Civic Intelligence

Young Mens Christian Association Sheridan County

990 • Fiscal year 2016 • EIN 83-0186708

Sep 01, 2015 to Aug 31, 2016 • Filed on Jan 27, 2017

417 N Jefferson StSheridan, WY 82801-3827

(307) 674-7488

Siviq Scores

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

Liabilities / Assets

10th percentile

0.01x

Higher debt load relative to assets than 10% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

6th percentile

0.02x

Higher debt load relative to revenue than 6% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

97th percentile

81%

Higher net margin than 97% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

13th percentile

$111,076

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

96th percentile

56%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

400%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Up

$38,324,594

Up $13,794,453 (+56%) from 2015

Net Assets

Up

$37,983,420

Up $13,823,625 (+57%) from 2015

Liabilities

Down

$341,174

Down $29,172 (-7.9%) from 2015

Revenue

Up

$17,622,093

Up $14,095,052 (+400%) from 2015

Expenses

Up

$3,384,993

Up $107,743 (+3.3%) from 2015

Net Income

Up

$14,237,100

Up $13,987,309 (+5600%) from 2015

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $20,863,307Liabilities 2010: $249,853Net Assets 2010: $20,613,4542010Assets 2011: $21,903,614Liabilities 2011: $269,457Net Assets 2011: $21,634,1572011Assets 2012: $23,542,469Liabilities 2012: $1,047,175Net Assets 2012: $22,495,2942012Assets 2013: $23,928,203Liabilities 2013: $713,259Net Assets 2013: $23,214,9442013Assets 2014: $25,446,318Liabilities 2014: $406,053Net Assets 2014: $25,040,2652014Assets 2015: $24,530,141Liabilities 2015: $370,346Net Assets 2015: $24,159,7952015Assets 2016: $38,324,594Liabilities 2016: $341,174Net Assets 2016: $37,983,4202016Assets 2017: $41,669,397Liabilities 2017: $383,698Net Assets 2017: $41,285,6992017Assets 2018: $43,187,718Liabilities 2018: $292,683Net Assets 2018: $42,895,0352018Assets 2019: $43,553,424Liabilities 2019: $4,080,016Net Assets 2019: $39,473,4082019Assets 2020: $45,999,479Liabilities 2020: $3,710,132Net Assets 2020: $42,289,3472020Assets 2021: $49,400,650Liabilities 2021: $3,687,356Net Assets 2021: $45,713,2942021Assets 2022: $46,883,971Liabilities 2022: $3,357,586Net Assets 2022: $43,526,3852022Assets 2023: $47,152,698Liabilities 2023: $3,387,113Net Assets 2023: $43,765,5852023Assets 2024: $49,036,397Liabilities 2024: $3,511,106Net Assets 2024: $45,525,2912024

Highlighted filing

2016

Assets$38,324,594
Liabilities$341,174
Net Assets$37,983,420

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $2,867,6302010Expenses 2011: $2,942,1592011Expenses 2012: $3,023,9442012Revenue 2013: $3,574,428Expenses 2013: $3,105,935Net Income 2013: $468,4932013Revenue 2014: $3,626,616Expenses 2014: $2,982,776Net Income 2014: $643,8402014Revenue 2015: $3,527,041Expenses 2015: $3,277,250Net Income 2015: $249,7912015Revenue 2016: $17,622,093Expenses 2016: $3,384,993Net Income 2016: $14,237,1002016Revenue 2017: $5,730,224Expenses 2017: $3,428,349Net Income 2017: $2,301,8752017Revenue 2018: $4,632,375Expenses 2018: $3,123,353Net Income 2018: $1,509,0222018Revenue 2019: $3,225,710Expenses 2019: $6,201,936Net Income 2019: -$2,976,2262019Revenue 2020: $5,438,990Expenses 2020: $3,574,423Net Income 2020: $1,864,5672020Revenue 2021: $5,601,607Expenses 2021: $3,646,925Net Income 2021: $1,954,6822021Revenue 2022: $4,714,369Expenses 2022: $3,869,056Net Income 2022: $845,3132022Revenue 2023: $3,829,330Expenses 2023: $4,225,144Net Income 2023: -$395,8142023Revenue 2024: $6,739,108Expenses 2024: $4,979,402Net Income 2024: $1,759,7062024

