Civic Intelligence

Bend Swim Club Inc.

990 • Fiscal year 2016 • EIN 93-0778462

Sep 01, 2015 to Aug 31, 2016 • Filed on Jul 10, 2017

PO Box 7136Bend, OR 97708

(541) 317-8462

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

54th percentile

3.7%

Faster asset growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

5.8%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$138,862

Up $4,910 (+3.7%) from 2015

Net Assets

Up

$127,893

Up $6,841 (+5.7%) from 2015

Liabilities

Down

$10,969

Down $1,931 (-15%) from 2015

Revenue

Up

$375,998

Up $20,489 (+5.8%) from 2015

Expenses

Up

$369,157

Up $52,425 (+17%) from 2015

Net Income

Down

$6,841

Down $31,936 (-82%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $40,326Liabilities 2010: $16,286Net Assets 2010: $24,0402010Assets 2011: $28,304Liabilities 2011: $17,508Net Assets 2011: $10,7962011Assets 2012: $29,638Liabilities 2012: $1352012Assets 2013: $36,770Liabilities 2013: $9,027Net Assets 2013: $27,7432013Assets 2014: $83,275Liabilities 2014: $1,000Net Assets 2014: $82,2752014Assets 2015: $133,952Liabilities 2015: $12,900Net Assets 2015: $121,0522015Assets 2016: $138,862Liabilities 2016: $10,969Net Assets 2016: $127,8932016Assets 2017: $140,320Liabilities 2017: $0Net Assets 2017: $140,3202017Assets 2018: $107,363Liabilities 2018: $0Net Assets 2018: $107,3632018Assets 2019: $144,967Liabilities 2019: $0Net Assets 2019: $144,9672019Assets 2020: $60,638Liabilities 2020: $45,000Net Assets 2020: $15,6382020Assets 2021: $205,069Liabilities 2021: $904Net Assets 2021: $204,1652021Assets 2022: $339,374Liabilities 2022: $361Net Assets 2022: $339,0132022Assets 2023: $392,262Liabilities 2023: $7,621Net Assets 2023: $384,6412023Assets 2024: $304,803Liabilities 2024: $5,581Net Assets 2024: $299,2222024Assets 2025: $265,817Liabilities 2025: $552Net Assets 2025: $265,2652025

Highlighted filing

2016

Assets$138,862
Liabilities$10,969
Net Assets$127,893

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $223,1632010Expenses 2011: $241,6262011Revenue 2012: $163,447Expenses 2012: $144,740Net Income 2012: $18,7072012Expenses 2013: $283,0322013Revenue 2014: $305,998Expenses 2014: $248,854Net Income 2014: $57,1442014Revenue 2015: $355,509Expenses 2015: $316,732Net Income 2015: $38,7772015Revenue 2016: $375,998Expenses 2016: $369,157Net Income 2016: $6,8412016Revenue 2017: $446,335Expenses 2017: $433,777Net Income 2017: $12,5582017Revenue 2018: $418,169Expenses 2018: $461,249Net Income 2018: -$43,0802018Revenue 2019: $483,372Expenses 2019: $445,768Net Income 2019: $37,6042019Revenue 2020: $294,507Expenses 2020: $423,836Net Income 2020: -$129,3292020Revenue 2021: $463,703Expenses 2021: $275,176Net Income 2021: $188,5272021Revenue 2022: $675,589Expenses 2022: $540,741Net Income 2022: $134,8482022Revenue 2023: $663,474Expenses 2023: $617,848Net Income 2023: $45,6262023Revenue 2024: $642,541Expenses 2024: $727,960Net Income 2024: -$85,4192024Revenue 2025: $768,896Expenses 2025: $802,853Net Income 2025: -$33,9572025

Highlighted filing

2016

Revenue$375,998
Expenses$369,157
Net Income$6,841
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jul 10, 2017
Return Version
2015v3.0
Gross Receipts
$392,977
Mission and Program Overview

Mission

The organization serves 180 children and adults from ages 5 to 24. The organization provides qualified coaches for training and participation in various swim meets with a focus on promoting an understanding, and appreciation for, developing self esteem, personal accountability, self discipline and goal achievement.

