Civic Intelligence

The Open Gate Ministries Incoporated

990 • Fiscal year 2017 • EIN 51-0154279

Oct 01, 2016 to Sep 30, 2017 • Filed on Nov 20, 2017

511 N K StDinuba, CA 93618

(559) 591-1241

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

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

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

Liabilities / Revenue

24th percentile

0.02x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

32nd percentile

-2.6%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

12th percentile

-9.5%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

66th percentile

14%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Down

$251,016

Down $26,207 (-9.5%) from 2016

Net Assets

Down

$236,901

Down $24,333 (-9.3%) from 2016

Liabilities

Down

$14,115

Down $1,874 (-12%) from 2016

Revenue

Up

$929,177

Up $110,866 (+14%) from 2016

Expenses

Up

$953,510

Up $113,050 (+13%) from 2016

Net Income

Down

-$24,333

Down $2,184 (-9.9%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $250,779Liabilities 2011: $16,919Net Assets 2011: $233,8602011Assets 2012: $336,735Liabilities 2012: $20,972Net Assets 2012: $315,7632012Assets 2013: $297,825Liabilities 2013: $15,955Net Assets 2013: $281,8702013Assets 2014: $299,480Liabilities 2014: $21,008Net Assets 2014: $278,4722014Assets 2015: $302,658Liabilities 2015: $19,275Net Assets 2015: $283,3832015Assets 2016: $277,223Liabilities 2016: $15,989Net Assets 2016: $261,2342016Assets 2017: $251,016Liabilities 2017: $14,115Net Assets 2017: $236,9012017Assets 2018: $211,942Liabilities 2018: $26,518Net Assets 2018: $185,4242018Assets 2019: $257,224Liabilities 2019: $21,219Net Assets 2019: $236,0052019Assets 2020: $328,930Liabilities 2020: $82,312Net Assets 2020: $246,6182020Assets 2021: $343,246Liabilities 2021: $16,196Net Assets 2021: $327,0502021Assets 2022: $401,097Liabilities 2022: $24,489Net Assets 2022: $376,6082022Assets 2023: $316,948Liabilities 2023: $20,475Net Assets 2023: $296,4732023Assets 2024: $428,550Liabilities 2024: $29,614Net Assets 2024: $398,9362024

Highlighted filing

2017

Assets$251,016
Liabilities$14,115
Net Assets$236,901

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $607,866Expenses 2011: $600,068Net Income 2011: $7,7982011Expenses 2012: $517,4372012Expenses 2013: $518,5162013Revenue 2014: $693,758Expenses 2014: $697,156Net Income 2014: -$3,3982014Revenue 2015: $891,403Expenses 2015: $886,492Net Income 2015: $4,9112015Revenue 2016: $818,311Expenses 2016: $840,460Net Income 2016: -$22,1492016Revenue 2017: $929,177Expenses 2017: $953,510Net Income 2017: -$24,3332017Revenue 2018: $816,633Expenses 2018: $868,110Net Income 2018: -$51,4772018Revenue 2019: $895,200Expenses 2019: $844,619Net Income 2019: $50,5812019Revenue 2020: $995,387Expenses 2020: $984,775Net Income 2020: $10,6122020Revenue 2021: $997,629Expenses 2021: $917,198Net Income 2021: $80,4312021Revenue 2022: $1,066,604Expenses 2022: $1,017,045Net Income 2022: $49,5592022Revenue 2023: $1,234,123Expenses 2023: $1,314,218Net Income 2023: -$80,0952023Revenue 2024: $1,467,674Expenses 2024: $1,365,210Net Income 2024: $102,4642024

Highlighted filing

2017

Revenue$929,177
Expenses$953,510
Net Income-$24,333
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Nov 20, 2017
Return Version
2016v3.0
Gross Receipts
$1,115,058
Mission and Program Overview

Mission

Provides assistance to abandoned and battered women and children and also to the homeless, including housing, rental assistance, utility payments, and food.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$111,141$104,962▼ $6,179
Cash and Non-Interest-Bearing Accounts$121,743$101,389▼ $20,354
Inventories for Sale or Use$43,856$44,446▲ $590
Accounts Receivable$483$219▼ $264
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$277,223$251,016▼ $26,207
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,989$14,115▼ $1,874
Total Liabilities$15,989$14,115▼ $1,874
Net Assets / Fund Balance
Unrestricted Net Assets$261,234$236,901▼ $24,333
Total Net Assets Fund Balance$261,234$236,901▼ $24,333
Total Liabilities and Net Assets / Fund Balance$277,223$251,016▼ $26,207

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$258,542--
Land$53,000--
Equipment$27,852--
Other Land Buildings$-234,432$227,607$-6,825
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lester FellandPresident
Debbie RojasDirector
Diane DomingoDirector
Frances BaergDirector
Irene PasillasDirector
Janice MooreDirector
Kathleen KellyDirector
Mary FenskeDirector
Norma RuizDirector
Victor RojasDirector
Ray AndersonExecutive Director
Carolyn NeufeldSecretary
Frances StonerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$918,071
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$11,106
All Other Contributions
$903,898
Change in Net Assets
$-24,333

