Civic Intelligence

Building Commissioning Association

990 • Fiscal year 2018 • EIN 93-1249299

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 27, 2019

1600 NE Compton Drive Room 200Hillsboro, OR 97006

(971) 245-6069

Siviq Scores

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

Liabilities / Assets

94th percentile

0.78x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.31x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Net Margin

54th percentile

5.0%

Higher net margin than 54% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$100,806

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

90th percentile

38%

Faster asset growth than 90% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

7.7%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$249,989

Up $68,216 (+38%) from 2017

Net Assets

Up

$53,910

Up $31,068 (+136%) from 2017

Liabilities

Up

$196,079

Up $37,148 (+23%) from 2017

Revenue

Up

$624,692

Up $44,606 (+7.7%) from 2017

Expenses

Up

$593,625

Up $50,739 (+9.3%) from 2017

Net Income

Down

$31,067

Down $6,133 (-16%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2010: $149,849Liabilities 2010: $29,170Net Assets 2010: $120,6792010Assets 2011: $220,567Liabilities 2011: $50,122Net Assets 2011: $170,4452011Assets 2012: $228,149Liabilities 2012: $146,791Net Assets 2012: $81,3582012Assets 2013: $250,457Liabilities 2013: $200,974Net Assets 2013: $49,4832013Assets 2014: $176,783Liabilities 2014: $187,724Net Assets 2014: -$10,9412014Assets 2015: $161,609Liabilities 2015: $181,315Net Assets 2015: -$19,7062015Assets 2016: $149,582Liabilities 2016: $163,940Net Assets 2016: -$14,3582016Assets 2017: $181,773Liabilities 2017: $158,931Net Assets 2017: $22,8422017Assets 2018: $249,989Liabilities 2018: $196,079Net Assets 2018: $53,9102018Assets 2019: $276,240Liabilities 2019: $180,762Net Assets 2019: $95,4782019Assets 2020: $290,925Liabilities 2020: $183,859Net Assets 2020: $107,0662020Assets 2021: $312,258Liabilities 2021: $161,453Net Assets 2021: $150,8052021Assets 2022: $322,690Liabilities 2022: $206,152Net Assets 2022: $116,5382022Assets 2023: $302,658Liabilities 2023: $222,238Net Assets 2023: $80,4202023Assets 2024: $283,175Liabilities 2024: $199,822Net Assets 2024: $83,3532024

Highlighted filing

2018

Assets$249,989
Liabilities$196,079
Net Assets$53,910

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $458,729Expenses 2010: $414,073Net Income 2010: $44,6562010Expenses 2011: $522,4322011Expenses 2012: $675,0022012Revenue 2013: $581,676Expenses 2013: $613,028Net Income 2013: -$31,3522013Revenue 2014: $588,872Expenses 2014: $649,296Net Income 2014: -$60,4242014Revenue 2015: $570,394Expenses 2015: $579,159Net Income 2015: -$8,7652015Revenue 2016: $592,414Expenses 2016: $586,760Net Income 2016: $5,6542016Revenue 2017: $580,086Expenses 2017: $542,886Net Income 2017: $37,2002017Revenue 2018: $624,692Expenses 2018: $593,625Net Income 2018: $31,0672018Revenue 2019: $716,601Expenses 2019: $675,033Net Income 2019: $41,5682019Revenue 2020: $584,016Expenses 2020: $572,574Net Income 2020: $11,4422020Revenue 2021: $624,983Expenses 2021: $581,243Net Income 2021: $43,7402021Revenue 2022: $670,335Expenses 2022: $704,602Net Income 2022: -$34,2672022Revenue 2023: $735,563Expenses 2023: $771,731Net Income 2023: -$36,1682023Revenue 2024: $727,275Expenses 2024: $724,343Net Income 2024: $2,9322024

Highlighted filing

2018

Revenue$624,692
Expenses$593,625
Net Income$31,067
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 27, 2019
Return Version
2018v3.1
Gross Receipts
$653,212
Mission and Program Overview

Mission

To provide commissioning professionals and other industry professionals training, best practices and technical resources. To build a path to certification in the commissioning industry. And to provide the building industry technical resources to increase awareness.

