Civic Intelligence

Panhandle Alliance for Education Inc.

990 • Fiscal year 2021 • EIN 61-1416176

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 04, 2021

PO Box 1675Sandpoint, ID 83864

(208) 265-2500

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

31st percentile

0.06x

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

12th percentile

-11%

Higher net margin than 12% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

76th percentile

25%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

9th percentile

-28%

Faster revenue growth than 9% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,136,397

Up $1,038,267 (+25%) from 2020

Net Assets

Up

$5,103,891

Up $1,038,024 (+26%) from 2020

Liabilities

Up

$32,506

Up $243 (+0.8%) from 2020

Revenue

Down

$501,862

Down $194,534 (-28%) from 2020

Expenses

Down

$557,159

Down $118,861 (-18%) from 2020

Net Income

Down

-$55,297

Down $75,673 (-371%) from 2020

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 2011: $672,930Liabilities 2011: $90,856Net Assets 2011: $582,0742011Assets 2012: $743,697Liabilities 2012: $105,854Net Assets 2012: $637,8432012Assets 2013: $641,066Liabilities 2013: $68,971Net Assets 2013: $572,0952013Assets 2014: $758,349Liabilities 2014: $61,460Net Assets 2014: $696,8892014Assets 2015: $717,134Liabilities 2015: $37,764Net Assets 2015: $679,3702015Assets 2016: $538,047Liabilities 2016: $33,132Net Assets 2016: $504,9152016Assets 2017: $499,352Liabilities 2017: $16,759Net Assets 2017: $482,5932017Assets 2018: $4,020,791Liabilities 2018: $55,050Net Assets 2018: $3,965,7412018Assets 2019: $4,133,207Liabilities 2019: $26,955Net Assets 2019: $4,106,2522019Assets 2020: $4,098,130Liabilities 2020: $32,263Net Assets 2020: $4,065,8672020Assets 2021: $5,136,397Liabilities 2021: $32,506Net Assets 2021: $5,103,8912021Assets 2022: $4,964,677Liabilities 2022: $18,790Net Assets 2022: $4,945,8872022Assets 2023: $4,901,369Liabilities 2023: $19,575Net Assets 2023: $4,881,7942023Assets 2024: $5,738,584Liabilities 2024: $23,695Net Assets 2024: $5,714,8892024

Highlighted filing

2021

Assets$5,136,397
Liabilities$32,506
Net Assets$5,103,891

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $605,823Expenses 2011: $567,698Net Income 2011: $38,1252011Revenue 2012: $466,054Expenses 2012: $410,285Net Income 2012: $55,7692012Revenue 2013: $297,602Expenses 2013: $363,350Net Income 2013: -$65,7482013Revenue 2014: $532,061Expenses 2014: $407,267Net Income 2014: $124,7942014Revenue 2015: $373,565Expenses 2015: $391,084Net Income 2015: -$17,5192015Revenue 2016: $464,976Expenses 2016: $639,431Net Income 2016: -$174,4552016Revenue 2017: $573,695Expenses 2017: $596,017Net Income 2017: -$22,3222017Revenue 2018: $593,175Expenses 2018: $615,928Net Income 2018: -$22,7532018Revenue 2019: $671,960Expenses 2019: $711,547Net Income 2019: -$39,5872019Revenue 2020: $696,396Expenses 2020: $676,020Net Income 2020: $20,3762020Revenue 2021: $501,862Expenses 2021: $557,159Net Income 2021: -$55,2972021Revenue 2022: $808,919Expenses 2022: $692,122Net Income 2022: $116,7972022Revenue 2023: $716,806Expenses 2023: $848,129Net Income 2023: -$131,3232023Revenue 2024: $864,420Expenses 2024: $685,732Net Income 2024: $178,6882024

Highlighted filing

2021

Revenue$501,862
Expenses$557,159
Net Income-$55,297
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 4, 2021
Return Version
2020v4.0
Gross Receipts
$546,464
Mission and Program Overview

Mission

To promote excellence in education and provide broad-based community support for local public schools by providing teacher grants, professional development and a ready for kindergarten program. See schedule o.

