Civic Intelligence

Volcano Art Center

990 • Fiscal year 2017 • EIN 99-0162321

Oct 01, 2016 to Sep 30, 2017 • Filed on Jul 02, 2018

Organization ProfileWWW.VOLCANOARTCENTER.ORG

View Organization Page

PO Box 129Volcano, HI 96785

(808) 967-8222

Siviq Scores

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

Liabilities / Assets

37th percentile

0.03x

Higher debt load relative to assets than 37% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

48th percentile

$58,300

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

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

Asset Growth

18th percentile

-5.4%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

50th percentile

4.6%

Faster revenue growth than 50% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$1,902,905

Down $109,258 (-5.4%) from 2016

Net Assets

Down

$1,838,632

Down $92,759 (-4.8%) from 2016

Liabilities

Down

$64,273

Down $16,499 (-20%) from 2016

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin17th percentile

Revenue

Up

$685,331

Up $30,089 (+4.6%) from 2016

Expenses

Down

$778,090

Down $28,513 (-3.5%) from 2016

Net Income

Up

-$92,759

Up $58,602 (+39%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,465,451Liabilities 2011: $66,602Net Assets 2011: $2,398,8492011Assets 2012: $2,334,167Liabilities 2012: $97,647Net Assets 2012: $2,236,5202012Assets 2013: $2,196,187Liabilities 2013: $141,448Net Assets 2013: $2,054,7392013Assets 2014: $2,157,127Liabilities 2014: $58,981Net Assets 2014: $2,098,1462014Assets 2015: $2,147,530Liabilities 2015: $64,778Net Assets 2015: $2,082,7522015Assets 2016: $2,012,163Liabilities 2016: $80,772Net Assets 2016: $1,931,3912016Assets 2017: $1,902,905Liabilities 2017: $64,273Net Assets 2017: $1,838,6322017Assets 2018: $1,860,285Liabilities 2018: $71,630Net Assets 2018: $1,788,6552018Assets 2019: $1,711,208Liabilities 2019: $44,209Net Assets 2019: $1,666,9992019Assets 2020: $1,663,205Liabilities 2020: $114,942Net Assets 2020: $1,548,2632020Assets 2021: $1,722,188Liabilities 2021: $71,882Net Assets 2021: $1,650,3062021Assets 2022: $1,792,715Liabilities 2022: $90,590Net Assets 2022: $1,702,1252022Assets 2023: $2,255,462Liabilities 2023: $514,985Net Assets 2023: $1,740,4772023Assets 2024: $2,094,128Liabilities 2024: $484,274Net Assets 2024: $1,609,8542024

Highlighted filing

2017

Assets$1,902,905
Liabilities$64,273
Net Assets$1,838,632
Open 2017 Filing

Operations Trend

Revenue Growth50th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $735,508Expenses 2011: $961,232Net Income 2011: -$225,7242011Revenue 2012: $767,341Expenses 2012: $929,670Net Income 2012: -$162,3292012Revenue 2013: $699,723Expenses 2013: $881,504Net Income 2013: -$181,7812013Revenue 2014: $682,906Expenses 2014: $639,499Net Income 2014: $43,4072014Revenue 2015: $678,532Expenses 2015: $693,926Net Income 2015: -$15,3942015Revenue 2016: $655,242Expenses 2016: $806,603Net Income 2016: -$151,3612016Revenue 2017: $685,331Expenses 2017: $778,090Net Income 2017: -$92,7592017Revenue 2018: $732,048Expenses 2018: $782,025Net Income 2018: -$49,9772018Revenue 2019: $736,169Expenses 2019: $857,825Net Income 2019: -$121,6562019Revenue 2020: $569,554Expenses 2020: $688,290Net Income 2020: -$118,7362020Revenue 2021: $835,442Expenses 2021: $733,399Net Income 2021: $102,0432021Revenue 2022: $1,022,554Expenses 2022: $970,735Net Income 2022: $51,8192022Revenue 2023: $1,144,026Expenses 2023: $1,105,674Net Income 2023: $38,3522023Revenue 2024: $1,097,368Expenses 2024: $1,227,991Net Income 2024: -$130,6232024

Highlighted filing

2017

Revenue$685,331
Expenses$778,090
Net Income-$92,759
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jul 2, 2018
Return Version
2016v3.1
Gross Receipts
$712,576
Mission and Program Overview

