Civic Intelligence

Alaska Exchange Carriers Association

990 • Fiscal year 2013 • EIN 91-1499133

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 13, 2014

12350 Industry Way Suite 20099515

(907) 561-6300

Siviq Scores

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

Liabilities / Assets

91st percentile

0.72x

Higher debt load relative to assets than 91% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

97th percentile

2.15x

Higher debt load relative to revenue than 97% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

23rd percentile

-3.0%

Higher net margin than 23% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

45th percentile

$127,917

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 27.8% of source-year revenue.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Asset Growth

39th percentile

1.7%

Faster asset growth than 39% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,382,037

Up $23,089 (+1.7%) from 2012

Net Assets

Down

$392,178

Down $13,997 (-3.4%) from 2012

Liabilities

Up

$989,859

Up $37,086 (+3.9%) from 2012

Revenue

$460,218

No earlier filing loaded for comparison.

Expenses

Down

$474,216

Down $13,254 (-2.7%) from 2012

Net Income

-$13,998

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,870,402Liabilities 2010: $1,527,052Net Assets 2010: $343,3502010Assets 2011: $1,398,070Liabilities 2011: $1,046,585Net Assets 2011: $351,4852011Assets 2012: $1,358,948Liabilities 2012: $952,773Net Assets 2012: $406,1752012Assets 2013: $1,382,037Liabilities 2013: $989,859Net Assets 2013: $392,1782013Assets 2014: $1,367,058Liabilities 2014: $967,768Net Assets 2014: $399,2902014Assets 2015: $1,263,782Liabilities 2015: $873,351Net Assets 2015: $390,4312015Assets 2016: $1,143,875Liabilities 2016: $782,275Net Assets 2016: $361,6002016Assets 2017: $1,025,351Liabilities 2017: $662,890Net Assets 2017: $362,4612017Assets 2018: $1,175,044Liabilities 2018: $824,961Net Assets 2018: $350,0832018Assets 2019: $1,078,122Liabilities 2019: $696,613Net Assets 2019: $381,5092019Assets 2020: $917,542Liabilities 2020: $530,567Net Assets 2020: $386,9752020Assets 2021: $956,107Liabilities 2021: $579,627Net Assets 2021: $376,4802021Assets 2022: $935,839Liabilities 2022: $552,993Net Assets 2022: $382,8462022Assets 2023: $889,296Liabilities 2023: $501,842Net Assets 2023: $387,4542023Assets 2024: $950,079Liabilities 2024: $544,522Net Assets 2024: $405,5572024

Highlighted filing

2013

Assets$1,382,037
Liabilities$989,859
Net Assets$392,178

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $438,1542010Expenses 2011: $408,4142011Expenses 2012: $487,4702012Revenue 2013: $460,218Expenses 2013: $474,216Net Income 2013: -$13,9982013Revenue 2014: $471,721Expenses 2014: $464,609Net Income 2014: $7,1122014Revenue 2015: $441,610Expenses 2015: $450,469Net Income 2015: -$8,8592015Revenue 2016: $452,562Expenses 2016: $481,393Net Income 2016: -$28,8312016Revenue 2017: $437,094Expenses 2017: $436,233Net Income 2017: $8612017Revenue 2018: $407,528Expenses 2018: $419,906Net Income 2018: -$12,3782018Revenue 2019: $442,979Expenses 2019: $411,553Net Income 2019: $31,4262019Revenue 2020: $353,023Expenses 2020: $347,557Net Income 2020: $5,4662020Revenue 2021: $313,337Expenses 2021: $323,832Net Income 2021: -$10,4952021Revenue 2022: $365,096Expenses 2022: $358,425Net Income 2022: $6,6712022Revenue 2023: $379,755Expenses 2023: $375,147Net Income 2023: $4,6082023Revenue 2024: $434,590Expenses 2024: $416,487Net Income 2024: $18,1032024

Highlighted filing

2013

Revenue$460,218
Expenses$474,216
Net Income-$13,998
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.0
Gross Receipts
$460,218
Mission and Program Overview

Mission

The association handles tariffs and access charge issues and resolves disputes for member organizations.