To promote excellence in education and provide broad-based community support for local public schools by building an independent, community- based foundation for public schools. See schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$423,018$361,527▼ $61,491
Cash and Non-Interest-Bearing Accounts$49,163$49,350▲ $187
Prepaid Expenses and Deferred Charges-$5,624-
Land, Buildings, and Equipment, Net$714$1,339▲ $625
Total Assets$4,098,130$5,136,397▲ $1,038,267
Other Assets Total$3,625,235$4,718,557▲ $1,093,322
Liabilities
Unsecured Notes Loans Payable$22,300$23,077▲ $777
Deferred Revenue$5,635$6,950▲ $1,315
Other Liabilities$4,328$2,479▼ $1,849
Total Liabilities$32,263$32,506▲ $243
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,065,867$5,103,891▲ $1,038,024
Total Net Assets Fund Balance$4,065,867$5,103,891▲ $1,038,024
Total Liabilities and Net Assets / Fund Balance$4,098,130$5,136,397▲ $1,038,267

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,339$7,672$9,011
Other Assets Org$4,718,557--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$3,625,235$96,013▲ $1,177,783-$4,718,557
2019$3,685,996$137,000▼ $25,118-$3,625,235
2018$3,505,898$201,000▲ $152,638-$3,685,996
2017$3,193,457$175,500▲ $288,287-$3,505,898
2016$2,761,798$157,975▲ $418,498-$3,193,457
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly PriorPresident
Allison GilmoreBoard Member
Chris BlanfordBoard Member
Christian GroenkeBoard Member
Dick CvitanichBoard Member
Eric PaullBoard Member
Hannah VollmerBoard Member
Joe WilliamsBoard Member
Malia MeschkoBoard Member
Matt GillisBoard Member
Patty StaglundBoard Member
Pierce SmithBoard Member
Read TuddenhamBoard Member
Shawn KeoughBoard Member
Toby MclaughlinBoard Member
Tom AlbertsonBoard Member
Tom PuckettBoard Member
Wendy DunnBoard Member
Julie Reister-keatonBorad Member
Caleb BowmanMember-at-la
Mary Weber-quinnMember-at-la
Susan JordanMember-at-la
Geraldine LewisPast-preside
Stefanie NostdahlSecretary
Matt MireTreasurer
Kendon PerryVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$478,530
Program Service Revenue
$0
Investment Income
$184
Other Revenue
$23,148
All Other Contributions
$315,989
Change in Net Assets
$-55,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$230,165
Grants and Similar Amounts Paid$200,659
Salaries, Compensation, and Employee Benefits$126,335
Total Fundraising Expense$83,706
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$200,659--$200,659
Other Salaries and Wages$46,744$11,400$55,864$114,008
Office Expenses-$15,326$3,039$18,365
Other Expenses$16,013--$16,013
Fees for Services Accounting-$13,068-$13,068
Information Technology-$11,225-$11,225
Occupancy-$10,032-$10,032
Payroll Taxes$3,652$890$4,365$8,907
All Other Expenses$21,289$-31,626$18,555$8,218
Insurance$174$3,756$207$4,137
Pension Plan Contributions$1,401$343$1,676$3,420
Conferences and Meetings-$1,844-$1,844
Advertising-$1,695-$1,695
Fees for Services Other-$1,144-$1,144
Depreciation Depletion-$514-$514
Total Functional Expenses$433,842$39,611$83,706$557,159
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lake Pend Oreille School DistrictSandpoint, ID-Teacher Grants$100,659
Lake Pend Oreille School DistrictSandpoint, ID-Back on Track Prog$100,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,450
Fundraising Direct Expenses$44,602
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Gala$199,291$36,750$34,507$2,243
Total Events$199,291$36,750$41,513$-4,763
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Geraldine LewisPresidentLposd Board ChairNo-
Joe WilliamsDirectorBanking RelationshipNo-
Tom AlbertsonSuperintendentLpo School DistrictNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,392
Sales Tax Payable$87
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

