Civic Intelligence

Siletz Valley School

990 • Fiscal year 2018 • EIN 02-0704277

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 07, 2019

245 NW James Frank AveSiletz, OR 97380

(541) 444-1100

Siviq Scores

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

Liabilities / Assets

94th percentile

1.17x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

1.30x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

65th percentile

$91,885

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-9.2%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,686,786

Down $369,604 (-18%) from 2017

Net Assets

Down

-$288,585

Down $191,408 (-197%) from 2017

Liabilities

Down

$1,975,371

Down $178,196 (-8.3%) from 2017

Revenue

Down

$1,519,358

Down $154,231 (-9.2%) from 2017

Expenses

Down

$1,710,766

Down $23,658 (-1.4%) from 2017

Net Income

Down

-$191,408

Down $130,573 (-215%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $292,211Liabilities 2011: $100,190Net Assets 2011: $192,0212011Assets 2012: $581,687Liabilities 2012: $75,145Net Assets 2012: $506,5422012Assets 2013: $770,613Liabilities 2013: $86,083Net Assets 2013: $684,5302013Assets 2014: $792,308Liabilities 2014: $76,911Net Assets 2014: $715,3972014Assets 2015: $1,095,612Liabilities 2015: $572,051Net Assets 2015: $523,5612015Assets 2016: $1,075,509Liabilities 2016: $1,063,839Net Assets 2016: $11,6702016Assets 2017: $2,056,390Liabilities 2017: $2,153,567Net Assets 2017: -$97,1772017Assets 2018: $1,686,786Liabilities 2018: $1,975,371Net Assets 2018: -$288,5852018Assets 2019: $1,863,722Liabilities 2019: $2,094,957Net Assets 2019: -$231,2352019Assets 2020: $2,911,045Liabilities 2020: $2,067,434Net Assets 2020: $843,6112020Assets 2021: $3,640,037Liabilities 2021: $2,233,607Net Assets 2021: $1,406,4302021Assets 2022: $3,858,634Liabilities 2022: $2,142,038Net Assets 2022: $1,716,5962022Assets 2023: $4,608,105Liabilities 2023: $2,948,889Net Assets 2023: $1,659,2162023Assets 2024: $4,846,911Liabilities 2024: $2,857,915Net Assets 2024: $1,988,9962024

Highlighted filing

2018

Assets$1,686,786
Liabilities$1,975,371
Net Assets-$288,585

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,460,856Expenses 2011: $1,419,520Net Income 2011: $41,3362011Revenue 2012: $1,641,559Expenses 2012: $1,336,151Net Income 2012: $305,4082012Revenue 2013: $1,674,935Expenses 2013: $1,496,947Net Income 2013: $177,9882013Revenue 2014: $1,628,556Expenses 2014: $1,597,689Net Income 2014: $30,8672014Revenue 2015: $1,669,743Expenses 2015: $1,238,185Net Income 2015: $431,5582015Revenue 2016: $1,674,627Expenses 2016: $2,186,518Net Income 2016: -$511,8912016Revenue 2017: $1,673,589Expenses 2017: $1,734,424Net Income 2017: -$60,8352017Revenue 2018: $1,519,358Expenses 2018: $1,710,766Net Income 2018: -$191,4082018Revenue 2019: $1,642,194Expenses 2019: $1,584,843Net Income 2019: $57,3512019Revenue 2020: $3,370,703Expenses 2020: $2,346,973Net Income 2020: $1,023,7302020Revenue 2021: $2,851,698Expenses 2021: $2,288,879Net Income 2021: $562,8192021Revenue 2022: $3,205,708Expenses 2022: $2,895,542Net Income 2022: $310,1662022Revenue 2023: $3,688,104Expenses 2023: $3,745,484Net Income 2023: -$57,3802023Revenue 2024: $4,076,433Expenses 2024: $3,746,653Net Income 2024: $329,7802024

Highlighted filing

2018

Revenue$1,519,358
Expenses$1,710,766
Net Income-$191,408
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 7, 2019
Return Version
2017v2.2
Gross Receipts
$1,519,358
Mission and Program Overview

Mission

To provide educational services to kindergarten through twelfth grade students of siletz, oregon.

To provide educational services to kindergarten through eighth grade students of siletz, oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$667,774$680,590▲ $12,816
Cash and Non-Interest-Bearing Accounts$177,265$168,799▼ $8,466
Land, Buildings, and Equipment, Net$94,167$148,266▲ $54,099
Accounts Receivable$31,482$75,509▲ $44,027
Total Assets$2,056,390$1,686,786▼ $369,604
Other Assets Total$1,085,702$613,622▼ $472,080
Liabilities
Other Liabilities$2,088,636$1,839,645▼ $248,991
Accounts Payable and Accrued Expenses$64,931$81,237▲ $16,306
Unsecured Notes Loans Payable-$54,489-
Total Liabilities$2,153,567$1,975,371▼ $178,196
Net Assets / Fund Balance
Temporarily Rstr Net Assets$85,598$107,587▲ $21,989
Unrestricted Net Assets$-182,775$-396,172▼ $213,397
Total Net Assets Fund Balance$-97,177$-288,585▼ $191,408
Total Liabilities and Net Assets / Fund Balance$2,056,390$1,686,786▼ $369,604

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,714$52,253-
Equipment$122,552$107,426-
Other Assets Org$613,622--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sam TupouSchool DirectorFT$70,443$21,442$91,885
Katie LindstromChairPT$13,134$2,937$16,071

