Civic Intelligence

Communuity Action Inc. of Central Texas

990 • Fiscal year 2017 • EIN 74-1541726

Nov 01, 2016 to Oct 31, 2017 • Filed on Aug 20, 2018

101 Uhland Road Suite 107San Marcos, TX 78667-0748

(512) 392-1161

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.51x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

29th percentile

0.10x

Higher debt load relative to revenue than 29% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

34th percentile

-0.2%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$91,605

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

47th percentile

3.7%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.8%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,402,510

Up $86,750 (+3.7%) from 2016

Net Assets

Down

$1,172,991

Down $25,440 (-2.1%) from 2016

Liabilities

Up

$1,229,519

Up $112,190 (+10%) from 2016

Revenue

Up

$12,466,784

Up $570,529 (+4.8%) from 2016

Expenses

Up

$12,492,224

Up $373,084 (+3.1%) from 2016

Net Income

Up

-$25,440

Up $197,445 (+89%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,073,804Liabilities 2011: $1,137,839Net Assets 2011: $1,935,9652011Assets 2012: $2,814,100Liabilities 2012: $916,246Net Assets 2012: $1,897,8542012Assets 2013: $2,489,568Liabilities 2013: $941,424Net Assets 2013: $1,548,1442013Assets 2014: $2,189,720Liabilities 2014: $829,496Net Assets 2014: $1,360,2242014Assets 2015: $2,605,988Liabilities 2015: $1,184,672Net Assets 2015: $1,421,3162015Assets 2016: $2,315,760Liabilities 2016: $1,117,329Net Assets 2016: $1,198,4312016Assets 2017: $2,402,510Liabilities 2017: $1,229,519Net Assets 2017: $1,172,9912017Assets 2018: $2,599,322Liabilities 2018: $1,377,994Net Assets 2018: $1,221,3282018Assets 2019: $3,310,024Liabilities 2019: $2,136,910Net Assets 2019: $1,173,1142019Assets 2020: $3,679,673Liabilities 2020: $2,339,927Net Assets 2020: $1,339,7462020Assets 2021: $3,261,205Liabilities 2021: $1,945,932Net Assets 2021: $1,315,2732021Assets 2022: $3,860,884Liabilities 2022: $2,752,027Net Assets 2022: $1,108,8572022Assets 2023: $3,919,367Liabilities 2023: $3,079,704Net Assets 2023: $839,6632023Assets 2024: $3,824,070Liabilities 2024: $2,949,124Net Assets 2024: $874,9462024

Highlighted filing

2017

Assets$2,402,510
Liabilities$1,229,519
Net Assets$1,172,991

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $11,290,283Expenses 2011: $11,178,582Net Income 2011: $111,7012011Revenue 2012: $10,574,727Expenses 2012: $10,612,838Net Income 2012: -$38,1112012Revenue 2013: $9,856,382Expenses 2013: $10,206,092Net Income 2013: -$349,7102013Revenue 2014: $10,180,683Expenses 2014: $10,368,603Net Income 2014: -$187,9202014Revenue 2015: $11,605,871Expenses 2015: $11,544,779Net Income 2015: $61,0922015Revenue 2016: $11,896,255Expenses 2016: $12,119,140Net Income 2016: -$222,8852016Revenue 2017: $12,466,784Expenses 2017: $12,492,224Net Income 2017: -$25,4402017Revenue 2018: $12,021,870Expenses 2018: $11,973,533Net Income 2018: $48,3372018Revenue 2019: $12,381,044Expenses 2019: $12,429,258Net Income 2019: -$48,2142019Revenue 2020: $13,771,999Expenses 2020: $13,605,367Net Income 2020: $166,6322020Revenue 2021: $15,529,761Expenses 2021: $15,554,234Net Income 2021: -$24,4732021Revenue 2022: $16,492,040Expenses 2022: $16,698,456Net Income 2022: -$206,4162022Revenue 2023: $15,918,088Expenses 2023: $16,187,282Net Income 2023: -$269,1942023Revenue 2024: $19,122,991Expenses 2024: $19,087,708Net Income 2024: $35,2832024

Highlighted filing

2017

Revenue$12,466,784
Expenses$12,492,224
Net Income-$25,440
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Aug 20, 2018
Return Version
2016v3.1
Gross Receipts
$12,466,784
Mission and Program Overview

Mission

Community action, inc. Of central texas' mission is to develop opportunities for people and communities to realize their potential by providing resources and comprehensive services to empower central texans of all ages to become self-sufficient.

