Civic Intelligence

Seattle Arts and Lectures Inc.

990 • Fiscal year 2017 • EIN 91-1384964

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 15, 2018

340 15th Ave E Ste 301Seattle, WA 98112

(206) 621-2230

Siviq Scores

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

Liabilities / Assets

65th percentile

0.23x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.13x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

76th percentile

$116,969

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

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

Asset Growth

92nd percentile

57%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

82nd percentile

34%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Up

$1,088,670

Up $393,375 (+57%) from 2016

Net Assets

Up

$840,165

Up $319,388 (+61%) from 2016

Liabilities

Up

$248,505

Up $73,987 (+42%) from 2016

Revenue

Up

$1,986,013

Up $508,765 (+34%) from 2016

Expenses

Up

$1,666,625

Up $297,747 (+22%) from 2016

Net Income

Up

$319,388

Up $211,018 (+195%) 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: $432,294Liabilities 2011: $69,905Net Assets 2011: $362,3892011Assets 2012: $279,665Liabilities 2012: $107,480Net Assets 2012: $172,1852012Assets 2013: $213,373Liabilities 2013: $102,165Net Assets 2013: $111,2082013Assets 2014: $155,740Liabilities 2014: $25,686Net Assets 2014: $130,0542014Assets 2015: $537,726Liabilities 2015: $125,319Net Assets 2015: $412,4072015Assets 2016: $695,295Liabilities 2016: $174,518Net Assets 2016: $520,7772016Assets 2017: $1,088,670Liabilities 2017: $248,505Net Assets 2017: $840,1652017Assets 2018: $1,335,103Liabilities 2018: $220,550Net Assets 2018: $1,114,5532018Assets 2019: $1,947,636Liabilities 2019: $470,471Net Assets 2019: $1,477,1652019Assets 2020: $1,820,544Liabilities 2020: $202,685Net Assets 2020: $1,617,8592020Assets 2021: $2,021,272Liabilities 2021: $212,844Net Assets 2021: $1,808,4282021Assets 2022: $2,481,915Liabilities 2022: $144,180Net Assets 2022: $2,337,7352022Assets 2023: $2,775,549Liabilities 2023: $407,263Net Assets 2023: $2,368,2862023Assets 2024: $3,308,306Liabilities 2024: $280,776Net Assets 2024: $3,027,5302024

Highlighted filing

2017

Assets$1,088,670
Liabilities$248,505
Net Assets$840,165

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,339,110Expenses 2011: $1,410,930Net Income 2011: -$71,8202011Expenses 2012: $1,310,4622012Expenses 2013: $1,197,2362013Revenue 2014: $997,860Expenses 2014: $979,014Net Income 2014: $18,8462014Revenue 2015: $1,311,078Expenses 2015: $1,028,725Net Income 2015: $282,3532015Revenue 2016: $1,477,248Expenses 2016: $1,368,878Net Income 2016: $108,3702016Revenue 2017: $1,986,013Expenses 2017: $1,666,625Net Income 2017: $319,3882017Revenue 2018: $2,269,088Expenses 2018: $1,994,700Net Income 2018: $274,3882018Revenue 2019: $2,595,613Expenses 2019: $2,233,001Net Income 2019: $362,6122019Revenue 2020: $2,426,991Expenses 2020: $2,296,722Net Income 2020: $130,2692020Revenue 2021: $2,312,496Expenses 2021: $2,110,359Net Income 2021: $202,1372021Revenue 2022: $2,696,759Expenses 2022: $2,140,081Net Income 2022: $556,6782022Revenue 2023: $2,788,318Expenses 2023: $2,779,761Net Income 2023: $8,5572023Revenue 2024: $3,669,862Expenses 2024: $3,013,349Net Income 2024: $656,5132024

Highlighted filing

2017

Revenue$1,986,013
Expenses$1,666,625
Net Income$319,388
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 15, 2018
Return Version
2016v3.0
Gross Receipts
$2,122,729
Mission and Program Overview

Mission

Seattle arts and lectures cultivates transformative experiences through story and language with readers and writers of all generations.

Seattle Arts & Lectures champions the literary arts by engaging and inspiring readers and writers of all generations in the greater Puget Sound region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$454,634$690,393▲ $235,759
Pledges and Grants Receivable$126,600$205,785▲ $79,185
Prepaid Expenses and Deferred Charges$56,991$78,994▲ $22,003
Land, Buildings, and Equipment, Net$1,225$46,805▲ $45,580
Savings and Temporary Cash Investments$31,906$37,705▲ $5,799
Accounts Receivable$23,939$28,988▲ $5,049
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$695,295$1,088,670▲ $393,375
Other Assets Total-$0-
Liabilities
Deferred Revenue$123,803$196,159▲ $72,356
Accounts Payable and Accrued Expenses$50,715$52,346▲ $1,631
Total Liabilities$174,518$248,505▲ $73,987
Net Assets / Fund Balance
Unrestricted Net Assets$311,182$565,008▲ $253,826
Temporarily Rstr Net Assets$209,595$275,157▲ $65,562
Total Net Assets Fund Balance$520,777$840,165▲ $319,388
Total Liabilities and Net Assets / Fund Balance$695,295$1,088,670▲ $393,375