Board Members and Trustees

NameTitle
Stuart WhiteheadVice Chair
Larry ParkerDirector
Mike DarcySecretary
Christina BushnellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,487,195
Program Service Revenue
$0
Investment Income
$1,332
Other Revenue
$30,831
All Other Contributions
$293,852
Change in Net Assets
$-191,408

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,519,358
Total Revenue per Audited Statements
$1,519,358
Total Revenue per Form 990
$1,519,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,322,596
Other Expenses$388,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$542,724$152,332-$695,056
Pension Plan Contributions$233,089$134,423-$367,512
Occupancy-$171,948-$171,948
Current Officers, Directors, Trustees, and Key Employees-$108,333-$108,333
Payroll Taxes$54,541$21,650-$76,191
Other Employee Benefits$49,685$25,819-$75,504
Travel$33,933$19,572-$53,505
Fees for Services Accounting-$41,440-$41,440
Insurance-$27,618-$27,618
Office Expenses-$22,520-$22,520
Information Technology$5,064$12,313-$17,377
Depreciation Depletion$6,885--$6,885
Fees for Services Other-$3,176-$3,176
Other Expenses$83$912-$995
Advertising-$594-$594
Total Functional Expenses$930,102$780,664$0$1,710,766

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,710,766
Total Expenses per Audited Statements$1,710,766
Total Expenses per Form 990$1,710,766
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Proportionate Share of Net Pension$1,782,785
Pension Related Deferrals$56,860
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 governing body review Part VI line 11

A copy of the draft of the 990 is available for all voting members of the voard to review between three to five business days before it is signed and submitted to the internal revenue service. Each board member is notified and an electronic copy is available upon request.

Governing documents etc available to public Part VI line 19

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

Filing and Contact Details

Filer

Filer Name
Siletz Valley School
EIN
02-0704277
Address
245 NW JAMES FRANK AVE, SILETZ, OR 97380

Signing Officer

Name
Sam Tupou
Title
School Director
Phone
5414441100
Signed
2019-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
59
Volunteers
6

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97266
Preparer
Roy R Rogers
Phone
5036848421
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11782785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PROPORTIONATE SHARE OF NET PENSION
IRS990ScheduleD/RevenueSubtotalAmt01519358
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0148266
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0613622
IRS990ScheduleD/TotalExpensesPerForm990Amt01710766
IRS990ScheduleD/TotalLiabilityAmt01839645
IRS990ScheduleD/TotalRevenuePerForm990Amt01519358
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01519358
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01710766
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SCHOOL RECEIVES FUNDING FROM THE OREGON DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1POLICIES ARE PUBLISHED ON THE SCHOOLS WEBSITE AND IN THE NEWSPAPER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE DRAFT OF THE 990 IS AVAILABLE FOR ALL VOTING MEMBERS OF THE VOARD TO REVIEW BETWEEN THREE TO FIVE BUSINESS DAYS BEFORE IT IS SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. EACH BOARD MEMBER IS NOTIFIED AND AN ELECTRONIC COPY IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SILETZ VALLEY EARLY COLLEGE ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0352269965
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0245 JAMES FRANK AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Siletz
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097380
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt085598
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0107587
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02056390
IRS990/TotalAssetsEOYAmt01686786
IRS990/TotalAssetsGrp/BOYAmt02056390
IRS990/TotalAssetsGrp/EOYAmt01686786
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01487195
IRS990/TotalEmployeeCnt059
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0780664
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0930102
IRS990/TotalFunctionalExpensesGrp/TotalAmt01710766
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02153567
IRS990/TotalLiabilitiesEOYAmt01975371
IRS990/TotalLiabilitiesGrp/BOYAmt02153567
IRS990/TotalLiabilitiesGrp/EOYAmt01975371
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-97177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-288585
IRS990/TotalOtherCompensationAmt024379
IRS990/TotalProgramServiceExpensesAmt0930102
IRS990/TotalReportableCompFromOrgAmt083577
IRS990/TotalRevenueGrp/ExclusionAmt01332
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030831
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01519358
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02056390
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01686786
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt019572
IRS990/TravelGrp/ProgramServicesAmt033933
IRS990/TravelGrp/TotalAmt053505
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-182775
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-396172
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt054489
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SILETZSCHOOLS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM TUPOU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SCHOOL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05414441100
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SILETZ VALLEY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SILE
ReturnHeader/Filer/EIN0020704277
ReturnHeader/Filer/USAddress/AddressLine1Txt0245 NW JAMES FRANK AVE
ReturnHeader/Filer/USAddress/CityNm0SILETZ
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097380
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId040F906C59A2AD28313F73D1F92E2D72F37463555

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$2.86$1.99$4.08$3.75$0.33
2023Detailed filing. Detailed filing data is available for this year.$4.61$2.95$1.66$3.69$3.75$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$2.14$1.72$3.21$2.90$0.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$2.23$1.41$2.85$2.29$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$2.07$0.84$3.37$2.35$1.02
2019Detailed filing. Detailed filing data is available for this year.$1.86$2.09$0.23$1.64$1.58$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.69$1.98$0.29$1.52$1.71$0.19
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$2.15$0.10$1.67$1.73$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$1.06$0.01$1.67$2.19$0.51
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.57$0.52$1.67$1.24$0.43
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.08$0.72$1.63$1.60$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.77$0.09$0.68$1.67$1.50$0.18
2012Summary only. Only limited summary data is available for this year.$0.58$0.08$0.51$1.64$1.34$0.31
2011Summary only. Only limited summary data is available for this year.$0.29$0.10$0.19$1.46$1.42$0.04