Established in 1965, community action, inc. Of central texas has continuously worked to assist low to moderate income families in central texas by providing a variety of social services and economic opportunities. The agency has four areas of operation: health services; early childhood education; adult education; and community services. Each area has a leadership team that is responsible for the achievement of specific outcomes detailed in the agency's strategic plan. Community action employees mobilize local, state, and national resources to provide opportunities for individuals and families to become self-sufficient.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,162,609$1,103,889▼ $58,720
Pledges and Grants Receivable$845,099$651,740▼ $193,359
Cash and Non-Interest-Bearing Accounts$165,088$601,736▲ $436,648
Prepaid Expenses and Deferred Charges$124,115$25,105▼ $99,010
Inventories for Sale or Use$14,436$14,436→ $0
Investments in Publicly Traded Securities$4,000$4,000→ $0
Accounts Receivable$413$1,604▲ $1,191
Total Assets$2,315,760$2,402,510▲ $86,750
Liabilities
Accounts Payable and Accrued Expenses$946,004$1,140,309▲ $194,305
Deferred Revenue$72,500$87,943▲ $15,443
Mortgage Notes Payable Secured by Investment Property$98,825$1,267▼ $97,558
Total Liabilities$1,117,329$1,229,519▲ $112,190
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,162,609$1,103,889▼ $58,720
Temporarily Rstr Net Assets$141,366$115,752▼ $25,614
Unrestricted Net Assets$-105,544$-46,650▲ $58,894
Total Net Assets Fund Balance$1,198,431$1,172,991▼ $25,440
Total Liabilities and Net Assets / Fund Balance$2,315,760$2,402,510▲ $86,750

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$488,149$1,918,960$2,407,109
Buildings$615,740$1,190,935$1,806,675
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carole Jordan-belverExecutive DiFT$80,299$11,306$91,605
Keith HeringtonFiscal OfficFT$74,946$11,045$85,991

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,400,537
Program Service Revenue
$28,193
Investment Income
$69
Other Revenue
$37,985
All Other Contributions
$822,010
Change in Net Assets
$-25,440

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table47,680$584,090Fair Market Value
Other Non Cash Contri Table6,000$12,003Fair Market Value
Other Non Cash Contri Table12$12,000Fair Market Value
Other Non Cash Contri Table1$688Fair Market Value
Total Noncash Contributions53,693$608,781-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,466,784
Revenue Not Reported on Form 990
$1,150,477
Total Revenue per Audited Statements
$13,617,261
Total Revenue per Form 990
$12,466,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,506,523
Other Expenses$3,499,693
Grants and Similar Amounts Paid$486,008
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,174,036$371,925-$6,545,961
Fees for Services Other$1,107,397$45,958-$1,153,355
Other Employee Benefits$938,902$70,326-$1,009,228
Travel$737,219$4,727-$741,946
Payroll Taxes$640,628$47,894-$688,522
Grants to Domestic Individuals$486,008--$486,008
Office Expenses$293,146$21,442-$314,588
All Other Expenses$246,248$26,122-$272,370
Depreciation Depletion$184,042--$184,042
Current Officers, Directors, Trustees, and Key Employees-$162,191-$162,191
Occupancy$95,632$62,809-$158,441
Pension Plan Contributions$82,288$18,333-$100,621
Insurance$69,289$23,126-$92,415
Other Expenses$65,201$368-$65,201
Conferences and Meetings$57,835$1,841-$59,676
Fees for Services Accounting-$31,104-$31,104
Information Technology$14,182$2,073-$16,255
Advertising$3,067$100-$3,167
Interest$2,355--$2,355
Total Functional Expenses$11,592,924$899,300$0$12,492,224

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,642,701
Expenses per Audited Statements$12,492,224
Total Expenses per Form 990$12,492,224
Expenses Not Reported on Form 990$1,150,477
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 11B

The 990 is reviewed by the fiscal officer and executive director and then it is presented to the board of directors at the next scheduled meeting following receipt of the 990 from the preparer.

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

Conflicts of interest are monitored and discussed as they arise.

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

Annually the human resources director performs a wage comparison study. The study compares salaries of executive directors within the same geographic area and who manage the same annual agency budget. The findings of this study is presented to the board of directors who determine the annual salary of the executive director.