Mission

The volcano art center's (vac) mission is to promote, develop, and perpetuate the artistic and cultural heritage of hawaii's people and environment through activities in the visual, literal, and performance arts. The vac seeks to share the mission with a broad range of individuals, groups, and communities who share common interests and goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,780,754$1,683,714▼ $97,040
Cash and Non-Interest-Bearing Accounts$103,755$94,048▼ $9,707
Savings and Temporary Cash Investments$85,350$85,401▲ $51
Inventories for Sale or Use$15,649$12,858▼ $2,791
Prepaid Expenses and Deferred Charges-$8,528-
Accounts Receivable$4,937$6,161▲ $1,224
Total Assets$2,012,163$1,902,905▼ $109,258
Other Assets Total$21,718$12,195▼ $9,523
Liabilities
Accounts Payable and Accrued Expenses$79,502$64,273▼ $15,229
Other Liabilities$1,270--
Total Liabilities$80,772$64,273▼ $16,499
Net Assets / Fund Balance
Unrestricted Net Assets$1,900,400$1,814,782▼ $85,618
Temporarily Rstr Net Assets$25,991$18,850▼ $7,141
Permanently Rstr Net Assets$5,000$5,000→ $0
Total Net Assets Fund Balance$1,931,391$1,838,632▼ $92,759
Total Liabilities and Net Assets / Fund Balance$2,012,163$1,902,905▼ $109,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,387,064$854,897$2,241,961
Other Land Buildings$284,728$177,831$462,559
Equipment$11,922$68,507$80,429
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael NelsonExecutive DiFT$51,173$7,127$58,300
Jesse TunisonDirector--$9,510$9,510
Jelena ClayDirector--$4,121$4,121
Emily HerbVice Preside-$673$2,983$3,656
Hugh JenkinsBoard Chair--$3,588$3,588
Tad SewellDirector--$1,326$1,326
Desiree Moana CruzDirector--$350$350

Board Members and Trustees

NameTitle
Linda Kapuniai RosehillDirector
Lynda GretzDirector
Philippe NaultDirector
William HamiltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$159,805
Program Service Revenue
$521,764
Investment Income
$-17,139
Other Revenue
$20,901
All Other Contributions
$57,673
Change in Net Assets
$-92,759

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table100$28,794Selling Price
Total Noncash Contributions100$28,794-

Audited Revenue Reconciliation

Revenue per Audited Statements
$685,331
Revenue Not Reported on Form 990
$17,722
Total Revenue per Audited Statements
$703,053
Total Revenue per Form 990
$685,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$459,342
Salaries, Compensation, and Employee Benefits$318,748
Total Fundraising Expense$31,319
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,350$18,333$9,556$171,239
Depreciation Depletion$48,647$50,632-$99,279
Other Employee Benefits$74,680$9,551$4,978$89,209
Fees for Services Other$63,533$14,308-$77,841
Current Officers, Directors, Trustees, and Key Employees$48,805$6,242$3,253$58,300
Fees for Services Accounting$30,447$16,921-$47,368
Office Expenses$31,145$2,103$7,833$41,081
Occupancy$26,760$782-$27,542
All Other Expenses$12,367$7,090-$19,457
Other Expenses$12,288$4,576$5,699$16,864
Advertising$15,820$265-$16,085
Information Technology$13,598$828-$14,426
Insurance$8,086$2,223-$10,309
Travel$2,238$688-$2,926
Fees for Services Legal$866$482-$1,348
Total Functional Expenses$610,852$135,919$31,319$778,090

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$795,812
Expenses per Audited Statements$778,090
Total Expenses per Form 990$778,090
Expenses Not Reported on Form 990$17,722
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,567
Fundraising Direct Expenses$10,055
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Love the Arts$47,216$15,322$4,380$10,942
Total Events$47,216$15,322$9,862$5,460
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by the board before filing.”

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

“Conflict of interest disclosure is updated annually and reviewed by the board.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the ceo is determined by the board of directors based on the organization's budget, market data for the position, and comparable local compensation rates.”