Highlighted filing

2016

Revenue$17,622,093
Expenses$3,384,993
Net Income$14,237,100
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jan 27, 2017
Return Version
2015v3.0
Gross Receipts
$24,130,782
Mission and Program Overview

Mission

The sheridan county young men's christian association (ymca) is a charitable community service organization that includes men, women and children of all ages, abilities, income, races and religions. We are dedicated to building strong kids, strong families and strong communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, community interaction and international understanding. All persons are welcome at our ymca regardless of their ability to pay. Our ymca is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, instructors and more.

Sheridan county young men's christian association (ymca) is a charitable, community service organization that includes men, women and children of all ages, abilities, income, races and religions. We are dedicated to strengthening our communities. The ymca is located in sheridan, wyoming, a community of approximately 17,800 people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,605,377$14,916,459▲ $311,082
Pledges and Grants Receivable$301,157$10,379,790▲ $10,078,633
Land, Buildings, and Equipment, Net$6,594,871$8,569,613▲ $1,974,742
Savings and Temporary Cash Investments$1,691,526$3,103,258▲ $1,411,732
Prepaid Expenses and Deferred Charges$9,930$14,670▲ $4,740
Accounts Receivable$14,298$12,918▼ $1,380
Inventories for Sale or Use$2,843$2,775▼ $68
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$24,530,141$38,324,594▲ $13,794,453
Other Assets Total$1,310,139$1,325,111▲ $14,972
Liabilities
Accounts Payable and Accrued Expenses$142,440$137,340▼ $5,100
Deferred Revenue$99,275$106,682▲ $7,407
Other Liabilities$128,630$97,152▼ $31,478
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$370,345$341,174▼ $29,171
Net Assets / Fund Balance
Unrestricted Net Assets$19,612,535$33,479,992▲ $13,867,457
Temporarily Rstr Net Assets$3,179,453$3,135,620▼ $43,833
Permanently Rstr Net Assets$1,367,808$1,367,808→ $0
Total Net Assets Fund Balance$24,159,796$37,983,420▲ $13,823,624
Total Liabilities and Net Assets / Fund Balance$24,530,141$38,324,594▲ $13,794,453

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,579,464$6,600,533$11,179,997
Land$3,711,333-$3,711,333
Equipment$201,022$878,364$1,079,386
Other Land Buildings$77,794-$77,794

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$15,898,405$0▲ $1,050,834$626,863$16,048,678
2015$16,973,214$0▼ $348,813$564,995$15,898,405
2014$15,488,652$6,500▲ $2,039,460$475,977$16,973,214
2013$15,072,654$1,500▲ $1,046,478$343,485$15,488,652
2012$14,501,182$0▲ $1,115,653$363,700$15,072,654
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-CEOFT$97,606$13,470$111,076

Board Members and Trustees

NameTitle
-President
-Vice President
-Director
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,330,928
Program Service Revenue
$1,816,451
Investment Income
$1,443,493
Other Revenue
$31,221
All Other Contributions
$14,325,128
Change in Net Assets
$14,237,100

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$1,710,000Market value
Total Noncash Contributions1$1,710,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,503,751
Revenue Not Reported on Financial Statements
$118,342
Revenue Not Reported on Form 990
$-517,678
Other Revenue Adjustments
$118,342
Total Revenue per Audited Statements
$16,986,073
Total Revenue per Form 990
$17,622,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,654,277
Other Expenses$1,605,851
Grants and Similar Amounts Paid$124,865
Total Fundraising Expense$101,797
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,140,118$126,656$34,604$1,301,378
Depreciation Depletion$381,147$70,581$18,823$470,551
Occupancy$233,272$36,584$11,311$281,167
Other Employee Benefits$111,648$32,408$6,162$150,218
Grants to Domestic Individuals$124,865--$124,865
Payroll Taxes$86,162$15,339$3,574$105,075
Fees for Service Investment Mgmnt Fees-$104,202-$104,202
Current Officers, Directors, Trustees, and Key Employees-$83,941$13,665$97,606
Insurance$72,066$10,048$1,612$83,726
All Other Expenses$64,725$4,019$548$69,292
Payments to Affiliates$53,848$9,971$2,660$66,479
Other Expenses$51,125$9,021$0$60,146
Fees for Services Management$37,240--$37,240
Fees for Services Accounting$22,786$4,218$1,126$28,130
Advertising$25,928$1,505$403$27,836
Office Expenses$14,979$2,090$349$17,418
Travel$11,673--$11,673
Total Functional Expenses$2,730,854$552,342$101,797$3,384,993

