Civic Intelligence

Arca

990 • Fiscal year 2022 • EIN 85-6005755

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 03, 2023

11300 Lomas Blvd NEAlbuquerque, NM 87112

(505) 332-6700

Siviq Scores

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

Liabilities / Assets

40th percentile

0.25x

Higher debt load relative to assets than 40% of similar nonprofits.

2022 filings • NTEE P • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.15x

Higher debt load relative to revenue than 27% of similar nonprofits.

2022 filings • NTEE P • $25M-$50M nonprofits • Source year 2022

Net Margin

65th percentile

9.2%

Higher net margin than 65% of similar nonprofits.

2022 filings • NTEE P • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

12th percentile

$142,935

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2022 filings • NTEE P • $25M-$50M nonprofits • Source year 2022

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2022 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

43rd percentile

7.6%

Faster revenue growth than 43% of similar nonprofits.

2022 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Up

$18,505,466

Up $2,023,146 (+12%) from 2021

Net Assets

Up

$13,858,744

Up $2,884,140 (+26%) from 2021

Liabilities

Down

$4,646,722

Down $860,994 (-16%) from 2021

Revenue

Up

$31,341,339

Up $2,209,664 (+7.6%) from 2021

Expenses

Up

$28,457,199

Up $343,707 (+1.2%) from 2021

Net Income

Up

$2,884,140

Up $1,865,957 (+183%) from 2021

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $11,649,604Liabilities 2011: $5,463,498Net Assets 2011: $6,186,1062011Assets 2012: $11,572,812Liabilities 2012: $4,896,873Net Assets 2012: $6,675,9392012Assets 2013: $12,051,660Liabilities 2013: $4,504,456Net Assets 2013: $7,547,2042013Assets 2014: $13,060,721Liabilities 2014: $4,417,462Net Assets 2014: $8,643,2592014Assets 2015: $15,611,567Liabilities 2015: $6,147,084Net Assets 2015: $9,464,4832015Assets 2016: $15,182,642Liabilities 2016: $6,282,194Net Assets 2016: $8,900,4482016Assets 2017: $14,366,982Liabilities 2017: $5,534,786Net Assets 2017: $8,832,1962017Assets 2018: $14,340,320Liabilities 2018: $5,324,630Net Assets 2018: $9,015,6902018Assets 2019: $14,241,224Liabilities 2019: $4,890,138Net Assets 2019: $9,351,0862019Assets 2020: $15,281,709Liabilities 2020: $5,325,288Net Assets 2020: $9,956,4212020Assets 2021: $16,482,320Liabilities 2021: $5,507,716Net Assets 2021: $10,974,6042021Assets 2022: $18,505,466Liabilities 2022: $4,646,722Net Assets 2022: $13,858,7442022

Highlighted filing

2022

Assets$18,505,466
Liabilities$4,646,722
Net Assets$13,858,744

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2011: $25,685,0302011Expenses 2012: $25,940,2892012Expenses 2013: $25,523,2002013Revenue 2014: $27,083,555Expenses 2014: $25,987,500Net Income 2014: $1,096,0552014Revenue 2015: $28,389,251Expenses 2015: $27,568,027Net Income 2015: $821,2242015Revenue 2016: $29,249,975Expenses 2016: $29,814,010Net Income 2016: -$564,0352016Revenue 2017: $29,052,286Expenses 2017: $29,120,538Net Income 2017: -$68,2522017Revenue 2018: $28,360,230Expenses 2018: $28,176,736Net Income 2018: $183,4942018Revenue 2019: $28,404,129Expenses 2019: $28,068,733Net Income 2019: $335,3962019Revenue 2020: $29,235,686Expenses 2020: $28,630,351Net Income 2020: $605,3352020Revenue 2021: $29,131,675Expenses 2021: $28,113,492Net Income 2021: $1,018,1832021Revenue 2022: $31,341,339Expenses 2022: $28,457,199Net Income 2022: $2,884,1402022

Highlighted filing

2022

Revenue$31,341,339
Expenses$28,457,199
Net Income$2,884,140
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 3, 2023
Return Version
2021v4.0
Gross Receipts
$31,535,538
Mission and Program Overview

Mission

Working together to open doors for people with intellectual, developmental and cognitive disabilities to be valued members of the community.

