Civic Intelligence

American Recreation Coalition

990 • Fiscal year 2021 • EIN 52-1167602

Oct 01, 2020 to Sep 30, 2021 • Filed on May 10, 2022

1203 K Street No 350Washington, DC 20005

(585) 703-9523

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

84th percentile

45%

Higher net margin than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$188,362

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

97th percentile

229%

Faster asset growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

86th percentile

93%

Faster revenue growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$909,939

Up $633,437 (+229%) from 2020

Net Assets

Up

$833,495

Up $620,475 (+291%) from 2020

Liabilities

Up

$76,444

Up $12,962 (+20%) from 2020

Revenue

Up

$1,382,294

Up $665,450 (+93%) from 2020

Expenses

Up

$761,819

Up $206,311 (+37%) from 2020

Net Income

Up

$620,475

Up $459,139 (+285%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $106,907Liabilities 2011: $142,679Net Assets 2011: -$35,7722011Assets 2012: $139,589Liabilities 2012: $139,790Net Assets 2012: -$2012012Assets 2013: $251,884Liabilities 2013: $257,453Net Assets 2013: -$5,5692013Assets 2014: $180,813Liabilities 2014: $134,826Net Assets 2014: $45,9872014Assets 2015: $130,952Liabilities 2015: $131,999Net Assets 2015: -$1,0472015Assets 2016: $135,052Liabilities 2016: $130,794Net Assets 2016: $4,2582016Assets 2017: $207,971Liabilities 2017: $221,158Net Assets 2017: -$13,1872017Assets 2018: $323,476Liabilities 2018: $251,379Net Assets 2018: $72,0972018Assets 2019: $121,045Liabilities 2019: $69,361Net Assets 2019: $51,6842019Assets 2020: $276,502Liabilities 2020: $63,482Net Assets 2020: $213,0202020Assets 2021: $909,939Liabilities 2021: $76,444Net Assets 2021: $833,4952021Assets 2022: $671,840Liabilities 2022: $33,211Net Assets 2022: $638,6292022Assets 2023: $827,817Liabilities 2023: $133,596Net Assets 2023: $694,2212023Assets 2024: $717,845Liabilities 2024: $15,781Net Assets 2024: $702,0642024

Highlighted filing

2021

Assets$909,939
Liabilities$76,444
Net Assets$833,495

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $602,453Expenses 2011: $593,264Net Income 2011: $9,1892011Revenue 2012: $601,900Expenses 2012: $566,479Net Income 2012: $35,4212012Expenses 2013: $525,6802013Revenue 2014: $675,491Expenses 2014: $624,419Net Income 2014: $51,0722014Revenue 2015: $650,612Expenses 2015: $696,967Net Income 2015: -$46,3552015Revenue 2016: $1,126,760Expenses 2016: $1,121,207Net Income 2016: $5,5532016Revenue 2017: $965,914Expenses 2017: $984,471Net Income 2017: -$18,5572017Revenue 2018: $1,054,413Expenses 2018: $968,695Net Income 2018: $85,7182018Revenue 2019: $694,945Expenses 2019: $643,358Net Income 2019: $51,5872019Revenue 2020: $716,844Expenses 2020: $555,508Net Income 2020: $161,3362020Revenue 2021: $1,382,294Expenses 2021: $761,819Net Income 2021: $620,4752021Revenue 2022: $1,140,717Expenses 2022: $1,335,582Net Income 2022: -$194,8652022Revenue 2023: $1,321,206Expenses 2023: $1,265,614Net Income 2023: $55,5922023Revenue 2024: $1,612,248Expenses 2024: $1,610,188Net Income 2024: $2,0602024

Highlighted filing

2021

Revenue$1,382,294
Expenses$761,819
Net Income$620,475
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
May 10, 2022
Return Version
2020v4.2
Gross Receipts
$1,382,294
Mission and Program Overview