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,384,993
Expenses per Audited Statements$3,280,791
Total Expenses per Audited Statements$3,162,449
Expenses Not Reported on Financial Statements$104,202
Other Expense Adjustments$0
Expenses Not Reported on Form 990$-118,342
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Obligations$96,652
Rental Deposits$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Part VI, Line 11B Review of form 990 by governing body

The finance committee reviewed the 990 before it was filed with the internal revenue service.

Form 990, Part VI, Line 12C Conflict of interest policy

Annually the board of directors completes the conflict of interest questionnaire. The questionnaires are reviewed and conflicts discussed.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The ymca has a process for determining salary increases which requires final approval from the board.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

Exempt staff compensation is determined by the Board of Directors. Non exempt staff pay rates are recommended by Exempt Staff with final approval of the Board of Directors.

Form 990, Part VI, Line 19 Required documents available to the public

The organization provides its governing documents, conflict of interest policy and financial statements to the public upon request.

Form 990, Part VIII, Line 2F Other Program Service Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Sheridan County Young Men's Christian Association
EIN
83-0186708
Phone
3076747488
Address
417 N Jefferson St, Sheridan, WY 82801-3827

Signing Officer

Name
Jay McGinnis
Title
CEO
Signed
2017-01-27
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
Wy
Voting Board Members
15
Independent Board Members
15
Employees
219
Volunteers
840

Preparer

Firm
Rucki Marshall Newbrough CPAs PC
Address
109 S Main, Sheridan, WY 82801
Preparer
Steven W Rucki
Phone
3076746609
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4 ADDITIONAL DETAILS

Members (reasonable estimates given): in 2015/2016 there were 5,525 ymca members, including 2,011 youth, 2,656 adults, and 858 seniors. Of these 616 received financial aid, valued at $89,998. In addition, the ymca served 7,148 youth and adults in its programs, with financial aid totaling $34,917. In 2015/2016, 15 policy making volunteers donated 780 hours, valued at $19,500. This is based on the estimated value of their time at $25 per hour. All services are offered at affordable fees for the community at large, with financial assistance available for those who cannot afford the full fee. Ymca health & well-being: well-being means a healthy spirit, mind, and body. Ymca health & well-being programs are medically-based programs that stress the value of prevention through good nutrition, sound exercise habits, stress management and health education. About 3,934 participants. Ymca aquatics: these programs are part of the ymca's overall goal of building a healthy spirit, mind and body. In addition to providing specific swimming and water safety skills, they promote good health through regular exercise. They also promote teamwork, self-confidence, and leadership. About 5,502 participants. Ymca youth sports programs: these programs promote an appreciation of one's own worth. Whatever the sport, the focus is on full and equal participation of all: every child plays in every game. Leagues are organized on the basis of skill clinics. Win or lose, ymca youth sports programs emphasize development of skill, health and fitness, safety, cooperation, self-esteem, and respect for others. Volunteers play a vital role in youth sports. About 1,903 participants. Ymca camping: revering nature and the fullness of god's bounty is a major program goal for the ymca. Ymca camping programs are educational: they promote spiritual awareness, mental development, physical well-being, social growth, and awareness of one's natural surroundings. Ymca camping seeks to help participants achieve their fullest potential while promoting the core values of caring, honesty, respect and responsibility. In many instances, camping programs serve as child care for parents in the summertime, allowing them to remain gainfully employed. The program is offered on a below-cost basis to parents unable to afford the full fee. About 1278 participants. Ymca child care: the central focus of all ymca child care programs is to foster growth and development, not only in children but also in their parents and families. These educational programs help kids develop moral and ethical behavior, self-esteem, and leadership. Parents play an important role in policy and program decisions. Ymca child care allows parents of the children in our programs to remain gainfully employed, knowing that their children are thriving in a safe, supportive environment. For parents who cannot afford the full fee, care is provided on a below-cost basis. About 45 participants. The ymca also provides child care at a reduced cost so that members can exercise while their children are watched with qualified care. About 522 registrations for the program. Ymca live y'ers after school program: this fun filled program offers a safe environment with a caring and qualified staff for youth during the after school hours. Education opportunities are combined with physical activities to help develop self-esteem and self-confidence. About 100 participants. Ymca family: these programs help people grow as responsible members of families. They provide children and their parents with activities that foster understanding and companionship. Activities are planned to bring groups of families together to support each other. Parents have the opportunity to learn from each other and from their children in an enjoyable way. About 500 participants. Ymca active older adults: the active older adult programs stress a three-way approach to work with seniors involving health and fitness, social activities and opportunities for volunteers. Ab

