Civic Intelligence

Independent Pool and Spa Service

990 • Fiscal year 2021 • EIN 95-4157154

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 13, 2022

PO Box 254645Sacramento, CA 95865

(888) 360-9505

Siviq Scores

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

Liabilities / Assets

30th percentile

0.04x

Higher debt load relative to assets than 30% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

40th percentile

0.12x

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

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

41st percentile

7.5%

Higher net margin than 41% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

25th percentile

$0

Higher top officer pay than 25% of similar nonprofits.

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

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

37th percentile

7.0%

Faster asset growth than 37% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-15%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,254,753

Up $213,537 (+7.0%) from 2020

Net Assets

Up

$3,109,567

Up $103,847 (+3.5%) from 2020

Liabilities

Up

$145,186

Up $109,690 (+309%) from 2020

Revenue

Down

$1,164,436

Down $200,864 (-15%) from 2020

Expenses

Up

$1,076,540

Up $61,098 (+6.0%) from 2020

Net Income

Down

$87,896

Down $261,962 (-75%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,084,658Liabilities 2010: $8,176Net Assets 2010: $2,076,4822010Assets 2011: $2,298,243Liabilities 2011: $4,646Net Assets 2011: $2,293,5972011Assets 2012: $2,301,544Liabilities 2012: $19,640Net Assets 2012: $2,281,9042012Assets 2013: $2,506,418Liabilities 2013: $1,221Net Assets 2013: $2,505,1972013Assets 2014: $2,560,439Liabilities 2014: $37,716Net Assets 2014: $2,522,7232014Assets 2015: $2,543,845Liabilities 2015: $6,881Net Assets 2015: $2,536,9642015Assets 2016: $2,580,765Liabilities 2016: $5,240Net Assets 2016: $2,575,5252016Assets 2017: $2,548,732Liabilities 2017: -$7,546Net Assets 2017: $2,556,2782017Assets 2018: $2,473,505Liabilities 2018: $10,800Net Assets 2018: $2,462,7052018Assets 2019: $2,856,962Liabilities 2019: $20,362Net Assets 2019: $2,836,6002019Assets 2020: $3,041,216Liabilities 2020: $35,496Net Assets 2020: $3,005,7202020Assets 2021: $3,254,753Liabilities 2021: $145,186Net Assets 2021: $3,109,5672021Assets 2022: $3,236,795Liabilities 2022: $91,149Net Assets 2022: $3,145,6462022Assets 2023: $3,356,827Liabilities 2023: $94,758Net Assets 2023: $3,262,0692023Assets 2024: $3,428,703Liabilities 2024: $102,774Net Assets 2024: $3,325,9292024

Highlighted filing

2021

Assets$3,254,753
Liabilities$145,186
Net Assets$3,109,567

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,348,2282010Revenue 2011: $1,570,049Expenses 2011: $1,359,834Net Income 2011: $210,2152011Revenue 2012: $1,446,198Expenses 2012: $1,457,891Net Income 2012: -$11,6932012Revenue 2013: $1,606,263Expenses 2013: $1,382,970Net Income 2013: $223,2932013Revenue 2014: $1,557,423Expenses 2014: $1,539,897Net Income 2014: $17,5262014Revenue 2015: $1,643,415Expenses 2015: $1,629,174Net Income 2015: $14,2412015Revenue 2016: $1,674,785Expenses 2016: $1,636,224Net Income 2016: $38,5612016Revenue 2017: $1,629,452Expenses 2017: $1,648,699Net Income 2017: -$19,2472017Revenue 2018: $1,647,612Expenses 2018: $1,741,185Net Income 2018: -$93,5732018Revenue 2019: $1,328,207Expenses 2019: $1,233,734Net Income 2019: $94,4732019Revenue 2020: $1,365,300Expenses 2020: $1,015,442Net Income 2020: $349,8582020Revenue 2021: $1,164,436Expenses 2021: $1,076,540Net Income 2021: $87,8962021Revenue 2022: $1,492,502Expenses 2022: $1,416,895Net Income 2022: $75,6072022Revenue 2023: $1,464,070Expenses 2023: $1,362,736Net Income 2023: $101,3342023Revenue 2024: $1,475,153Expenses 2024: $1,425,845Net Income 2024: $49,3082024