Geraldine lewis matt mire president treasurer family related

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

A draft copy of the tax return is presented to the executive committee for approval.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest disclosure forms are used annually.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, financial and tax reports are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Panhandle Alliance for Education
EIN
61-1416176
Phone
2082652500
Address
PO BOX 1675, SANDPOINT, ID 83864

Signing Officer

Name
Kelly Prior
Title
President
Phone
2082637040
Signed
2021-01-04

Organization Details

Principal Officer
Kelly Prior
Formed
2002
Legal Domicile
Id
Voting Board Members
26
Independent Board Members
26
Employees
3
Volunteers
10

Preparer

Firm
CAPSTONE CPA'S LLC
Address
1211 MICHIGAN STREET STE B, SANDPOINT, ID 83864
Preparer
Linda Macafee
Phone
2082652500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote excellence in education and broad-based community support for the lake pend oreille school district. As an independent organization, we will create and sustain an endowment to provide resources in support of effective teaching, learning and school management.

Form 990

As an independent organization, we will create and sustain an endowment to provide resources in support of effective teaching, learning and school management. We have an exceptional relationship with our school district, credibility with teachers, and strong momentum with our business community.

Form 990, Part III

The annual teacher grants are awarded district-wide to teachers and principals who seek support for education programs not otherwise funded. Grants are awarded based on innovation, creativity, collaboration and impact of student learning. Since 2003, approximately 768 grants have been awarded, totaling a direct investment in our classrooms of more than 1.9 million. Nationwide, 44% of children entering kindergarten test below proficiency for learning readiness, and data verifies that children who start behind, stay behind. The ready program provides parents of children up to 5 years old with instruction, books and educational toys to help their children achieve success at the very start. As an independent organization, panhandle alliance for education funds an endowment with assets held and administered by a community foundation to provide perpetual funding in support of the lake pend oreille school district. With 18 years of promoting excellence in public schools, panhandle alliance for education is proud to have delivered over 4 million in grants and educational programs to the lake pend oreille school district.

Form 990, Page 2, Part III, Line 2

Pafe created and funded a new back on track program for the current year. This replaced the prior year stem and steam curriculum.

Form 990, Page 2, Part III, Line 4C

District-wide strategic programs are opportunities for lake pend oreille school district and the panhandle alliance for education to work together to meet a need (or needs) of the school district. Recommendations of current requests are presented by lposd superintendent and lposd curriculum director for review by the pafe executive committee. The requests must meet certain criteria to qualify as a district-wide strategic program. These initiatives must be consistent with the school district's strategic plan; must be consistent with the panhandle alliance for education's mission statement; and must have clear target performance goals with clear means to evaluate progress toward goals. It is preferred for the initiatives to be innovative and research-based; to have a positive, systemic effect over time for teachers, students and administrators; should improve student performance and achievement; should create a partnership, either in-kind or financial between lposd and pafe; and should not replace an existing taxpayer supported program. These initiatives will be reviewed at the stated end of the program, in conjunction with school personnel, to determine if pafe funding will continue. This school year pafe funded back on track - lposd students' re-entry program (100,000 total) to help lake pend oreille school district with a financial boost to cover unanticipated expenses due to covid-19 and the soft school closure and distance learning. Back on track was an investment in lposd students, staff and families. Preliminary estimates suggested students would return with roughly 70% of the learning gains in reading relative to a typical school year. This was a three-pronged approach and delivered the following: 1. Strategic training for educators to address students' learning gaps - professional learning communities (30,000) 2. Tuition assistance for full day kindergarten (60,000) 3. Funding for social emotional needs for families in need (10,000)

Form 990, Page 2, Part III, Line 4D

Community education and awareness. The panhandle alliance for education created this program to help inform our local residents about important information regarding education in our community. The program includes both subscription services to a quarterly newsletter, facebook postings and a website blog. In addition, pafe communications are directed to the business community who have a vested interest in knowledge about the lake pend oreille school district, the opportunities that are made available to graduating seniors, and an understanding of the district's performance compared to state and national statistics. The program includes informing the public about school funding and the use of pafe's fundraising assets to support effective teaching, learning, and school management. Panhandle alliance for education also provided funding in the amount of 98,013 for endowments held by the idaho community foundation and the innovia foundation for perpetual funding of the operating grants for the lake pend oreille school district.

