Civic Intelligence

Rockcastle Karst Conservancy Inc.

990 • Fiscal year 2021 • EIN 20-1169061

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 15, 2022

61 Denny Cemetery RdMt Vernon, KY 40456

(513) 378-2209

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

9th percentile

-32%

Higher net margin than 9% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

19th percentile

-3.7%

Faster asset growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

51%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$505,107

Down $19,607 (-3.7%) from 2020

Net Assets

Down

$505,002

Down $14,631 (-2.8%) from 2020

Liabilities

Down

$105

Down $4,976 (-98%) from 2020

Revenue

Up

$32,380

Up $10,926 (+51%) from 2020

Expenses

Up

$42,586

Up $27,205 (+177%) from 2020

Net Income

Down

-$10,206

Down $16,279 (-268%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $427,967Liabilities 2011: $12,0292011Assets 2012: $423,184Liabilities 2012: $622012Assets 2013: $429,167Liabilities 2013: $882013Assets 2014: $436,012Liabilities 2014: $162014Assets 2015: $438,001Liabilities 2015: $1602015Assets 2016: $473,256Liabilities 2016: $1352016Assets 2017: $486,848Liabilities 2017: $02017Assets 2018: $490,716Liabilities 2018: $60,0002018Assets 2019: $524,109Liabilities 2019: $10,400Net Assets 2019: $513,7092019Assets 2020: $524,714Liabilities 2020: $5,081Net Assets 2020: $519,6332020Assets 2021: $505,107Liabilities 2021: $105Net Assets 2021: $505,0022021Assets 2022: $579,499Liabilities 2022: $53,435Net Assets 2022: $526,0642022Assets 2023: $584,469Liabilities 2023: $31,534Net Assets 2023: $552,9352023Assets 2024: $591,367Liabilities 2024: $27,147Net Assets 2024: $564,2202024

Highlighted filing

2021

Assets$505,107
Liabilities$105
Net Assets$505,002

Operations Trend

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $34,403Expenses 2011: $25,776Net Income 2011: $8,6272011Revenue 2012: $29,188Expenses 2012: $22,004Net Income 2012: $7,1842012Revenue 2013: $25,307Expenses 2013: $19,503Net Income 2013: $5,8042013Revenue 2014: $25,464Expenses 2014: $18,547Net Income 2014: $6,9172014Revenue 2015: $25,789Expenses 2015: $23,598Net Income 2015: $2,1912015Revenue 2016: $64,636Expenses 2016: $29,205Net Income 2016: $35,4312016Revenue 2017: $32,078Expenses 2017: $18,349Net Income 2017: $13,7292017Revenue 2018: $56,203Expenses 2018: $52,336Net Income 2018: $3,8672018Revenue 2019: $63,754Expenses 2019: $40,759Net Income 2019: $22,9952019Revenue 2020: $21,454Expenses 2020: $15,381Net Income 2020: $6,0732020Revenue 2021: $32,380Expenses 2021: $42,586Net Income 2021: -$10,2062021Revenue 2022: $50,315Expenses 2022: $37,774Net Income 2022: $12,5412022Revenue 2023: $48,407Expenses 2023: $38,262Net Income 2023: $10,1452023Revenue 2024: $53,854Expenses 2024: $42,389Net Income 2024: $11,4652024

Highlighted filing

2021

Revenue$32,380
Expenses$42,586
Net Income-$10,206
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 15, 2022
Return Version
2021v4.0
Gross Receipts
$32,451
Mission and Program Overview

Mission

To purchase, lease, or otherwise manage caves and karst for conservation of watersheds, environmental protection, scientific research, and exploration. To preserve the historic value and property of the Great Saltpetre Cave which is listed on the National Register of Historic Places recognized July 2013 Dept of Interior, register #13000535

To purchase, lease, or otherwise manage caves and karst.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$430,000$430,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$430,000$430,000→ $0
Rtn Earn Endowment Incm Other Fnds$9,311$38,279▲ $28,968
Cash and Non-Interest-Bearing Accounts$54,062$36,723▼ $17,339
Cap Stk Tr Prin Current Funds$80,322$36,723▼ $43,599
Savings and Temporary Cash Investments$26,260$23,275▼ $2,985
Loans From Officers Directors$5,000$0▼ $5,000
Inventories for Sale or Use$1,304$2,001▲ $697
Accounts Receivable$0$20▲ $20
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$524,714$505,107▼ $19,607
Other Assets Total$13,088$13,088→ $0
Liabilities
Accounts Payable and Accrued Expenses$81$105▲ $24
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,081$105▼ $4,976
Net Assets / Fund Balance
Total Net Assets Fund Balance$519,633$505,002▼ $14,631
Total Liabilities and Net Assets / Fund Balance$524,714$505,107▼ $19,607

