Civic Intelligence

Paul Bunyan Transit

990 • Fiscal year 2020 • EIN 41-1938374

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 19, 2023

706 Railroad St SEBemidji, MN 56601

(218) 751-8765

Siviq Scores

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

Liabilities / Assets

44th percentile

0.03x

Higher debt load relative to assets than 44% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

72nd percentile

26%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$97,746

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

2.5%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$4,508,945

Up $524,304 (+13%) from 2019

Net Assets

Up

$4,388,308

Up $612,054 (+16%) from 2019

Liabilities

Down

$120,637

Down $87,750 (-42%) from 2019

Revenue

Up

$2,398,554

Up $57,717 (+2.5%) from 2019

Expenses

Down

$1,786,500

Down $219,280 (-11%) from 2019

Net Income

Up

$612,054

Up $276,997 (+83%) from 2019

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$0Assets 2010: $2,520,149Liabilities 2010: $264,433Net Assets 2010: $2,255,7162010Assets 2011: $2,669,665Liabilities 2011: $80,711Net Assets 2011: $2,588,9542011Assets 2012: $2,760,485Liabilities 2012: $83,604Net Assets 2012: $2,676,8812012Assets 2013: $2,883,230Liabilities 2013: $95,559Net Assets 2013: $2,787,6712013Assets 2014: $2,894,497Liabilities 2014: $98,616Net Assets 2014: $2,795,8812014Assets 2015: $3,012,558Liabilities 2015: $84,327Net Assets 2015: $2,928,2312015Assets 2016: $3,393,410Liabilities 2016: $196,021Net Assets 2016: $3,197,3892016Assets 2017: $3,493,836Liabilities 2017: $112,389Net Assets 2017: $3,381,4472017Assets 2018: $3,555,621Liabilities 2018: $114,424Net Assets 2018: $3,441,1972018Assets 2019: $3,984,641Liabilities 2019: $208,387Net Assets 2019: $3,776,2542019Assets 2020: $4,508,945Liabilities 2020: $120,637Net Assets 2020: $4,388,3082020Assets 2021: $3,950,799Liabilities 2021: $469,906Net Assets 2021: $3,480,8932021Assets 2022: $4,238,654Liabilities 2022: $709,996Net Assets 2022: $3,528,6582022Assets 2023: $3,910,484Liabilities 2023: $467,644Net Assets 2023: $3,442,8402023Assets 2024: $4,858,065Liabilities 2024: $676,050Net Assets 2024: $4,182,0152024

Highlighted filing

2020

Assets$4,508,945
Liabilities$120,637
Net Assets$4,388,308

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,297,780Expenses 2010: $998,000Net Income 2010: $1,299,7802010Revenue 2011: $1,406,139Expenses 2011: $1,072,902Net Income 2011: $333,2372011Revenue 2012: $1,150,355Expenses 2012: $1,062,428Net Income 2012: $87,9272012Revenue 2013: $1,296,733Expenses 2013: $1,185,943Net Income 2013: $110,7902013Revenue 2014: $1,212,560Expenses 2014: $1,204,350Net Income 2014: $8,2102014Revenue 2015: $1,694,124Expenses 2015: $1,561,774Net Income 2015: $132,3502015Revenue 2016: $1,913,631Expenses 2016: $1,644,473Net Income 2016: $269,1582016Revenue 2017: $1,938,729Expenses 2017: $1,754,671Net Income 2017: $184,0582017Revenue 2018: $1,957,194Expenses 2018: $1,897,444Net Income 2018: $59,7502018Revenue 2019: $2,340,837Expenses 2019: $2,005,780Net Income 2019: $335,0572019Revenue 2020: $2,398,554Expenses 2020: $1,786,500Net Income 2020: $612,0542020Revenue 2021: $934,203Expenses 2021: $1,841,618Net Income 2021: -$907,4152021Revenue 2022: $1,953,523Expenses 2022: $1,905,758Net Income 2022: $47,7652022Revenue 2023: $1,932,213Expenses 2023: $2,018,031Net Income 2023: -$85,8182023Revenue 2024: $2,578,951Expenses 2024: $1,839,776Net Income 2024: $739,1752024

Highlighted filing

2020

Revenue$2,398,554
Expenses$1,786,500
Net Income$612,054
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 19, 2023
Return Version
2020v4.0
Gross Receipts
$2,398,554
Mission and Program Overview