Mission

The coalition is organized exclusively for the charitable and educational purposes of promoting, stimulating and encouraging improvement in the quality of life through leisure time activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,731$604,249▲ $366,518
Accounts Receivable$7,499$282,300▲ $274,801
Prepaid Expenses and Deferred Charges$13,138$12,677▼ $461
Land, Buildings, and Equipment, Net$293$0▼ $293
Total Assets$276,502$909,939▲ $633,437
Other Assets Total$17,841$10,713▼ $7,128
Liabilities
Other Liabilities$35,209$44,039▲ $8,830
Accounts Payable and Accrued Expenses$6,773$22,573▲ $15,800
Deferred Revenue$21,500$9,832▼ $11,668
Total Liabilities$63,482$76,444▲ $12,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$213,020$833,495▲ $620,475
Total Net Assets Fund Balance$213,020$833,495▲ $620,475
Total Liabilities and Net Assets / Fund Balance$276,502$909,939▲ $633,437

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$18,837$18,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica WahlExecutive DirectorFT$176,970$11,392$188,362

Board Members and Trustees

NameTitle
Frank HugelmeyerChair
Phil IngrassiaPast Chair
Glenn HughesVice Chair
Chris EdmonstonDirector
Dan ForsterDirector
Daniel IngberDirector
Derrick CrandallDirector
Ed KlimDirector
Jay LandersDirector
Jenn DiceDirector
Kelly PawlakDirector
Lise AngeenbrugDirector
Mark AmaralDirector
Matt GruhnDirector
Nick SargentDirector
Paul BambeiDirector
Sandi MillerDirector
Tom IngramDirector
Mary Ellen SprenkelSecretary
Erik PritchardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,051,808
Program Service Revenue
$276,668
Investment Income
$726
Other Revenue
$53,092
Change in Net Assets
$620,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,092
Other Expenses$303,727
Grants and Similar Amounts Paid$21,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$104,282$125,917-$230,199
Other Salaries and Wages$137,155$67,555-$204,710
Current Officers, Directors, Trustees, and Key Employees$123,632$59,949-$183,581
Payroll Taxes$19,165$9,439-$28,604
Grants to Domestic Individuals$21,000--$21,000
Other Employee Benefits$7,135$4,461-$11,596
Pension Plan Contributions$5,763$2,838-$8,601
Occupancy$5,565$2,742-$8,307
Office Expenses-$6,701-$6,701
Insurance-$5,506-$5,506
Travel$2,585$647-$3,232
Interest-$2,169-$2,169
Other Expenses$496$582-$582
Depreciation Depletion$197$98-$295
Total Functional Expenses$472,021$289,798$0$761,819
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$19,675
Sublease Liability$14,911
Deferred Rent Concession$9,453
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
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

The organization has members.

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

Each sustaining member is entitled to appoint one board member, who shall be a person with authority to speak for and bind that organization on all lawful matters that may come before the board to the same extent that its president may do so; and shall have the right to remove its representative director and appoint a successor possessing equivalent authority at any time for the remainder of the term for which such director was appointed.

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

The 990 is reviewed carefully by staff to ensure its accuracy before filing.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
American Recreation Coalition
EIN
52-1167602
Phone
5857039523
Address
1203 K STREET NO 350, WASHINGTON, DC 20005
Doing Business As
Outdoor Recreation Roundtable

Signing Officer

Name
Jessica Wahl
Title
Executive Director
Phone
2026829530
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Wahl
Formed
1979
Legal Domicile
Dc
Voting Board Members
20
Independent Board Members
19
Employees
3
Volunteers
0

Preparer

Firm
Turner Leins & Gold LLC
Address
700 KING FARM BLVD SUITE 550, ROCKVILLE, MD 20850
Preparer
Donald Gold CPA
Phone
3013406300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees and consultants: program service expenses 104,282. Management and general expenses 125,917. Fundraising expenses 0. Total expenses 230,199.