Asset Categories

AssetBook ValueDepreciationBasis
Land$430,000-$430,000
Buildings$0$0$0
Other Land Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$26,260$2,415▼ $4,501$0$24,174
2020$19,315$4,500▲ $2,445$0$26,260
2019$16,757$0▲ $2,558$0$19,315
2018$17,689$600▼ $737$795$16,757
2017$12,698$3,191▲ $1,800$0$17,689
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary GratschChair
Patrick GibsonVice-Chair
Gary O'dellno title
Janice GottSecretary
Werner JudTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,230
Program Service Revenue
$21,614
Investment Income
$21
Other Revenue
$1,515
All Other Contributions
$6,093
Change in Net Assets
$-10,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,586
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
Insurance$0$2,250$0$2,250
Office Expenses$0$306$0$306
Fees for Service Investment Mgmnt Fees$0$123$0$123
Fees for Services Accounting$93$0$0$93
Advertising$55$0$0$55
Conferences and Meetings$33$0$0$33
Fees for Services Management$0$3$0$3
Total Functional Expenses$39,904$2,682$0$42,586
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$5,000$0▼ $5,000
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members pay yearly dues to help support RKC

Form 990, Part VI, Section A, Line 7A

Elections among our membership are held annually to select the RKC Board

Form 990, Part VI, Section A, Line 9

Mary Gratsch 3739 Quante Ave. Cincinnati, OH 45211. Patrick Gibson 4211 Caswell Rd Johnstown, OH 43031. Janice Gott 6161 Grand Vista Ave. Cincinnati, OH 45213. Gary O'Dell P.O. Box 724 Morehead, KY 40350. Werner Jud 1044 Vacationland Dr. Cincinnati, OH 45231

Form 990, Part VI, Section B, Line 11B

990 form distributed as PDF via email

Form 990, Part VI, Section C, Line 19

Governing documents available on website and request. Financial statements available on request.

Filing and Contact Details

Filer

Filer Name
Rockcastle Karst Conservancy Inc
EIN
20-1169061
Phone
5133782209
Address
61 Denny Cemetery Rd, Mt Vernon, KY 40456

Signing Officer

Name
Werner G Jud
Title
Treasurer and Director
Phone
5133782209
Signed
2022-08-15

Organization Details

Principal Officer
Werner Jud
Formed
2004
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
50
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Two endowment funds. This includes previously established RKC Life Member endowment for a permanent source of income. The purpose of this fund is to generate annual income which would otherwise come from those members by their annual renewal. A second endowment Legacy fund, initiated this tax year, for the purpose of receiving donations and bequests to further the mission of Rockcastle Karst Conservancy.

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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt02640
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt012
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt012
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0To purchase, lease, or otherwise manage caves and karst for conservation of watersheds, environmental protection, scientific research, and exploration. To preserve the historic value and property of the Great Saltpetre Cave which is listed on the National Register of Historic Places recognized July 2013 Dept of Interior, register #13000535
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0519633
IRS990/NetAssetsOrFundBalancesEOYAmt0505002
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-4272
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt055
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0306
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0306
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013088
IRS990/OtherAssetsTotalGrp/EOYAmt013088
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0GSP maintenance & utilities
IRS990/OtherExpensesGrp/Desc1GSP Special events on site
IRS990/OtherExpensesGrp/Desc2GSP Special projects on site
IRS990/OtherExpensesGrp/Desc3Friends of GSP
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt024273
IRS990/OtherExpensesGrp/ProgramServicesAmt11175
IRS990/OtherExpensesGrp/ProgramServicesAmt214275
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt024273
IRS990/OtherExpensesGrp/TotalAmt11175
IRS990/OtherExpensesGrp/TotalAmt214275
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0temp fund for caretaker departure
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01500
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt01512
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0430000
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0430000
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Werner Jud
IRS990/PriorPeriodAdjustmentsAmt0-153
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0GSP camping donations
IRS990/ProgramServiceRevenueGrp/Desc1GSP General donations
IRS990/ProgramServiceRevenueGrp/Desc2GSP facility use donations
IRS990/ProgramServiceRevenueGrp/Desc3Friends of GSP
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015470
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14934
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2710
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14934
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3500
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgSrvcAccomActy2Grp/Desc0Acquire new cave entrances. Environmental protection through preservation of karst, watersheds, and cave entrances. Raise public awareness of importance of clean water and biodiversity, both in and out of the cave using brochures, newsletters, and direct communication to existing membership. Recruit others to become members of RKC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt055
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00

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.$5.91$0.27$5.64$0.54$0.42$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.84$0.32$5.53$0.48$0.38$0.10
2022Detailed filing. Detailed filing data is available for this year.$5.79$0.53$5.26$0.50$0.38$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$0.32$0.43$0.10
2020Detailed filing. Detailed filing data is available for this year.$5.25$0.05$5.20$0.21$0.15$0.06
2019Summary only. Only limited summary data is available for this year.$5.24$0.10$5.14$0.64$0.41$0.23
2018Summary only. Only limited summary data is available for this year.$4.91$0.60$0.56$0.52$0.04
2017Summary only. Only limited summary data is available for this year.$4.87$0.00$0.32$0.18$0.14
2016Summary only. Only limited summary data is available for this year.$4.73$0.00$0.65$0.29$0.35
2015Summary only. Only limited summary data is available for this year.$4.38$0.00$0.26$0.24$0.02
2014Summary only. Only limited summary data is available for this year.$4.36$0.00$0.25$0.19$0.07
2013Summary only. Only limited summary data is available for this year.$4.29$0.00$0.25$0.20$0.06
2012Summary only. Only limited summary data is available for this year.$4.23$0.00$0.29$0.22$0.07
2011Summary only. Only limited summary data is available for this year.$4.28$0.12$0.34$0.26$0.09