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

The executive director will manage the day to day operations of the corporation, including the hiring, supervision, and termination of employment of agency staff and consultants as set forth in the agency personnel manual that has been approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Anyone appearing in person at the offices of the organization during normal working hours and making a request to inspect the forms will be granted access to file copies of the forms. Additionally, written requests for copies of the forms are accepted. The organization does require prepayment of all copying and shipping charges and will provide all requested copies within 30 days of receipt of payment.

Filing and Contact Details

Filer

Filer Name
Community Action Inc
EIN
74-1541726
Phone
5123921161
Address
101 UHLAND ROAD SUITE 107, SAN MARCOS, TX 78667-0748

Signing Officer

Name
Carole Jordan-belver
Title
Executive Director
Phone
5123921161
Signed
2018-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carole Jordan-belver
Formed
1965
Legal Domicile
TX
Voting Board Members
15
Independent Board Members
15
Employees
330
Volunteers
575

Preparer

Firm
Armstrong Vaughan & Associates Pc
Address
941 WEST BYRD BLVD STE 101, UNIVERSAL CITY, TX 78148
Preparer
Deborah F Fraser
Phone
2106586229
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Community action, inc. Of central texas' mission is to develop opportunities for people and communities to realize their potential by providing resources and comprehensive services to empower central texans of all ages to become self-sufficient.

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

Development and family support homebased services to families with children between the ages of birth-to-five years. Annually, community action serves 217 families and children in home-based programs in hays county.

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

Breast cancer program includes screening for breast cancer. Case management is provided if diagnosed with cancer. Hiv/aids services includes case management for hiv positive individuals in the eight counties surrounding travis co. Case management includes transportation to medical appointments and other support services.