Mission

Our purpose at paul bunyan transit is to provide public transportation through our city and county bus system and our volunteer driver program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,315,637$2,082,459▼ $233,178
Cash and Non-Interest-Bearing Accounts-$1,028,085-
Savings and Temporary Cash Investments$1,240,130$947,448▼ $292,682
Pledges and Grants Receivable$300,233$346,659▲ $46,426
Prepaid Expenses and Deferred Charges$57,650$65,678▲ $8,028
Accounts Receivable$70,991$38,616▼ $32,375
Total Assets$3,984,641$4,508,945▲ $524,304
Liabilities
Accounts Payable and Accrued Expenses$208,387$120,637▼ $87,750
Total Liabilities$208,387$120,637▼ $87,750
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,836,992$3,445,267▲ $608,275
Net Assets With Donor Restrictions$939,262$943,041▲ $3,779
Total Net Assets Fund Balance$3,776,254$4,388,308▲ $612,054
Total Liabilities and Net Assets / Fund Balance$3,984,641$4,508,945▲ $524,304

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$689,994$1,096,394$1,786,388
Buildings$1,241,188$431,689$1,672,877
Land$151,277-$151,277
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lezlie GrubichExec DirectoFT$82,875$14,871$97,746
Luann BleilerOp/saf MngrFT$66,482$16,217$82,699

Board Members and Trustees

NameTitle
Jean FeiaPresident
Casey MccarthyDirector
Bob ConnorSecretary
Dawn CarpenterTreasurer
Lisa BrunsVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,194,126
Program Service Revenue
$163,297
Investment Income
$7,828
Other Revenue
$33,303
Change in Net Assets
$612,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,398,554
Total Revenue per Audited Statements
$2,398,554
Total Revenue per Form 990
$2,398,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,128,085
Other Expenses$658,415
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$762,671$9,820-$772,491
Depreciation Depletion$234,831--$234,831
Current Officers, Directors, Trustees, and Key Employees-$149,357-$149,357
Other Employee Benefits$104,414$31,088-$135,502
Insurance$120,144--$120,144
Payroll Taxes$59,061$11,674-$70,735
Occupancy$47,097$9,646-$56,743
Office Expenses$11,024$3,488-$14,512
Fees for Services Accounting$5,623$1,152-$6,775
Other Expenses$6,465--$6,465
All Other Expenses$4,771--$4,771
Travel-$3,524-$3,524
Total Functional Expenses$1,566,751$219,749$0$1,786,500

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,786,500
Total Expenses per Audited Statements$1,786,500
Total Expenses per Form 990$1,786,500
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
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, Page 6, Part VI, Line 8B

There is only one governing board with authority.

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

The board of directors is provided a copy of the draft form 990 prior to the board meeting at which it will be approved. Questions that any board member may have will be addressed a the board meeting before approval of the filing of the 990.

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

The executive director's compensation is independently reviewed annually by the board of directors.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Paul Bunyan Transit
EIN
41-1938374
Phone
2187518765
Address
706 RAILROAD ST SE, BEMIDJI, MN 56601

Signing Officer

Name
Lezlie Grubich
Title
Exec Director
Phone
2187518765
Signed
2023-06-19

Organization Details

Principal Officer
Lezlie Grubich
Formed
1999
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
34
Volunteers
12