To provide training, technical resources, and outreach to the building industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,035$225,927▲ $75,892
Rtn Earn Endowment Incm Other Fnds$22,842$53,910▲ $31,068
Accounts Receivable$14,991$10,092▼ $4,899
Savings and Temporary Cash Investments$10,024$10,027▲ $3
Prepaid Expenses and Deferred Charges$5,198$3,355▼ $1,843
Land, Buildings, and Equipment, Net$1,525$588▼ $937
Total Assets$181,773$249,989▲ $68,216
Liabilities
Deferred Revenue$131,775$169,250▲ $37,475
Other Liabilities$20,810$22,455▲ $1,645
Accounts Payable and Accrued Expenses$6,346$4,374▼ $1,972
Total Liabilities$158,931$196,079▲ $37,148
Net Assets / Fund Balance
Total Net Assets Fund Balance$22,842$53,910▲ $31,068
Total Liabilities and Net Assets / Fund Balance$181,773$249,989▲ $68,216

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$586$13,535$14,121
Equipment$2$3,060$3,062
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth A FischerExecutive DirectorFT$100,806$100,806

Board Members and Trustees

NameTitle
John VillaniPresident
Tom PoelingVice President
Craig HawkinsDirector At Large
Jesse SycuroDirector at Large
John PenneyDirector At Large
John RunkleDirector at Large
John WhitfieldDirector at Large
Kent BarberDirector At Large
Ryan LeanDirector at Large
Tracey JumperDirector at Large
Wayne DunnDirector at Large
Candice RogersSecretary
Daniel ForinoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$631,672
Investment Income
$2
Other Revenue
$-6,982
Change in Net Assets
$31,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,301
Salaries, Compensation, and Employee Benefits$227,324
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$123,159--$123,159
Current Officers, Directors, Trustees, and Key Employees$96,156--$96,156
Comp Disqual Persons$83,082--$83,082
Office Expenses$46,538--$46,538
Information Technology$43,824--$43,824
Fees for Services Other$30,956--$30,956
Travel$29,842--$29,842
Other Employee Benefits$26,407--$26,407
Advertising$19,983--$19,983
Payroll Taxes$17,680--$17,680
Occupancy$17,643--$17,643
Fees for Services Accounting$7,108--$7,108
Pension Plan Contributions$3,999--$3,999
Grants to Domestic Orgs$3,000--$3,000
Insurance$2,622--$2,622
Other Expenses$1,740--$1,740
Depreciation Depletion$785--$785
Fees for Services Legal$55--$55
Total Functional Expenses$593,625$0$0$593,625
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
Federal income taxes$20,160
Payable to Chapters$853
credit card payable$725
Payroll Taxes Payable$717
Scholarship Foundation Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Section B, Line 11B

The form 990 is reviewed by theExecutive Director prior to filing. A complete copy is available for board review upon request.

Form 990, Part VI, Section B, Line 15

The Executive Directors salary and salaries of other officers and key employees are set by the executive committee of the board of directors. mInutes of the meeting are available upon request.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Building Commissioning Association
EIN
93-1249299
Phone
9712456069
Address
1600 NE Compton Drive Room 200, Hillsboro, OR 97006

Signing Officer

Name
Elizabeth A Fischer
Title
Executive Director
Signed
2019-06-27
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
7