Working together to open doors for people with intellectual, developmental and cognitive disabilities to be valued members of the community. Arca provides premier services to 569 children and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,494,055$9,040,269▲ $546,214
Cash and Non-Interest-Bearing Accounts$4,302,522$5,638,926▲ $1,336,404
Accounts Receivable$2,291,134$2,660,646▲ $369,512
Prepaid Expenses and Deferred Charges$400,955$485,348▲ $84,393
Savings and Temporary Cash Investments$444,236$438,972▼ $5,264
Total Assets$16,482,320$18,505,466▲ $2,023,146
Other Assets Total$549,418$241,305▼ $308,113
Liabilities
Accounts Payable and Accrued Expenses$2,502,592$2,693,770▲ $191,178
Mortgage Notes Payable Secured by Investment Property$2,353,508$1,627,632▼ $725,876
Escrow Account Liability$549,093$239,705▼ $309,388
Deferred Revenue$95,866$77,310▼ $18,556
Other Liabilities$6,657$8,305▲ $1,648
Total Liabilities$5,507,716$4,646,722▼ $860,994
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,974,604$13,858,744▲ $2,884,140
Total Net Assets Fund Balance$10,974,604$13,858,744▲ $2,884,140
Total Liabilities and Net Assets / Fund Balance$16,482,320$18,505,466▲ $2,023,146

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,453,285$6,037,525$9,490,810
Leasehold Improvements$2,393,944$2,101,720$4,495,664
Equipment$456,378$3,761,096$4,217,474
Land$2,668,015-$2,668,015
Other Land Buildings$68,647-$68,647

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$4,962,985$432,888▼ $640,986$71,293$4,683,594
2020$3,818,835-▲ $1,173,752$29,602$4,962,985
2019$3,127,686$709,353▲ $20,152$38,356$3,818,835
2018$1,247,989$1,722,210▲ $176,381$18,894$3,127,686
2017$1,199,513$12,080▲ $69,238$32,842$1,247,989
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward J KaulCEO/presidenFT$131,731$11,204$142,935
Gary SmothermonCFOFT$94,646$3,941$98,587

Board Members and Trustees

NameTitle
Barbara LewisChair
Jim CulpepperPast Chair
Jennifer LehmanVice Chair
Jason CandelariaDirector
Jim SayaDirector
Joan CampbellDirector
Louisa BallDirector
Matt MaesDirector
RON O'DOWDDirector
Rudy MieraDirector
Toni BentonDirector
Warren HayslipCFO
Pat KominiakSecretary
Adam ThompsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,076,276
Program Service Revenue
$29,704,160
Investment Income
$560,903
Other Revenue
$0
Change in Net Assets
$2,884,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,178,544
Other Expenses$7,278,655
Total Fundraising Expense$45,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,174,937$2,043,556-$17,218,493
Occupancy$1,512,349$234,923-$1,747,272
Other Employee Benefits$1,491,164$221,582-$1,712,746
Payroll Taxes$1,271,759$207,030-$1,478,789
Fees for Services Other$117,989$574,276-$692,265
Depreciation Depletion$550,122$110,119-$660,241
Pension Plan Contributions$443,504$72,198-$515,702
Office Expenses$193,076$169,786-$362,862
Insurance$138,097$218,511-$356,608
Current Officers, Directors, Trustees, and Key Employees-$252,814-$252,814
Fees for Services Accounting-$48,975-$48,975
Fees for Services Legal-$23,644-$23,644
Other Expenses$449,998$4,233$45,497$4,233
Total Functional Expenses$24,152,272$4,259,430$45,497$28,457,199
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposits Held$8,305
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Arca has members who pay a lifetime membership fee. Membership is open to individuals over the age of 18. All members in good standing shall be entitled to vote in the election of the board of directors.

