Civic Intelligence

West Haven Child Development Center Inc. Grants Office City Hall

990 • Fiscal year 2016 • EIN 06-0978738

Oct 01, 2015 to Sep 30, 2016 • Filed on Jan 27, 2017

201 Noble StreetWest Haven, CT 06516

(203) 932-2939

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

31st percentile

0.04x

Higher debt load relative to revenue than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

59th percentile

5.3%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$103,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

80th percentile

17%

Faster asset growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$789,868

Up $116,387 (+17%) from 2015

Net Assets

Up

$715,652

Up $106,036 (+17%) from 2015

Liabilities

Up

$74,216

Up $10,351 (+16%) from 2015

Revenue

Up

$1,986,060

Up $286,126 (+17%) from 2015

Expenses

Up

$1,880,024

Up $207,142 (+12%) from 2015

Net Income

Up

$106,036

Up $78,984 (+292%) from 2015

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 2011: $455,925Liabilities 2011: $42,455Net Assets 2011: $413,4702011Assets 2012: $435,334Liabilities 2012: $41,347Net Assets 2012: $393,9872012Assets 2013: $480,517Liabilities 2013: $47,570Net Assets 2013: $432,9472013Assets 2014: $622,333Liabilities 2014: $39,769Net Assets 2014: $582,5642014Assets 2015: $673,481Liabilities 2015: $63,865Net Assets 2015: $609,6162015Assets 2016: $789,868Liabilities 2016: $74,216Net Assets 2016: $715,6522016Assets 2017: $780,946Liabilities 2017: $49,326Net Assets 2017: $731,6202017Assets 2018: $589,869Liabilities 2018: $59,174Net Assets 2018: $530,6952018Assets 2019: $628,730Liabilities 2019: $53,860Net Assets 2019: $574,8702019Assets 2020: $647,247Liabilities 2020: $356,388Net Assets 2020: $290,8592020Assets 2021: $893,886Liabilities 2021: $269,922Net Assets 2021: $623,9642021Assets 2022: $902,567Liabilities 2022: $297,813Net Assets 2022: $604,7542022Assets 2023: $1,125,409Liabilities 2023: $531,159Net Assets 2023: $594,2502023Assets 2024: $959,564Liabilities 2024: $433,920Net Assets 2024: $525,6442024Assets 2025: $1,166,629Liabilities 2025: $476,306Net Assets 2025: $690,3232025

Highlighted filing

2016

Assets$789,868
Liabilities$74,216
Net Assets$715,652

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,620,731Expenses 2011: $1,627,745Net Income 2011: -$7,0142011Revenue 2012: $1,690,566Expenses 2012: $1,710,049Net Income 2012: -$19,4832012Revenue 2013: $1,687,801Expenses 2013: $1,648,841Net Income 2013: $38,9602013Revenue 2014: $1,812,223Expenses 2014: $1,662,606Net Income 2014: $149,6172014Revenue 2015: $1,699,934Expenses 2015: $1,672,882Net Income 2015: $27,0522015Revenue 2016: $1,986,060Expenses 2016: $1,880,024Net Income 2016: $106,0362016Revenue 2017: $2,026,203Expenses 2017: $2,010,235Net Income 2017: $15,9682017Revenue 2018: $1,904,799Expenses 2018: $2,105,725Net Income 2018: -$200,9262018Revenue 2019: $2,052,394Expenses 2019: $2,008,219Net Income 2019: $44,1752019Revenue 2020: $1,834,237Expenses 2020: $2,118,248Net Income 2020: -$284,0112020Revenue 2021: $2,257,960Expenses 2021: $2,211,855Net Income 2021: $46,1052021Revenue 2022: $2,586,364Expenses 2022: $2,605,574Net Income 2022: -$19,2102022Revenue 2023: $3,196,049Expenses 2023: $3,206,553Net Income 2023: -$10,5042023Revenue 2024: $2,842,717Expenses 2024: $2,911,323Net Income 2024: -$68,6062024Revenue 2025: $3,075,796Expenses 2025: $2,911,117Net Income 2025: $164,6792025