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,315$88,232$134,547
Equipment$490$1,715$2,205
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ruth DickeyExecutive DirectorFT$111,628$5,341$116,969

Board Members and Trustees

NameTitle
Tim GriffithPresident
Andrea VoytkoVice President
Candace BarronDirector
Check StemplerDirector
Deborah BassDirector
Debra DahlenDirector
Jenn PearsallDirector
Kellye TestyDirector
Krista MirhoseiniDirector
Lauri ConnerDirector
Lindsay McCombDirector
Melanie CurticeDirector
Pam JolleyDirector
Patricia KiyonoDirector
Patti BrookeDirector
Rachel GriffinDirector
Stesha BrandonDirector
Steve RummageDirector
Wood GrahamDirector
Nancy TollefsonSecretary
Mark MadsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,036,491
Program Service Revenue
$1,013,262
Investment Income
$12
Other Revenue
$-63,752
All Other Contributions
$619,083
Change in Net Assets
$319,388

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table20$48,350Fair Market Value (FMV)
Food Inventory26$25,727Fair Market Value (FMV)
Other Non Cash Contri Table1$6,534Fair Market Value (FMV)
Other Non Cash Contri Table1$6,468Fair Market Value (FMV)
Securities Publicly Traded1$4,638Fair Market Value (FMV)
Other Non Cash Contri Table2$2,500Fair Market Value (FMV)
Total Noncash Contributions51$94,217-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,986,013
Revenue Not Reported on Form 990
$667,301
Total Revenue per Audited Statements
$2,653,314
Total Revenue per Form 990
$1,986,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,070,247
Salaries, Compensation, and Employee Benefits$596,378
Total Fundraising Expense$205,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,470$27,347$94,975$370,792
Current Officers, Directors, Trustees, and Key Employees$80,850$8,929$30,892$120,671
All Other Expenses$87,619$1,135$11,592$100,346
Other Expenses$52,112$1$8,631$60,743
Payroll Taxes$37,989$4,134$14,540$56,663
Information Technology$34,066$4,090$12,669$50,825
Other Employee Benefits$30,739$5,722$11,791$48,252
Travel$36,857$343$818$38,018
Fees for Services Accounting$1,928$33,386$737$36,051
Occupancy$21,340$2,357$8,154$31,851
Office Expenses$13,827$2,104$5,403$21,334
Fees for Services Other$15,158$213$2,290$17,661
Advertising$6,961--$6,961
Conferences and Meetings$2,729-$430$3,159
Insurance$1,340$148$512$2,000
Depreciation Depletion$493$54$188$735
Total Functional Expenses$1,371,364$89,963$205,298$1,666,625

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,333,926
Expenses per Audited Statements$1,666,625
Total Expenses per Form 990$1,666,625
Expenses Not Reported on Form 990$667,301
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$136,521
Fundraising Gross Income$66,464
Gaming Gross Income$6,500
Gaming Direct Expenses$195
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Words Matter$329,750$58,274$22,505$35,769
WITS Fundraiser$87,045$8,190$3,154$5,036
Total Events$416,795$66,464$136,521$-70,057
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
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
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 11B: Form 990 Review Process

The form 990 is reviewed by the Executive Director, the Finance and Operations Director, and Finance Committee and is then distributed to the full Board for review, discussion, and approval at a Board meeting.

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

The conflict of interest policy is signed annually by the Board of Directors, officers, and employees. Conflicts are disclosed as they arise. A person with a conflict of interest cannot vote on the issue before the Board of Directors and cannot participate in deliberations or the decision making process. The Board President and Executive Director review any conflicts of interest.

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

The Board of Directors reviewed multiple salary surveys and experts in the field were consulted.

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

Governing documents, policies and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Seattle Arts and Lectures
EIN
91-1384964
Phone
2066212230
Address
340 15th Ave E Ste 301, Seattle, WA 98112

Signing Officer

Name
Ruth Dickey
Title
Executive Director
Signed
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruth Dickey
Formed
1987
Legal Domicile
Wa
Voting Board Members
21
Independent Board Members
21
Employees
10
Volunteers
76

Preparer

Firm
Jones & Associates LLC CPAS
Address
1701 NE 104th Street, Seattle, WA 98125-7646
Preparer
Judy C Jones CPA
Phone
2065255170
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

We launched a new public series called Sherman Alexie Loves. In addition to being an award-winning novelist, poet, and playwright, Sherman Alexie is also a voracious reader and ardent champion for emerging authors. This is a new three part series features three evenings of conversations with authors that Alexie loves.

