Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2024 • EIN 83-0116560

Apr 01, 2023 to Mar 31, 2024 • Filed on Jun 07, 2024

PO Box 624Sheridan, WY 82801

(307) 674-7297

Siviq Scores

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

Liabilities / Assets

66th percentile

0.06x

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

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.27x

Higher debt load relative to revenue than 74% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

7.2%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$23,763

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

1.5%

Faster asset growth than 38% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

54%

Faster revenue growth than 84% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,183,877

Up $17,030 (+1.5%) from 2023

Net Assets

Up

$1,110,426

Up $19,734 (+1.8%) from 2023

Liabilities

Down

$73,451

Down $2,704 (-3.6%) from 2023

Revenue

Up

$275,076

Up $95,990 (+54%) from 2023

Expenses

Up

$255,342

Up $65,910 (+35%) from 2023

Net Income

Up

$19,734

Up $30,080 (+291%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,048,007Liabilities 2012: $59,503Net Assets 2012: $988,5042012Assets 2013: $1,052,822Liabilities 2013: $63,180Net Assets 2013: $989,6422013Assets 2014: $1,037,599Liabilities 2014: $61,619Net Assets 2014: $975,9802014Assets 2015: $979,484Liabilities 2015: $17,298Net Assets 2015: $962,1862015Assets 2016: $988,092Liabilities 2016: $63,579Net Assets 2016: $924,5132016Assets 2017: $1,163,160Liabilities 2017: $121,688Net Assets 2017: $1,041,4722017Assets 2018: $1,109,693Liabilities 2018: $58,428Net Assets 2018: $1,051,2652018Assets 2019: $1,096,662Liabilities 2019: $67,582Net Assets 2019: $1,029,0802019Assets 2020: $1,054,201Liabilities 2020: $67,083Net Assets 2020: $987,1182020Assets 2021: $1,079,522Liabilities 2021: $67,623Net Assets 2021: $1,011,8992021Assets 2022: $1,174,183Liabilities 2022: $73,145Net Assets 2022: $1,101,0382022Assets 2023: $1,166,847Liabilities 2023: $76,155Net Assets 2023: $1,090,6922023Assets 2024: $1,183,877Liabilities 2024: $73,451Net Assets 2024: $1,110,4262024Assets 2025: $1,244,678Liabilities 2025: $69,167Net Assets 2025: $1,175,5112025

Highlighted filing

2024

Assets$1,183,877
Liabilities$73,451
Net Assets$1,110,426

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $288,638Expenses 2012: $270,180Net Income 2012: $18,4582012Revenue 2013: $270,995Expenses 2013: $269,857Net Income 2013: $1,1382013Revenue 2014: $266,577Expenses 2014: $280,240Net Income 2014: -$13,6632014Revenue 2015: $256,656Expenses 2015: $270,450Net Income 2015: -$13,7942015Revenue 2016: $246,729Expenses 2016: $284,402Net Income 2016: -$37,6732016Revenue 2017: $395,910Expenses 2017: $278,951Net Income 2017: $116,9592017Revenue 2018: $239,494Expenses 2018: $229,701Net Income 2018: $9,7932018Revenue 2019: $227,324Expenses 2019: $249,509Net Income 2019: -$22,1852019Revenue 2020: $189,208Expenses 2020: $190,396Net Income 2020: -$1,1882020Revenue 2021: $159,397Expenses 2021: $134,616Net Income 2021: $24,7812021Revenue 2022: $263,964Expenses 2022: $174,825Net Income 2022: $89,1392022Revenue 2023: $179,086Expenses 2023: $189,432Net Income 2023: -$10,3462023Revenue 2024: $275,076Expenses 2024: $255,342Net Income 2024: $19,7342024Revenue 2025: $328,945Expenses 2025: $263,860Net Income 2025: $65,0852025

Highlighted filing

2024

Revenue$275,076
Expenses$255,342
Net Income$19,734
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jun 7, 2024
Return Version
2023v5.0
Gross Receipts
$370,023
Mission and Program Overview

Mission

NONE

SEE 4A

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$459,709$458,324▼ $1,385
Cash and Non-Interest-Bearing Accounts$91,087$118,073▲ $26,986
Savings and Temporary Cash Investments$77,537$80,253▲ $2,716
Inventories for Sale or Use$18,233$11,168▼ $7,065
Investments Other Securities$9,201$7,222▼ $1,979
Prepaid Expenses and Deferred Charges$6,088--
Total Assets$1,166,847$1,183,877▲ $17,030
Other Assets Total$504,992$508,837▲ $3,845
Liabilities
Other Liabilities$71,726$73,837▲ $2,111
Accounts Payable and Accrued Expenses$4,429$-386▼ $4,815
Total Liabilities$76,155$73,451▼ $2,704
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$585,700$597,152▲ $11,452
Net Assets With Donor Restrictions$504,992$513,274▲ $8,282
Total Net Assets Fund Balance$1,090,692$1,110,426▲ $19,734
Total Liabilities and Net Assets / Fund Balance$1,166,847$1,183,877▲ $17,030

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$381,614$81,749$463,363
Equipment$27,673$217,719$245,392
Land$49,037-$49,037
Other Assets Org$508,837--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Chelsey RobertsSecretary$23,763$23,763