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Absent explicit donor stipulations to the contrary the earnings from these funds are used in operations and capital improvements.

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Scholarship income - 124865 rental expenses (net in revenue) - -6523

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Scholarships - -124865 rental expenses - 6523

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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1MITCH CRAFT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2CATHERINE TEICHERT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3GINGER STOUT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4BROCK BOEDECKER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5RICH DESTEFANO
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7JACK FRITZ
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8DICK HALL
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9JACOB HASEMAN
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11GEOFF SCOTT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12ANDREA STORO
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13ARIN WADDELL
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14JEREMY ZEBROSKI
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IRS990/MissionDesc0THE SHERIDAN COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION (YMCA) IS A CHARITABLE COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOME, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY. VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Jay McGinnis
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IRS990/ProgramServiceRevenueGrp/Desc0Healthy Living
IRS990/ProgramServiceRevenueGrp/Desc1Youth Development
IRS990/ProgramServiceRevenueGrp/Desc2Social Responsibility
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IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENTS. OUR YMCA PROGRAMS, SUCH AS THE AFTER-SCHOOL PROGRAM, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT ALLOW US TO PROVIDE AT LEAST 10% OF OUR YOUTH THE ABILITY TO PARTICIPATE THAT OTHERWISE WOULD NOT HAVE HAD THE OPPORTUNITY. FOR ADDITIONAL DETAILS, SEE SCHEDULE 0.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$49.0$3.51$45.5$6.74$4.98$1.76
2023Detailed filing. Detailed filing data is available for this year.$47.2$3.39$43.8$3.83$4.23$0.40
2022Detailed filing. Detailed filing data is available for this year.$46.9$3.36$43.5$4.71$3.87$0.85
2021Detailed filing. Detailed filing data is available for this year.$49.4$3.69$45.7$5.60$3.65$1.95
2020Detailed filing. Detailed filing data is available for this year.$46.0$3.71$42.3$5.44$3.57$1.86
2019Detailed filing. Detailed filing data is available for this year.$43.6$4.08$39.5$3.23$6.20$2.98
2018Detailed filing. Detailed filing data is available for this year.$43.2$0.29$42.9$4.63$3.12$1.51
2017Detailed filing. Detailed filing data is available for this year.$41.7$0.38$41.3$5.73$3.43$2.30
2016Detailed filing. Detailed filing data is available for this year.$38.3$0.34$38.0$17.6$3.38$14.2
2015Detailed filing. Detailed filing data is available for this year.$24.5$0.37$24.2$3.53$3.28$0.25
2014Summary only. Only limited summary data is available for this year.$25.4$0.41$25.0$3.63$2.98$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$0.71$23.2$3.57$3.11$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$1.05$22.5$3.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$0.27$21.6$2.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$0.25$20.6$2.87