Form 990, Part XI, Line 9

Change in endowment funds 1,093,321

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To provide funds to teachers and schools in support of effective teaching, learning and school management.

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IRS990/MissionDesc0TO PROMOTE EXCELLENCE IN EDUCATION AND BROAD-BASED COMMUNITY SUPPORT FOR THE LAKE PEND OREILLE SCHOOL DISTRICT. AS AN INDEPENDENT ORGANIZATION, WE WILL CREATE AND SUSTAIN AN ENDOWMENT TO PROVIDE RESOURCES IN SUPPORT OF EFFECTIVE TEACHING, LEARNING AND SCHOOL MANAGEMENT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PAFE'S READY FOR KINDERGARTEN PROGRAM IS AN EARLY CHILDHOOD LITERACY PROGRAM FOR FAMILIES WITH CHILDREN AGES BIRTH TO FIVE YEARS OLD. READY CLASSES GIVE PARENTS THE TOOLS AND INFORMATION THEY NEED TO PREPARE THEIR CHILDREN FOR STARTING SCHOOL AT AGE 5. NATIONAL AVERAGE INDICATES 44% OF CHILDREN ENTERING KINDERGARTEN TEST BELOW READINESS PROFICIENCY AND THESE CHILDREN STAY BEHIND RESULTING IN LOW SELF-ESTEEM, ANGER AND WITHDRAWAL. THESE PROBLEMS CAN BE OVERCOME BY HAVING THEM READY TO LEARN BEFORE THEY START KINDERGARTEN. 200 FAMILIES ARE SERVED EACH YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt033990
IRS990/ProgSrvcAccomActy3Grp/Desc0DISTRICT-WIDE STRATEGIC PROGRAMS ARE OPPORTUNITIES FOR LAKE PEND OREILLE SCHOOL DISTRICT AND THE PANHANDLE ALLIANCE FOR EDUCATION TO WORK TOGETHER TO MEET A NEED (OR NEEDS) OF THE SCHOOL DISTRICT. RECOMMENDATIONS OF CURRENT REQUESTS ARE PRESENTED BY LPOSD SUPERINTENDENT AND LPOSD CURRICULUM DIRECTOR FOR REVIEW BY THE PAFE EXECUTIVE COMMITTEE. THE REQUESTS MUST MEET CERTAIN CRITERIA TO QUALIFY AS A DISTRICT-WIDE STRATEGIC PROGRAM. THESE INITIATIVES MUST BE CONSISTENT WITH THE SCHOOL DISTRICT'S STRATEGIC PLAN; MUST BE CONSISTENT WITH THE PANHANDLE ALLIANCE FOR EDUCATION'S MISSION STATEMENT; AND MUST HAVE CLEAR TARGET PERFORMANCE GOALS WITH CLEAR MEANS TO EVALUATE PROGRESS TOWARD GOALS. IT IS PREFERRED FOR THE INITIATIVES TO BE INNOVATIVE AND RESEARCH-BASED; TO HAVE A POSITIVE, SYSTEMIC EFFECT OVER TIME FOR TEACHERS, STUDENTS AND ADMINISTRATORS; SHOULD IMPROVE STUDENT PERFORMANCE AND ACHIEVEMENT; SHOULD CREATE A PARTNERSHIP, EITHER IN-KIND OR FINANCIAL BETWEEN LPOSD AND PAFE; AND SHOULD NOT REPLACE AN EXISTING TAXPAYER SUPPORTED PROGRAM. THESE INITIATIVES WILL BE REVIEWED AT THE STATED END OF THE PROGRAM, IN CONJUNCTION WITH SCHOOL PERSONNEL, TO DETERMINE IF PAFE FUNDING WILL CONTINUE. THIS SCHOOL YEAR PAFE FUNDED BACK ON TRACK - LPOSD STUDENTS' RE-ENTRY PROGRAM (100,000 TOTAL) TO HELP LAKE PEND OREILLE SCHOOL DISTRICT WITH A FINANCIAL BOOST TO COVER UNANTICIPATED EXPENSES DUE TO COVID-19 AND THE SOFT SCHOOL CLOSURE AND DISTANCE LEARNING. BACK ON TRACK WAS AN INVESTMENT IN LPOSD STUDENTS, STAFF AND FAMILIES. PRELIMINARY ESTIMATES SUGGESTED STUDENTS WOULD