Form 990, Page 6, Part VI, Line 7A

Active members are entitled to vote in the election of directors and are eligible to serve on the board of directors.

Form 990, Page 6, Part VI, Line 11B

Arca's irs form 990 is reviewed by the arca finance committee at a regular meeting prior to filing of the form 990. Arca's finance committee then presents the irs form 990 to the arca board of directors at their next regularly held meeting for review and approval. A draft of the irs form 990 is e-mailed to those reviewing and approving one week prior to the meeting.

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

Arca has a conflict of interest policy which includes having all new board and committee members sign an acknowledgement they have read and understand the policy. All board and committee members are required annually and in writing to disclose all businesses or other organizations of which the member or leader, or a member of his or her family acts as an agent; or from which the member or leader, or a member of his or her family, receives compensation or remuneration of any sort, with which arca competes or with which arca has, or might reasonably in the future enter into, a relationship or a transaction. Arca also has a policy directing the board chair and other board members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes disclosure and the party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as to not produce a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible.

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

Arca's president/ceo and arca management conduct periodic reviews to determine if: 1) compensation arrangements and benefits are reasonable, based on competent survey information and 2) conform to arca's written policies, are properly recorded, reflect reasonable investment for payments for goods and services, further charitable purpose and do not result in impermissible private benefit or in an excess benefit transaction. These reviews occur periodically. Review of president/ceo compensation is conducted by the board executive committee periodically. The committee does a periodic comparative survey of salaries of organizations similar in size and nature. The review and comparative study is documented. Arca did not have any key employees as defined by the irs.

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

Compensation for the cfo is determined based on an annual review performed by the ceo. The compensation is included in the annual budget which is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, financial statements and the irs form 990 are made available to the public upon request within three working days of the date the request was made. Arca and arca foundation's consolidated audited financial statements are also posted on the arcaopeningdoors.org website.

Filing and Contact Details

Filer

Filer Name
Arca
EIN
85-6005755
Phone
5053326700
Address
11300 LOMAS BLVD NE, ALBUQUERQUE, NM 87112

Signing Officer

Name
Adam Thompson
Title
Treasurer
Phone
5053326700
Signed
2023-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Thompson
Formed
1953
Legal Domicile
Nm
Voting Board Members
13
Independent Board Members
13
Employees
781
Volunteers
20

Preparer

Firm
Loftis & Lovato Group
Address
5501 EAGLE ROCK AVE NE SUITE C-5, ALBUQUERQUE, NM 87113
Preparer
Nick Loftis
Phone
5052935009
Supplemental Narrative

Additional Explanations

Form 990

Program service expenses 24,152,272 85% management and general expenses 4,259,430 14% fundraising expenses 45,497 1% accomplishments 247 adults with intellectual, developmental and cognitive disabilities (idcd) celebrated meaningful lives living in arca's supported living, intercare, neuro rehabilitation and customized in home supports programs. 120 people developed new and enhanced skills with support from job coaches and instructors participating in causative community activites including paid employment, volunteering at various agencies and social engagements. Educational programs helped build confidence and teach healthy lifestyle choices including cooking and health matters. Arca employs 70 associate employeees working with our janitorial team and office supports team. Entrepreneurial adults with idd have started their own business and include steve's snack shop and mary's laundry service. Additionally, 131 infants, children and adults received tailored supports in family settings including foster care, personal care, home based support and respite. Arca's prader willi syndrome (pws) project, the first of its kind in the nation, served 56 infants, children and adults with pws and pws-like conditions and their families. Services are provided throughout new mexico and include identification and referral, advocacy, case management, nutrition consultation, behavioral supports, residential options, emergency respite, training and education.