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: SAL's Poetry Series presents established and emerging poets for readings and lectures, and in 16/17 featured poets such as Alice Notley, Carl Phillips, and Ada Limn and served 2,043 people. Women You Need to Know (WYNK) features and celebrates amazing women authors, artists, and thinkers, including Marina Abramovic, Emily Nussbaum, and Roxane Gay and served 2,802. SAL is excited to partner with novelist, poet, playwright and children's author Sherman Alexie for Sherman Alexie Loves series, which features evenings of conversation with authors that Alexie loves. The series served 2,972 with events including Bryan Cranston and a live taping of A Tiny Sense podcast. Hinge is an accessibly priced series celebrating the written word in all corners of culture by showcasing songwriters, slam poets, comedians, and more. This year's event was with The Parents of Trayvon Martin. The series served 971 people during the year. This year we also piloted a WITS Summer Camp that enrolled 53 campers for 2 weeks.

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special Events Costs $136716

Part XII, Line 2D: Other expenses and losses per audited F/S

Special Event Costs $136716

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IRS990/Form990PartVIISectionAGrp/PersonNm0Tim Griffith
IRS990/Form990PartVIISectionAGrp/PersonNm1Andrea Voytko
IRS990/Form990PartVIISectionAGrp/PersonNm2Mark Madsen
IRS990/Form990PartVIISectionAGrp/PersonNm3Nancy Tollefson
IRS990/Form990PartVIISectionAGrp/PersonNm4Pam Jolley
IRS990/Form990PartVIISectionAGrp/PersonNm5Candace Barron
IRS990/Form990PartVIISectionAGrp/PersonNm6Deborah Bass
IRS990/Form990PartVIISectionAGrp/PersonNm7Stesha Brandon
IRS990/Form990PartVIISectionAGrp/PersonNm8Patti Brooke
IRS990/Form990PartVIISectionAGrp/PersonNm9Lauri Conner
IRS990/Form990PartVIISectionAGrp/PersonNm10Melanie Curtice
IRS990/Form990PartVIISectionAGrp/PersonNm11Debra Dahlen
IRS990/Form990PartVIISectionAGrp/PersonNm12Wood Graham
IRS990/Form990PartVIISectionAGrp/PersonNm13Rachel Griffin
IRS990/Form990PartVIISectionAGrp/PersonNm14Patricia Kiyono
IRS990/Form990PartVIISectionAGrp/PersonNm15Lindsay McComb
IRS990/Form990PartVIISectionAGrp/PersonNm16Krista Mirhoseini
IRS990/Form990PartVIISectionAGrp/PersonNm17Jenn Pearsall
IRS990/Form990PartVIISectionAGrp/PersonNm18Steve Rummage
IRS990/Form990PartVIISectionAGrp/PersonNm19Check Stempler
IRS990/Form990PartVIISectionAGrp/PersonNm20Kellye Testy
IRS990/Form990PartVIISectionAGrp/PersonNm21Ruth Dickey
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01987
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingDirectExpensesAmt0136521
IRS990/FundraisingGrossIncomeAmt066464
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt0195
IRS990/GamingGrossIncomeAmt06500
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GovernmentGrantsAmt067077
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IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InformationTechnologyGrp/ProgramServicesAmt034066
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IRS990/InsuranceGrp/FundraisingAmt0512
IRS990/InsuranceGrp/ManagementAndGeneralAmt0148
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IRS990/InsuranceGrp/TotalAmt02000
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Seattle Arts & Lectures fulfills its mission through seven major programs: Literary Arts Series, Poetry Series, Women You Need to Know, SAL Presents, Hinge, Sherman Alexie Loves, and Writers in the Schools.
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IRS990/NetAssetsOrFundBalancesEOYAmt0840165
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05722
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt048252
IRS990/OtherExpensesGrp/Desc0Artist Fees
IRS990/OtherExpensesGrp/Desc1Program Production
IRS990/OtherExpensesGrp/Desc2Book Bundles
IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/FundraisingAmt18631
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01
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IRS990/OtherExpensesGrp/ProgramServicesAmt1178885
IRS990/OtherExpensesGrp/ProgramServicesAmt2100556
IRS990/OtherExpensesGrp/ProgramServicesAmt352112
IRS990/OtherExpensesGrp/TotalAmt0419445
IRS990/OtherExpensesGrp/TotalAmt1180562
IRS990/OtherExpensesGrp/TotalAmt2100556
IRS990/OtherExpensesGrp/TotalAmt360743

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.28$3.03$3.67$3.01$0.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.41$2.37$2.79$2.78$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.14$2.34$2.70$2.14$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.21$1.81$2.31$2.11$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.20$1.62$2.43$2.30$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.47$1.48$2.60$2.23$0.36
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.22$1.11$2.27$1.99$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.25$0.84$1.99$1.67$0.32
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.17$0.52$1.48$1.37$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.13$0.41$1.31$1.03$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.03$0.13$1.00$0.98$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.10$0.11$1.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.11$0.17$1.31
2011Summary only. Only limited summary data is available for this year.$0.43$0.07$0.36$1.34$1.41$0.07