Highlighted filing

2021

Revenue$1,164,436
Expenses$1,076,540
Net Income$87,896
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 13, 2022
Return Version
2021v4.0
Gross Receipts
$1,204,898
Mission and Program Overview

Mission

The organization was formed to promote the safety, efficiency, and professionalism within the pool and spa service industry. This includes providing information concerning the precautions to be followed in the use of hazardous materials. The organization also supports the pool and spa industry by introducing new, more efficient, and safe procedures to be adopted.

To promote safety, efficiency, and professionalism within the pool and spa service industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,117,480$2,105,753▼ $11,727
Savings and Temporary Cash Investments$807,462$1,065,408▲ $257,946
Inventories for Sale or Use$59,278$56,150▼ $3,128
Prepaid Expenses and Deferred Charges$12,351$16,303▲ $3,952
Accounts Receivable$44,645$11,139▼ $33,506
Total Assets$3,041,216$3,254,753▲ $213,537
Liabilities
Accounts Payable and Accrued Expenses$35,496$98,946▲ $63,450
Deferred Revenue-$46,240-
Total Liabilities$35,496$145,186▲ $109,690
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,005,720$3,109,567▲ $103,847
Total Net Assets Fund Balance$3,005,720$3,109,567▲ $103,847
Total Liabilities and Net Assets / Fund Balance$3,041,216$3,254,753▲ $213,537
Compensation and Service Providers

Board Members and Trustees

NameTitle
Beau BraisherPresident/ R
Terry SnowRegion 3 Director
Michael DenhamRegion 5 Director
John DixonRegion 6 Director
Gary HeathRegion 8 Director
Becky ClaysonRegion 9 Director
Michael HarrisAsst CFO/reg
David HawesCFO/reg 1 Di
Todd StarnerRegion 10 Di
Casey GardnerRegion 11 Di
Adam MorleySecretary/re
Bill GoossenVP/region 12

Highest Paid Contractors

ContractorServicesLocationCompensation
Res Solutions INCAssoc Mgmt/ed7129 MULE TEAM WAY, Roseville, CA 95747$121,813
Revenue and Support

Revenue Composition

Contributions and Grants
$140,745
Program Service Revenue
$919,839
Investment Income
$14,578
Other Revenue
$89,274
All Other Contributions
$140,745
Change in Net Assets
$87,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,076,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$234,206
Travel---$176,359
All Other Expenses---$156,355
Fees for Services Management---$121,813
Fees for Services Accounting---$106,820
Information Technology---$32,186
Office Expenses---$29,929
Other Expenses---$27,930
Fees for Services Other---$19,283
Advertising---$4,932
Fees for Services Legal---$4,788
Insurance---$1,822
Fees for Service Investment Mgmnt Fees---$490
Total Functional Expenses$0$0$0$1,076,540
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$36,667
Fundraising Gross Income$29,285
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$29,285$29,285$36,667$-7,382
Total Events$29,285$29,285$36,667$-7,382
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Ipssa contracts with res solutions to provide executive director services and mcdonald association management company to provide membership and financial management.

Form 990, Page 6, Part VI, Line 6

Ipssa has over 2,700 members in 89 chapters around the country. The ipssa members elect their regional directors.

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

Ipssa members elect their regional directors.

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

The ipssa cfo reviews and signs the tax returns before filing.

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

Annually, the officers state in writing that they have no knowledge of material violations to the conflict of interest policy.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Independent Pool & Spa Service
EIN
95-4157154
Phone
8883609505
Address
PO BOX 254645, SACRAMENTO, CA 95865

Signing Officer

Name
Michael Denham
Title
Region 5 Director
Phone
8883609505
Signed
2022-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hawes
Formed
1989
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Education expense 10,726 0 0 other 145,629 0 0 total 156,355 0 0

Form 990, Part XII

The association has engaged an independent auditor to conduct an audit as of and for the year ended december 31, 2020. As of the filing date of this return, the audit is still in process.

