Civic Intelligence

Childswork Learning Center Inc.

990 • Fiscal year 2017 • EIN 93-1264297

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 13, 2018

4235 SE Salmon StreetPortland, OR 97215

(503) 234-3611

Siviq Scores

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

Liabilities / Assets

55th percentile

0.13x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.09x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

63rd percentile

8.1%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

59th percentile

$79,878

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

5.5%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$1,100,254

Flat from 2017

Net Assets

Flat

$956,651

Flat from 2017

Liabilities

Flat

$143,603

Flat from 2017

Revenue

Flat

$1,667,856

Flat from 2017

Expenses

Flat

$1,533,157

Flat from 2017

Net Income

Flat

$134,699

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $218,625Liabilities 2010: $131,299Net Assets 2010: $87,3262010Assets 2011: $197,038Liabilities 2011: $123,978Net Assets 2011: $73,0602011Assets 2012: $240,728Liabilities 2012: $146,150Net Assets 2012: $94,5782012Assets 2013: $332,897Liabilities 2013: $141,909Net Assets 2013: $190,9882013Assets 2014: $575,130Liabilities 2014: $127,279Net Assets 2014: $447,8512014Assets 2015: $843,123Liabilities 2015: $128,845Net Assets 2015: $714,2782015Assets 2016: $949,891Liabilities 2016: $127,939Net Assets 2016: $821,9522016Assets 2017: $1,100,254Liabilities 2017: $143,603Net Assets 2017: $956,6512017Assets 2017: $1,100,254Liabilities 2017: $143,603Net Assets 2017: $956,6512017Assets 2018: $1,171,373Liabilities 2018: $198,798Net Assets 2018: $972,5752018Assets 2019: $1,128,540Liabilities 2019: $146,134Net Assets 2019: $982,4062019Assets 2020: $1,471,384Liabilities 2020: $659,270Net Assets 2020: $812,1142020Assets 2021: $1,173,473Liabilities 2021: $477,118Net Assets 2021: $696,3552021Assets 2022: $931,240Liabilities 2022: $403,515Net Assets 2022: $527,7252022Assets 2023: $805,602Liabilities 2023: $435,476Net Assets 2023: $370,1262023

Highlighted filing

2017

Assets$1,100,254
Liabilities$143,603
Net Assets$956,651

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,092,3432010Revenue 2011: $1,059,054Expenses 2011: $1,028,448Net Income 2011: $30,6062011Revenue 2012: $1,048,408Expenses 2012: $1,020,284Net Income 2012: $28,1242012Expenses 2013: $1,137,4832013Revenue 2014: $1,428,248Expenses 2014: $1,171,385Net Income 2014: $256,8632014Revenue 2015: $1,582,461Expenses 2015: $1,316,034Net Income 2015: $266,4272015Revenue 2016: $1,580,892Expenses 2016: $1,473,218Net Income 2016: $107,6742016Revenue 2017: $1,667,856Expenses 2017: $1,533,157Net Income 2017: $134,6992017Revenue 2017: $1,667,856Expenses 2017: $1,533,157Net Income 2017: $134,6992017Revenue 2018: $1,739,424Expenses 2018: $1,723,500Net Income 2018: $15,9242018Revenue 2019: $1,862,627Expenses 2019: $1,852,796Net Income 2019: $9,8312019Revenue 2020: $1,449,467Expenses 2020: $1,619,759Net Income 2020: -$170,2922020Revenue 2021: $1,182,566Expenses 2021: $1,298,325Net Income 2021: -$115,7592021Revenue 2022: $1,102,183Expenses 2022: $1,270,813Net Income 2022: -$168,6302022Revenue 2023: $1,572,866Expenses 2023: $1,731,096Net Income 2023: -$158,2302023

Highlighted filing

2017

Revenue$1,667,856
Expenses$1,533,157
Net Income$134,699
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 13, 2018
Return Version
2016v3.0
Gross Receipts
$1,669,777
Mission and Program Overview

Mission

Operation of an educational institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$789,279$873,478▲ $84,199
Land, Buildings, and Equipment, Net$159,042$223,883▲ $64,841
Prepaid Expenses and Deferred Charges-$1,998-
Accounts Receivable$1,570$894▼ $676
Savings and Temporary Cash Investments-$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-
Total Assets$949,891$1,100,254▲ $150,363
Other Assets Total-$1-
Liabilities
Deferred Revenue$120,450$128,218▲ $7,768
Accounts Payable and Accrued Expenses$7,489$15,385▲ $7,896
Total Liabilities$127,939$143,603▲ $15,664
Net Assets / Fund Balance
Unrestricted Net Assets$796,445$931,865▲ $135,420
Temporarily Rstr Net Assets$25,507$24,786▼ $721
Total Net Assets Fund Balance$821,952$956,651▲ $134,699
Total Liabilities and Net Assets / Fund Balance$949,891$1,100,254▲ $150,363

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$201,047$61,581$262,628
Equipment$19,830$32,217$52,047
Other Land Buildings$3,006$8,093$11,099
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim HillExecutive DirecFT$79,378$500$79,878