Association handles tariffs & access charge issues and resolves disputes for member organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$740,720$677,248▼ $63,472
Cash and Non-Interest-Bearing Accounts$544,394$633,313▲ $88,919
Land, Buildings, and Equipment, Net$62,663$58,473▼ $4,190
Prepaid Expenses and Deferred Charges$8,974$8,291▼ $683
Accounts Receivable$2,197$4,712▲ $2,515
Total Assets$1,358,948$1,382,037▲ $23,089
Liabilities
Other Liabilities$921,375$951,303▲ $29,928
Accounts Payable and Accrued Expenses$31,398$38,556▲ $7,158
Total Liabilities$952,773$989,859▲ $37,086
Net Assets / Fund Balance
Unrestricted Net Assets$406,175$392,178▼ $13,997
Total Net Assets Fund Balance$406,175$392,178▼ $13,997
Total Liabilities and Net Assets / Fund Balance$1,358,948$1,382,037▲ $23,089

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$58,473$59,884$118,357
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith ColbertExecutive DirectorFT$114,866$13,051$127,917

Board Members and Trustees

NameTitle
Mike GarrettPresident
Todd HoppeVice President
Bob DunnDirector
Doug NealDirector
Michael BurkeDirector
Steve HamlinDirector
Andilea WeaverSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$459,942
Investment Income
$276
Other Revenue
$0
Change in Net Assets
$-13,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$460,218
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$460,218
Total Revenue per Form 990
$460,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$295,275
Other Expenses$178,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$127,917
Other Salaries and Wages---$108,359
Fees for Services Legal---$46,071
Occupancy---$44,021
Other Employee Benefits---$24,804
Payroll Taxes---$20,874
Depreciation Depletion---$16,066
Office Expenses---$15,899
Insurance---$13,668
Pension Plan Contributions---$13,321
Fees for Services Accounting---$12,350
Advertising---$5,815
Travel---$5,502
Conferences and Meetings---$2,469
Fees for Services Other---$1,397
Other Expenses---$1,050
Total Functional Expenses$0$0$0$474,216

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$474,216
Expenses per Audited Statements$474,215
Total Expenses per Audited Statements$474,215
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pool Distribution Payable$567,678
Customer Deposits$383,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any participant in the association's access charge pool and any non-pooling certified local exchange telecommunications company which uses the association's tariff or administrative services shall be entitled to become a member of the association.

Form 990, Part VI, Section A, Line 7A

Each member of the association has one vote. The vote allows the members to vote on any issue that comes before the membership at its regular annual meeting or any special meeting. The membership elects the board of directors with the exception of "tier a" directors who are appointed by each "tier a" member association.

Form 990, Part VI, Section A, Line 7B

Limited to approving any changes made to the by-laws.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by management and the board prior to filing of the final document.

Form 990, Part VI, Section B, Line 15A

Salaries are part of the annual operating budget that is reviewed by the finance committee and approved by the board of directors. The annual operating budget is included in the annual access charge rate filing with the regulatory commission of alaska (rca). The access charge rates are reviewed and approved by the rca. The executive director's salary is reviewed by the board president and discussed with the board members. The board president can authorize a salary increase for the executive director as long as it does not exceed the approved operating budget, since the board has already approved the operating budget. Higher amounts, along with a new contract, require the approval of the board of directors.

Form 990, Part VI, Section C, Line 19

Each member may request a copy of the association's articles, by-laws or any other corporate documents. A report on the financial condition of the association is provided at the annual regular meeting.

Filing and Contact Details

Filer

EIN
91-1499133
Phone
9075616300

Signing Officer

Name
Judith Colbert
Title
Executive Director
Phone
9075616300
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Colbert
Formed
1990
Legal Domicile
Ak
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Preparer
Ryan M Johnson CPA
Phone
5035857774
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Aeca follows accounting standards generally accepted in the united states of america related to the recognition of uncertain tax positions. Aeca recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

DEPRECIATION 1.