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

The community services program provides a variety of services that include energy assistance programs to help low-income households with energy costs; comprehensive case management services for families working toward self- sufficiency; and a senior citizen center. The energy assistance programs utilize local and state resources to provide funding for households with the highest energy needs in hays, caldwell, and blanco counties. Comprehensive case management is a unique program that works closely with individuals and families working towards becoming self-sufficient by providing a variety of support that enables them to succeed in obtaining a living wage job, and money management skills. The san marcos senior citizen center provides fellowship, activities, and congregate meals to enhance the quality of life, support, independence and to encourage continued involvement in and with the community.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization adopted the provisions of fasb asc topic 740-10-25, income taxes - overall - recognition, which requires recognition and disclosure of uncertain tax positions in the financial statements and footnotes. Management believes it has no materil uncertain tax positions, and accordingly, it will not recognize any liability for unrecognized tax benefits. The organization did not recognize any interest or penalties as of october 31, 2017. Tax years 2013 - 2017 remain open to examination by the taxing jurisdiction to which it is subject, and those periods have not been extended beyond the applicable statute of limitations.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt14FISCAL OFFIC
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IRS990/PrincipalOfficerNm0CAROLE JORDAN-BELVER
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY HEALTH SERVICES PROVIDES A VARIETY OF SERVICES THAT INCLUDE REPRODUCTIVE HEALTH SERVICES; BREAST CANCER AWARENESS AND BREAST CANCER CASE MANAGEMENT SERVICES; PRIMARY HEALTH CARE; PRESCRIPTION ASSISTANCE; AND HIV/AIDS AWARENESS, TESTING AND CASE MANAGEMENT. REPRODUCTIVE HEALTH CARE FOR MEN AND WOMEN INCLUDE A WIDE VARIETY OF BIRTH CONTROL METHODS. OTHER SERVICES INCLUDE WELL WOMAN EXAMS; PREGNANCY TESTING; SEXUALLY TRANSMITTED INFECTIONS TESTING & TREATMENT. FEES ARE BASED ON A SLIDING FEE SCALE AND WE ACCEPT MEDICAID AND HEALTHY TEXAS WOMEN. PRIMARY HEALTH CARE PROVIDES HEALTH CARE SERVICES FOR ADULTS WHO DO NOT HAVE ANY OTHER TYPE OF HEALTH INSURANCE AND MEET INCOME GUIDELINES. THE BREAST CANCER PROGRAM INCLUDES SCREENING FOR BREAST CANCER. CASE MANAGEMENT IS PROVIDED IF DIAGNOSED WITH CANCER. HIV/AIDS SERVICES INCLUDES CASE MANAGEMENT FOR HIV POSITIVE INDIVIDUALS IN THE EIGHT COUNTIES SURROUNDING TRAVIS CO. CASE MANAGEMENT INCLUDES TRANSPORTATION TO MEDICAL APPOINTMENTS AND OTHER SUPPORT SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01370923
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY ACTION, INC.'S ADULT EDUCATION PROGRAM PROVIDES SERVICES IN THE TEN COUNTIES SURROUNDING TRAVIS COUNTY. ITS CORE SERVICES INCLUDE HIGH SCHOOL EQUIVALENCY (HSE) PREPARATION, ENGLISH AS A SECOND LANGUAGE (ESL), AND JOB TRAINING NECESSARY FOR TRANSITIONING INTO EMPLOYMENT, CAREER ADVANCEMENT, AND LIFELONG LEARNING. IT PROVIDES SERVICES TO ADULTS WITH LIMITED MASTERY OF BASIC EDUCATIONAL SKILLS; ADULTS WHO DO NOT HAVE A SECONDARY SCHOOL DIPLOMA; OR WHO ARE UNABLE TO SPEAK, READ OR WRITE THE ENGLISH LANGUAGE. THE PROGRAM OFFERS COLLEGE PREPARATION CLASSES TO ASSIST THOSE WHO WISH TO PURSUE AN ADVANCED DEGREE. DAY AND EVENING CLASSES ARE AVAILABLE IN THE RURAL CAPITAL WORKFORCE AREA. COMPUTER LITERACY INSTRUCTION IS OFFERED INTERMITTENTLY AT DESIGNATED SITES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02000250
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE COMMUNITY SERVICES PROGRAM PROVIDES A VARIETY OF SERVICES THAT INCLUDE ENERGY ASSISTANCE PROGRAMS TO HELP LOW-INCOME HOUSEHOLDS WITH ENERGY COSTS; COMPREHENSIVE CASE MANAGEMENT SERVICES FOR FAMILIES WORKING TOWARD SELF- SUFFICIENCY; AND A SENIOR CITIZEN CENTER. THE ENERGY ASSISTANCE PROGRAMS UTILIZE LOCAL AND STATE RESOURCES TO PROVIDE FUNDING FOR HOUSEHOLDS WITH THE HIGHEST ENERGY NEEDS IN HAYS, CALDWELL, AND BLANCO COUNTIES. COMPREHENSIVE CASE MANAGEMENT IS A UNIQUE PROGRAM THAT WORKS CLOSELY WITH INDIVIDUALS AND FAMILIES WORKING TOWARDS BECOMING SELF-SUFFICIENT BY PROVIDING A VARIETY OF SUPPORT THAT ENABLES THEM TO SUCCEED IN OBTAINING A LIVING WAGE JOB, AND MONEY MANAGEMENT SKILLS. THE SAN MARCOS SENIOR CITIZEN CENTER PROVIDES FELLOWSHIP, ACTIVITIES, AND CONGREGATE MEALS TO ENHANCE THE QUALITY OF LIFE, SUPPORT, INDEPENDENCE AND TO ENCOURAGE CONTINUED INVOLVEMENT IN AND WITH THE COMMUNITY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0942062
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROGR PART CONTR/UNIT RATE REV 510,011 INSURANCE REIMBURSEMENT 64,233
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC TOPIC 740-10-25, INCOME TAXES - OVERALL - RECOGNITION, WHICH REQUIRES RECOGNITION AND DISCLOSURE OF UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS AND FOOTNOTES. MANAGEMENT BELIEVES IT HAS NO MATERIL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES AS OF OCTOBER 31, 2017. TAX YEARS 2013 - 2017 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTION TO WHICH IT IS SUBJECT, AND THOSE PERIODS HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$2.95$0.87$19.1$19.1$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$3.08$0.84$15.9$16.2$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$2.75$1.11$16.5$16.7$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$1.95$1.32$15.5$15.6$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$2.34$1.34$13.8$13.6$0.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$2.14$1.17$12.4$12.4$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$1.38$1.22$12.0$12.0$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.40$1.23$1.17$12.5$12.5$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.32$1.12$1.20$11.9$12.1$0.22
2015Detailed filing. Detailed filing data is available for this year.$2.61$1.18$1.42$11.6$11.5$0.06
2014Summary only. Only limited summary data is available for this year.$2.19$0.83$1.36$10.2$10.4$0.19
2013Summary only. Only limited summary data is available for this year.$2.49$0.94$1.55$9.86$10.2$0.35
2012Summary only. Only limited summary data is available for this year.$2.81$0.92$1.90$10.6$10.6$0.04
2011Summary only. Only limited summary data is available for this year.$3.07$1.14$1.94$11.3$11.2$0.11