Form 990, Page 6, Part VI, Line 15B

“The compensation for key employees and officers is determined by the oganization's budget, market data for the position, and comparable local compensation rates.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request. Form 990 is also available on guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Volcano Art Center
EIN
99-0162321
Phone
8089678222
Address
PO BOX 129, VOLCANO, HI 96785

Signing Officer

Name
Michael Nelson
Title
Executive Director
Phone
8089678222
Signed
2018-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hugh Jenkins
Formed
1975
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
47

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The volcano art center's (vac) mission is to promote, develop, and perpetuate the artistic and cultural heritage of hawaii's people and environment through activities in the visual, literal, and performance arts. The vac seeks to share the mission with a broad range of individuals, groups, and communities who share common interests and goals.”

Form 990, Part IX, Line 11G

“Artist/instructor fees 48,017 8,474 0 contract labor 7,160 1,190 0 grant writer 8,356 4,644 0 total 63,533 14,308 0”

Form 990, Part XI, Line 9

“Fundraising expenses 10,055 loss on disposal 7,667 fundraising expenses -10,055 loss on disposal -7,667”

Financial Statement Notes

Schedule D, Page 3, Part X

“Vac is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, vac may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2017 and 2016. Vac files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawai'i. The organization is generally no longer subject to examination by the internal revenue service for years before 2014.”

Schedule D, Page 4, Part XI, Line 2D

“Fundraising expenses 10,055 loss on disposal 7,667”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising expenses 10,055 loss on disposal 7,667”

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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/MissionDesc0THE VOLCANO ART CENTER'S (VAC) MISSION IS TO PROMOTE, DEVELOP, AND PERPETUATE THE ARTISTIC AND CULTURAL HERITAGE OF HAWAII'S PEOPLE AND ENVIRONMENT THROUGH ACTIVITIES IN THE VISUAL, LITERAL, AND PERFORMANCE ARTS. THE VAC SEEKS TO SHARE THE MISSION WITH A BROAD RANGE OF INDIVIDUALS, GROUPS, AND COMMUNITIES WHO SHARE COMMON INTERESTS AND GOALS.
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IRS990/OtherExpensesGrp/ProgramServicesAmt129089
IRS990/OtherExpensesGrp/ProgramServicesAmt225180
IRS990/OtherExpensesGrp/ProgramServicesAmt312288
IRS990/OtherExpensesGrp/TotalAmt029652
IRS990/OtherExpensesGrp/TotalAmt129089
IRS990/OtherExpensesGrp/TotalAmt226075
IRS990/OtherExpensesGrp/TotalAmt316864
IRS990/OtherLiabilitiesGrp/BOYAmt01270
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS AND OTHER INC
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09556
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018333
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0143350
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171239
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt05000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08528
IRS990/PrincipalOfficerNm0HUGH JENKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0SALES OF INVENTORY
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0453724
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt168040
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt168040
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt068040
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0439276
IRS990/PYOtherRevenueAmt020594
IRS990/PYProgramServiceRevenueAmt0525804
IRS990/PYRevenuesLessExpensesAmt0-151361
IRS990/PYSalariesCompEmpBnftPaidAmt0367327
IRS990/PYTotalExpensesAmt0806603
IRS990/PYTotalRevenueAmt0655242
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-92759
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03015
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0446908
IRS990/SavingsAndTempCashInvstGrp/BOYAmt085350
IRS990/SavingsAndTempCashInvstGrp/EOYAmt085401
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt05000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt09000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt017000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt049600
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt080600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0159805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0108827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0111616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0165821
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0174808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0720877
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03066
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02323
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt053
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09650
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0532138
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0534339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0541438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0901562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01034623
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03544100
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt017567
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt023997
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt029938
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0102613
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0250
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0174365
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,902,905
Liabilities
$64,273
Net assets
$1,838,632
Revenue
$685,331
Expenses
$778,090
Net income
-$92,759
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.48$1.61$1.10$1.23$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.51$1.74$1.14$1.11$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.09$1.70$1.02$0.97$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.72$0.07$1.65$0.84$0.73$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.66$0.11$1.55$0.57$0.69$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.71$0.04$1.67$0.74$0.86$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.07$1.79$0.73$0.78$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.90$0.06$1.84$0.69$0.78$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.01$0.08$1.93$0.66$0.81$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.06$2.08$0.68$0.69$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.06$2.10$0.68$0.64$0.04
2013Summary only. Only limited summary data is available for this year.$2.20$0.14$2.05$0.70$0.88$0.18
2012Summary only. Only limited summary data is available for this year.$2.33$0.10$2.24$0.77$0.93$0.16
2011Summary only. Only limited summary data is available for this year.$2.47$0.07$2.40$0.74$0.96$0.23