401 CHESTNUT ST STE 200, CHATTANOOGA, TN 37402
Preparer
Mellanee Walls
Phone
4236641004
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of lookout mountain conservancy is to protect lookout mountain's scenic, historic and ecological resources through conservation, advocacy, recreation, and education, for current and future generations

Form 990, Page 1, Part I, Line 6

Volunteers help with property maintenance and administrative functions related to fundraising.

Form 990, Part IX, Line 11G

Professional services 49,274 8,022 14,430

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Lmc monitors easements to ensure terms are upheld. If those terms are violated by the landowner or a third party, then lmc follows their conservation easement enforcement policy with the objective of restoring compliance in order to protect land in perpetuity.

Schedule D, Page 1, Part II, Line 9

Lmc records the value of a donated easement as an in-kind contribution and the value of a purchased easement as a reduction in cash and a extinguishment of development rights expense.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOOKKEEPER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
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IRS990/InsuranceGrp/ProgramServicesAmt03060
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IRS990/LandBldgEquipCostOrOtherBssAmt03152547
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0THE MISSION OF LOOKOUT MOUNTAIN CONSERVANCY IS TO PROTECT LOOKOUT MOUNTAIN'S SCENIC, HISTORIC AND ECOLOGICAL RESOURCES THROUGH CONSERVATION, ADVOCACY, RECREATION, AND EDUCATION, FOR CURRENT AND FUTURE GENERATIONS
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IRS990/NetAssetsOrFundBalancesEOYAmt03422804
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02440835
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IRS990/OccupancyGrp/ManagementAndGeneralAmt025800
IRS990/OccupancyGrp/TotalAmt025800
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0LAND MANAGEMENT
IRS990/OtherExpensesGrp/Desc1COMMUNITY OUTREACH
IRS990/OtherExpensesGrp/Desc2BUSINESS FEES
IRS990/OtherExpensesGrp/Desc3PROPERTY TAXES
IRS990/OtherExpensesGrp/FundraisingAmt0315
IRS990/OtherExpensesGrp/FundraisingAmt113386
IRS990/OtherExpensesGrp/FundraisingAmt21478
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0884
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt165
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21298
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt325
IRS990/OtherExpensesGrp/ProgramServicesAmt048515
IRS990/OtherExpensesGrp/ProgramServicesAmt14387
IRS990/OtherExpensesGrp/ProgramServicesAmt24087
IRS990/OtherExpensesGrp/ProgramServicesAmt36452
IRS990/OtherExpensesGrp/TotalAmt049714
IRS990/OtherExpensesGrp/TotalAmt117838
IRS990/OtherExpensesGrp/TotalAmt26863
IRS990/OtherExpensesGrp/TotalAmt36477
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt086448
IRS990/OtherRevenueTotalAmt086448
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019570
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0239970
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBYN CARLTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0883207
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt067
IRS990/PYOtherExpensesAmt0245435
IRS990/PYOtherRevenueAmt062313
IRS990/PYRevenuesLessExpensesAmt0431198
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0698261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0883207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0636600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0664492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0552848
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03435408
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0158000
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IRS990ScheduleA/PublicSupportCY170Pct00.56180
IRS990ScheduleA/PublicSupportPY170Pct00.52160
IRS990ScheduleA/PublicSupportTotal170Amt01929883
IRS990ScheduleA/SubstantialContributorsTotAmt01505525
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0698261
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0883207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0636600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0664492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0552848
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03435408
IRS990ScheduleA/TotalSupportAmt03435408
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/ExpensesIncurredEnforcementAmt05400
IRS990ScheduleD/ExpensesSubtotalAmt0556159
IRS990ScheduleD/LandGrp/BookValueAmt02529959
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02529959
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0361492
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0261096
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0622588
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueSubtotalAmt0793997
IRS990ScheduleD/StaffHoursSpentEnforcementCnt072.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LMC MONITORS EASEMENTS TO ENSURE TERMS ARE UPHELD. IF THOSE TERMS ARE VIOLATED BY THE LANDOWNER OR A THIRD PARTY, THEN LMC FOLLOWS THEIR CONSERVATION EASEMENT ENFORCEMENT POLICY WITH THE OBJECTIVE OF RESTORING COMPLIANCE IN ORDER TO PROTECT LAND IN PERPETUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LMC RECORDS THE VALUE OF A DONATED EASEMENT AS AN IN-KIND CONTRIBUTION AND THE VALUE OF A PURCHASED EASEMENT AS A REDUCTION IN CASH AND A EXTINGUISHMENT OF DEVELOPMENT RIGHTS EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/TotalAcreageCnt01148.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02891451
IRS990ScheduleD/TotalEasementsCnt03
IRS990ScheduleD/TotalExpensesPerForm990Amt0556159
IRS990ScheduleD/TotalRevenuePerForm990Amt0793997
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0793997
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0556159
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF LOOKOUT MOUNTAIN CONSERVANCY IS TO PROTECT LOOKOUT MOUNTAIN'S SCENIC, HISTORIC AND ECOLOGICAL RESOURCES THROUGH CONSERVATION, ADVOCACY, RECREATION, AND EDUCATION, FOR CURRENT AND FUTURE GENERATIONS

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.00$3.80$0.86$0.76$0.10
2023Summary only. Only limited summary data is available for this year.$3.72$0.02$3.70$0.76$0.80$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.02$3.74$1.06$0.72$0.34
2021Detailed filing. Detailed filing data is available for this year.$3.44$0.01$3.42$0.79$0.56$0.24
2020Summary only. Only limited summary data is available for this year.$3.22$0.03$3.18$0.95$0.51$0.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.02$2.75$0.65$0.52$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.04$2.62$0.85$0.42$0.43
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.30$2.24$0.55$0.46$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.27$2.14$0.32$0.42$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.27$2.25$0.64$0.36$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.23$0.29$1.94$0.31$0.27$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.15$0.38$1.77$0.49$0.26$0.22
2012Summary only. Only limited summary data is available for this year.$1.88$0.32$1.57$0.16$0.18$0.01
2011Summary only. Only limited summary data is available for this year.$1.51$0.10$1.42$0.39$0.21$0.19
2010Summary only. Only limited summary data is available for this year.$1.32$0.09$1.23$0.18$0.28$0.10