Board Members and Trustees

NameTitle
Smitha ChadagaPresident
Jake WeissVice President
Catherine CodyDirector
Gwyn BendersDirector
Mark KleynaDirector
Rief AliahDirector
Sarin JervisDirector
Stephen H SearleDirector
Sara AlbertSecretary
Emily SwansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,092
Program Service Revenue
$1,632,516
Investment Income
$2,363
Other Revenue
$3,885
All Other Contributions
$29,092
Change in Net Assets
$134,699
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,212,740
Other Expenses$291,722
Grants and Similar Amounts Paid$28,695
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$662,702$284,015-$946,717
Occupancy$109,596$19,341-$128,937
Payroll Taxes$64,767$27,757-$92,524
Current Officers, Directors, Trustees, and Key Employees$56,644$24,276-$80,920
Other Employee Benefits$54,137$23,202-$77,339
Grants to Domestic Individuals$28,695--$28,695
Depreciation Depletion$20,267--$20,267
Insurance$8,342$10,196-$18,538
Pension Plan Contributions$10,668$4,572-$15,240
Office Expenses$8,402$4,527-$12,929
Other Expenses$9,353$1,872-$9,353
Fees for Services Other$3,242$4,064-$7,306
Conferences and Meetings$4,257$2,292-$6,549
All Other Expenses$3,737$83-$3,820
Advertising-$3,036-$3,036
Travel$95$17-$112
Total Functional Expenses$1,123,907$409,250$0$1,533,157
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,441
Fundraising Direct Expenses$1,921
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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

A copy of the information returns are provided to the executive director and treasurer for review and approval prior to finalizing the returns for submission to the irs.

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

Board members are asked to review and sign a form complying with the policy at the beginning of each school year.

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

The organizations governing documents, policies, financial statements, and information returns are available for public inspection upon request at the offices of the organization.

Filing and Contact Details

Filer

Filer Name
Childswork Learning Center Inc
EIN
93-1264297
Phone
5032343611
Address
4235 SE Salmon Street, Portland, OR 97215

Signing Officer

Name
Julie Lee
Title
Executive Direc
Signed
2018-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Lee
Formed
1984
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
59
Volunteers
150

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02520
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02520
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt019341
IRS990/OccupancyGrp/ProgramServicesAmt0109596
IRS990/OccupancyGrp/TotalAmt0128937
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04527
IRS990/OfficeExpensesGrp/ProgramServicesAmt08402
IRS990/OfficeExpensesGrp/TotalAmt012929
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023202
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt054137
IRS990/OtherEmployeeBenefitsGrp/TotalAmt077339
IRS990/OtherExpensesGrp/Desc0JANITORIAL
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIR/MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PLAYGROUND
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01872
IRS990/OtherExpensesGrp/ProgramServicesAmt038645
IRS990/OtherExpensesGrp/ProgramServicesAmt129750
IRS990/OtherExpensesGrp/ProgramServicesAmt210608
IRS990/OtherExpensesGrp/ProgramServicesAmt39353
IRS990/OtherExpensesGrp/TotalAmt038645
IRS990/OtherExpensesGrp/TotalAmt129750
IRS990/OtherExpensesGrp/TotalAmt212480
IRS990/OtherExpensesGrp/TotalAmt39353
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01365
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01365
IRS990/OtherRevenueTotalAmt01365
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0284015
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0662702
IRS990/OtherSalariesAndWagesGrp/TotalAmt0946717
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027757
IRS990/PayrollTaxesGrp/ProgramServicesAmt064767
IRS990/PayrollTaxesGrp/TotalAmt092524
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04572
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010668
IRS990/PensionPlanContributionsGrp/TotalAmt015240
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01998
IRS990/PrincipalOfficerNm0JULIE LEE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE FEES
IRS990/ProgramServiceRevenueGrp/Desc1CHILDCARE BEFORE/AFTER
IRS990/ProgramServiceRevenueGrp/Desc2ENRICHMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc4SEASONAL PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt073734
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1202900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt289319
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31118863
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4147700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt073734
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1202900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt289319
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31118863
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4147700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt039090
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt027538
IRS990/PYInvestmentIncomeAmt02284
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0301092
IRS990/PYOtherRevenueAmt02539
IRS990/PYProgramServiceRevenueAmt01536979
IRS990/PYRevenuesLessExpensesAmt0107674
IRS990/PYSalariesCompEmpBnftPaidAmt01144588
IRS990/PYTotalExpensesAmt01473218
IRS990/PYTotalRevenueAmt01580892
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0134699
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01633881
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt019830
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032217
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052047
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0201047
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt061581
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0262628
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03006
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08093
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011099
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0223883
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH REVENUE PROCEDURE 75-50, CHILDSWORK LEARNING CENTER, INC. ANNUALLY MAKES ITS RACIALLY NONDISCRIMINATORY POLICY KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY BY PUBLISHING A NOTICE OF ITS POLICY IN A NEWSPAPER OF GENERAL CIRCULATION SERVING ALL RACIAL SEGMENTS OF THE COMMUNITY. THE NOTICE USES THE FONT, TYPE AND WORDING SUGGESTED BY THE REVENUE PROCEDURE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt028695
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/Total501c3OrgCnt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.81$0.44$0.37$1.57$1.73$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.40$0.53$1.10$1.27$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.48$0.70$1.18$1.30$0.12
2020Summary only. Only limited summary data is available for this year.$1.47$0.66$0.81$1.45$1.62$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.15$0.98$1.86$1.85$0.01
2018Summary only. Only limited summary data is available for this year.$1.17$0.20$0.97$1.74$1.72$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.10$0.14$0.96$1.67$1.53$0.13
2017Summary only. Only limited summary data is available for this year.$1.10$0.14$0.96$1.67$1.53$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.13$0.82$1.58$1.47$0.11
2015Summary only. Only limited summary data is available for this year.$0.84$0.13$0.71$1.58$1.32$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.13$0.45$1.43$1.17$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.14$0.19$1.14
2012Summary only. Only limited summary data is available for this year.$0.24$0.15$0.09$1.05$1.02$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.12$0.07$1.06$1.03$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.13$0.09$1.09