Highlighted filing

2016

Revenue$1,986,060
Expenses$1,880,024
Net Income$106,036
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jan 27, 2017
Return Version
2015v3.0
Gross Receipts
$1,986,060
Mission and Program Overview

Mission

The organization provides day care, preschool, school readiness and headstart programs to children ages 6 weeks to 6 years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$264,904$305,054▲ $40,150
Pledges and Grants Receivable$227,559$276,579▲ $49,020
Land, Buildings, and Equipment, Net$154,460$168,205▲ $13,745
Prepaid Expenses and Deferred Charges$26,558$40,030▲ $13,472
Total Assets$673,481$789,868▲ $116,387
Liabilities
Accounts Payable and Accrued Expenses$63,865$74,216▲ $10,351
Total Liabilities$63,865$74,216▲ $10,351
Net Assets / Fund Balance
Unrestricted Net Assets$609,616$715,652▲ $106,036
Total Net Assets Fund Balance$609,616$715,652▲ $106,036
Total Liabilities and Net Assets / Fund Balance$673,481$789,868▲ $116,387

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,241$18,295$109,536
Equipment$76,964$25,767$102,731
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patrice FarquharsonExecutive DirectorFT$103,000$103,000

Board Members and Trustees

NameTitle
John OnofrioPresident/Treas
Mark BergamoVice President
Alison TyliszczakMember
Mindy ChambrelliMember
Nancy BarrMember
Robert RosenbergMember
William BlakeMember
Pamela LorenzoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,508,146
Program Service Revenue
$477,914
Investment Income
$0
Other Revenue
$0
All Other Contributions
$28,275
Change in Net Assets
$106,036

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,986,060
Total Revenue per Audited Statements
$1,986,060
Total Revenue per Form 990
$1,986,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,572,431
Other Expenses$307,593
Total Fundraising Expense$1,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,050,063$36,000$0$1,086,063
Other Employee Benefits$213,770$24,535$0$238,305
Payroll Taxes$85,237$9,926$0$95,163
Current Officers, Directors, Trustees, and Key Employees$0$89,000$0$89,000
Pension Plan Contributions$56,400$7,500$0$63,900
Fees for Services Accounting$0$48,516$0$48,516
Conferences and Meetings$26,456$0$0$26,456
Depreciation Depletion$17,902$0$0$17,902
Fees for Services Other$12,975$0$0$12,975
Other Expenses$12,040$0$0$12,040
Office Expenses$0$10,533$1,123$11,656
Insurance$9,031$2,500$0$11,531
Occupancy$9,000$0$0$9,000
Information Technology$2,400$0$0$2,400
Total Functional Expenses$1,647,642$231,259$1,123$1,880,024

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,880,024
Total Expenses per Audited Statements$1,880,024
Total Expenses per Form 990$1,880,024
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
Filing and Contact Details

Filer

Filer Name
West Haven Child Development Center Inc
EIN
06-0978738
Phone
2039322939
Address
201 Noble Street, West Haven, CT 06516

Signing Officer

Name
Patrice Farquharson
Title
Executive Director
Phone
2039322939
Signed
2017-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrice Farquharson
Formed
1977
Legal Domicile
Ct
Voting Board Members
8
Independent Board Members
8
Employees
43
Volunteers
10

Preparer

Firm
Lynn Durand
Address
47 FAWN HILL RD, KILLINGWORTH, CT 06419-1318
Preparer
Lynn Durand
Phone
8603914212
Supplemental Narrative

Additional Explanations

Pt VI, Line 15B

Board members are required to disclose any conflict as soon as they become aware of it.

Pt VI, Line 15B

Salaries of staff are recommened to the board by the Ed based on market value compenation. The board determines

Pt VI, Line 15B

compenation of the ED,

Pt VI, Line 18

Available upon request. Notices are posted in the

Pt VI, Line 18

administrative offices

Pt VI, Line 19

Upon request.