Preparer

Firm
Fox Accounting & Tax Svcs Inc
Address
10151 SW Barbur Blvd Ste 106, Portland, OR 97219
Preparer
Connie J Fox
Phone
5032466994
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding - 1.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt2Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director At Large
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director at Large
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Director at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director at Large
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026407
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026407
IRS990/OtherExpensesGrp/Desc0Bank Merchant Fees
IRS990/OtherExpensesGrp/Desc1Tax License
IRS990/OtherExpensesGrp/Desc2Speaker Fees - for training webinars
IRS990/OtherExpensesGrp/Desc3Dues
IRS990/OtherExpensesGrp/ProgramServicesAmt019353
IRS990/OtherExpensesGrp/ProgramServicesAmt110
IRS990/OtherExpensesGrp/ProgramServicesAmt219683
IRS990/OtherExpensesGrp/ProgramServicesAmt31740
IRS990/OtherExpensesGrp/TotalAmt019353
IRS990/OtherExpensesGrp/TotalAmt110
IRS990/OtherExpensesGrp/TotalAmt219683
IRS990/OtherExpensesGrp/TotalAmt31740
IRS990/OtherLiabilitiesGrp/BOYAmt020810
IRS990/OtherLiabilitiesGrp/EOYAmt022455
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income Career Listings
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06850
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06850
IRS990/OtherRevenueTotalAmt0832
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt017680
IRS990/PayrollTaxesGrp/TotalAmt017680
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03999
IRS990/PensionPlanContributionsGrp/TotalAmt03999
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05198
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03355
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Elizabeth A Fischer
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/Desc0Membership/Association Dues
IRS990/ProgramServiceRevenueGrp/Desc1Education Training Income
IRS990/ProgramServiceRevenueGrp/Desc2Conference Fees
IRS990/ProgramServiceRevenueGrp/Desc3Sponsorships Exhibitors
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0280713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1120379
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2152280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt378300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0280713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1120379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2152280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt378300
IRS990/ProgSrvcAccomActy2Grp/Desc0Training Webinars - Training and continuing education credits were provided to members and non members through webinars and other programs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt062241
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0122579
IRS990/ProgSrvcAccomActy3Grp/Desc0Annual Conference - Provided further opportunities for members and stakeholdres to gain access to the latest techniques, tools and procedures in the commissioning industry through presentations and professional networking.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0198498
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0206930
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03500
IRS990/PYInvestmentIncomeAmt03
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0318022
IRS990/PYOtherRevenueAmt012821
IRS990/PYProgramServiceRevenueAmt0567262
IRS990/PYRevenuesLessExpensesAmt037200
IRS990/PYSalariesCompEmpBnftPaidAmt0221364
IRS990/PYTotalExpensesAmt0542886
IRS990/PYTotalRevenueAmt0580086
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt031067
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0309013
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt022842
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt053910
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010024
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010027
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03060
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03062
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0586
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013535
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014121
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020160
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2717
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payable to Chapters
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3credit card payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Scholarship Foundation Payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0588
IRS990ScheduleD/TotalLiabilityAmt022455
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form 990 is reviewed by theExecutive Director prior to filing. A complete copy is available for board review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Directors salary and salaries of other officers and key employees are set by the executive committee of the board of directors. mInutes of the meeting are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organizations governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Rounding - 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0181773
IRS990/TotalAssetsEOYAmt0249989
IRS990/TotalAssetsGrp/BOYAmt0181773
IRS990/TotalAssetsGrp/EOYAmt0249989
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0593625
IRS990/TotalFunctionalExpensesGrp/TotalAmt0593625
IRS990/TotalGrossUBIAmt0-6018
IRS990/TotalLiabilitiesBOYAmt0158931
IRS990/TotalLiabilitiesEOYAmt0196079
IRS990/TotalLiabilitiesGrp/BOYAmt0158931
IRS990/TotalLiabilitiesGrp/EOYAmt0196079
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022842
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053910
IRS990/TotalProgramServiceExpensesAmt0593625
IRS990/TotalProgramServiceRevenueAmt0631672
IRS990/TotalReportableCompFromOrgAmt0100806

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$2.00$0.83$7.27$7.24$0.03
2023Summary only. Only limited summary data is available for this year.$3.03$2.22$0.80$7.36$7.72$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$2.06$1.17$6.70$7.05$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$1.61$1.51$6.25$5.81$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$1.84$1.07$5.84$5.73$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$1.81$0.95$7.17$6.75$0.42
2018Detailed filing. Detailed filing data is available for this year.$2.50$1.96$0.54$6.25$5.94$0.31
2017Summary only. Only limited summary data is available for this year.$1.82$1.59$0.23$5.80$5.43$0.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$1.64$0.14$5.92$5.87$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.62$1.81$0.20$5.70$5.79$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.77$1.88$0.11$5.89$6.49$0.60
2013Detailed filing. Detailed filing data is available for this year.$2.50$2.01$0.49$5.82$6.13$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$1.47$0.81$6.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.50$1.70$5.22
2010Summary only. Only limited summary data is available for this year.$1.50$0.29$1.21$4.59$4.14$0.45