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

Other programs provided by arca.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Arca is the custodian for cash accounts for clients served.

Schedule D, Page 2, Part V, Line 4

Endowment and quasi-endowment funds are administered by arca foundation, a related party, and held by albuquerque community foundation, bank of albuquerque and new mexico community foundation, unrelated organizations. Endowment and quasi-endowment funds are designated by donors to be held in perpetuity for arca. The arca foundation board may choose to designate planned and unrestricted gifts to the quasi-endowment. On an annual basis, the arca foudation board may elect to withdraw up to 5% of the average market value, based on the previous 12 quarters (3 years) average balance of the fund. If arca ceased to exist, the funds would be provided to a nonprofit organization that supports people with intellectual, developmental and cognitive disabilities.

Schedule D, Page 3, Part X

Arca and the foundation are non-profit corporations and qualify as tax- exempt organizations under section 501(c)(3) of the internal revenue code and are classified as other than private foundations. As such, their normal activities not directly related to arca's tax exempt purpose is subject to taxation as unrelated business income. There was no taxable unrelated business income for the years ended june 30, 2022 and 2021. Arca files information tax returns as prescribed by the tax laws of the jurisdictions in which it operates. Arca's income tax filings are subject to audit by various taxing authorities. As of june 30, 2022, arca's open audit periods are for the year ended june 30, 2019 and thereafter. Arca believes that it has appropriate support for any tax position taken as such, and does not have any uncertain tax positions that are material to the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0193076
IRS990/OfficeExpensesGrp/TotalAmt0362862
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IRS990/OtherExpensesGrp/Desc2PUBLIC RELATIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029590
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt138201
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29992
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IRS990/OtherExpensesGrp/ProgramServicesAmt1449998
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IRS990/OtherExpensesGrp/TotalAmt1488199
IRS990/OtherExpensesGrp/TotalAmt255489
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IRS990/OtherLiabilitiesGrp/BOYAmt06657
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IRS990/PayrollTaxesGrp/ProgramServicesAmt01271759
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0443504
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0400955
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IRS990/PrincipalOfficerNm0ADAM THOMPSON
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
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IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACTUAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2STATE CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc3PERSONS SERVED FEES
IRS990/ProgramServiceRevenueGrp/Desc4WORK PROGRAM INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12406974
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22136683
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31364266
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4200969
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023595268
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12406974
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22136683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31364266
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4200969
IRS990/ProgSrvcAccomActy2Grp/Desc0INTERCARE PROGRAM: PROVIDE 24-HOUR SERVICES FOR 68 INDIVIDUALS IN 10 COMMUNITY-BASED HOMES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07862789
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt010420672
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01792375
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03300201
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS PROVIDED BY ARCA.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03190275
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt03443845
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IRS990/PYContributionsGrantsAmt01101325
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0104
IRS990/PYOtherExpensesAmt06668266
IRS990/PYProgramServiceRevenueAmt028030246
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IRS990/PYTotalExpensesAmt028113492
IRS990/PYTotalRevenueAmt029131675
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0444236
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0438972
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS PROGRAM 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01101325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0872916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0856374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01062807
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02301
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0140874380
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IRS990ScheduleA/PublicSupportPY170Pct00.99730
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$18.5$4.65$13.9$31.3$28.5$2.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.5$5.51$11.0$29.1$28.1$1.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$5.33$9.96$29.2$28.6$0.61
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$4.89$9.35$28.4$28.1$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$5.32$9.02$28.4$28.2$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$5.53$8.83$29.1$29.1$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$6.28$8.90$29.2$29.8$0.56
2015Detailed filing. Detailed filing data is available for this year.$15.6$6.15$9.46$28.4$27.6$0.82
2014Detailed filing. Detailed filing data is available for this year.$13.1$4.42$8.64$27.1$26.0$1.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$4.50$7.55$25.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$4.90$6.68$25.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$5.46$6.19$25.7