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IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt07100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt039828
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17100
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt039828
IRS990/OtherRevenueTotalAmt046928
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IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012351
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016303
IRS990/PrincipalOfficerNm0DAVID HAWES
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1NEWSLETTER
IRS990/ProgramServiceRevenueGrp/Desc2TRADE SHOWS
IRS990/ProgramServiceRevenueGrp/Desc3WEBSITE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0830914
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157105
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt39420
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt39420
IRS990/ProgSrvcAccomActy2Grp/Desc0TRADE SHOWS: IPSSA PROMOTED INDUSTRY SAFETY AND EDUCATION AT VARIOUS TRADE SHOWS AROUND THE COUNTRY.
IRS990/ProgSrvcAccomActy3Grp/Desc0NEWSLETTER: IPSSA PUBLISHES AND DISTRIBUTES A MONTHLY NEWSLETTER. CHAPTERS ALSO PUBLISH NEWSLETTERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0192055
IRS990/PYInvestmentIncomeAmt015288
IRS990/PYOtherExpensesAmt01015442
IRS990/PYOtherRevenueAmt0183812
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt045550
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0807462
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01065408
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt036667
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029285
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029285
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IPSSA CONTRACTS WITH RES SOLUTIONS TO PROVIDE EXECUTIVE DIRECTOR SERVICES AND MCDONALD ASSOCIATION MANAGEMENT COMPANY TO PROVIDE MEMBERSHIP AND FINANCIAL MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IPSSA HAS OVER 2,700 MEMBERS IN 89 CHAPTERS AROUND THE COUNTRY. THE IPSSA MEMBERS ELECT THEIR REGIONAL DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IPSSA MEMBERS ELECT THEIR REGIONAL DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE IPSSA CFO REVIEWS AND SIGNS THE TAX RETURNS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, THE OFFICERS STATE IN WRITING THAT THEY HAVE NO KNOWLEDGE OF MATERIAL VIOLATIONS TO THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EDUCATION EXPENSE 10,726 0 0 OTHER 145,629 0 0 TOTAL 156,355 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION HAS ENGAGED AN INDEPENDENT AUDITOR TO CONDUCT AN AUDIT AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2020. AS OF THE FILING DATE OF THIS RETURN, THE AUDIT IS STILL IN PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03041216
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IRS990/TotalGrossUBIAmt039828
IRS990/TotalLiabilitiesBOYAmt035496
IRS990/TotalLiabilitiesEOYAmt0145186
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IRS990/TotalProgramServiceRevenueAmt0919839
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03254753
IRS990/TravelGrp/TotalAmt0176359
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 254645
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095865
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0IPSSA.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL DENHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0REGION 5 DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08883609505
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT POOL & SPA SERVICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0954157154
ReturnHeader/Filer/PhoneNum08883609505
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 254645
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095865
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942692073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANT BENNETT ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010850 GOLD CENTER DR STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956705143
ReturnHeader/PreparerPersonGrp/PhoneNum09169225109
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R MARUCHEAU

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.43$0.10$3.33$1.48$1.43$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.36$0.09$3.26$1.46$1.36$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.24$0.09$3.15$1.49$1.42$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.15$3.11$1.16$1.08$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.04$0.04$3.01$1.37$1.02$0.35
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.02$2.84$1.33$1.23$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.47$0.01$2.46$1.65$1.74$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.55$0.01$2.56$1.63$1.65$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.58$1.67$1.64$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.01$2.54$1.64$1.63$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.56$0.04$2.52$1.56$1.54$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$1.61$1.38$0.22
2012Summary only. Only limited summary data is available for this year.$2.30$0.02$2.28$1.45$1.46$0.01
2011Summary only. Only limited summary data is available for this year.$2.30$0.00$2.29$1.57$1.36$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.01$2.08$1.35