RETURN WITH ROUGHLY 70% OF THE LEARNING GAINS IN READING RELATIVE TO A TYPICAL SCHOOL YEAR. THIS WAS A THREE-PRONGED APPROACH AND DELIVERED THE FOLLOWING: 1. STRATEGIC TRAINING FOR EDUCATORS TO ADDRESS STUDENTS' LEARNING GAPS - PROFESSIONAL LEARNING COMMUNITIES (30,000) 2. TUITION ASSISTANCE FOR FULL DAY KINDERGARTEN (60,000) 3. FUNDING FOR SOCIAL EMOTIONAL NEEDS FOR FAMILIES IN NEED (10,000)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0102198
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0100000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY EDUCATION AND AWARENESS. THE PANHANDLE ALLIANCE FOR EDUCATION CREATED THIS PROGRAM TO HELP INFORM OUR LOCAL RESIDENTS ABOUT IMPORTANT INFORMATION REGARDING EDUCATION IN OUR COMMUNITY. THE PROGRAM INCLUDES BOTH SUBSCRIPTION SERVICES TO A QUARTERLY NEWSLETTER, FACEBOOK POSTINGS AND A WEBSITE BLOG. IN ADDITION, PAFE COMMUNICATIONS ARE DIRECTED TO THE BUSINESS COMMUNITY WHO HAVE A VESTED INTEREST IN KNOWLEDGE ABOUT THE LAKE PEND OREILLE SCHOOL DISTRICT, THE OPPORTUNITIES THAT ARE MADE AVAILABLE TO GRADUATING SENIORS, AND AN UNDERSTANDING OF THE DISTRICT'S PERFORMANCE COMPARED TO STATE AND NATIONAL STATISTICS. THE PROGRAM INCLUDES INFORMING THE PUBLIC ABOUT SCHOOL FUNDING AND THE USE OF PAFE'S FUNDRAISING ASSETS TO SUPPORT EFFECTIVE TEACHING, LEARNING, AND SCHOOL MANAGEMENT. PANHANDLE ALLIANCE FOR EDUCATION ALSO PROVIDED FUNDING IN THE AMOUNT OF 98,013 FOR ENDOWMENTS HELD BY THE IDAHO COMMUNITY FOUNDATION AND THE INNOVIA FOUNDATION FOR PERPETUAL FUNDING OF THE OPERATING GRANTS FOR THE LAKE PEND OREILLE SCHOOL DISTRICT.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.74$0.02$5.71$0.86$0.69$0.18
2023Detailed filing. Detailed filing data is available for this year.$4.90$0.02$4.88$0.72$0.85$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.96$0.02$4.95$0.81$0.69$0.12
2021Detailed filing. Detailed filing data is available for this year.$5.14$0.03$5.10$0.50$0.56$0.06
2020Detailed filing. Detailed filing data is available for this year.$4.10$0.03$4.07$0.70$0.68$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.13$0.03$4.11$0.67$0.71$0.04
2018Detailed filing. Detailed filing data is available for this year.$4.02$0.06$3.97$0.59$0.62$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.57$0.60$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.03$0.50$0.46$0.64$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.68$0.37$0.39$0.02
2014Summary only. Only limited summary data is available for this year.$0.76$0.06$0.70$0.53$0.41$0.12
2013Summary only. Only limited summary data is available for this year.$0.64$0.07$0.57$0.30$0.36$0.07
2012Summary only. Only limited summary data is available for this year.$0.74$0.11$0.64$0.47$0.41$0.06
2011Summary only. Only limited summary data is available for this year.$0.67$0.09$0.58$0.61$0.57$0.04