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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt0622727
IRS990/GrantAmt021000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt021000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt021000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01382294
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05506
IRS990/InsuranceGrp/TotalAmt05506
IRS990/InterestGrp/ManagementAndGeneralAmt02169
IRS990/InterestGrp/TotalAmt02169
IRS990/InvestmentIncomeGrp/ExclusionAmt0726
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0726
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018837
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0293
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt018837
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0429081
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE COALITION IS ORGANIZED EXCLUSIVELY FOR THE CHARITABLE AND EDUCATIONAL PURPOSES OF PROMOTING, STIMULATING AND ENCOURAGING IMPROVEMENT IN THE QUALITY OF LIFE THROUGH LEISURE TIME ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0213020
IRS990/NetAssetsOrFundBalancesEOYAmt0833495
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0213020
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0833495
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02742
IRS990/OccupancyGrp/ProgramServicesAmt05565
IRS990/OccupancyGrp/TotalAmt08307
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06701
IRS990/OfficeExpensesGrp/TotalAmt06701
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017841
IRS990/OtherAssetsTotalGrp/EOYAmt010713
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04461
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07135
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011596
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0698
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1496
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2582
IRS990/OtherExpensesGrp/ProgramServicesAmt042255
IRS990/OtherExpensesGrp/ProgramServicesAmt12791
IRS990/OtherExpensesGrp/ProgramServicesAmt2496
IRS990/OtherExpensesGrp/TotalAmt042255
IRS990/OtherExpensesGrp/TotalAmt13489
IRS990/OtherExpensesGrp/TotalAmt2992
IRS990/OtherExpensesGrp/TotalAmt3582
IRS990/OtherLiabilitiesGrp/BOYAmt035209
IRS990/OtherLiabilitiesGrp/EOYAmt044039
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0PPP FUNDING
IRS990/OtherRevenueMiscGrp/ExclusionAmt053092
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt053092
IRS990/OtherRevenueTotalAmt053092
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067555
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0137155
IRS990/OtherSalariesAndWagesGrp/TotalAmt0204710
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09439
IRS990/PayrollTaxesGrp/ProgramServicesAmt019165
IRS990/PayrollTaxesGrp/TotalAmt028604
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02838
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05763
IRS990/PensionPlanContributionsGrp/TotalAmt08601
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013138
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012677
IRS990/PrincipalOfficerNm0JESSICA WAHL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0276668
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0276668
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0578000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0778
IRS990/PYOtherExpensesAmt0225174
IRS990/PYOtherRevenueAmt040796
IRS990/PYProgramServiceRevenueAmt097270
IRS990/PYRevenuesLessExpensesAmt0161336
IRS990/PYSalariesCompEmpBnftPaidAmt0330334
IRS990/PYTotalExpensesAmt0555508
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0716844
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0620475
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0276668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01051808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0578000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0585000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0394899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0136398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02746105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0726
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0778
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0104
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt086
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01949
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01972465
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt053092
IRS990ScheduleA/OtherIncome170Grp/TotalAmt053092
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98040
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt02746105
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01051808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0578000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0585000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0394899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0136398
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02746105
IRS990ScheduleA/TotalSupportAmt02801146
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/DirectContactLegislatorsAmt03000
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.02$0.70$1.61$1.61$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.13$0.69$1.32$1.27$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.03$0.64$1.14$1.34$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.08$0.83$1.38$0.76$0.62
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.06$0.21$0.72$0.56$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.07$0.05$0.69$0.64$0.05
2018Summary only. Only limited summary data is available for this year.$0.32$0.25$0.07$1.05$0.97$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.22$0.01$0.97$0.98$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.13$0.00$1.13$1.12$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.00$0.65$0.70$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.13$0.05$0.68$0.62$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.26$0.01$0.53
2012Summary only. Only limited summary data is available for this year.$0.14$0.14$0.00$0.60$0.57$0.04
2011Summary only. Only limited summary data is available for this year.$0.11$0.14$0.04$0.60$0.59$0.01