Raw XML Appendix338 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AECA FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. AECA RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058473
IRS990ScheduleD/TotalExpensesPerForm990Amt0474216
IRS990ScheduleD/TotalLiabilityAmt0951303
IRS990ScheduleD/TotalRevenuePerForm990Amt0460218
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0460218
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0474215
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PARTICIPANT IN THE ASSOCIATION'S ACCESS CHARGE POOL AND ANY NON-POOLING CERTIFIED LOCAL EXCHANGE TELECOMMUNICATIONS COMPANY WHICH USES THE ASSOCIATION'S TARIFF OR ADMINISTRATIVE SERVICES SHALL BE ENTITLED TO BECOME A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE ASSOCIATION HAS ONE VOTE. THE VOTE ALLOWS THE MEMBERS TO VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT ITS REGULAR ANNUAL MEETING OR ANY SPECIAL MEETING. THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS WITH THE EXCEPTION OF "TIER A" DIRECTORS WHO ARE APPOINTED BY EACH "TIER A" MEMBER ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIMITED TO APPROVING ANY CHANGES MADE TO THE BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD PRIOR TO FILING OF THE FINAL DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARIES ARE PART OF THE ANNUAL OPERATING BUDGET THAT IS REVIEWED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE ANNUAL OPERATING BUDGET IS INCLUDED IN THE ANNUAL ACCESS CHARGE RATE FILING WITH THE REGULATORY COMMISSION OF ALASKA (RCA). THE ACCESS CHARGE RATES ARE REVIEWED AND APPROVED BY THE RCA. THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD PRESIDENT AND DISCUSSED WITH THE BOARD MEMBERS. THE BOARD PRESIDENT CAN AUTHORIZE A SALARY INCREASE FOR THE EXECUTIVE DIRECTOR AS LONG AS IT DOES NOT EXCEED THE APPROVED OPERATING BUDGET, SINCE THE BOARD HAS ALREADY APPROVED THE OPERATING BUDGET. HIGHER AMOUNTS, ALONG WITH A NEW CONTRACT, REQUIRE THE APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH MEMBER MAY REQUEST A COPY OF THE ASSOCIATION'S ARTICLES, BY-LAWS OR ANY OTHER CORPORATE DOCUMENTS. A REPORT ON THE FINANCIAL CONDITION OF THE ASSOCIATION IS PROVIDED AT THE ANNUAL REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01358948
IRS990/TotalAssetsEOYAmt01382037
IRS990/TotalAssetsGrp/BOYAmt01358948
IRS990/TotalAssetsGrp/EOYAmt01382037
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0474216
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0952773
IRS990/TotalLiabilitiesEOYAmt0989859
IRS990/TotalLiabilitiesGrp/BOYAmt0952773
IRS990/TotalLiabilitiesGrp/EOYAmt0989859
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0406175
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0392178
IRS990/TotalOtherCompensationAmt013051
IRS990/TotalProgramServiceRevenueAmt0459942
IRS990/TotalReportableCompFromOrgAmt0114866
IRS990/TotalRevenueGrp/ExclusionAmt0276
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0459942
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0460218
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01358948
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01382037
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05502
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0406175
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0392178
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1012350 INDUSTRY WAY SUITE 200
IRS990/USAddress/City0ANCHORAGE
IRS990/USAddress/State0AK
IRS990/USAddress/ZIPCode099515
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://WWW.ALASKA.NET/-AECA/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDITH COLBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09075616300
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10ALASKA EXCHANGE CARRIERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ALAS
ReturnHeader/Filer/EIN0911499133
ReturnHeader/Filer/PhoneNum09075616300
ReturnHeader/Filer/USAddress/AddressLine1012350 INDUSTRY WAY SUITE 200
ReturnHeader/Filer/USAddress/City0ANCHORAGE
ReturnHeader/Filer/USAddress/State0AK
ReturnHeader/Filer/USAddress/ZIPCode099515
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930623286
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10AKT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10680 HAWTHORNE AVE SE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode097301
ReturnHeader/PreparerPersonGrp/PhoneNum05035857774
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN M JOHNSON CPA
ReturnHeader/ReturnTs02014-11-14T18:34:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.54$0.41$0.43$0.42$0.02
2023Summary only. Only limited summary data is available for this year.$0.89$0.50$0.39$0.38$0.38$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.55$0.38$0.37$0.36$0.01
2021Summary only. Only limited summary data is available for this year.$0.96$0.58$0.38$0.31$0.32$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.53$0.39$0.35$0.35$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.70$0.38$0.44$0.41$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.82$0.35$0.41$0.42$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.66$0.36$0.44$0.44$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.78$0.36$0.45$0.48$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.87$0.39$0.44$0.45$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.97$0.40$0.47$0.46$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.38$0.99$0.39$0.46$0.47$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.95$0.41$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$1.05$0.35$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$1.53$0.34$0.44