To provide coaching and training for improving individual swimming skills. To provide a venue for participating in competitive swimming and to promote team building skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$121,052$127,893▲ $6,841
Savings and Temporary Cash Investments$100,690$95,850▼ $4,840
Cash and Non-Interest-Bearing Accounts$16,201$28,743▲ $12,542
Land, Buildings, and Equipment, Net$17,061$14,269▼ $2,792
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$133,952$138,862▲ $4,910
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$12,900$10,969▼ $1,931
Total Liabilities$12,900$10,969▼ $1,931
Net Assets / Fund Balance
Total Net Assets Fund Balance$121,052$127,893▲ $6,841
Total Liabilities and Net Assets / Fund Balance$133,952$138,862▲ $4,910

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,269$23,645$37,914
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe FerrinPresident
Amy StaffordDirector
Tom ColemanSecretary
Kristie HornbeckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,050
Program Service Revenue
$356,115
Investment Income
$164
Other Revenue
$18,669
All Other Contributions
$1,050
Change in Net Assets
$6,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,485
Salaries, Compensation, and Employee Benefits$172,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,975--$159,975
Travel$53,523--$53,523
All Other Expenses$17,108$12,321-$29,429
Payroll Taxes$12,697--$12,697
Other Expenses$8,790--$8,790
Occupancy-$6,677-$6,677
Fees for Services Legal-$5,291-$5,291
Office Expenses-$3,092-$3,092
Depreciation Depletion$2,792--$2,792
Insurance-$925-$925
Fees for Services Accounting-$615-$615
Conferences and Meetings$56$98-$154
Total Functional Expenses$340,138$29,019$0$369,157
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,826
Fundraising Direct Expenses$16,979
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wvbc$30,826$30,826$16,979$13,847
Total Events$30,826$30,826$16,979$13,847
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-
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 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
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: Form 990 Review Process

The tax return is reviewed by the president and treasurer prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members are required to disclose any conflicts of interest during regular board meetings.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Coaches are reviewed by the board of directors and other members of the club annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All financial record and club policies are maintained at the organization's office and are available upon written request.

Filing and Contact Details

Filer

Filer Name
Bend Swim Club Inc
EIN
93-0778462
Phone
5413178462
Address
PO BOX 7136, BEND, OR 97708

Signing Officer

Name
Kristie Hornbeck
Title
Treasurer
Signed
2017-07-10
Discuss with paid preparer
Yes

Organization Details

Formed
1963
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
5
Employees
9
Volunteers
200

Preparer

Firm
Lisa J Ihander CPA LLC
Address
131 NW HAWTHORNE AVE STE 106, BEND, OR 97703
Preparer
Lisa Ihander
Phone
5416337690
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0121052
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0127893
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100690
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095850
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0357165
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0341558
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0293810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0216634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt082948
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01292115
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0164
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0102
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0324
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt030826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt032750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt024922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt059535
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt065543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0213576
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0164
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0102
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0324
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04822
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01665
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012143
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt08852
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt08929
IRS990ScheduleA/OtherIncome509Grp/TotalAmt036411
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97620
IRS990ScheduleA/PublicSupportPY509Pct00.97370
IRS990ScheduleA/PublicSupportTotal509Amt01505691
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0387991
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0374308
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0318732
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0276169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0148491
IRS990ScheduleA/Total509Grp/TotalAmt01505691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0392977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0376075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0330920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0285028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0157426
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01542426
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014269
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023645
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037914
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014269
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016979
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WVBC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030826
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt030826
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030826
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt030826
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013847
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016979
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016979
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE PRESIDENT AND TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST DURING REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COACHES ARE REVIEWED BY THE BOARD OF DIRECTORS AND OTHER MEMBERS OF THE CLUB ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL FINANCIAL RECORD AND CLUB POLICIES ARE MAINTAINED AT THE ORGANIZATION'S OFFICE AND ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0133952
IRS990/TotalAssetsEOYAmt0138862
IRS990/TotalAssetsGrp/BOYAmt0133952
IRS990/TotalAssetsGrp/EOYAmt0138862
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01050
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029019
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340138
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369157
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012900
IRS990/TotalLiabilitiesEOYAmt010969
IRS990/TotalLiabilitiesGrp/BOYAmt012900
IRS990/TotalLiabilitiesGrp/EOYAmt010969
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0121052
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0127893
IRS990/TotalProgramServiceExpensesAmt0340138
IRS990/TotalProgramServiceRevenueAmt0356115
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0361101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0375998
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0133952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0138862
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt053523
IRS990/TravelGrp/TotalAmt053523
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.66$0.01$2.65$7.69$8.03$0.34
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.06$2.99$6.43$7.28$0.85
2023Detailed filing. Detailed filing data is available for this year.$3.92$0.08$3.85$6.63$6.18$0.46
2022Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$6.76$5.41$1.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.01$2.04$4.64$2.75$1.89
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.45$0.16$2.95$4.24$1.29
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$4.83$4.46$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$4.18$4.61$0.43
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$4.46$4.34$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.39$0.11$1.28$3.76$3.69$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.13$1.21$3.56$3.17$0.39
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$3.06$2.49$0.57
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.09$0.28$2.83
2012Summary only. Only limited summary data is available for this year.$0.30$0.00$1.63$1.45$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.18$0.11$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.16$0.24$2.23