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Food Inventory$570,603Food Contrib.
Clothing and Household Goods$186,471Thrift Store S
Total Noncash Contributions$757,074-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$570,603
Salaries, Compensation, and Employee Benefits$293,113
Other Expenses$89,794
Total Fundraising Expense$100
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$570,603--$570,603
Other Salaries and Wages$176,943--$176,943
Current Officers, Directors, Trustees, and Key Employees$44,696$20,081-$64,777
Other Employee Benefits$27,015$1,818-$28,833
Payroll Taxes$20,418$2,142-$22,560
Office Expenses$11,185$1,627-$12,812
All Other Expenses$6,189$6,313$100$12,602
Insurance$10,343--$10,343
Depreciation Depletion$6,179--$6,179
Fees for Services Accounting-$5,500-$5,500
Other Expenses$4,659--$4,659
Travel$1,927$600-$2,527
Advertising$114--$114
Total Functional Expenses$915,329$38,081$100$953,510
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,853
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Family/living relationship between debbie and victor rojas

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by ceo prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

ANNUALLY.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

APPROVAL BY THE BOARD

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Open Gate Ministries Inc
EIN
51-0154279
Phone
5595911241
Address
511 N K ST, DINUBA, CA 93618

Signing Officer

Name
Fran Stoner
Title
Treasurer
Signed
2017-11-20
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
12
Independent Board Members
12
Employees
20
Volunteers
10

Preparer

Firm
Douglas M Smith & Co Cpas
Address
2767 E SHAW AVE STE 102, FRESNO, CA 93710-8220
Preparer
Douglas M Smith
Phone
5592946592
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDES ASSISTANCE TO ABANDONED AND BATTERED WOMEN AND CHILDREN AND ALSO TO THE HOMELESS, INCLUDING HOUSING, RENTAL ASSISTANCE, UTILITY PAYMENTS, AND FOOD.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0261234
IRS990/NetAssetsOrFundBalancesEOYAmt0236901
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt013853
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt013853
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-2747
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-2747
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0757074
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01627
IRS990/OfficeExpensesGrp/ProgramServicesAmt011185
IRS990/OfficeExpensesGrp/TotalAmt012812
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01818
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt027015
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028833
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2FOOD SERVICE SUPPLIES
IRS990/OtherExpensesGrp/Desc3BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt022197
IRS990/OtherExpensesGrp/ProgramServicesAmt17244
IRS990/OtherExpensesGrp/ProgramServicesAmt25617
IRS990/OtherExpensesGrp/ProgramServicesAmt34659
IRS990/OtherExpensesGrp/TotalAmt022197
IRS990/OtherExpensesGrp/TotalAmt17244
IRS990/OtherExpensesGrp/TotalAmt25617
IRS990/OtherExpensesGrp/TotalAmt34659
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0176943
IRS990/OtherSalariesAndWagesGrp/TotalAmt0176943
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02142
IRS990/PayrollTaxesGrp/ProgramServicesAmt020418
IRS990/PayrollTaxesGrp/TotalAmt022560
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0804820
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0481006
IRS990/PYInvestmentIncomeAmt02100
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt085036
IRS990/PYOtherRevenueAmt011391
IRS990/PYRevenuesLessExpensesAmt0-22149
IRS990/PYSalariesCompEmpBnftPaidAmt0274418
IRS990/PYTotalExpensesAmt0840460
IRS990/PYTotalRevenueAmt0818311
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-24333
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0916937
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0802140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0883412
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0682686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0470268
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03755443
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0931089
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03755443
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0916937
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0802140
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0883412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0682686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0470268
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03755443
IRS990ScheduleA/TotalSupportAmt03755447
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0258542
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0258542
IRS990ScheduleD/EquipmentGrp/BookValueAmt027852
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt027852
IRS990ScheduleD/LandGrp/BookValueAmt053000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt053000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-234432
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0227607
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0-6825
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0104962
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FOOD
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1RENT ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2UTILITIES ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3CLOTHING ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0GROCERY ITEMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0100
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt111
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt21
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt325
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0THRIFT STORE S
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0186471
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FOOD CONTRIB.
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0570603
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILY/LIVING RELATIONSHIP BETWEEN DEBBIE AND VICTOR ROJAS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY CEO PRIOR TO FILING.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$1.47$1.37$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.32$0.02$0.30$1.23$1.31$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.38$1.07$1.02$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.33$1.00$0.92$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.08$0.25$1.00$0.98$0.01
2019Summary only. Only limited summary data is available for this year.$0.26$0.02$0.24$0.90$0.84$0.05
2018Summary only. Only limited summary data is available for this year.$0.21$0.03$0.19$0.82$0.87$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.93$0.95$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.26$0.82$0.84$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.89$0.89$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.69$0.70$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.02$0.28$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.02$0.32$0.52
2011Summary only. Only limited summary data is available for this year.$0.25$0.02$0.23$0.61$0.60$0.01