Preparer

Firm
Kba Peterson Associates Inc
Address
2901 BEMIDJI AVENUE NORTH, BEMIDJI, MN 56601
Preparer
Jennifer M Larson CPA
Phone
2184442727
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Return corrected for audit adjustments.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization qualifies as a tax-exempt organization under section 501 (c)(4) of the internal revenue code, and therefore, has no provision for income taxes. It is not a private foundation. The organization is not a private foundation and contributions to the organization qualify as charitable tax deductions by the contributor. The organization does not have any uncertain tax positions or unrelated business income. The organization files as a tax-exempt organization. Should that status be challanged in the future, all years since inception would be subject to review by the interal revenue service.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReconcilationRevenueExpnssAmt0612054
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0163297
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01240130
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0947448
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01241188
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0431689
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01672877
IRS990ScheduleD/EquipmentGrp/BookValueAmt0689994
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01096394
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01786388
IRS990ScheduleD/ExpensesSubtotalAmt01786500
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0151277
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0151277
IRS990ScheduleD/RevenueSubtotalAmt02398554
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(4) OF THE INTERNAL REVENUE CODE, AND THEREFORE, HAS NO PROVISION FOR INCOME TAXES. IT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS CHARITABLE TAX DEDUCTIONS BY THE CONTRIBUTOR. THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR UNRELATED BUSINESS INCOME. THE ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLANGED IN THE FUTURE, ALL YEARS SINCE INCEPTION WOULD BE SUBJECT TO REVIEW BY THE INTERAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02082459
IRS990ScheduleD/TotalExpensesPerForm990Amt01786500
IRS990ScheduleD/TotalRevenuePerForm990Amt02398554
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02398554
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01786500
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN CORRECTED FOR AUDIT ADJUSTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS ONLY ONE GOVERNING BOARD WITH AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE DRAFT FORM 990 PRIOR TO THE BOARD MEETING AT WHICH IT WILL BE APPROVED. QUESTIONS THAT ANY BOARD MEMBER MAY HAVE WILL BE ADDRESSED A THE BOARD MEETING BEFORE APPROVAL OF THE FILING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS INDEPENDENTLY REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt02194126
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0219749
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01566751
IRS990/TotalFunctionalExpensesGrp/TotalAmt01786500
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0208387
IRS990/TotalLiabilitiesEOYAmt0120637
IRS990/TotalLiabilitiesGrp/BOYAmt0208387
IRS990/TotalLiabilitiesGrp/EOYAmt0120637
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04388308
IRS990/TotalOtherCompensationAmt031088
IRS990/TotalProgramServiceExpensesAmt01566751
IRS990/TotalProgramServiceRevenueAmt0163297
IRS990/TotalReportableCompFromOrgAmt0149357
IRS990/TotalRevenueGrp/ExclusionAmt04828
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199600
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02398554
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03984641
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04508945
IRS990/TravelGrp/ManagementAndGeneralAmt03524
IRS990/TravelGrp/TotalAmt03524
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0706 RAILROAD ST SE
IRS990/USAddress/CityNm0BEMIDJI
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056601
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PAULBUNYANTRANSIT.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LEZLIE GRUBICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02187518765
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAUL BUNYAN TRANSIT
ReturnHeader/Filer/BusinessNameControlTxt0PAUL
ReturnHeader/Filer/EIN0411938374
ReturnHeader/Filer/PhoneNum02187518765
ReturnHeader/Filer/USAddress/AddressLine1Txt0706 RAILROAD ST SE
ReturnHeader/Filer/USAddress/CityNm0BEMIDJI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411859070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KBA PETERSON ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02901 BEMIDJI AVENUE NORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEMIDJI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056601
ReturnHeader/PreparerPersonGrp/PhoneNum02184442727
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER M LARSON CPA
ReturnHeader/ReturnTs02023-06-20T08:34:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEZLIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GRUBICH
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$0.68$4.18$2.58$1.84$0.74
2023Detailed filing. Detailed filing data is available for this year.$3.91$0.47$3.44$1.93$2.02$0.09
2022Detailed filing. Detailed filing data is available for this year.$4.24$0.71$3.53$1.95$1.91$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.95$0.47$3.48$0.93$1.84$0.91
2020Detailed filing. Detailed filing data is available for this year.$4.51$0.12$4.39$2.40$1.79$0.61
2019Detailed filing. Detailed filing data is available for this year.$3.98$0.21$3.78$2.34$2.01$0.34
2018Detailed filing. Detailed filing data is available for this year.$3.56$0.11$3.44$1.96$1.90$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.49$0.11$3.38$1.94$1.75$0.18
2016Detailed filing. Detailed filing data is available for this year.$3.39$0.20$3.20$1.91$1.64$0.27
2015Detailed filing. Detailed filing data is available for this year.$3.01$0.08$2.93$1.69$1.56$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.10$2.80$1.21$1.20$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.88$0.10$2.79$1.30$1.19$0.11
2012Summary only. Only limited summary data is available for this year.$2.76$0.08$2.68$1.15$1.06$0.09
2011Summary only. Only limited summary data is available for this year.$2.67$0.08$2.59$1.41$1.07$0.33
2010Summary only. Only limited summary data is available for this year.$2.52$0.26$2.26$2.30$1.00$1.30