Pt VI, Line 19

Upon reqeust

Pt VI, Line 11B

The return is provided to the Executive Director, who notifies the board.

Pt VI, Line 12C

The policy is monitored on an on going basis

Pt VI, Line 15A

The compensation of the Ed is set by the board.

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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12749
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0104954
IRS990/OtherExpensesGrp/ProgramServicesAmt18268
IRS990/OtherExpensesGrp/ProgramServicesAmt239146
IRS990/OtherExpensesGrp/ProgramServicesAmt312040
IRS990/OtherExpensesGrp/TotalAmt0104954
IRS990/OtherExpensesGrp/TotalAmt111017
IRS990/OtherExpensesGrp/TotalAmt239146
IRS990/OtherExpensesGrp/TotalAmt312040
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01050063
IRS990/OtherSalariesAndWagesGrp/TotalAmt01086063
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09926
IRS990/PayrollTaxesGrp/ProgramServicesAmt085237
IRS990/PayrollTaxesGrp/TotalAmt095163
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07500
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt056400
IRS990/PensionPlanContributionsGrp/TotalAmt063900
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0227559
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0276579
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026558
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040030
IRS990/PrincipalOfficerNm0PATRICE FARQUHARSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0477914
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROVIDES PRESCHOOL SERVICES TO 42 CHILDREN AND INFANT TODDLER SERVICES TO 23 CHILDREN UNDER SERVICES PROVIDED THROUGH THE OFFICE OF EARLY CHILDHOOD.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0795125
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0814597
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION PROVIDES EARLY HEAD START SERVICES TO 8 INFANTS AND TODDLERS UNDER THE FEDERALEARLY HEAD START COLLABORATIVE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0225876
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0179184
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01264670
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01300
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0236526
IRS990/PYOtherRevenueAmt08750
IRS990/PYProgramServiceRevenueAmt0425214
IRS990/PYRevenuesLessExpensesAmt027052
IRS990/PYSalariesCompEmpBnftPaidAmt01436356
IRS990/PYTotalExpensesAmt01672882
IRS990/PYTotalRevenueAmt01699934
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0106036
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0684597
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01470518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01228726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01206837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01204805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01202481
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06313367
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt06313367
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01470518
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01228726
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01206837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01204805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01202481
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06313367
IRS990ScheduleA/TotalSupportAmt06313367
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt076964
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025767
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102731
IRS990ScheduleD/ExpensesSubtotalAmt01880024
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091241
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018295
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0109536
IRS990ScheduleD/RevenueSubtotalAmt01986060
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168205
IRS990ScheduleD/TotalExpensesPerForm990Amt01880024
IRS990ScheduleD/TotalRevenuePerForm990Amt01986060
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01986060
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01880024
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members are required to disclose any conflict as soon as they become aware of it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Salaries of staff are recommened to the board by the Ed based on market value compenation. The board determines
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2compenation of the ED,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request. Notices are posted in the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4administrative offices
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon reqeust
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The return is provided to the Executive Director, who notifies the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The policy is monitored on an on going basis
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The compensation of the Ed is set by the board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.17$0.48$0.69$3.08$2.91$0.16
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.43$0.53$2.84$2.91$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.53$0.59$3.20$3.21$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.30$0.60$2.59$2.61$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.27$0.62$2.26$2.21$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.36$0.29$1.83$2.12$0.28
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.05$0.57$2.05$2.01$0.04
2018Summary only. Only limited summary data is available for this year.$0.59$0.06$0.53$1.90$2.11$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.73$2.03$2.01$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.07$0.72$1.99$1.88$0.11
2015Summary only. Only limited summary data is available for this year.$0.67$0.06$0.61$1.70$1.67$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.04$0.58$1.81$1.66$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.05$0.43$1.69$1.65$0.04
2012Summary only. Only limited summary data is available for this year.$0.44$0.04$0.39$1.69$1.71$0.02
2011Summary only. Only limited summary data is available for this year.$0.46$0.04$0.41$1.62$1.63$0.01