Board Members and Trustees

NameTitle
Tom BenedictHead Trustee
Dorel RobertsTrustee
Dustin ShawTrustee
Cory KiserChaplain
Shane MillerEsquire
Mathew HansenExalted Rule
Levi JorgensonInner Guard
Forrest DeboltLeading Knig
Steven WillLecturing Kn
Sara MeffordLoyal Knight
H Jay KnippleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$116,866
Program Service Revenue
$69,471
Investment Income
$343
Other Revenue
$88,396
All Other Contributions
$34,013
Change in Net Assets
$19,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,685
Salaries, Compensation, and Employee Benefits$91,657
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,544--$83,544
Occupancy$78,049--$78,049
Fees for Services Other$47,614--$47,614
Insurance$23,543--$23,543
Payroll Taxes$8,113--$8,113
Fees for Services Accounting$5,074--$5,074
Royalties$3,265--$3,265
Office Expenses$2,932--$2,932
Conferences and Meetings$1,823--$1,823
Depreciation Depletion$1,385--$1,385
Total Functional Expenses$255,342$0$0$255,342
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$34,254
Gaming Direct Expenses$21,966
Fundraising Direct Expenses$18,968
Fundraising Gross Income$750
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$73,837
Governance and Compliance

Governance Checklist

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Available in the club office

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
83-0116560
Phone
3076747297
Address
PO BOX 624, SHERIDAN, WY 82801

Signing Officer

Name
Chelsey Roberts
Title
Secretary
Phone
3076749500
Signed
2024-06-07

Organization Details

Principal Officer
H Jay Knipple
Formed
1899
Legal Domicile
Wy
Voting Board Members
683
Independent Board Members
0
Employees
9
Volunteers
178

Preparer

Firm
Jennifer M Reed CPA LLC
Address
1101 SUGARVIEW DR, SHERIDAN, WY 82801
Preparer
Jennifer M Reed CPA
Phone
3076747491
Supplemental Narrative

Additional Explanations

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

The elk's mission is to inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternel organization, and to provide for its government. The benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share. Year-end membership was 714

Form 990, Part IX, Line 11G

Grand lodge 19,977 0 0 supplies 1,946 0 0 per capita state 4,134 0 0 misc 3,784 0 0 bar bank fees/cash over short 3,279 0 0 bar games 3,274 0 0 other club expenses 655 0 0 misc expenses 10,475 0 0 music/entertainment 90 0 0 total 47,614 0 0

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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/PYOtherExpensesAmt0129577
IRS990/PYOtherRevenueAmt077294
IRS990/PYRevenuesLessExpensesAmt0-10346
IRS990/PYSalariesCompEmpBnftPaidAmt059855
IRS990/PYTotalExpensesAmt0189432
IRS990/PYTotalRevenueAmt0179086
IRS990/ReconcilationRevenueExpnssAmt019734
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt04920
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt03265
IRS990/RoyaltiesGrp/TotalAmt03265
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077537
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080253
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0381614
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081749
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0463363
IRS990ScheduleD/EquipmentGrp/BookValueAmt027673
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0217719
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0245392
IRS990ScheduleD/LandGrp/BookValueAmt049037
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt049037
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0508837
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN ELKS CEMETERY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0458324
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0508837
IRS990ScheduleD/TotalLiabilityAmt073837
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt021966
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt034254
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt034254
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012288
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt021966
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt021966
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CHELSEY ROBERTS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 624
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SHERIDAN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd082801
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ELK'S MISSION IS TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNEL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT. THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE. YEAR-END MEMBERSHIP WAS 714
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE IN THE CLUB OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GRAND LODGE 19,977 0 0 SUPPLIES 1,946 0 0 PER CAPITA STATE 4,134 0 0 MISC 3,784 0 0 BAR BANK FEES/CASH OVER SHORT 3,279 0 0 BAR GAMES 3,274 0 0 OTHER CLUB EXPENSES 655 0 0 MISC EXPENSES 10,475 0 0 MUSIC/ENTERTAINMENT 90 0 0 TOTAL 47,614 0 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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01166847
IRS990/TotalAssetsEOYAmt01183877
IRS990/TotalAssetsGrp/BOYAmt01166847
IRS990/TotalAssetsGrp/EOYAmt01183877
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0116866
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0255342
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255342
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076155
IRS990/TotalLiabilitiesEOYAmt073451
IRS990/TotalLiabilitiesGrp/BOYAmt076155
IRS990/TotalLiabilitiesGrp/EOYAmt073451
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01090692
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01110426
IRS990/TotalProgramServiceRevenueAmt069471
IRS990/TotalReportableCompFromOrgAmt023763
IRS990/TotalRevenueGrp/ExclusionAmt0159220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017208
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275076
IRS990/TotalVolunteersCnt0178
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01166847
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01183877
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt0683
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHELSEY ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03076749500
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 520
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0830116560
ReturnHeader/Filer/PhoneNum03076747297
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 624
ReturnHeader/Filer/USAddress/CityNm0SHERIDAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JENNIFER M REED CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01101 SUGARVIEW DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHERIDAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082801
ReturnHeader/PreparerPersonGrp/PhoneNum03076747491
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER M REED CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-07-11T17:00:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHELSEY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROBERTS
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.07$1.18$0.33$0.26$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.07$1.11$0.28$0.26$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.08$1.09$0.18$0.19$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.07$1.10$0.26$0.17$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.07$1.01$0.16$0.13$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.07$0.99$0.19$0.19$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.07$1.03$0.23$0.25$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.06$1.05$0.24$0.23$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.12$1.04$0.40$0.28$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.06$0.92$0.25$0.28$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$0.26$0.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.06$0.98$0.27$0.28$0.01
2013Summary only. Only limited summary data is available for this year.$1.05$0.06$0.99$0.27$0.27$0.00
2012Summary only. Only limited summary data is available for this year.$1.05$0.06$0.99$0.29$0.27$0.02